In a notice published in Diario Oficial on October 14, 2024, Mexico’s Ministry of Finance released an amendment to Anexo 24 (Annex 24) of the Foreign Trade General Rules for 2024 (RGCE) which modifies the regulations for automated inventory control systems.
Annex 24 will include new requirements for entities registered under the Company Certification Scheme (RECE), such as:
- The system must be structured with certain catalogues and modules.
- Creation of deadlines for data to be transmitted from the inventory control system to the Tax Administration Service (SAT).
- Access, including their own username and password, must be provided to the SAT for the following purposes:
- To ensure compliance with the provisions established for the inventory control of temporary basis imported goods under the Customs Law, its Regulations and the RGCE;
- To verify which temporary basis imported goods have been returned abroad and how many are still pending; and
- To generate reports that allow the SAT to track compliance with the information requirements established by the customs regulations and notifications received directly from the customs authority.
These regulations become effective on November 15, 2024.
Annex 24 can be read in full here:
https://www.dof.gob.mx/nota_detalle.php?codigo=5741087&fecha=14/10/2024#gsc.tab=0