Article written by Ignacio Javier Yáñez Porcayo
Specialist in Foreign Trade, Taxes and Customs
Annex 24 of the General Rules of Foreign Trade (RGCE) establishes the guidelines for the automated inventory control system of temporarily imported goods. As of the first anticipated modification of Annex 24 for 2024, published on the SAT portal today, important changes are introduced for companies registered in the Registry in the Business Certification Scheme (RECE). This article examines these changes, the activities and documents that these companies must submit, and the legal relevance of this early version.
Changes Introduced for RECE Certified Companies
The anticipated modification of Annex 24 includes a new specific section for companies with the Registration in the Business Certification Scheme (RECE). The main new features are:
- Deadline for Electronic Submission of Information: Companies certified under the RECE will be required to electronically submit their inventory information within 48 hours of the import or return operation. This period is considerably restrictive, compared to the general obligations of Annex 24 (IMMEX companies that are not registered in the RECE).
- Real-Time Access for the Customs Authority: Companies must provide the customs authority (SAT) with direct access to their automated system using a username and password. This measure will allow the SAT to continuously monitor compliance with customs obligations and verify the integrity of the information. To formalize this access, companies must submit a free letter to the official office of the General Administration of Foreign Trade Audit (AGACE).
Activities and Writings for RECE Companies
In addition to meeting the deadlines and granting access to the SAT, companies certified under the RECE must perform the following actions:
- Submit a free brief: This document, filed with AGACE, must contain the access credentials (username and password) that allow the authority to access its inventory control system online. This action will be a formalization of the commitment to transparency that RECE companies assume under the new rules.
- Continuous inventory monitoring: Through direct access to the system, customs authorities will be able to monitor the movements of goods in real time, facilitating quick and effective audits.
Legal Perspective: Applicability of the Advance Version
It is important to note that, in accordance with rule 1.1.2 of the RGCE and article 33, section I, subsection g) of the Federal Tax Code (CFF), the advance versions published on the SAT Portal are informative and non-binding until their official publication in the Official Gazette of the Federation (DOF). This means that RECE companies are not yet legally obliged to comply with these provisions until the publication is official in the DOF.
In this context, the early release allows companies to prepare for changes and adjust their systems before obligations become formally enforceable.
The first anticipated amendment to Annex 24 for 2024 introduces significant changes to the obligations of companies registered in the RECE. These new rules will strengthen controls and transparency in the management of inventories of temporarily imported goods. However, from a legal perspective, these modifications will not be legally enforceable until their publication in the DOF, which gives companies time to adapt without incurring in non-compliance.
