On December 21, the DOF was published in the evening edition of the Decree that amended and added various provisions to the Internal Regulations of the SHCP and the Internal Regulations of the SAT. By which the Internal Regulations of ANAM.
This Decree will enter into force on January 1, 2022, which will allow the Mexican National Customs Agency to take office from that date.
ANAM will be in charge of the management, organization, and operation of the customs and inspection services to ensure compliance with the legal norms that regulate the entry and exit of merchandise.
Among the functions that were divided between the SAT and the ANAM we can list:
| SAT |
ANAM |
| Continue to: |
Will be in charge of |
| The collection and inspection of Income-tax, VAT, IEPS, etc. |
Collection of the general import and export tax and the customs processing fees. |
| The revision of the foreign trade operations outside the customs to verify proper compliance with tax laws. |
The organization and functioning of customs and inspection services. |
| Issue the interpretation criteria on tax laws and the general rules of international trade. |
Implement and ensure compliance with the rules governing the entry and exit of goods of the country |
| Will have to as part of their services certification in VAT and IEPS; Authorized Economic Operator |
As part of their duties , they will have to meet the general and sectoral standards. |
National Customs Agency of Mexico (ANAM), among other functions, may:
- Determine and liquidate federal income;
- Establish consultation bodies and specialized committees in customs matters that allow it to maintain an effective and permanent relationship with taxpayers and specialists interested in the effective operation of the Agency and establish the guidelines for its operation;
- Participate in the negotiation of international treaties, as well as enter into inter-institutional agreements within the scope of its competence;
- Issuance of general provisions and administrative agreements necessary for the effective exercise of its powers;
- Modify or revoke administrative resolutions of an individual nature in accordance with the Fiscal Code of the Federation, issued by the administrative units under their charge;
- Request and provide other public bodies and institutions, national or foreign, access to the information necessary to avoid tax evasion or avoidance in customs matters and other illicit or infractions, in accordance with international laws and treaties on customs matters;
- Order and carry out permanent inspection and surveillance in the handling, transportation or possession of merchandise in fiscal or supervised areas;
- Make known to taxpayers, jointly responsible, producers, importers, exporters and other obligated in customs matters, the facts or omissions attributable to them, known on the occasion of the exercise of their powers of verification in the customs clearance and record said facts and omissions in the acts or official letters that are drawn up for this purpose, in terms of the Customs Law and other applicable legal provisions;
- Order and practice the retention, prosecution, precautionary embargo or assurance of foreign trade merchandise;
- The head of the central administrative units will be:
- General Directorate of Customs Operations
- General Directorate of Customs Investigation
- General Directorate of Customs Attention and International Affairs
- General Directorate of Modernization, Equipment and Customs Infrastructure
- General Legal Directorate of Customs, General Directorate of Revenue
- General Directorate of Information Technologies
- General Directorate of Customs Planning, General Directorate of Evaluation
- Administration and Finance Unit.
The human, financial and material resources available to the General Administration of Customs and the Customs of the Tax Administration Service will be transferred to the National Customs Agency of Mexico.
If you have any questions, we remain at your service.
Source: http://www.dof.gob.mx/nota_detalle.php?codigo=5639045&fecha=21/12/2021
