Source: https://www.tlcasociados.com.mx/t-mec-facilitacion-del-comercio-parte-i/
Timestamp: 2020-08-12 12:23:13
Document Index: 384278863

Matched Legal Cases: ['Artículo 7', 'Artículo 7', 'Artículo 7', 'Artículo 7', 'Artículo 7', 'Artículo 7', 'Artículo 7', 'Artículo 7', 'Artículo 7', 'Artículo 7', 'Artículo 7', 'Artículo 7', 'Artículo 7', 'Artículo 7', 'Artículo 7', 'Artículo 7', 'Artículo 7', 'Artículo 7', 'Artículo 7', 'Artículo 7', 'Artículo 7', 'Artículo 7', 'Artículo 7', 'Artículo 7', 'Artículo 7', 'Artículo 7', 'Artículo 7', 'Artículo 7', 'Artículo 7', 'artículo 34', 'artículo 7', 'artículo 88']

C26 – T-MEC: facilitación del comercio Parte I/ USMCA: Trade Facilitation Part I – TLC Asociados
C26 – T-MEC: facilitación del comercio Parte I/ USMCA: Trade Facilitation Part I
TLC ASOCIADOS 2:12 pm
La Secretaría de Relaciones Exteriores dio a conocer en el DOF el 29 de junio de 2020 el “Decreto Promulgatorio del Protocolo por el que se Sustituye el Tratado de Libre Comercio de América del Norte por el Tratado entre los Estados Unidos Mexicanos, los Estados Unidos de América y Canadá, hecho en Buenos Aires, el treinta de noviembre de dos mil dieciocho; del Protocolo Modificatorio al Tratado entre los Estados Unidos Mexicanos, los Estados Unidos de América y Canadá, hecho en la Ciudad de México el diez de diciembre de dos mil diecinueve; de seis acuerdos paralelos entre el Gobierno de los Estados Unidos Mexicanos y el Gobierno de los Estados Unidos de América, celebrados por intercambio de cartas fechadas en Buenos Aires, el treinta de noviembre de dos mil dieciocho, y de dos acuerdos paralelos entre el Gobierno de los Estados Unidos Mexicanos y el Gobierno de los Estados Unidos de América, celebrados en la Ciudad de México, el diez de diciembre de dos mil diecinueve”.
La Organización Mundial de Comercio (OMC) define la facilitación del comercio como la simplificación y armonización de los procedimientos que rigen el comercio internacional. Los procedimientos se refieren a los actos, prácticas y formalidades necesarias para recopilar, presentar, comunicar y procesar los datos que exige la circulación de mercancías a nivel mundial.[1]
Por su parte, la Organización de Cooperación y Desarrollo Económico (OCDE) señala que la facilitación del comercio se refiere a las políticas y medidas destinadas a reducir los costos del comercio mediante la mejora de la eficiencia en cada fase de la cadena de comercio internacional.
Estructura del Capítulo 7
Sección A: Facilitación del Comercio.
· 24 Artículos.
· Artículo 7.1: Facilitación del Comercio
· Artículo 7.2: Publicación en Línea
· Artículo 7.3: Comunicación con los Operadores Comerciales
· Artículo 7.4: Servicios de Información
· Artículo 7.5: Resoluciones Anticipadas
· Artículo 7.6: Asesoría o Información sobre Devolución de Aranceles o Programas de Diferimiento de Aranceles
· Artículo 7.7: Despacho Aduanero de las Mercancías
· Artículo 7.8: Envíos de Entrega Rápida
· Artículo 7.9: Uso de Tecnología de la Información
· Artículo 7.10: Ventanilla Única
· Artículo 7.11: Transparencia, Predictibilidad y Consistencia en los Procedimientos Aduaneros
· Artículo 7.12: Gestión de Riesgos
· Artículo 7.13: Auditoría Posterior al Despacho Aduanero
· Artículo 7.14: Operador Económico Autorizado – OEA
· Artículo 7.15: Revisión e Impugnación de las Determinaciones Aduaneras
· Artículo 7.16: Orientación Administrativa
· Artículo 7.17: Tránsito
· Artículo 7.18: Sanciones
· Artículo 7.19: Normas de Conducta
· Artículo 7.20: Agentes Aduanales
· Artículo 7.21: Inspecciones Fronterizas
· Artículo 7.22: Protección de la Información de los Operadores Comerciales
· Artículo 7.23: Iniciativas Aduaneras para la Facilitación del Comercio
· Artículo 7.24: Comité de Facilitación del Comercio
Sección B: Cooperación y Aplicación de la Legislación
· 5 Artículos.
· Artículo 7.25: Cooperación Regional y Bilateral en materia de Aplicación de la Legislación
· Artículo 7.26: Intercambio de Información Confidencial Específica
· Artículo 7.27: Solicitudes de Verificación de Cumplimiento Aduanero
· Artículo 7.28: Confidencialidad entre las Partes
· Artículo 7.29: Subcomité de Aplicación de la Legislación Aduanera
El 1 de junio de 2016, fue publicado en el DOF la ratificación del “Acuerdo sobre Facilitación del Comercio” por parte del Senado de la República de nuestro país. Posteriormente, el 22 de febrero de 2017 quedó aprobado por 110 países el citado convenio a nivel internacional por cumplir con el requisito de aprobación de las dos terceras partes contratantes.[2] Así, el 6 de abril de 2017, fue publicado por el mismo medio de difusión oficial el “Protocolo y el Anexo de Enmienda del Acuerdo de Marrakech” por el que se establece la Organización Mundial del Comercio, donde se da conocer el texto legal del “Acuerdo sobre Facilitación del Comercio”.
La Secretaría de Economía, a través de la CONAMER (Comisión Nacional de Mejora Regulatoria), da a conocer en forma anticipada los anteproyectos de regulaciones en materia de comercio exterior para que los interesados formulen propuestas o aclaren las interrogantes.
El caso del Servicio de Administración Tributaria es distinto, pues informa previamente las publicaciones de las modificaciones a las disposiciones generales de comercio exterior que entrarán próximamente en vigor, sin otorgar oportunidad de ser comentadas. En ambos casos, se dan a conocer al público en general en sus sitios oficiales web mediante las ligas siguientes:
En la actualidad la regla 1.2.8 de las Reglas Generales de Comercio Exterior para 2020 prevén procedimientos para la realización de consultas en materia de comercio exterior y aduanas directamente por las personas físicas o moras o a través de las asociaciones, confederaciones u otro tipo de organismo privado. Adicionalmente, aquellas que establece el artículo 34 del Código Fiscal de la Federación.
Asimismo, la regla 1.2.10 de las Reglas Generales de Comercio Exterior para 2020 prevé procedimientos simplificados para la realización de consultas en materia de origen, clasificación arancelaria y valoración aduanera en términos de los Acuerdos comerciales o Tratados de Libre Comercio suscritos por México.
El T-MEC, también contempla la asesoría o información por los mismos medios, mencionando que se proporcionará a través del número de orientación telefónica MarcaSAT 62722728 desde la Ciudad de México, o 0155 62722728 del resto del país, o a través de la página de internet del Servicio de Administración Tributaria (www.sat.gob.mx). Regla 85 RGMA T-MEC
EUA $800 USD $2,500 USD
Canadá $150 aranceles + $40 USC impuestos $3,300 USC
Las Reglas Generales de Comercio Exterior para 2020 establece procedimientos simplificados para las operaciones aduaneras de empresas de mensajería y paquetería, no obstante, es factible que se ajusten los montos de pago de aranceles e impuestos.
En particular la regla 3.7.5, fracción IV de las RGCE para 2020, menciona que para los efectos del artículo 7.8 (1), inciso f), sub-párrafo (ii) del T-MEC, se podrá efectuar el despacho de las mercancías que provengan de alguno de los países Parte de dicho Tratado sin el pago del IGI, siempre que se encuentren amparadas con una guía aérea o conocimiento de embarque, que el valor consignado en éstos sea superior a 50 (cincuenta dólares) y no exceda de 117 (ciento diecisiete dólares) o su equivalente en moneda nacional o extranjera, y que no estén sujetas al cumplimiento de regulaciones y restricciones no arancelarias; para efectos de lo anterior, se aplicará una tasa del 17%, siempre que se trate de mercancías distintas a las señaladas en la fracción II de la regla 3.7.6.
Desde el punto de vista fiscal, un aspecto negativo sobre este procedimiento simplificado es la no deducibilidad de los gastos para efectos de la Ley del Impuesto Sobre la Renta, tal como lo establece el artículo 88 de la Ley Aduanera y las citadas Regla General de Comercio Exterior.
[1] Vid. http://www.siicex.gob.mx/portalSiicex/consultapublica/quees.html, enero 2020.
[2] Vid. http://www.tfafacility.org/ratifications, Junio 2020.
The Secretariat of Foreign Affairs published in the DOF on June 29, 2020 the “Decree Enacting the Protocol Replacing the North American Free Trade Agreement with the Treaty between the United Mexican States, the United States of America and Canada, made in Buenos Aires on November 30, 218; the Protocol of Amendment to the Treaty between the United Mexican States, the United States of America and Canada, made in Mexico City on December 10, 219; of six parallel agreements between the Government of the United Mexican States and the Government of the United States of America, concluded by exchange of letters dated November thirty, two thousand and eighteen, in Buenos Aires, and of two parallel agreements between the Government of the United Mexican States and the Government of the United States of America, concluded in Mexico City on December ten, two thousand and nineteen”.
The World Trade Organization (WTO) defines Trade Facilitation as the simplification and harmonization of procedures governing international trade. Procedures refer to the acts, practices and formalities required to collect, present, communicate and process data required for the movement of goods worldwide.[1]
For its part, the Organization for Economic Cooperation and Development (OECD) points out that Trade Facilitation refers to policies and measures aimed at reducing the costs of trade by improving efficiency at each stage of the international trade chain.
Currently, the new generation of international trade treaties that Mexico has concluded with countries in North, Central and South America include a chapter on trade facilitation, even before the entry into force of the Agreement on Trade Facilitation signed at the World Trade Organization.
Chapter 7 of the USMCA on “Customs Administration and Trade Facilitation” contains two sections with 29 articles, structured as follows:
Section A: Trade Facilitation.
· 24 Articles.
· Article 7.1: Trade Facilitation
· Article 7.2: Online Publication
· Article 7.3: Communication with Commercial Operators
· Article 7.4: Information Services
· Article 7.5: Early Decisions
· Article 7.6: Advice or Information on Refund of Tariffs or Tariff Deferral Programs
· Article 7.7: Customs Clearance of Goods
· Article 7.8: Quick Delivery Shipments
· Article 7.9: Use of Information Technology
· Article 7.10: Single Window
· Article 7.11: Transparency, Predictability and Consistency in Customs Procedures
· Article 7.12: Risk Management
· Article 7.13: Post-Clearance Audit
· Article 7.14: Authorized Economic Operator – OAS
· Article 7.15: Review and Challenge of Customs Determinations
· Article 7.16: Administrative guidance
· Article 7.17: Transit
· Article 7.18: Penalties
· Article 7.19: Standards of Conduct
· Article 7.20: Customs Agents
· Article 7.21: Border inspections
· Article 7.22: Protection of Trade Information
· Article 7.23: Customs Initiatives for Trade Facilitation
· Article 7.24: Committee on Trade Facilitation
Section B: Cooperation and Enforcement
· 5 Articles.
· Article 7.25: Regional and Bilateral Enforcement Cooperation
· Article 7.26: Exchange of Specific Confidential Information
· Article 7.27: Requests for Customs Compliance Verification
· Article 7.28: Confidentiality between the Parties
· Article 7.29: Customs Enforcement Subcommittee
In particular, in “Section A” the following articles are highlighted with the points indicated:
On June 1, 2016, the ratification of the “Trade Facilitation Agreement” by the Senate of the Republic of our country was published in the DOF. Subsequently, on February 22, 2017, the aforementioned agreement was approved by 110 countries at the international level as it fulfilled the requirement of approval by two-thirds of the contracting parties. Thus, on April 6, 2017, was published by the same official media the “Protocol and the Annex of Amendment to the Marrakech Agreement” establishing the World Trade Organization, where the legal text of the “Trade Facilitation Agreement” is made known.
In this sense, the three trading partners are part of the WTO and have signed the TFA, and through this international instrument they are giving continuity to their commitments.
This precept mentions that the administrative authorities shall make known to the different commercial operators the regulations and procedures related to customs and foreign trade matters. Regulation similar to Article 1 of the TFA.
The Secretariat of Economy and the Tax Administration Service have currently made available to the general public in their official websites the information related to the issues in question through the following links:
Article 7.3: Communication with Commercial Operators
This measure indicates that the administrative authorities will make known in advance the proposals of the customs and foreign trade regulations that they intend to implement so that those involved in foreign trade can make the relevant observations, in addition to carrying out communication mechanisms on the procedures in order to know the reality. Regulation similar to Article 2, paragraph 1 of the TFA.
The Secretariat of Economy, through CONAMER (National Commission for Regulatory Improvement), makes known in advance the draft regulations in foreign trade matters so that interested parties can make proposals or clarify questions.
The case of the Tax Administration Service is different, since it informs in advance of the publications of the amendments to the general foreign trade provisions that will soon enter into force, without granting the opportunity to be commented on. In both cases, they are made known to the general public on their official websites through the following links:
Article 7.4: Information Services
This precept states that they will implement information services to resolve queries within a reasonable period of time regarding customs import, export and transit procedures. In addition, it suggests that the procedures be carried out free of charge, with certain exceptions. Regulation similar to Article 2, paragraph 2 of the TFA.
Currently, rule 1.2.8 of the General Rules of Foreign Trade for 2020 provides procedures for consultations on foreign trade and customs matters directly by individuals or corporations or through associations, confederations or other private bodies. Additionally, those established in article 34 of the Federal Fiscal Code.
Article 7.5: Anticipated Resolutions
The criteria or advance consultations are facilities established in trade treaties that allow foreign trade actors to consult the customs authorities on issues related to the determination of the origin of goods, tariff classification, customs valuation, among other topics.
This precept establishes the procedure to carry out this consultation under the USMCA. The novelty is to allow the study of more topics such as classification and valuation, in addition the resolutions will be available on a free website for the public. Regulation similar to Article 3 of the TFA.
At present, the Customs Law grants the prerogative to foreign trade operators to make consultations on tariff classification in terms of Articles 47 and 48, as well as to submit customs valuation consultations in terms of Article 78-B of the above mentioned law. It will be relevant to analyze to identify which procedure is faster if the consultation is made based on the Customs Law or the USMCA.
In addition, rule 1.2.10 of the General Rules of Foreign Trade for 2020 provides simplified procedures for consultations on origin, tariff classification and customs valuation in terms of the trade agreements or free trade agreements signed by Mexico.
Article 7.6: Consulting or Information on Refund of Tariffs or Tariff Deferral Programs
This article makes it easier for foreign trade operators to consult on tariff drawbacks and the application of tariff deferral programs (tax suspension system).
In comparison with other international trade treaties, the TIPAT mentions that such advice or information will be provided through the MarcaSAT telephone guidance number 62722728 from Mexico City, or 0155 62722728 from the rest of the country, or through the Tax Administration Service’s website (www.sat.gob.mx). Rule 60 RGMATIPAT
The USMCA also provides advice or information by the same means, mentioning that it will be provided through the MarcaSAT telephone guidance number 62722728 from Mexico City, or 0155 62722728 from the rest of the country, or through the Tax Administration Service website (www.sat.gob.mx). Rule 85 RGMA USMCA
Return of Tariffs or Tariff Deferral Programs
Article 7.7: Customs Clearance of Goods
This precept establishes the implementation of simplified customs processes in the operations of the different customs regimes, complying with elements of immediacy, use of electronic means, handling of guarantees, transfer of goods. Regulation similar to articles 7 and 9 of the TFA.
Currently, the customs operation in our country has implemented infrastructure for the administration and control of customs, as well as to carry out an electronic customs clearance. Also, since 2010 it has incorporated several electronic processes in the transmission of information to the electronic customs system. It is worth mentioning that the reform to the Customs Law published in the DOF on June 25, 2018, to enter into force on December 22 of the same period, provided certainty to foreign trade operators.
Article 7.8: Express Delivery Shipmens
Express delivery shipments is a simplified procedure for courier and parcel companies that are frequently used by individuals who buy and sell and/or move goods internationally, including e-commerce.
This device establishes requirements for implementing processes that speed up the clearance of goods using simplified documentation and information on certain types of goods not considered sensitive. Regulation similar to Article 7, paragraph 8 of the TFA.
Additionally, it establishes the granting of a kind of customs exemption to avoid paying contributions to foreign trade, provided that it is not intended to evade compliance with obligations, in accordance with the following amounts:
Country Amount Value
USA $800 USD $2,500 USD
Mexico $117 tariff + $50USD taxes $2,500 USD
Canada $150 tariff + $40 USC taxes $3,300 USC
The General Rules on Foreign Trade for 2020 establish simplified procedures for the customs operations of courier and parcel companies, however, it is feasible that the amounts of payment of duties and taxes will be adjusted.
In particular, Rule 3.7.5, section IV of the RGCE for 2020 mentions that for the purposes of Article 7 8 (1), paragraph (f), sub-paragraph (ii) of the USMCA, goods coming from any of the countries Party to that Treaty may be cleared without payment of the IGI, provided that they are covered by an air waybill or bill of lading, that the value entered therein is greater than 50 (fifty dollars) and does not exceed 117 (one hundred and seventeen dollars) or its equivalent in national or foreign currency, and that they are not subject to compliance with non-tariff regulations and restrictions; for the purposes of the foregoing, a rate of 17% shall be applied, provided that the goods in question are not those referred to in Section II of Rule 3. 7.6.
From a tax point of view, a negative aspect of this simplified procedure is the non-deductibility of expenses for the purposes of the Income Tax Law, as established in Article 88 of the Customs Law and the aforementioned General Rule of Foreign Trade.
This precept requires the use of information technology in the various customs procedures, as has been implemented to date in the Electronic Customs System, and Risk Management System. Some of the facilitating schemes of recent implementation that are identified based on this article are: presentation of the intelligent card (PITA) using an electronic identification badge or the operation dispatch document for customs clearance (DODA), the electronic payment of foreign trade (PECE) payment referenced, use of the digital window of foreign trade, correction of various declarations through the complementary global pedimento, among others.
This precept indicates the establishment of a digital window system for the presentation of documentation and information for import, export or transit operations of goods, in addition to identifying the status of the clearance of goods. Additionally, the possibility of not requiring information or documentation that has been previously submitted through the window is contemplated. Regulation similar to Article 10, paragraph 4 of the TFA.
Our country incorporated in the DOF of January 14, 2011 the Mexican digital window of foreign trade (VDMCE) in the procedures related to foreign trade operations, non-tariff measures, as well as to carry out the consultation of the proceedings before the agencies involved.
This provision mentions that Customs procedures relating to the import, export and transit of goods shall be applied in a transparent, predictable and compatible manner throughout its territory.
Article 7.12: Risk Managment
This precept indicates that a risk management system will be established for the evaluation and selection of objectives that will allow its customs administration, among other aspects, without discrimination or hidden restrictions.
Since the Kyoto Convention of 1999, it has been established that the implementation of customs control, customs will use risk management. It further stated that customs shall use risk analysis to designate persons and goods to be recognised, including means of transport, and the extent of recognition. This based on standards 6.3 and 6.4 of the International Convention on the Simplification and Harmonization of Customs Procedures.
The Kyoto Convention’s guidelines on customs control in regulation 6.1.1 of the overview indicate that “the risk management process comprises the definition of the risk management context, the identification, analysis and evaluation of risks, the management of risks, and the monitoring and verification of processes through the measurement of the degree of compliance with the law“.
On the other hand, the ISO 31000: 2018 Risk Management guidelines indicate that “risks” are the “effect of certainty on objectives“. Likewise, the ISO 19600:2014 Compliance Management System guidelines define “compliance risks” as “the effect of uncertainty on compliance objectives characterized by the probability of occurrence and the consequences of non-compliance with obligations.
Regulation similar to Article 7, paragraph 4, point 4.4 of the TFA which states: “Each Member shall base risk management on an assessment of risk using appropriate screening criteria. Such selectivity criteria may include, inter alia, the Harmonized System code, the nature and description of the goods, the country of origin, the country from which the goods were shipped, the value of the goods, the compliance history of the traders and the type of means of transport“.
[1] Vid. http://www.siicex.gob.mx/portalSiicex/consultapublica/quees.htm, January 2020.