Mexico: General rules for foreign trade for 2022

Foreign trade rules modifications

Foreign trade rules modifications

Rules regarding foreign trade for 2022 (Reglas Generales de Comercio Exterior para 2022 (RGCE)) were published in the official gazette on 24 December 2021 and generally are effective 1 January 2022.

The foreign trade rules include the following modifications:

  • The requirement to report the folio number of the CFDI online digital fiscal voucher with the addition of the consignment note (CCP) is extended in customs procedures, as of 31 March 2022.
  • The effective date of the electronic declaration of value is deferred, and will be required 90 days after the format is released by the tax administration.
  • Any references concerning the subcontracting of workers are eliminated.
  • Companies that have obtained their registration under the value added tax (VAT) and special tax on production and services (IEPS) regimes will have 15 days to inform the foreign trade administration (Administración General de Auditoría de Comercio Exterior (AGACE)) of their compliance with the new provisions.
  • IMMEX companies can continue to engage in the temporary importation of “sensitive merchandise” pursuant to Annex II of the IMMEX Decree, until future guidance is issued. In other words, as long as new annexes to the RGCE are not published, the current ones remain in effect.

Read a December 2021 report (Spanish) prepared by the KPMG member firm in Mexico

 

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