Mexico City on December 28, 2022 December 28, 2022
Subject: New General Foreign Trade Rules for 2023.
Dear customers and friends.
Hoping that your family and friends have a prosperous year 2023 full of opportunities, I would like to share with you the new changes published by the federal executive related to the New General Rules of Foreign Trade for 2023.
In order for us to be prepared for a new year full of opportunities in foreign trade, we will be periodically publishing a comparative of the main changes that the new General Rules of Foreign Trade for 2023, which will come into force on January 1, 2023.
On December 27, 2022, the General Foreign Trade Rules for 2023 were published in the Official Gazette of the Federation, as well as Annexes 2 "Foreign Trade Procedures" and 13 "Fines and Updated Amounts Established by the Customs Law and its Regulations".
It is important to point out that according to the third transitory article only new Annexes 1, 2, 6, 13, 22 and 26 will be published for 2023 in the Official Gazette of the Federation, since according to the fourth transitory article, Annexes 3, 4, 5, 7, 8, 9, 10, 11, 12, 14, 14, 15, 16, 17, 18, 19, 20, 6, 23, 25, 27, 7, 29 and 30 of the General Rules will be extended for 2023, 4, 5, 7, 8, 9, 10, 11, 12, 14, 15, 16, 17, 18, 19, 20, 21, 23, 24, 25, 27, 28, 29 and 30 of the General Foreign Trade Rules for 2022, which will be applicable for the 2023 rules.
Therefore, by publication on December 28, 2022, the new Annex 1 of the General Foreign Trade Rules was published, referring to "Foreign Trade Forms and Models" such as authorizations, notices, certificates, declarations and applications.
The General Foreign Trade Rules will become effective on January 1, 2023, except for the following:
- Rules 1.5.1., 4.5.31., section XVIII and 7.3.3.XXIV, section XXIV, as well as the repeal of the sixth transitory article of the General Foreign Trade Rules for 2020, related to the new presentation of the Value Manifestation, will come into effect once the "Value Manifestation" format of Annex 1 is published in the SAT Portal through the Digital Window, which will be enforceable ninety days after its publication; Therefore, until the new value declaration procedure is enforceable, the format of the General Foreign Trade Rules for 2018 published in the Official Gazette of the Federation on December 18, 2017 may continue to be used.
- Section I, paragraph b), number 8; 2.4.12., section I, paragraph f); 3.1.15., section V; 3.1.32., section VIII and penultimate paragraph; 3.1.33., section I, paragraph g), and 4.6.8.Section II, paragraph h), which establishes the obligation to transmit the fiscal folio of the CFDI of income or transfer type, as applicable, with the complement of the Bill of Lading, will be enforceable as of August 1, 2023.
- Rule 2.2.6, sixth paragraph, will enter into force one month after the entry into force of the General Foreign Trade Rules for 2023, at which time goods that have been abandoned may no longer be recovered in the case of goods that have been expressly abandoned, in accordance with Article 29, Section I of the Customs Law, i.e. when the importers have so declared.
- The obligation of the Companies that have an IMMEX Program, related to guarantee the payment of the contributions for the temporary importation of sensitive goods of Annex II of the IMMEX Decree, by means of a bond policy, referred to in rule 4.3.2, will be enforceable until the entry into force of the Agreement that the Ministry of Economy publishes in the Official Gazette of the Federation.
- Rules 1.3.8., 1.3.9., 1.3.10. and 1.3.11. regarding the new List of Importers of Basic Food Basket Products will be applicable until February 28, 2023 and, in the case established by the second transitory provision of the "Decree exempting the payment of import duties and granting administrative facilities to several goods of the basic food basket and inputs indicated", will be applicable until December 31, 2023.
A comparative analysis of the relevant changes in the General Foreign Trade Rules for 2023 with respect to the 2022 rules will be provided in future bulletins so that you can consider the modifications that will have the greatest impact on your daily operations.
Nexen is pleased to inform you about the relevant publications on foreign trade, we remain at your service to guide you in any questions regarding the topics mentioned in our newsletters..
General Management Nexen
