The Tax Administration Service (SAT) and the Ministry of the Economy will create a Tariff Classification Council.
The regulation on the establishment of this Tariff Classification Council was included in the Decree issuing the General Import and Export Tax Law, and various provisions of the Customs Law are amended and added, published on July 1 in the Official Gazette of the Federation (DOF)
Its objective will be to resolve the queries presented by importers, exporters, customs brokers, customs agencies, confederations, chambers or industrial associations, regarding the correct tariff classification or the commercial identification number referred to in article 47 of this Law.
The customs authorities may request, when they so require, the opinion of the Tariff Classification Council, which shall be composed of the customs authority and the experts who propose the confederations, chambers and industrial associations and academic institutions.
The SAT will establish, through rules, the conformation and operating rules of said Tariff Classification Council.
The technical opinions issued by the Council and with respect to which the SAT relies to issue its resolutions, must be published as criteria for tariff classification and, where appropriate, the commercial identification number within 30 days after that in which the authority has issued the resolution.
Tariff Classification Council
Among other provisions, Article 47 establishes that importers, exporters, customs agents, customs agencies, confederations, chambers or associations, prior to the foreign trade operation they intend to carry out, may ask the customs authorities about the tariff classification and the commercial identification number of the goods that are the object of the foreign trade operation, when they consider that they can be classified in more than one tariff fraction or in a different commercial identification number.
The customs authorities may jointly resolve the queries made when the tariff description and, where appropriate, the commercial identification number, of the goods are the same. In these cases, a single resolution will be issued, which will be notified to the interested parties.
Resolutions on tariff classification and determination of the commercial identification number issued by the customs authorities, individually or directed at groups, will take effect in relation to foreign trade operations carried out from the day following that in which it is notified. the resolution in question, except as provided in the third paragraph of article 47 of this Law.
Reply
Resolutions must be issued within a period not to exceed three months, counted from the day following that in which the file is duly integrated.
It is understood that the file is duly integrated when the authority has the information and documentation that allows the full identification of the merchandise, and all the procedures have been carried out, such as the issuance of the corresponding opinions from the competent authority, for the issuance of the resolution.
The SAT will announce the criteria for tariff classification and the commercial identification number and they will be published in the Official Gazette of the Federation.
When the customs authorities modify the criteria for tariff classification and the commercial identification number, these modifications will not understand the effects produced prior to the new resolution.
