Changes in the RGCE Annexes
Annex 5: Compilation of Normative and Non-Binding Criteria
Criterion 4/LA/NV: Footwear Imports
The authority has identified fraudulent practices in definitive imports of footwear, including:
- Splitting shoe pairs into individual pieces: To classify them under a different tariff fraction with a lower tax rate.
- Submitting false information to the Electronic Customs System (SEA): To evade estimated prices and regulatory requirements.
- Providing advisory or services to facilitate such practices: Considered tax fraud and smuggling offenses.
Criterion 5/LA/NV: Goods in Strategic Bonded Warehouses (RFE)
Irregularities detected in the importation of textiles and footwear under RFE status include:
- Simulating transformation or repair processes to avoid paying duties.
- Misclassifying tariff codes or modifying product descriptions to bypass compliance regulations.
Annex 15: Maximum Transit Time for Shipments
The structure of this annex has been modified:
- Distance in kilometers has been removed.
- The title now explicitly refers to maximum transit times in natural days for movements between customs offices.
- New note added: Identifies the intersections between customs office numbers to determine applicable transit times.
Annex 24: Automated Inventory Control System
New requirements
- 48-hour update requirement: Inventory records must reflect any customs clearance activities within this timeframe.
- Mandatory online access for authorities: Through a written request submitted to AGACE.
- Modifications to the system: Must be reported via a new written request.
Certified IMMEX Companies
For certified companies, the system must incorporate the catalogs and modules outlined in Annex 24.
Conclusion
These changes enhance regulatory control and improve transparency in foreign trade operations. Businesses should adjust their procedures to comply with these new rules.
Check the full technical bulletin from Cabrera Llamas for the exact list of modifications.
Explore the other parts of this series
Continue discovering 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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