On December 24, the Official Gazette of the Federation published the 2022 General Foreign Trade Rules, which entered into force on January 1, 2022, except for what is listed in its transitory articles, among which it clarifies that the obligation of the return in foreign trade documentation of the Digital Tax Receipt [in Spanish: CFDI], with a Waybill will enter into force on March 31, 2022.
Among the most important points are the following:
- The obligation to transmit the Digital Tax Receipt’s Fiscal Folio with a supplemental Waybill for the generation of the integration number, which will be declared in the Electronic ID Badge or the Transaction Document for the Customs Office [in Spanish: DODA], for customs procedures per regulations 2.4.12 and 3.1.33.
- For the customs office with consolidated requests, it is indicated that the Digital Tax Receipt must be attached to the supplemental Waybill for each remittance. As well as in the weekly requests, and in addition to the confirmations of value and the e-documents, they must indicate the fiscal folios of the Digital Tax Receipts along with the supplemental Waybill for each operation that comprises the consolidated request according to regulation 3.1.32.
The points mentioned above will be mandatory as of March 31, 2022.
- For the transportation of imported merchandise through a Customs Declaration Part II, from its entry into the national territory to its destination, it is established that in addition to the simple copy of the petition accompanying the shipment, the Digital Tax Receipt must be included with a supplemental Waybill.
- The VAT and IEPS Certification Companies [in Spanish: CIVA], the Authorized Economic Operator [in Spanish: OEA], and Business Partners that registered when subcontracting was being conducted must report within the first 15 business days of January that they comply now with personnel requirements.
- Increase in the penalty due to error in the Confirmation of Value, [in Spanish: COVE], ranging from $26,160 to $43,620 (previously it ranged from $22,900 to $38,180), as well as the penalty for non-submission or belated submission of documents will be from $4,260 to $6,390 (previously $3,730 to $5,590).
- New order for annexes. Fines and updated amounts established by the Customs Law in Annex 2 of the General Foreign Trade Rules, [in Spanish: RGCE], will now be found in Annex 13. Annex 30 of trademarks will now be Annex 20, and Annex 31 of the Accounting Control System for Loans and Collateral [in Spanish: SCCCyG] will now be Annex 30.
It is important to consider that:
• Regulation 3.1.38 remains without any modification; therefore, the issuance of the Digital Tax Receipt with a Foreign Trade complement is only applicable to those who carry out key “A1” definitive export operations, which are subject to disposal.
• The new Declaration of Value is still pending and will be applicable 90 days after the official format is published on the VUCEM portal.
• The 2020 RGCE annexes will be in force until those corresponding to 2022 are published.
If you require any further information in this regard, please get in touch with us. We will be happy to assist you.