El DECRETO por el que se exenta el pago de arancel de importación y se otorgan facilidades administrativas a diversas mercancías de la canasta básica y de consumo básico de las familias, tiene la finalidad de continuar con la implementación de medidas que contrarresten los efectos de la tendencia inflacionaria, en dicho decreto se listan 56 fracciones arancelarias mismas que se encuentran exentas del pago del Impuesto General de Importación cuando se importen de manera definitiva.

El artículo tercero del Decreto nos menciona los requisitos para pertenecer a el Padrón de Importadores de Productos de la Canasta Básica, de la misma forma, en penúltimo párrafo de este artículo señala que serán suspendidos o dados de baja definitivamente de dicho Padrón cuando dejen de cumplir con los requisitos, compromisos y obligaciones señalados, así como en los casos y conforme al procedimiento que prevean las reglas de carácter general que al efecto emita el Servicio de Administración Tributaria.

En este sentido, la regla 1.3.9 de las Reglas Generales de Comercio Exterior nos enlista las causales por las cuales la autoridad podrá proceder con la suspensión en el padrón:

Cuando la AGSC tenga conocimiento de que el contribuyente incurrió en alguna de las causales señaladas en esta regla, notificará la suspensión, indicando la causa que la motiva, a través del buzón tributario.

La regla 1.3.10 señala que se podrá solicitar que se cancele dicha suspensión, mediante un escrito libre el cual deberá presentarse ante la oficialía de partes de la AGSC, al cual deberá adjuntar la documentación con la que acredite que se subsana la causal o causales por las que fue suspendido en el Padrón de Importadores de Productos de la Canasta Básica.

Por otra parte, en la regla 1.3.11. señala los supuestos en los que procede la baja definitiva en el Padrón de Importadores de Productos de la Canasta Básica.

La resolución de la baja definitiva en el Padrón de Importadores de Productos de la Canasta Básica se notificará por la AGSC mediante buzón tributario.

Por lo anterior, es recomendable monitorear continuamente las causales antes mencionadas, con el objetivo de prevenir la suspensión o en su caso la baja definitiva del padrón de importadores de productos de la canasta básica

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División de Debido Cumplimiento

TLC Asociados S.C.

tlc@tlcasociados.com.mx

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The DECREE exempting the payment of import duties and granting administrative facilities to several goods of the basic market basket and basic consumption of families, has the purpose of continuing with the implementation of measures to counteract the effects of the inflationary trend, in such decree 56 tariff items are listed, which are exempt from the payment of the General Import Tax when they are imported in a definitive way.

The third article of the Decree mentions the requirements to join the List of Importers of Basic Market Basket Products. Similarly, the penultimate paragraph of this article states that they will be suspended or permanently removed from the List when they fail to comply with the requirements, commitments and obligations indicated, as well as in the cases and in accordance with the procedure provided for in the general rules issued by the Tax Administration Service for this purpose.

In this regard, rule 1.3.9 of the General Foreign Trade Rules lists the reasons for which the authority may proceed with the suspension in the register:

Cases
Rule 1.3.9 General Foreign Trade Rules 2023 Description Additional Articles
I. Suspension of registration in the Importers’ Register;
II. Irregularities or inconsistencies in the RFC (Federal Taxpayers Registry);
III. Upon merger or spin-off, the RFC is canceled;
IV. Change the name or company name and failure to update the status in the Importers’ Registry;
V. Being in any of the grounds set forth in Article 17-H Bis of the the Federal Tax Code, or 17-H Bis of the Federal Tax Code- temporarily restrict the use of the digital seal certificate

VI. There is a final resolution that determines that any of the infractions set forth in Articles 176, 177 and 179 of the Law, as applicable, have been committed. Article 176. Infringements related to import or export.
Article 177. Presumption of infringements.
Article 179. Enforcement of penalties for failure to prove the legal stay of merchandise in the country.

When the General Administration of Taxpayer Services becomes aware that the taxpayer has incurred in any of the causes indicated in this rule, it will notify the suspension, indicating the cause that motivates it, through the tax mailbox.

Rule 1.3.10 states that it is possible to request the cancellation of such suspension, by means of a written request, which must be submitted to the official office of the General Administration of Taxpayer Services, to which must be attached the documentation proving that the cause or causes for which the suspension in the List of Importers of Basic Market Basket Products has been rectified.

On the other hand, rule 1.3.11. states the cases in which the definitive cancellation of the importers’ registry of basic market basket products is appropriate.

Cases
Rule 1.3.11 General Foreign Trade Rules 2023 Description Additional Articles
I. Failure to comply with the collaborative obligations and commitments referred to in rule 1.3.8.; Rule 1.3.8. Registration in the registry of importers of basic market basket products.
II. At the request of the taxpayer by means of a free writing filed at the official office of the General Administration of Taxpayer Services, or
III. When the ‘Decree exempting the payment of import duties and granting administrative facilities to several goods of the basic market basket and basic consumption of families’, published in the Official Gazette of the Federation on January 6, 2023, is no longer in effect.

The resolution of the definitive cancellation of the importers’ registry of basic market basket products will be notified by the official office of the General Administration through the tax mailbox.

Therefore, it is advisable to continuously monitor the aforementioned causes, in order to prevent the suspension or, as the case may be, the definitive removal from the registry of importers of basic market basket products.

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For further information or comments regarding this article, please contact:

Due Compliance Division
TLC Asociados S.C.
tlc@tlcasociados.com.mx

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