National Customs Agency (ANAM): Tax Revenues

Mexico’s government reported the collection of the National Customs Agency (ANAM) as of 2022 and the previous trend.

First and foremost, ANAM was created as of 2022 to strengthen security during customs clearance, supported by the armed forces.

This agency is in charge of federal customs revenues made up of the General Import Tax (IGI), the General Export Tax (IGE), the Customs Processing Fee (DTA), accessories and countervailing duties.

In the last four years, federal customs tax revenues collected under this scheme represent on average only 2.0% of all tax revenues.

Recaudación de la Agencia Nacional de Aduanas de México. Enero-junio. Millones de pesos.

In July 2021, the Mexican government announced the creation of ANAM, under the Ministry of Finance and Public Credit (SHCP).

Previously, customs-related functions were overseen by the Tax Administration Service (SAT).

ANAM

With this change, the Mexican government seeks to make foreign trade procedures more efficient, prevent smuggling, reduce opportunities for corruption and increase the review of shipments entering Mexico.

Also, these amendments will allow for the possible use of personnel currently or formerly in the Mexican Armed Forces to be hired by ANAM, to include the filling of positions as customs operations managers at certain ports.

The powers and duties of ANAM are those originally granted to SAT in foreign trade matters, such as the administration of importers’ registers, the collection of taxes and duties, the verification of the legal stay of goods in Mexican territory and in transportation, as well as the verification of their origin, and the exercise of the verification powers provided by the tax and customs provisions in such matters, among other powers.

On the other hand, ANAM has new powers that are mainly related to its role as a decentralized body with technical, operational and administrative autonomy, in which it may issue general provisions and administrative agreements necessary for the application of the laws and treaties on customs matters, enter into inter-institutional agreements, propose for higher approval the customs administration policy and execute the actions for its application, among others.