Mexico - Decree amends Customs Law
December 9, 2013 1:46 PM | Print this page

On December 9, 2013, the Diario Oficial de la Federacion (Official Federal Gazette) published the Decree amending, supplementing and repealing various provisions of the Customs Act (the Reform).

According to the preamble of the amendments, the purpose of the Reform is to provide mechanisms to improve the procedures to facilitate international trade, with better control at the entrance and exit of goods into and from national territory.

Additionally, the purpose of the Reform is to promote the innovation and modernization of customs operations, through: infrastructure investments; updating and incorporating best practices and processes in customs matters. Practices like the use of non-intrusive technologies for customs clearance, allowing individuals to perform directly the importation and exportation of goods, and authorizing the establishment of strategic bonded warehouses outside the limits previously permitted, are now included. These and other changes (approved by the Congress at the end of October and approved by the President in December) are intended to promote transparency and to simplify procedures related to foreign trade operations.

The reforms include:

• Flexibility on location of Customs clearance
• Direct clearance by companies and individuals
• Increased requirements for carriers
• Strategic bonded warehouses
• Prevalidation of electronic import or export data
• Electronic data transmission without paper documents
• Electronic notifications
• Customs clearance, risk analysis and non-intrusive inspection.
• Increased rights:

o to establish the possibility of rectifying pedimentos before and after customs clearance;
o allowing the change of customs regime for foreign goods without prior authorization;
o allowing the regularization of temporarily imported goods; as well as
o granting a discount for paying fines to be imposed for non-compliance with formal obligations, other than payment of duties and taxes.

• Customs broker reforms
• Cooperation with Customs Authorities in other Countries
• Other reforms.

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