On December 18th, 2017, the Ministry of Treasury and Public Credit (“MTPC”) published on the Federal Official Gazette (“FOG”) the Foreign Trade General Rules for 2018 (“FTGR”) and its Annex 10, which entered into force on January 1, 2018.
The Annex 10 of the FTGR includes, in its Section A, Sector 13, the Harmonized Tariff Schedule codes (“HTS codes”) that are subject to the Sectorial Importer’s Registry of Hydrocarbons.
By means of this Annex 13, some HTS codes were added to the Sectorial Importer’s Registry Sector 13, which were not previously contemplated, such as natural gas, propane, biodiesel and its mixtures, among others.
Below please find the list of the HTS codes that were added to Sector 13:
|
HTS Code |
Description |
|
2710.20.01 |
Petroleum oils and oils obtained from bituminous minerals (other than crude oils) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or oils obtained from bituminous minerals, in which these oils constitute the base element, containing biodiesel, except waste oils. |
|
2711.11.01 |
Liquefied natural gas |
|
2711.12.01 |
Liquefied propane |
|
2711.19.01 |
Butane and propane, mixed together, liquefied |
|
2711.21.01 |
Natural gas, in a gaseous state |
|
3826.00.01 |
Biodiesel and its mixtures, which do not contain petroleum oils, or bituminous minerals, or which contain them in a proportion lower than 70%, by weight. |
By virtue of the above, as of January 1st, 2018, companies wishing to import the goods listed above, must request before the MTPC the registry in the Sectorial Importers Registry Sector 13, through the web page of the Administrative Tax Service (SAT), otherwise, they will not be able to import the referred goods.
Notwithstanding the foregoing, rule 1.3.8 of the FTGR establishes that taxpayers obliged to register in said Sector 13 may import these goods until the respective authorization request is resolved by the authorities. Said benefit will be applicable until March 30, 2018, and only for the first application submitted.
Taxpayers who are already registered in the Sectorial Importer’s Registry Sector 13 as of January 1st, 2018, may continue to import the goods classified in such sector (which also includes products such as gasoline and diesel), provided that they comply with the specific requirements established in the FTGR, no later than March 30, 2018.
Our Mexican International Commercial Practice Group and Energy, Mining & Infrastructure Industry Group will be pleased to address any inquiry that may arise as a result of the above referred publication. Authors: Daniel Sánchez Elizondo and Ana Victoria Parra Aceves.
