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Changes in Annex 24 of the General Rules for Foreign Trade 2024:

Challenges and Opportunities for IMMEX Companies

By Quality. | 21 Nov 2024 |

The Second Resolution of Amendments to the General Rules for Foreign Trade (RGCE) 2024 brings with it important adjustments, especially regarding Annex 24, a pillar in inventory management for IMMEX companies. These changes have a significant impact on the operations of VAT, IEPS and AEO certified companies, which will have to strengthen their control systems to comply with the new provisions.

Importance of Annex 24 for IMMEX Companies

Annex 24 regulates the Automated Inventory Control System (SACI), which is essential for IMMEX companies to properly manage their temporarily imported goods. This system allows companies to:

  • To avoid financially punishable infractions.
  • Ensure traceability and return of sensitive goods.
  • Comply with the requirements established in the Customs Law.

The proposed changes not only represent operational challenges, but also opportunities to optimize processes and ensure the legal security of foreign trade operations.

Main changes in Annex 24

Increase in the Rate of Return of Sensitive Commodities

The minimum rate of return of sensitive goods will be increased from 60% to 80%. This requires rigorous control of operations, including full traceability from entry to exit of the national territory.

Greater Robustness in Inventory Control.

Certified companies must integrate stricter controls, including:

  • Electronic receipt of complete data (catalogs, inputs, outputs, materials and fixed assets) within 48 hours.
  • Provision of access by free writing to the authority before November 15, 2024.

Particularities of the SACI, Paragraph C

A section will be added specifying the minimum data that the SACI must contain for companies registered in the Company Certification Scheme (RECE). Among the requirements:

  • Detailed inventory information, in accordance with rule 4.3.1.
  • Clear and effective access for the authority, in accordance with rule 7.1.1, section XIV.

Other Relevant Changes in the RECE.

New requirements have been implemented to obtain or maintain registration in the Enterprise Certification Scheme (RECE):

  • Comply with tax and labor obligations (IMSS, ISR, REPSE).
  • Avoid being included in Article 69-B Bis of the Federal Tax Code (improper transfer of tax losses).
  • Ensure that legal representatives do not have a history of serious tax irregularities.

The Role of the Strategic Bonded Warehouses (RFE).

In the face of these changes, the Strategic Bonded Warehouses (RFE) are positioned as key allies for IMMEX companies, offering:

State-of-the-art technology: 24/7 surveillance systems, real-time monitoring and specialized spaces for all types of merchandise.

Highly Trained Personnel: Experienced in handling sensitive goods and complying with international regulations.

INCOTERMS Management: Assistance in all international negotiation terms to guarantee safe and efficient operations.

At Spirit For All, we understand the complexity of these regulations and have a team specialized in foreign trade and integrated logistics. Our RFE is designed to support IMMEX companies in managing their inventories and complying with the new regulatory requirements, minimizing risks and optimizing their operations.

Conclusion

The changes in Annex 24 of the 2024 RGCE require an evolution in the way IMMEX companies manage their operations. However, with the support of experts and strategic allies such as Spirit For All, these modifications can become an opportunity to strengthen processes, increase competitiveness and guarantee sustainability in the global market.

“Learn about the new provisions of Annex 24 in Foreign Trade 2024 – get ready for the key changes that impact your operation!”