In brief
On 30 December 2024, the Ministry of Finance and Public Credit published in the Morning Edition of the Federal Official Gazette (DOF) the Foreign Trade General Rules for 2025, which became effective on 1 January 2025 and will remain in effect until 31 December of the same year, except for its transitory provisions.
Moreover, on 6 and 7 January 2025 the authority also published in the DOF Annexes 3, 4, 5, 6, 7, 8, 9, 11, 12, 14, 15, 16, 17, 18, 19, 20, 21, 23, 24, 25, 26, 28, 29 and 30 and 10, 22 and 27 respectively.
Key Points
Some of the highlights of the publication are as follows:
- As of 1 January 2025, the Foreign Trade General Rules (RGCE) for 2024, published in the DOF on 28 December 2024, were repealed, in accordance with the second transitory provision of the publication.
- Rule 1.6.10. “Transfer and change of customs regime of fixed assets, companies with an IMMEX Program” eliminates the scenario whereby those who had transferred goods imported temporarily in accordance with Article 108, Section III of the Customs Law, prior to 1 January 2001 and had paid the General Import Duty (IGI) when making the transfer, could offset the amounts paid against the IGI to be paid in future imports. In other words, such benefit was eliminated, as well as the benefit of applying the tariff rate of the Sectoral Promotion Program (PROSEC) in effect at the time of the change of customs regime.
- For purposes of Rule 2.3.4. it is now provided that the guidelines applicable to the obligations of the strategic bonded warehouses to be issued by the National Customs Agency of Mexico (ANAM) will be published on the Portal of such agency.
- Rule 3.3.18 “Request for authorization to donate temporarily imported goods to the Federal Treasury” is added, which provides that those interested in making a donation of temporarily imported goods to the Federal Treasury must file a request in accordance with the procedure set forth in the procedure sheet 64/LA of Annex 2 of the RGCE. It is important to mention that the goods to be donated to the Federal Treasury must be legally in the country.
- For purposes of Rule 3.7.5., which regulates “Customs clearance with simplified pedimentos and procedure by registered courier and parcel companies” it is provided that, among other things, if the courier and parcel companies identify that the description provided by the sender does not allow the correct tariff classification of the goods in order to determine whether the goods (i) are subject to non-tariff regulations and restrictions, (ii) are subject to prohibition or regulation upon importation or exportation, (iii) can only be cleared by an exclusive customshouse, or (iv) are subject to any other cause set forth in Rule 3.7.5, it will not be possible carry out customs clearance using the simplified procedure provided for in said rule.
- Likewise, the rate applicable to imports made through courier services is modified so that, as a general rule, 19% is paid.
- In the case of goods which value is less than one dollar and come from some of the countries that are part of the Free Trade Agreement between Mexico and Panama, the Pacific Alliance and/or the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP), imports may be made without payment of IGI and Value Added Tax (VAT).
- In the case of goods coming from the United States or Canada, they may be imported free of IGI and VAT when their customs value does not exceed USD 50 or its equivalent in local currency. In the event that such threshold is exceeded, but the customs value does not exceed USD 117, the flat rate of 17% will be applied.
- The Rule that provides that companies that had temporarily imported machinery in terms of Article 108, Section III of the Customs Law, in effect until 31 December 2002, under the maquila or Temporary Importation Program for Exportation (PITEX) program, and which term of legal stay has not expired, is modified to indicate that companies may consider that such term will be extended until the term of their Manufacturing, Maquila and Export Service Industry (IMMEX) Program.
- Rule 4.3.2 of the RGCE for 2024, which referred to the “Guarantee of payment of duties for temporary importation of the goods indicated in Annex II of the IMMEX Decree”, is eliminated.
- With respect to the Registration for Customs Clearance of Goods of Companies and the Program for the Certification of Companies, respectively, the codes of the following forms were modified:
- 60/LA Application for registration in the Registry for the Customs Clearance of Merchandise of Companies, and notices of renewal or modification thereof (Formerly 152/LA RGCE24).
- 61/LA Application for registration in the Registry of the Program for the Certification of Companies and notice for its renewal (Formerly 153/LA RGCE24).
- 62/LA Notices related to the Registration in the Program fo the Certification of Companies (Formerly 154/LA RGCE24).
- 63/LA Application for the acceptance, renewal, extension, increase or cancellation of the VAT and IEPS guarantee (Formerly 155/LA RGCE24).
- In terms of the Third Transitory Provision of the publication, the Annexes of the RGCE became effective on the day following their publication in the DOF. In the case of those Annexes that have still not been published, the Annexes of the RGCE for 2024 will be applicable.
The full text of the publications can be found at the following links:
https://www.dof.gob.mx/nota_detalle.php?codigo=5746326&fecha=30/12/2024#gsc.tab=0
https://www.dof.gob.mx/nota_detalle.php?codigo=5746685&fecha=06/01/2025#gsc.tab=0
https://www.dof.gob.mx/nota_detalle.php?codigo=5746745&fecha=07/01/2025#gsc.tab=0
