Mexican Customs Topics (electronic customs controls and regulations) March 2016

Transcription

1 Mexican Customs Topics (electronic customs controls and regulations) March 2016

2 Objective To explain recent developments regarding customs rules in Mexico. To look at several customs requirements that have changed, especially those affecting the Textile Industry. 2

3 Agenda I. Protection measures for textile and clothing II. Automatic import licensing for textile and clothing III. Review by Mexican customs authorities of import transactions that specified preferential criterion "c" on NAFTA certificates of origin. IV. Electronic customs regulations 3

4 I. Protection measures for textile and clothing On December 2014, a decree was published that established measures for productivity, competitiveness and combating unfair trade practices in the textile and garment sectors /HTS Codes from 50 to 63 Objective of the decree: 1. Innovative industrial policy 2. Financing 3. Customs measures and foreign trade regulations 4

5 Protection measures for textile and clothing Support and promote textile and garment sectors Increase competitiveness Actions to prevent and combat the practice of undervaluation of imported goods Modernization of machinery and equipment Internationalization (specialized work force) Value Chain Integration Gradual tariff reduction scheme (80 HTS codes by 2018) Sectorial Importers Registry (specific requirements for importers) Automatic Notice (Prior information of undervaluations) Estimated Prices Customs Account Garantee 5

6 Sectorial importers registry Time: 10 to 15 days to get the authorization. Tax authority Web access ONLY 03 To obtain the sectorial importers registry requires satisfaction of the following obligations : a. Updated tax obligations b. Employee Social Security information reporting (i.e. name, SS number of employees and documents to support that employees are legally registered) c. Shareholders, partners and legal representatives, must upload proof of completed and updated tax obligations 6

7 II. Automatic import license for textile and clothing According to the Ministry of Economy which issues rules and criteria on foreign trade, undervalued goods must apply for automatic import licenses. 730 HTS Codes * A821.pdf For which imports do the licenses apply? Permanent Import Operations,. When do we need to present more than one license? When data differs in: Unit prices Shipping Documents Tariff Codes (HTS Code) Product description, Commercial Invoice Country of Origin. 7

8 Who and in what cases? Individuals and companies. Where to request the license? Customs Single Point of Contact website: Federal Representation Customer Service Window (VUCEM) Companies will only need to make a license request in the event that the unit price is below prescribed minimum price estimates, as mentioned in Annex 4 of the Customs Resolution Automatic import license avoids payment of extra taxes on goods that are subject to estimates by the tax ministry 8

9 When to get the code of the license? License and Customs Offices: Customs declaration data: State Code C1 Data stated in customs declarations must be congruent with the data stated in the license. When to get the code of the license? License can be activated automatically provided that validation has been requested at least 5 days prior to entry The applicant must utilize the Customs Single Point of Contact website (VUCEM) to activate the automatic license. License has a validity of 60 calendar days after date of activation 9

10 Customs account guarantee The Customs account guarantee applies only for goods where the value is lower than 30% of the estimated prices. Global Customs Account Guarantee In development by the customs authorities for operations that are continuous for a period of six months. To obtain the benefit of Global Guarantee, it requires the following fulfillments: a. Updated tax obligations b. Imported goods have been subject to estimated prices (at least six months prior) c. Customs average declared value for one semester has not been lower than 30% of the estimated value 10

11 III. Review by the customs authorities of companies that specified the preferential criterion "c" on certificates of origin. As Article 401 of the NAFTA states, a good shall originate in the territory of a Party where: c) The good is produced entirely in the territory of one or more of the parties exclusively from originating materials The Mexican Customs Authority is reviewing (i.e. using its own official database) the preferential criterion C claims in the NAFTA certificates of origin made by companies. As a reminder, this criterion is the one that establishes a good as being of NAFTA origin because it is produced exclusively from originating materials. 11

12 Since the raw materials used in the manufacturing process of clothing may originate from various countries, the customs authority tend to scrutinize companies which certify that their goods are produced only with NAFTA raw materials. Therefore, if a good is produced with raw materials from various countries, it is important to state that in the preferential criterion under NAFTA, and it should be claimed as B. 12

13 Why? Customs authority modernization June

14 Customs regulations Mexican Customs Law Article 6 of the Mexican Customs Law (MCL): When the provisions of this Law oblige to transmit or submit or submit the information to the Mexican Customs Authorities, it shall be transmitted through the customs electronic system as an electronic or digital document according to the terms and conditions established by the Mexican Ministry of Treasure through rules. The system will generate the corresponding receipt when the electronic or digital documents are received. The electronic or digital document received through the customs electronic system 1, will have full legal support and should be kept in an electronic file within the locations and time terms established in article 67 of the Mexican Federal Tax Code, as part of the accounting information and should be available to the tax authorities for review, when requested, even for matching purposes. In case of a discrepancy between the information and documents contained in the electronic or digital document received through the customs electronic system, and the electronic documents kept by importers or exporters, the first information shall prevail, unless proved otherwise. Regardless of the established on Article 36-A of the MCL and other applicable regulations, to verify the adequate compliance with the Mexican Tax and Customs regulations, taxpayers, joint responsible parties and other third parties related, must keep all the documents related to the customs operations in the way such information was issued or obtained. 14

15 IV. Electronic customs regulations SMART CIM- VIDEO 15

16 Smart CIM by Enter 16

17 Functionality (Select a section) Load & Information Review General Process Information Review (VU, DS & M) Review of downloading longbooks (VU) Reports Generator (VU, DS & M) Load of Data Stage Application Settings 17

18 Customs broker Load & information review M file Simplify Customs declaration (Impo & Expo) Customs value spreadsheet Customs value declaration Customs broker account Invoice Back to section 18

19 Client Information review (VU, DS & M) Customs declaration review COVE s review E-documents review Customs broker account review Back to section 19

20 Client Reports generator (VU, DS & M) Customs Duties Monthly Imports/Exports Imports/Exports by Customs code Imports/Exports by Customs broker number Imports/Exports by Customs office Imports/Exports by Customs code & country of origin Imports/Exports by Customs code & custom s office Imports/Exports by HTS code Imports/Exports by HTS code & description Amendments Adding Expenses/Incoterm Suppliers-buyers Back to section 20

21 Client Application settings Code settings Key settings Download schedule settings Customs broker number s download settings Back to section 21

22 Scheme VUCEM VUCEM Download Consume s Web Page (Client) Data Stage Web Page (Custom Broker) Consume s Client DB Informatio n Load Data Stage Web Page 22

23 Products Client Statistics Reports Income/Outsourcing Data Stage Data Stage Customs Broker Customs Broker VUCEM VUCEM Customs Broker Account Customs Broker Account 23

24 Mobile (Click on the arrows to see all the screens) Client 24

25 Reports Finance/Tax/Foreign trade Customs declarations Electronic reception, detailed and reliable (Imports, Exports, Amendments) Customs invoices Report and detail by supplier, value, etc. (COVE) Import duties and taxes PECA**/VAT Preferential duty rates Detail by type and payment form Reconciliation process and support to obtain VAT informative return of operations with third parties Detail and support of the Certificates of Origin Documental support Documental support (pdfs) Customs broker account Detail of fees, expenses, etc. VUCEM-COVE Interface VUCEM-CIM (Cove-documentals) HTS Code HTS Codes declared within the customs declarations Reports Specific requirements 25

26 Thank You. Customs & International Trade Mexico Norma Gascon Phone number: Ivan Jaso Phone number All rights reserved. refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the network. Each member firm is a separate legal entity. Please see for further details.