ANAM, National Customs Agency of Mexico

The NATIONAL CUSTOMS AGENCY OF MEXICO, by its acronym “ANAM”, is the Decentralized Administrative Body of the Ministry of Finance and Public Credit, created with the purpose of strengthening the customs system to try to offer efficient import and export services, reinforce national security in each customs office of the country and improve customs and inspection processes.

Background:

• DECREE creating the National Customs Agency of Mexico as a decentralized administrative body of the Ministry of Finance and Public Credit, published in the Official Gazette of the Federation on July 14, 2021.
• DECREE amending and adding various provisions of the Internal Regulations of the Ministry of Finance and Public Credit and the Internal Regulations of the Tax Administration Service, and issuing the Internal Regulations of the National Customs Agency of Mexico, published in the Official Gazette of the Federation on December 21, 2021.

With the creation of ANAM, it replaces the AGA (General Customs Administration), becoming hierarchically a Decentralized Body, just like SAT itself.

 

Aspects to consider:

SAT	ANAM
Will be in charge of:	Will be in charge of:
Collect and oversee: a. ISR b.  VAT c. IEPS d. ISAN, etc.	Collect foreign trade taxes.
It will exercise the powers of verification subsequent to customs clearance, in order to verify the correct fulfillment of tax obligations, through the execution of the different acts of inspection: Field Visit, Cabinet Review, Electronic Reviews, etc.	To direct, organize and ensure the proper functioning of customs and inspection services.
To prepare and publish the legal interpretation criteria applicable to Tax and Foreign Trade matters.	The regulations also grant it the power to issue general provisions and administrative agreements necessary for the effective exercise of its powers. Likewise, it will be empowered to apply, monitor and ensure compliance with the legal norms that regulate the entry and exit of goods into and out of the national territory.
Processing and resolution of the procedures of the Integrated Certification Scheme: VAT and IEPS Certification and Authorized Economic Operator (AEO).	It will have as part of its functions the procedures related to the General and Sectoral Registers.

 

ANAM will have its own AUTONOMY:

1. Technique. – The power granted to it to issue its own normative provisions, for the purpose of regulating the procedure or procedures it carries out within the limited scope of the powers it exercises.
2. Management.– Assistance, control and surveillance for compliance with tax obligations (activities or work performed).
3. Operationa To carry out its operations within the scope of its competence.

ANAM legitimizes Military Security in Customs as a strategy of the Federal Government to combat smuggling and corruption, according to the Mexican government.

Key points of ANAM:

1. The National Customs Agency of Mexico, being independent from the SAT, encompasses the three functions of a modern customs agency by performing the:

• Collection
• Trade facilitation and
• Strengthening national security.

2. The National Customs Agency of Mexico, in aid of the Tax Administration Service, is exclusively responsible for the management, organization and operation of customs and inspection services, in order to apply and ensure compliance with the legal regulations governing the entry and exit of goods from the national territory, as well as the collection of federal customs revenues, as well as those expressly instructed by the
3. It is granted the necessary powers to display the character of the Tax and Customs Authority.
4. As a result of the above, it is expected that Customs will be subject to greater controls.

With the entry into force of ANAM’s Internal Regulations, Article 37, paragraph C, section II, adds the new internal customs office “Aduana del Aeropuerto Internacional Felipe Angeles, based in the State of Mexico, so ANAM will be in charge of the 50 customs offices; exclusively ensuring the due compliance of customs and inspection services to apply and ensure compliance with the legal provisions that regulate the entry and exit of goods into and out of Mexican territory.

ANAM Organizational Structure

Basis: Chapter II, Powers of the Administrative Units of the Agency, of the Internal Regulations of the Tax Administration Service.

1. Head of the Agency.

2. Central Administrative Units.

• General Directorate of Customs Operations.
• General Directorate of Customs Investigation.
• General Directorate of Customs Service and International Affairs.
• General Directorate of Customs Modernization, Equipment and Infrastructure.
• General Directorate of Customs Legal Affairs.
• General Directorate of Collection.
•  General Directorate of Information Technology.
•  General Directorate of Customs Planning.

3. Customs

• Each General Directorate as well as the Customs Offices will have their own administrative support units.
• The head of the Agency shall be the highest administrative authority of the Agency, who is originally responsible for the processing and resolution of the matters within the Agency’s competence.
• The Agency may appoint personnel who belong or have belonged to the Mexican Armed Forces to positions within its organizational structure, and they will be assigned to border, maritime and inland customs offices.
• It is worth mentioning that in the first half of 2022, ANAM’s goal is to train a total of 600 members of the Armed Forces as foreign trade auxiliaries, thereby seeking to reinforce the National Anti-Corruption Strategy and National Security in the 21 border customs offices.

 

Main powers of ANAM:

1. Verification: Granted so that ANAM can verify compliance with tax obligations in accordance with the administrative procedures that regulate the regulatory framework of foreign trade and customs.
2. Determination: To liquidate tax credits and their accessories.
3. Management: Agency complies with the assistance, control and surveillance to ensure due compliance with tax obligations.
4. Sanctioning: So that ANAM may impose fines or other corrective measures on taxpayers who violate the tax provisions with which it must ensure compliance.

 

Although it is true that the Regulation that grants life and legal existence to ANAM entered into force on January 1, 2022, according to its first transitory article, we have not perceived the material transfer of functions, considering that this will be a process that will take place in different stages, since it implies the integral organization of economic, financial, human capital and material resources at a national level.

However, it should be noted that as of the entry into force of said Regulation (Ninth transitory provision), the matters that are being processed by the General Customs Administration, the Customs Offices and the administrative units that depend on them, as well as those handled by the administrative units of the Tax Administration Service that modify their attributions by virtue of the entry into force of said Regulation because they fall under the jurisdiction of the National Customs Agency of Mexico, will be processed until their conclusion by said Agency, its Customs Offices and the administrative units that depend on them, within the scope that corresponds to each one in accordance with their Internal Regulations in force; which will be an important point to monitor in order to effectively protect all the rights of foreign trade users.

 

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