Creation of The National Customs Agency of Mexico

On December 21^st. 2021, a Decree was published in the Federal Official Gazette (“Gazette”) that supplements and amends various articles of the Internal Regulations of the Tax Administration Service (SAT) and of the Ministry of Finance and Public Credit. It issued the Internal Regulations of the National Customs Agency of Mexico, creating The National Customs Agency of Mexico (ANAM) on substitution of the General Administration of Customs, as a Decentralized Administrative Body of the Ministry of Finance and Public Credit. This represented the same Decree that was entered into force on January 1, 2022.

In this context, the purpose of ANAM is to assist the Tax Administration Service (SAT) in exercising its attributions in customs matters, being exclusively responsible for the management, organization and operation of customs and inspection services. The main objective of such Decree is strengthening the customs system for guaranting more efficient services in the exportation and importation, ensuring the compliance of the contribution payments and government fees, reinforcing the national security at points of access to the country, and harmonize customs and inspection processes.

Important aspects are mentioned within the Intern Regulations of ANAM in respect to its organization, the faculties of the agency’s Head, the public servants who may assist with in its functions, the headquarters and territorial circumspection of the Border, Maritime and Interior Customs, highlighting that now, the Border Customs will be coordinated by the Secretary of National Defense, the Maritimes by the Secretary of the Navy, and the Interiors directly by ANAM. These changes are mainly due to security aspects, with the aim of reducing corruption in customs and increasing security at ports and borders.

It is important to mention that all the matters that are already in process in the General Administration of Customs, alongside those attended by the Administrative Units of the SAT that are modifying their attributions by virtue of the Internal Regulations of the National Customs Agency, will be processed until their conclusion by the ANAM.

Finally, this Decree formalized the creation of the 50 customs of the country: the Felipe Angeles International Airport, in the State of Mexico.

Regarding the detection of Counterfeit or Infringing products at Customs, these activities will continue. It includes notifying the Trademark holders, the registration of Trademarks in the Customs database for the detection of suspicious shipments, alongside trainings for Customs officials.

Although some delays are expected in some of the above mentioned activities, we will keep you duly posted on any development.

Jáuregui y del Valle, SC,.

*This article is authored by Israel Ledesma Meléndez y María del Mar Manriquez Martínez and it may reflect their personal opinions independently from the law firm they work for. Shall you intend to apply any of the debated interpretations within the article, we highly recommend to formally consult Jáuregui y Del Valle, S.C. or any other qualified tax and labor advisor.