On April 20, 2015 the Mexican Secretariat of Finance and Public Credit (SHCP) published an amended version of the Customs Law Rules (Reglamento de la Ley Aduanera) to harmonize its terminology and regulatory definitions with the Mexican Customs Law (Ley Aduanera), while also including new documentary requirements that will become effective on June 20, 2015.
The most significant change resides in article 81, which establishes the requirement for an Importer of Record to provide documented support on the valuation of imported merchandise to the Mexican Customs Broker. Documents must be available at the time of importation to be provided to customs upon request.
Required Documents under Article 81 include the following:
Commercial invoice
Bill of Lading, packing list, AWB or any other transportation document
Certificate of Origin and proof of point of origin
Warranty Customs Account (only for goods under benchmark prices)
Proof of payment, such as electronic wire transfer or letter of credit
Document supporting costs of transportation, insurance and other related expenses
Contracts related to the purchase of the goods
Evidence of increasing fees
Any other information or documents required to determine the value of the goods
While most documents are currently required under the Mexican entry process (pedimento), the proof of payment and contractual document requirements are new, and additional control efforts will be required from the importer and broker to ensure continued compliance.
Expeditors is also closely working with local authorities, as well as external advisers, to define the process for importers who are unable to provide supporting documents or contractual agreements, as a result of the transaction being with a related party.
Expeditors will continue to monitor the situation and provide updates as they occur. Please contact your local Expeditors office for specific questions and concerns.
The below is a link to Official Publication.
