Productive Processes
Derived from the modification to the General Foreign Trade Rules published in the DOF on October 14, 2024, among the outstanding changes is rule 7.2. 1, section XI, which establishes that in the event that the VAT and IEPS Certified companies required to import new tariff items not reported in their initial production process at the time of the request for Certification, they must promote through the processing form 154/LA the request for such items, which will be authorized as long as they are inherent to the production process with which the company has, for this purpose the following must be taken into account:
a) Prior to October 14, 2024, companies were only required to present their main production processes in the initial application for certification. And it was not mandatory to report changes to the production processes because there is no obligation or a processing form to report such situation.
b) Now with section XI of rule 7.2.1, whose purpose is for companies to promote a notice of any new fraction they intend to import, as long as it is inherent to their production processes, the fact that the authority does not have the production processes of the companies complete and updated is put at risk, which is why we recommend the following:
Identify all the productive processes that the company develops, as well as secondary processes of sub-manufacturing.
Update all your production processes under the special requirements of VAT and IEPS Certification, developing each stage of the processes and documenting it.
Present by means of free writing all the productive processes updated before the Oficialia de Partes of the ADMINISTRACIÓN GENERAL DE AUDITORÍA DE COMERCIO EXTERIOR in person in Mexico City, since at the moment this cannot be updated via VUCEM.
The above, with the intention that the authority has full knowledge of their production processes and at the moment in which it requires to request the authorization of tariff fractions for temporary importation can do it without inconvenience.
It is worth mentioning that the obligation of notifying the authority of the new tariff items to be imported starts from the beginning of the effective date of its VAT and IEPS Certification authorization, once its registration has been renewed. It is estimated that in the first months of 2025 the authority will enable in VUCEM the procedure to request the new tariff items to be imported, the same notice that must be entered at least 30 days prior to importation.
This procedure does not have a filing deadline, but as of the effective date of its new validity due to renewal, if you need to import new fractions under your VAT and IEPS certification, you should have already notified the updated production processes and/or services rendered, otherwise you run the risk that your notices will not be admitted. In case you require support from the AudiCo Team for updating your production processes, please let us know how many production processes you currently manage and we can let you know how we can help you.
Legal Framework
RULE 7.1. 2. Specific requirements to obtain the Registration in the Business Certification Scheme, VAT and IEPS modality, item A.
For the purposes of Articles 28-A, first paragraph of the VAT Law and 15-A, first paragraph of the IEPS Law, the interested parties that intend to obtain the Registration in the Business Certification Scheme under the VAT and IEPS modality, in addition to the requirements established in rule 7.1.1, must comply with the following:
IV. Describe the activities related to the productive processes or rendering of services under the Program modality, from the arrival of the merchandise to the national territory, its storage, its productive process and its return.
RULE 7.2. 1. Obligations in the Registration in the Business Certification Scheme
For the effects of rules 7.1.2., 7.1.3., 7.1.4. and 7.1.5., the taxpayers that have obtained the Registration in the Scheme of Certification of Companies in the respective modality and items will be subject to the following obligations:
XI. In the event that the company that has the Registration in the Company Certification Scheme requires to import additional merchandise to those indicated in the document corresponding to the description of the activities related to the productive processes or rendering of services, exhibited in its application for registration, it must present the notice referred to in the form 154/LA “Notices related to the Registration in the Company Certification Scheme” contained in Annex 2, at least thirty days prior to that in which it intends to carry out the registration in the Company Certification Scheme, and in which it intends to import additional merchandise, it must present the notice referred to in Annex 2, at least thirty days prior to that in which it intends to carry out the registration in the Company Certification Scheme.
