SE and SAT seeks to encourage reliable exporting companies
The Ministry of Economy and the Tax Administration Service (SAT) of Mexico seek to encourage reliable exporting companies.
«One of the challenges we have is how to increase the national content in our products, especially those for exports,» said Tatiana Clouthier, Secretary of Economy.
«From the Ministry of Economy we are committing ourselves to several things and one of them has to do with working with the SAT to be able to create a mechanism where exports can be recognized through reliable companies and that we have greater agility in the trade process,” Clouthier added.
Briefly, the official spoke on the matter in a message transmitted during the protest of the president of the National Council of the Maquiladora and Export Manufacturing Industry (Index), Luis Manuel Hernández.
In mid-2020, the SAT made a series of changes to the foreign trade rules, removing benefits for VAT and IEPS Certified Companies, while adding benefits for companies registered as Authorized Economic Operators (AEO).
However, customs clearance can be carried out directly by the exporter or a customs broker.
Exporters that have AEO certification can use the “FAST” lanes that are located in certain customs.
Companies
In 2020, the Mexican government modified the Comprehensive Company Certification Scheme (the Scheme) contemplated in the Customs Law in order to include the modalities of Marketer and Importer and Authorized Economic Operator.
To obtain the AEO certification in the modalities of Marketer and Importer and of Authorized Economic Operator, you must submit a registration request in the Scheme through the Digital Window, as well as having carried out foreign trade operations in the two years prior to the request.
In addition to these general requirements, there are specific requirements depending on the modality that companies want to take advantage of
Logistics
Companies certified as AEO have exclusive access to the Express lane for customs clearance of imports.
The benefits of the scheme vary depending on the modality to which the company is hosted and the sector where it operates.
On July 24, 2020, the SAT published the First Resolution of Modifications to the General Rules of Foreign Trade for 2020 in the Official Gazette of the Federation.
With this, the SAT made a series of changes to the rules that will impact companies in the maquiladora and manufacturing industry in Mexico.
These some changes:
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Elimination of important benefits for VAT and IEPS Certificates, being the following:
- Get a VAT refund in 20, 15 or 10 days.
- Term of permanence of temporary imports of 36 months.
- Term of permanence of temporarily imported merchandise that has been transferred to it of 36 months, for AAA Certificates.
- Immediate registration in the Register of Importers of Specific Sectors.
- Failure to provide a Statement of Value in temporary import operations.
- Option to self-correct by letter in case of detecting irregularities.
- Procedure prior to suspension of the Importers Register.
- Use of V5 operations for AAA Certificates.
- Homologation of the validity of companies with VAT and IEPS Certification with Authorized Economic Operator.
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Addition of important benefits for companies registered as Authorized Economic Operator.
- Term of permanence of temporary imports of 36 months.
- Failure to provide «Manifestation of Value» in temporary import operations.
- Procedure prior to suspension of the Importers Register.
- Addition of obligations to take into account:
- For all modalities, annual fees will be paid according to the rate established in the Federal Law of Rights established in article 40, subsection m).
- Companies Certified VAT and IEPS in the three areas must take care that all of their national input suppliers are up to date with their taxes.
