Relevant Modifications derived from the Tax Amendment for 2022 on Customs and Trade Matters
On November 12, 2021, the Tax Amendments for 2022 were published in the Federal Official Gazette, through which, among others, the following modifications on customs and trade matters were made:
Value Added Tax Law (“VATL”)
I. Transactions which sale in Mexico is subject to 0% rate of Value Added Tax (“VAT”) (Article 2-A VATL).
Sanitary pads, tampons and cups for menstrual management are added as goods which sale in Mexico is subject to a 0% rate of VAT.
Based on the above, in accordance with article 25, section III, of the VATL, the importation of said goods into Mexico will be exempted from VAT payment.
II. Crediting VAT on import transactions (Article 5 VATL).
For a taxpayer to credit the VAT paid upon the importation of goods into Mexico, it is mandatory that the import pedimento is filed and transmitted directly by the taxpayer that pretends to credit said tax.
The above although does not prohibit the importation of goods on behalf of third parties, it does prevent taxpayers from crediting VAT from imports made by through third parties.
Federal Tax Code (“FTC”)
I. Digital Tax Receipt issued by Internet (Comprobante Fiscal Digital por Internet or “CFDI”) (Article 29 FTC).
The article 29 of the FTC is amended to clarify that the parties that export goods that are not subject to sale or which sale is free of charge, must issue the corresponding CFDI.
Previously, said article established that the parties that export goods that are not subject to sale or which sale is free of charge, must request the CFDI.
Please note that, currently there is no legal provision that establishes that the referred obligation (issuance of the CFDI), must be declared in the return pedimentos of temporarily imported goods into Mexico by companies with an IMMEX Program.
II. Contraband of goods (Articles 102 and 103 FTC).
The following cases are added in which it will be deemed that the crime of contraband of goods is committed:
A. When description or classification of goods corresponding to automotive fuels is inexactly declared if it implies the lack of payment of the applicable duties and countervailing duties.
B. When goods are transported in Mexico without the corresponding CFDI, income or transfer type, as applicable, with the complementary consignment note (complemento Carta Porte).
C. When hydrocarbons, petroleum or petrochemical goods are transported in Mexico without the applicable CFDI, income or transfer type, as applicable, with the complementary consignment note and hydrocarbons complements.
III. Tax treatment of royalties (Article 15-b FTC).
It is established that image rights imply the use or concession of a copyright on a literary, artistic, or scientific work. Therefore, they will be deemed as royalties, as applicable on customs valuation of goods.
Special Tax on Products and Services Law (Ley del Impuesto Especial Sobre Producción y Servicios or “STPSL”)
I. Hydrocarbons (Article 2, section I, subsection D, STPSL).
When the customs or tax authority detect that due to the characteristics of the goods imported into Mexico, they correspond to automotive fuels on regards of which the payment of Special Tax on Products and Services has been partially or totally omitted, as corresponding to the type of fuel, the applicable quota (rate) shall be applied, regardless of the administrative and criminal sanctions that may apply.