NY-11-0129 Word Proposal Template New

Several modifications related to Customs matters
Tax and Legal Services
February 11, 2015
• The Tax Administration Authority (SAT) issues
the Seventh Resolution of the MFTR, in relation to
benefits obtained when having the Value Added
Tax (VAT) and Excise Tax (ET) Certification on
the time extension for accesing the Sectorial
Importer’s Registry for textiles.
• Annex 4 for estimated prices is amended
In brief
The Mexican Ministry of Finance (SAT) issued the Seventh Resolution of the Mexican Foreign Trade Rules
(MFTR), which cover the benefit of obtaining the immediate subscription to the Sectorial Importer’s
Registry of Sectors 10 and 11 (footwear, Textiles and Clothing), when the Value Added Tax (VAT) and
Excise Tax (ET) Certification is granted to entities, under any modality (A, AA, AAA), by enclosing the
corresponding authorization in the request.
Additionally, the seventh resolution of the MFTR states that the obligation to have the Sectorial Importer’s
Registry for Textiles and Clothing will be in effect as from March 2015, together with the corresponding
obligations.
On the other hand, Annex 4 of the Estimated Prices List was amended.
In detail
On January 30, 2015, the Seventh Resolution of the MFTR was published. In such resolution , the
Authority grants the benefit of obtaining immediately the Sectorial Importer’s Registry for sectors 10
(footwear) and 11 (Textiles and Clothing), to those entities that have the VAT and ET Certification under
any modality (A, AA and AAA). Companies that want to obtain this benefit, must file the request enclosing
the corresponding Authorization of the VAT and ET Certification and it will not be necessary to fulfill the
remaining requirements set on Section B of the request.
Additionally, the Sectorial Importer’s Registry for Textiles and Clothing will be in effect as from March
2015, together with the corresponding obligations, and not on February 1st as it was previously
determined.
www.pwc.com/mx
On the other hand, Annex 4 of the Estimated Prices List published last December 29, 2014, was amended.
If you require further information, do not hesitate to contact our Foreign Trade
specialists, or visit our website: WMS Customs, International Trade & VAT, which
contains material of interest associated with various tax topics.
Contact information
For further information, please contact:
Mauricio Hurtado
Tax and Legal Services
Lead Partner for PwC Mexico
mauricio.hurtado@mx.pwc.com
(55) 5263 6045
Hector Herrera
Foreign Trade Partner
Marco Antonio Reyes
Foreign Trade Partner
hector.herrera@mx.pwc.com
(55) 5263 6110
marco.antonio.reyes@mx.pwc.com
01 (33) 3648 1041
Ivan Jaso
Foreign Trade Partner
Oscar Manuel Garza
Foreign Trade Partner
ivan.jaso@mx.pwc.com
(55) 5263 8535
oscar.manuel.garza@mx.pwc.com
01 (81) 8152 2055
www.pwc.com/mx/impuestos-servicioslegales
The contents of this document are for informative purposes only and are in no case intended as professional advice
or as an aid in decision-making. In any case, the tax and legal provisions should be consulted, as well as a qualified
professional.
© 2015 PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a
separate legal entity. Please see www.pwc.com/structure for further details.
PwC
Página 2