On July 15, 2021, the “DECREE creating the National Customs Agency of Mexico as a decentralized administrative body of the Ministry of Finance and Public Credit” was published in the Official Gazette of the Federation, which defines the life and legal existence of the National Customs Agency of Mexico (ANAM).
With this, the Mexican customs will be separated from the Tax Administration Service (SAT), to now operate as an autonomous office.
The following are the most important points of this important provision:
1) President Andrés Manuel López Obrador announced that the newly created National Customs Agency of Mexico (ANAM) will be in charge of the Armed Forces, as he acknowledged that there are problems with fuel smuggling, the introduction of weapons and drugs.
2) Likewise, the Federal Executive established that as a result of the official publication of the Decree, land and maritime customs will be reinforced with the support of the Secretariat of National Defense (Sedena) and with the support of the Secretariat of the Navy (Semar)”.
The head of the Executive Branch also mentioned that the main aspects to be combated through ANAM will be smuggling, drugs and tax evasion.
Now, with the recently published Decree, the following aspects are formalized:
3) The National Customs Agency of Mexico is created as a decentralized administrative body of the Ministry of Finance and Public Credit, endowed with:
- technical autonomy,
- operational,
- administrative and
- management.
4) This body will have the status of tax and customs authority and the power to issue resolutions within the area of its competence.
5) The purpose of the National Customs Agency of Mexico is to organize and direct customs and inspection services, to apply and ensure compliance with the legal rules that regulate the entry and exit of merchandise from the national territory, as well as those related to the collection of taxes and duties applicable to foreign trade operations, in compliance with the executive powers conferred by this Decree, as well as those expressly instructed by the Secretary of Finance and Public Credit.
6) The Agency will be in charge of the following functions:
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- The collection of taxes and benefits applicable to foreign trade operations and their accessories.
- To direct the customs and inspection services, as provided for in the applicable provisions; as well as to carry out operations corresponding to the verification of the legal stay of goods in national territory and of goods in transport, including their verification of origin; to seize or secure the goods whose legal stay in the country is not accredited and to safeguard them as a depository.
- To manage the registers of importers, importers of specific sectors and sector exporters.
- Represent the interest of the Federation in tax and customs controversies.
- Determine and liquidate the taxes and benefits applicable to foreign trade operations and their accessories.
- Coordinate with the armed forces and national security and public safety institutions to maintain security at access points to the country.
- To monitor and ensure due compliance with tax and customs provisions.
- It shall act as a consultative body of the Federal Government in customs matters.
- Among others.
7) The National Customs Agency of Mexico will have the administrative units determined in its Internal Regulations, in accordance with the organizational and occupational structures authorized by the Ministries of Finance and Public Credit and Public Administration, within the sphere of their respective competencies, in terms of the applicable provisions.
An important aspect is that the National Customs Agency of Mexico may have personnel that belong or have belonged to the armed forces, in accordance with the applicable provisions.
8) The aforementioned Decree will enter into effect on the date on which the legal reforms that grant the jurisdiction currently held by the Tax Administration Service in tax and customs matters to the decentralized body provided for in this Decree become effective.
9)The Ministry of Finance and Public Credit will propose to the Head of the Federal Executive the draft of the Internal Regulations of the National Customs Agency of Mexico within a maximum term of one hundred and eighty calendar days, counted as of the entry into force of said Decree.
10) The provisions of the Internal Regulations of the Ministry of Finance and Public Credit, the Internal Regulations of the Tax Administration Service, secretarial agreements and other administrative provisions that regulate customs and inspection services, will continue to be applicable by the National Customs Agency of Mexico, until such time as the rules that should replace them are issued.
Source:http://www.dof.gob.mx/nota_detalle.php?codigo=5623945&fecha=14/07/2021
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