On October 14, 2024, the Tax Administration Service (SAT) published in the Official Federal Gazette the Second Resolution of Modifications to the General Rules of Foreign Trade for 2024, which includes significant changes to Annexes 1, 2, 5, and 24.
These modifications directly impact IMMEX and certified companies, introducing new requirements for registration in the certification scheme, as well as adjustments to the guarantees of the fiscal interests of VAT and IEPS. Among the highlights are the reforms to rules 7.1.2 and 7.4.1, which establish stricter conditions for temporary imports and fiscal guarantees. In light of these developments, it is essential for companies to assess their situation and comply with the new obligations within the established deadlines.
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