Major Changes in the General Foreign Trade Rules
Acronym MULTI-IEPS
The acronym "MULTI-IEPS" has been added to refer to the multiple informative declaration of the Special Tax on Production and Services (IEPS).
Format and Requirement Updates
- RGCE 1.1.10: The application format for access to the Integral Customs Operation System (SOIA) has changed from "F1" to "F2".
- RGCE 1.2.2: Procedures included in Annex 2 may be temporarily submitted via free-form written requests until new formats are published in the Digital Window.
Adjustments for Customs Brokers
- RGCE 1.4.2: The provision allowing for the designation of representatives in case of a customs broker’s death or incapacity has been removed.
- RGCE 1.4.11 and 1.4.13: Rules regarding the modification and notification of substitute customs broker designations have been eliminated.
Changes for Bonded Warehouses
- RGCE 2.3.4: Bonded warehouses must now report the arrival of goods on the same day via the Electronic Customs System (SEA).
- RGCE 2.3.10: Guidelines for electronic customs identification badges will be published on the ANAM Portal.
- RGCE 2.4.12: The guidelines for customs clearance using technological devices will now also be consulted on the ANAM Portal.
Eliminated Benefits and New Obligations
Courier and Parcel Companies
- RGCE 3.1.1: The benefit of declaring a generic Tax ID (RFC) has been removed.
- RGCE 3.7.3: The automatic renewal of registration for courier and parcel companies, previously valid for two years, has been eliminated. The DGJA will publish the registered companies on the ANAM Portal.
- RGCE 3.7.4: These companies must now notify both AGACE and DGIA when using simplified procedures and determine contributions per Rule 3.7.35.
Simplified Importation
- RGCE 3.7.5:
- The maximum threshold for simplified importation has been reduced from $2,500 to $1,000.
- Benefits will not apply if the value is not declared or if the description is too generic.
- This rule will only apply to goods that have not previously been subject to bonded warehouse or strategic customs warehouse regimes.
Specific Changes to Tax Benefits
- RGCE 3.7.15: The embargo substitution benefit now applies to the last paragraph of Article 151 of the Customs Law instead of the penultimate paragraph.
- RGCE 3.7.20: The filing code for commercial information NOM compliance requests has changed from "148/LA" to "56/LA".
- RGCE 3.7.35:
- The exemption from General Import Tax (IGI) and Value Added Tax (IVA) for goods valued at $50 or less has been eliminated; a 19% global rate will now apply.
- For goods under TLCP, PAAP, and TIPAT with a value below $1, the IGI and IVA exemption remains.
- Under the USMCA, the exemption applies to goods valued under $50; for values between $50 and $117, a 17% rate applies.
Impact on Customs Operations
New Rules for Customs Clearance
- RGCE 4.2.11: Authorization for temporary importation of vessels must now include a resident’s declaration assuming joint liability.
- RGCE 4.6.1: The transfer of goods between General Mariano Escobedo International Airport and Salinas Victoria B (Interport) has been added.
- RGCE 4.8.2: Finished goods classified under Chapters 50 to 64 of the General Import and Export Tariff Law (TIGIE) may only remain in bonded warehouses for up to three months.
Conclusion
These updates aim to modernize foreign trade processes and enhance tax control. Companies in the sector must stay informed and ensure compliance with these new regulations.
Consult the official document in the Official Gazette for more details on these changes. Additionally, access the complete Cabrera Llamas bulletin for a full list of the modifications.
Explore the other parts of this series
Continue uncovering all the details about the updates and how they may impact your foreign trade operations. Explore our complete series on the RGCE updates for 2025 and stay informed:
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