National Customs Agency of Mexico
On July 14, 2021, a Decree was published in the Federal Official Gazette (“DOF”) by means of which the National Customs Agency of Mexico (Agencia Nacional de Aduanas de México or “ANAM”) was created. The ANAM substitutes the General Customs Administration (Administración General de Aduanas or “AGA”) of the Tax Administration Service (“SAT”).
The ANAM is now a decentralized administrative agency of the Secretary of Finance and Public Credit (“SHCP”), which has technical, operational, and administrative autonomy, and its operation is coordinated along with the Mexican armed forces, working as tax and customs authorities.
On December 21, 2021, the internal regulations of the ANAM were published in the DOF, through these regulations the powers, organization, legal and operational limitations of the ANAM are established. ANAM legally started operations on January 1, 2022.
What is the purpose of the ANAM?
To specialize and make independent from the SAT the customs administration and control, so this new agency will have powers to organize and manage customs services and inspection of goods, enforce compliance of the legal provisions that regulate the importation and exportation of goods and, it will be responsible for the collection of duties and taxes applicable to foreign trade transactions in Mexico.
For the fulfillment of its purpose, the human, financial and material resources of the AGA will be transferred to the ANAM.
To guarantee the proper legal use and compliance of its powers, the ANAM will have an internal control unit (órgano de control interno) that will depend on the Secretary of Public Function (Secretaría de la Función Pública), to guarantee the independence of its duties.
What are the powers of the ANAM?
Among others, the ANAM will have the following powers:
· Collection of duties and taxes of foreign trade transactions and, therefore, assess and enforce the payment of taxes.
· Perform procedures for the inspection of goods.
· Coordinate with the Mexican armed forces and national security institutions to guarantee security of customs houses.
· Participate in the negotiation of international treaties regarding customs matters.
· Review compliance of tax and customs provisions on importation and exportation of goods.
· Issue resolutions to revocation recourses filed against foreign trade enforcement procedures and resolutions, as well as represent the Federal Treasury in the corresponding trials and procedures.
For its proper operation the ANAM will be integrated by several directions/offices (administrative units), which will have the powers that were previously granted to the administrations and units of the AGA.
Will the SAT continue with its powers in customs matters?
The SAT will maintain its powers to exercise verification and audit procedures in acts after customs clearance of goods, on-site customs audits, desk reviews, to verify compliance with tax and customs obligations.
What will happen with the customs procedures initiated before the SAT administrations that were eliminated?
In accordance with the Seventh Transitory article of the Decree by means of which the internal regulations of the ANAM were published, the customs procedures initiated before the AGA, the Mexican Customs and the administrative units of the SAT, will be solved by the ANAM.
What challenges does the ANAM face?
· A challenge of capacitation, professionalism, integrity and legality, since the operations of military personnel in customs houses must be adapted to the applicable legal framework in customs matters, regarding their exercise and functions in customs procedures, e.g. review and recognition of goods, exercise of administrative procedures in customs matters (PAMA).
· To direct fight corruption, including the importation of fake products of registered trademarks, to guarantee certainty to those who have rights over said trademarks.
We remain at your disposal for any questions regarding this newsletter.
Edmundo Elías-Fernández
eelias@rrs.com.mx
RAMOS, RIPOLL & SCHUSTER
Daniel Torres-Güemez
dtorres@rrs.com.mx
RAMOS, RIPOLL & SCHUSTER
Daniel Ascencio-Zamarripa
dascencio@rrs.com.mx
Ramos, Ripoll & Schuster
