Obligation to declare decrementals, and the fine for their incorrect use

On October 26, 2020, the Official Gazette of the Federation (DOF) published the Second Resolution of Modifications to the General Rules on Foreign Trade for 2020, and its annexes 1, 1-A, 19, 22, and 26, in which new fields to report, relative to the decrementals, were added to the customs declaration.

The new fields to be reported in the customs declaration, published in Annex 22, are:

Field Number Description
24 Transport decremental
25 Insurance decremental
26 Loading
27 Unloading
28 Other decrementals


Per the transitory provisions of the Second Foreign Trade Resolution, the obligation enters into force four months after its publication, its starting date being February 26, 2021.

It should be noted that the decrementals are amounts that the importer pays corresponding to the expenses on values and services after the merchandise arrives in Mexico, according to articles 56 and 66 of the Customs Law, which must also be broken down separately from the price paid.

There is a correlation between the decrementals and the INCOTERMS because there are terms such as the DDP (Delivery Duty Paid) that consider in their paid price expense concepts made in México. If they are broken down, they would be decrementals to be reported in the customs declaration.

As with the correlation between INCOTERMS and decrementals, the SAT requires them to be correctly reported. Annex 19 of the 2020 General Foreign Trade Rules was updated considering that the fine for an erroneous declaration in the fields mentioned above will be the one established in article 185 section II of the Customs Law, ranging from MXN 2,010.00 to MXN 2,860.00, not contemplating whether there are other errors in the operation.

Finally, it is essential to mention that for due compliance, it is necessary that the commercial, accounting, and customs documentation are aligned so that contracts, purchase orders, payments, invoices, and customs declarations, among others, are consistent with each other in the decremental and INCOTERMS concepts; otherwise, the authority could make observations to the operation.

Should you need assistance with this new obligation, JA del Rio makes the Foreign Trade Advisory and Compliance service available to support you in the correct fulfillment of these obligations.