We inform you that, Friday, December 24, the Ministry of Finance and Public Credit (SHCP) published in the Official Gazette of the Federation the “General Rules of Foreign Trade for 2022 and its annex 13.”, which will enter in force on January 1, 2022, with some exceptions.
Due to the extension of this Resolution, below we will inform you of some of the main modifications:
• The requirement to declare the fiscal folio of the CFDI with a Carta Porte complement to carry out customs clearance is extended to March 31, 2022.
• The entry into force of the electronic Manifestation of Value continues to be extended, which will be required 90 days after the “Manifestation of Value” format of Annex 1 is disclosed, on the SAT Portal through the Digital Window, Meanwhile, the presentation of the Manifestation of Value and Calculation Sheet will continue to be complied with using the formats corresponding to the RGCE for 2018 published in the DOF on December 21, 2017.
• The Annexes of the Resolution that establishes the RGCE for 2020, published in the DOF on June 30, 2020, will be in force until those corresponding to the RGCE for 2022 are published.
• The obligation of the IMMEX Companies, relative to guaranteeing the payment of contributions for the temporary importation of sensitive goods from Annex II of the IMMEX Decree, will be enforceable until the entry into force of the Agreement that the SE publishes in the DOF for the application of the article 5, fr IV of the IMMEX Decree.
• Updated fines and amounts established by the Customs Law and its Regulations are updated. (Annex 13 RGCE 2022)
It is important to mention that with regard to declaring the fiscal folio of the CFDI with the Carta Porte Complement, so far only the extension is for the benefit of not declaring it to carry out the customs clearance, for which the obligation to issue it prior to the transfer of the goods continues. as provided in the Federal Tax Code and the Miscellaneous Tax Resolution until the corresponding extension is published.