On December 24th, 2015, the Sixth Resolution of Amendments to the Foreign Trade Rules for 2015 ("FTGR") was published in the Federal Official Gazette.
Such amendments entered into force, with a few exceptions, the working day after they were published, which was December 28th.
A benefit is included in section "C" of rule 5.2.14 of the FTGR, setting forth that companies authorized with the VAT1 and the IEPS2 Certification (the "VAT/IEPS Certification"), only under "AAA" category, will be able to transfer goods that had been temporarily imported under an IMMEX Program to companies in Mexico without an IMMEX Program3, for its definitive importation. Over the last few years, such benefit has been limited to companies registered as certified companies (section "L" ), through the use of pedimentos code "V5". Such benefit will become effective on March 1st, 2016, including the procedure to return the goods from Mexican companies without an IMMEX Program to those which have transferred them as described above. It is important to note that such benefit will also apply to the extraction of goods from strategic bonded warehouses. A benefit for companies authorized with the VAT/IEPS Certification, in all of its categories ("A", "AA" and "AAA") is included to the FTGR, which consists in the alternative to consolidate the freight of goods for importation or exportation, from the same importer or exporter or from different ones, as the case may be, contained in the same vehicle, provided that: The company is registered as certified company; The customs brokers and the carrier are authorized as certified commercial partners; These operations are carried out within the customs house schedule established for such purposes. The entry into force of the importers' obligation of providing to the customs broker the documentation set forth in article 81 of...