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General Rules on customs matters for T-MEC

Sep 14, 2020

Federal Official Gazette

On September 10th, Secretariat of Finance and Public Credit (SHCP) published in the Federal Official Gazette (DOF), the following relevant information:

  • Rules of origin on vehicles (Addition to Rules 63.2 and 63.3)

When a producer of passenger vehicles, light trucks or heavy trucks or other vehicles that are imported into the national territory chooses to average his calculation of regional content value, he must notify the customs authority of his choice in accordance with what is established by the Tax Administration Service by means of general rules, including the information provided in the Uniform Regulations at least 10 days before the first day of the producer’s fiscal year, during which the vehicles will be exported, or a shorter period that the customs authority may accept.

When a producer of a passenger vehicle, light truck or heavy truck chooses to average the calculation of the value of labor content, he will present his choice to the customs authority, in accordance with what is established by the Tax Administration Service through general rules, including the information provided in the Uniform Regulations, at least 10 days before the first day of the producer’s fiscal year, or a shorter period than the customs authority can accept.

  • Errors or Discrepancies (Rule 40) This rule is amended to establish that a certification of origin may be rejected in the case of a difference between the tariff classification indicated in the certification of origin and the tariff fraction declared in the petition.
  • Illegible or defective certification of origin (Rule 41) This rule is modified to specify that if the customs authority determines that a certification of origin is illegible, defective on its pages, it will grant the importer a period of no less than 5 business days from the day following notification. of the requirement, to present a corrected copy of the certificate of origin to the customs authority in which the irregularities detected are corrected.

Read full article (Spanish).