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Mexico’s Tax Administration Service Issues General Foreign Trade Rules for 2019

Mexico’s Tax Administration Service (SAT) issued on 24 June its General Foreign Trade Rules (RGCEs) for 2019 to replace the RGCEs that were issued for 2018 and that also applied during the first half of this year until the issuance of the new rules. The 2019 RGCEs generally entered into force on 25 June, although certain provisions became effective prior to that date and others will be implemented on 1 July 2019, 1 October 2019, 1 December 2019 or 2 January 2020. The annexes for the 2018 RGCEs will remain in effect until new annexes are issued (new annexes 1, 1-A and 22 were issued during 25-27 June).

Among other things, the RGCEs set forth general provisions and pre-clearance requirements, as well as requirements related to the entry, exit and oversight of goods, customs clearance, customs regimes, post-clearance requirements and certified companies.

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