On June 30, 2020, the Diario Oficial (Official Gazette) published the Resolution establishing the General Rules regarding the application of the customs provisions of the Treaty between the United Mexican States, the United States of America and Canada and its annexes. The Rules consist of the following titles

  • Title I: General Provisions (definitions)
  • Title II: National Treatment and Market Access of Goods
    • Section I: Treatment of Customs Tariffs
    • Section II: Return and Tariff Difference Programs
  • Title III: Rules of Origin
  • Title IV: Origin Procedures
    • Section I: Certification of Origin
    • Section II: Obligations Concerning Imports
    • Section III: Exceptions
    • Section IV: Obligations Concerning Exports
    • Section V: Errors or Discrepancies
    • Section VI: Recordkeeping Requirements
    • Section VII: Verification of Origin
    • Section VIII: Verification of Textiles Goods and Clothing
    • Section IX: Refund of Duties (when claim is made within 1 year after importation)
  • Title V: Customs Administration and Trade Facilitation
    • Section I: Advance Rulings
    • Section II: Advice or Information on Returning Duties and Duty Deferral Program
    • Section III: Review and Contest
    • Section IV: Administrative Guidance
  • Annexes

On the same date, Hacienda issued the General Rules of Foreign Trade for 2020 and Annexes 1, 12 and 22 of the General Rules of Foreign Trade for 2020.