On December 21, 2021, the Mexican government published in the Federal Register (“DOF”) a new Decree that creates the National Customs Agency of Mexico (“Decree”).

The Decree repeals a prior Order published in the DOF on July 14, 2021, which created the National Customs Agency of Mexico ("Customs Agency") which would become effective after the enactment of the necessary legal reforms to transfer the powers vested on the Tax Service Administration (“SAT”) in customs and related tax matters to the new Customs Agency.

Instead of reforming different existing laws that would have required approval by Congress, the government decided to issue the Decree which just repeals the prior Order and creates again the Customs Agency by reforming the internal regulations of the Ministry of Finance and Public Credit (“SHCP”) and the SAT.

The Decree (i) eliminates the General Customs Administration as a central administrative unit of the SAT; (ii) creates the Customs Agency –once again– as an independent agency of the SHCP and as customs and tax authority in charge of all customs functions and powers that were vested on the SAT and are now established in the Internal Regulation of the Customs Agency which is also enacted as part of the Decree.

It is important to note that the SAT will preserve certain customs and foreign trade functions (after clearance) and will be assisted by the Customs Agency.

The Internal Regulation of the Customs Agency enlists the different customs offices (aduanas) which in practice are the authorities that enforce the customs regulations at the point of entry and exit of goods and are divided in three categories (i) border customs offices; (ii) martime customs offices; and (iii) interior customs offices.

One of the most interesting changes incorporated in the Internal Regulation of the Customs Agency, is the “coordination” with other authorities in order to supervise and exercise the powers and functions of the different customs offices of the country (aduanas).

The regulation provides that (i) the border customs offices will be “coordinated” by the Ministry of Defense (ii) the maritime customs offices coordinated by the Ministry of the Navy; and (iii) the interior customs offices by the Customs Agency.

In practice, this coordination will be a legal challenge at the time of implementation since the other authorities do not have customs powers but only “coordination” functions.

The Decree will enter into force on of January 1, 2022, and all the matters currently in process before the General Customs Administration will be handled by the Customs Agency until their conclusion.

This communication is for informative purposes only and it does not constitute legal advice. For further information, contact us.