Welcome!
Global Economics
Lorem ipsum dolor
Supply chain management
Having a general understanding of the customs process is a critical aspect of efficient supply-chain management. But what is customs? Customs is an authority or agency responsible for controlling the flow of goods into and out of a country. Depending on local legislation and regulations, the import or export of certain products may be restricted or forbidden, and the customs agency enforces these rules. Customs services are responsible for all imports into the country, collecting tariffs and preventing smuggling of illegal goods into and out of the country.
Lorem ipsum dolor
Supply chains and Customs
Corporate reshaping of the supply chain requires detailed attention to customs aspects of the business models. When overlooked, customs issues often result in increased costs or unanticipated barriers to the overall structure. Customs duties can be a primary supply chain cost. For any business involved in the international supply chain, corporate reshaping can have major implications with respect to duty management, customs operations, export controls and other regulatory requirements.
+ info
Supply chains
Which are the main steps of a Supply Chain?
+ info
Supply chains and Customs
Which is the main role of Customs? How is the modern Mexican Custom being transformed?
+ info
DISTRIBUTION AND WAREHOUSING, INVENTORY, WHOLESALE
consumer
MANUFACTURING
Raw materials SUPPLIERS
rETAIL
Supply Chain Management
Where can we locate Customs operations in this scheme?
Escribe un título aquí
This is an example of a Supply Chain that takes into account customs operations such as, Imports and Exports.
Potential Brexit Effect on Supply Chains
An vim commodo dolorem volutpat, cu expetendis voluptatum usu, et mutat consul adversarium his. His natum numquam legimus an, diam fabulas mei ut. Melius fabellas sadipscing vel id. Partem diceret mandamus mea ne, has te tempor nostrud. Aeque nostro eum no.
Customs and free trade
One of the great ironies of intellectual history is that Adam Smith, the apostle of free trade, ended his days as a Comptroller of Customs. In practice trade taxes are likely to be a significant source of revenue for many countries, especially developing countries, for the foreseeable future; and that if trade taxes are to be levied, it is best that this be in a way that does least collateral damage to international trade flows.
+ info
Mexico within the OECD context
The main source of financing for the Mexican government is taxes, which, despite having increased with the 2014 tax reform, are still the lowest , measured as a percentage of GDP, among OECD member countries. (including federal collection and that carried out by local governments; that is, states and municipalities). When looking at total tax collection, not including social security contributions, Mexico is the country with the lowest collection, with 14.1% of GDP , in 2017. Among the countries analyzed, the one with the closest collection To that of Mexico is Chile, with 18.7% of GDP, while the one with the highest collection is Norway, with 27.6% of GDP.
The current situation of Mexican public finances is precarious, where there is limited fiscal space for the implementation of public policies. This situation could worsen in the future due to the demographic change experienced in the country, where the proportion of older adults is growing, which translates into higher public spending on pensions and, to serve the entire population that requires it , higher spending on health . https://ciep.mx/comparativo-de-recaudacion-principales-impuestos/
+ info
Customs administration and taxes
The role of customs administration is that of fiscal frontiers, where the tax and tariff systems are implemented, and has to adapt and live together with measures of trade liberalization. Although there has been significant liberalization of trade over recent decades, in many countries trade tax rates continue to be quite high, and the receipts they yield are a key component of the public finances.
Customs administration also has a key role to play in enforcing fiscal frontiers between domestic tax systems.
The role in relation to direct taxes is limited. Some developing countries levy withholding taxes on imports and/or exports, treating this as partial or complete discharge of income tax liability. In the case of Mexico, taxes on goods and services refer to VAT, IEPS, ISAN, taxes on imports and exports, and local taxes, such as car ownership.
+ info
Tariff revenue is limited because, among other reasons, Mexico has signed diverse free trade agreements
For example, there are no tariffs for products made in the United States or Canada that meet rules of origin requirements under the U.S.-Mexico-Canada Agreement (USMCA).
+ info
Customs administration and taxes
In relation to the Customs Procedure Fee, known by its acronym DTA, it is considered a compensation established in the Federal Fees Act that the importers or exporters make to the Federal Government, as taxpayers, for using the customs of the country to carry out the customs clearance of the goods through a customs declaration. The DTA is mainly regulated in article 49 of the Federal Fees Act (FFA), and the quotas are updated by means of Annex 19. Updated amounts established in the 'Federal Law of Rights” of the Miscellaneous Fiscal Resolution of each year.
+ info
Customs and indirect taxes
The essence of the VAT—now applied in over 120 countries, and adopted by many developing countries over the last decade or so—is that tax is charged at each stage of production; taxes paid on inputs are credited against tax due on output, or refunded to the extent that they exceed output tax. This means that VAT needs to be charged on all imports, whether for final consumption or use as inputs. As a consequence, much VAT revenue is actually collected on imports
Lorem ipsum dolor
Customs and free trade
One of the most important developments in trade policy in recent years has been the spread of regional trading agreements, whether in the form of free trade areas—members levying no charges on trade between themselves but perhaps differing in the tariff they apply to third countries, as with the North American Free Trade Agreement (NAFTA)—or customs unions—free-trade areas with the added feature of a common external tariff as with the European Union (EU). Moreover, a central implication of establishing free trade among a subset of countries is the need to ensure proper control of imports from third countries. This then becomes a crucial pressure point for customs administrations.
+ info
Customs and Border Protection
Do you know what is the US Customs and Border Protection?
Customs and Border Protection ensures that all imports and exports are legal and comply with US laws and regulations, and for collecting revenues associated with the enforcement of those laws.
Customs inspections aim to ensure the efficient flow of legitimate cross-border traffic while also preventing the entry of illegitimate goods into the United States. The goal is to achieve a sufficient level of security while not jeopardizing the efficient flow of legitimate commercial trade at the border.
20.00 h
???
20.00 h
The US Customs and Border Protection (CBP), an agency of the Department of Homeland Security, is responsible for regulating and facilitating international trade
20.04 h
Oh! It is like the National Customs Agency in Mexico
20.20 h
+ info
Customs and Border Protection
Customs inspectors enforce a number of laws intended to ensure all imports and exports comply with US laws and regulations. CBP is also responsible for apprehending individuals attempting to enter the United States illegally, stemming the flow of illegal drugs and other contraband, protecting the United States agricultural and economic interests from harmful pests and diseases, and protecting American businesses from theft of their intellectual property. It is the equivalent of the Canada Border Services Agency.
- An vim commodo dolorem volutpat, cu expetendis voluptatum usu.
- Et mutat consul adversarium his.
- His natum numquam legimus an, diam fabulas mei ut. Melius fabellas sadipscing vel id.
- Partem diceret mandamus mea ne, has te tempor nostrud.
- An vim commodo dolorem volutpat, cu expetendis voluptatum usu.
- Et mutat consul adversarium his.
- His natum numquam legimus an, diam fabulas mei ut. Melius fabellas sadipscing vel id.
- Partem diceret mandamus mea ne, has te tempor nostrud.
Escribe un título aquí
Escribe un título aquí
The Government of Mexico published in its Official Gazette a decree announcing the creation of a new National Customs Agency (ANAM).
This step will elevate customs authorities’ rank and faculties, with ANAM acting as a decentralized administrative agency of the Ministry of Finance.
As stated in the Executive Order, the current Tax Administration Service´s (SAT for its acronym in Spanish) powers related to customs services and inspection, application and compliance of laws, and regulations governing the importation and exportation of goods, will cease and become part of the newly created ANAM.
- An vim commodo dolorem volutpat, cu expetendis voluptatum usu.
- Et mutat consul adversarium his.
- His natum numquam legimus an, diam fabulas mei ut. Melius fabellas sadipscing vel id.
- Partem diceret mandamus mea ne, has te tempor nostrud.
- An vim commodo dolorem volutpat, cu expetendis voluptatum usu.
- Et mutat consul adversarium his.
- His natum numquam legimus an, diam fabulas mei ut. Melius fabellas sadipscing vel id.
- Partem diceret mandamus mea ne, has te tempor nostrud.
Escribe un título aquí
Escribe un título aquí
The Government of Mexico published in its Official Gazette a decree announcing the creation of a new National Customs Agency (ANAM).
Moreover, ANAM shall be in charge of coordinating the activities with the armed forces and national security institutions to preserve the homeland security in the country´s ports, similar to the Customs and Border Protection of the United States.
- An vim commodo dolorem volutpat, cu expetendis voluptatum usu.
- Et mutat consul adversarium his.
- His natum numquam legimus an, diam fabulas mei ut. Melius fabellas sadipscing vel id.
- Partem diceret mandamus mea ne, has te tempor nostrud.
- An vim commodo dolorem volutpat, cu expetendis voluptatum usu.
- Et mutat consul adversarium his.
- His natum numquam legimus an, diam fabulas mei ut. Melius fabellas sadipscing vel id.
- Partem diceret mandamus mea ne, has te tempor nostrud.
Escribe un título aquí
Escribe un título aquí
National Customs Agency (ANAM).
The New National Customs Agency of Mexico (ANAM) Enters functions and removes functions from the SAT. The ANAM entered into force on January 1st, 2022. ANAM will be in charge of the management, organization, and operation of the customs and inspection services to ensure compliance with the legal norms that regulate the entry and exit of merchandise. - Collection of the general import and export tax and the customs processing fees. - The organization and functioning of customs and inspection services. - Implement and ensure compliance with the rules governing the entry and exit of goods of the country. As part of their duties , they will have to meet the general and sectoral standards.
- An vim commodo dolorem volutpat, cu expetendis voluptatum usu.
- Et mutat consul adversarium his.
- His natum numquam legimus an, diam fabulas mei ut. Melius fabellas sadipscing vel id.
- Partem diceret mandamus mea ne, has te tempor nostrud.
- An vim commodo dolorem volutpat, cu expetendis voluptatum usu.
- Et mutat consul adversarium his.
- His natum numquam legimus an, diam fabulas mei ut. Melius fabellas sadipscing vel id.
- Partem diceret mandamus mea ne, has te tempor nostrud.
Escribe un título aquí
Escribe un título aquí
National Customs Agency (ANAM).
It should be remembered that the functions to be carried out by ANAM in the future were carried out by the General Administration of Customs, dependent on the SAT, so there will be a functions migration process as soon as this dependency comes into force. Among this Decree’s considerations to justify ANAM’s entry into force, the following stand out: • That it is convenient to carry out actions that strengthen national security, preferably considering the hiring of armed forces personnel, to join as personnel for the new decentralized body. • That it is a priority to strengthen the Mexican customs system towards a national security vision of service and reinforcement and harmonize the processes to eliminate trade barriers and promote free trade.
- An vim commodo dolorem volutpat, cu expetendis voluptatum usu.
- Et mutat consul adversarium his.
- His natum numquam legimus an, diam fabulas mei ut. Melius fabellas sadipscing vel id.
- Partem diceret mandamus mea ne, has te tempor nostrud.
- An vim commodo dolorem volutpat, cu expetendis voluptatum usu.
- Et mutat consul adversarium his.
- His natum numquam legimus an, diam fabulas mei ut. Melius fabellas sadipscing vel id.
- Partem diceret mandamus mea ne, has te tempor nostrud.
Escribe un título aquí
Escribe un título aquí
National Customs Agency (ANAM).
50 Customs in Mexico 21 Border Customs, coordinated by SEDENA, including the International Airport Felipe Ángeles - 17 Maritime Customs, coordinated by SEMAR, including the International Airport of Mexico City, and - 12 Inland Customs -internal-, coordinated by the National Customs Agency.
- An vim commodo dolorem volutpat, cu expetendis voluptatum usu.
- Et mutat consul adversarium his.
- His natum numquam legimus an, diam fabulas mei ut. Melius fabellas sadipscing vel id.
- Partem diceret mandamus mea ne, has te tempor nostrud.
- An vim commodo dolorem volutpat, cu expetendis voluptatum usu.
- Et mutat consul adversarium his.
- His natum numquam legimus an, diam fabulas mei ut. Melius fabellas sadipscing vel id.
- Partem diceret mandamus mea ne, has te tempor nostrud.
Escribe un título aquí
Escribe un título aquí
National Customs Agency (ANAM).
Con la publicación de la Secretaría de Hacienda y Crédito Público (SHCP), en Diario Oficial de la Federación del pasado 21 de diciembre de 2021, del “DECRETO por el que se reforman y adicionan diversas disposiciones del Reglamento Interior de la Secretaría de Hacienda y Crédito Público y del Reglamento Interior del Servicio de Administración Tributaria, y por el que se expide el Reglamento Interior de la Agencia Nacional de Aduanas de México”, que entró en vigor el pasado 01 de enero de 2022 y abrogó el dado a conocer el 14 de julio de 2021 en el que se decretó la creación de la Agencia. A continuación, las facultades que conserva la ANAM, de la desaparecida Administración General de Aduanas, y aquellas que quedaron en manos del Servicio de Administración Tributaria: • La ANAM se crea como un órgano desconcentrado que depende de la SHCP, misma posición que guarda el SAT, que cuenta con autonomía técnica, operativa y administrativa. • Preserva, en su gran mayoría, las facultades con que contaba la Administración General de Aduanas. • Y suma, para sus nuevas funciones, facultades de carácter administrativo, tecnológico, recaudatorio y legal. • Integra la participación de otras secretarías para la operación de las Aduanas.
- An vim commodo dolorem volutpat, cu expetendis voluptatum usu.
- Et mutat consul adversarium his.
- His natum numquam legimus an, diam fabulas mei ut. Melius fabellas sadipscing vel id.
- Partem diceret mandamus mea ne, has te tempor nostrud.
- An vim commodo dolorem volutpat, cu expetendis voluptatum usu.
- Et mutat consul adversarium his.
- His natum numquam legimus an, diam fabulas mei ut. Melius fabellas sadipscing vel id.
- Partem diceret mandamus mea ne, has te tempor nostrud.
Escribe un título aquí
Escribe un título aquí
National Customs Agency (ANAM).
Among its primary functions, ANAM will have the following: I. Collect foreign trade contributions and benefits. II. Direct customs and inspection services, verification of the legal stay and goods in transport, origin verification; seize or secure the goods and safeguard them. III. Manage the registers. IV. Represent the Federation’s interest in tax and customs disputes. V. Determine and settle foreign trade contributions and benefits and their accessories. VI. Coordinate with the armed forces and national security institutions to preserve security at access points to the country. VII. Request and provide access to the information necessary to avoid tax evasion or avoidance in customs matters and other illicit acts or infractions. VIII. Monitor and ensure compliance with tax and customs provisions. IX. Participate in international treaties negotiation. X. Provide, under the reciprocity principle, the assistance requested by supervisory and regulatory bodies from other countries. XI. Propose for higher approval the customs administration policy and execute the actions for its application.
XII. Design, manage, and operate statistical data for reports to the Federal Executive and Congress. XIII. Issue the necessary general provisions and administrative agreements for the effective exercise of its powers. XIV. Maintain coordination with the SAT. XV. Contribute timely, accurate, and verifiable data to the design of customs policy. XVI. Represent the SHCP before the authorities. XVII. Those necessary to carry out the Decree, its internal regulations, and other provisions.
- An vim commodo dolorem volutpat, cu expetendis voluptatum usu.
- Et mutat consul adversarium his.
- His natum numquam legimus an, diam fabulas mei ut. Melius fabellas sadipscing vel id.
- Partem diceret mandamus mea ne, has te tempor nostrud.
- An vim commodo dolorem volutpat, cu expetendis voluptatum usu.
- Et mutat consul adversarium his.
- His natum numquam legimus an, diam fabulas mei ut. Melius fabellas sadipscing vel id.
- Partem diceret mandamus mea ne, has te tempor nostrud.
Escribe un título aquí
Escribe un título aquí
Coordination with SAT in terms of fiscal inspection and tax check. The Chair of the ANAM is appointed by the Mexican Executive. Requirements for being the Chair: Mexican, degree related to International Trade issues, 10 years of experience, no criminal background). The Chairs' functions would be: to create the internal regulations, render accounts to SHCP, participate in international negotiations. ANAM will enter in to force throughout 2022.
Mexican Customs Transformation
ANAM would have direct collaboration with the army and navy. It would have the powers and legal atributions to take action in inspection, supervision, importers register, coordination with national security issues, customs policy, international trade regulation such as the General Rules of Foreign Trade.
It is going to improve: service, speed, security and international agreements compliance. ANAM would have agencies and facilities inside Mexico and abroad. It would have a larger budget.
Loremipsum
Loremipsum
Nombre Equipo 02
Nombre Equipo 03
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Loremipsum
Loremipsum
Escribe un título aquí
Escribe un título aquí
Regulatory Framework for International Trade in Mexico
The Mexican Constitution (articles 131, 133 among others); Article 131 says:"Only the Federal Government can tax imports and exports, and merchandises that pass in transit through the national territory, as well as to regulate at all times, and even to prohibit, for security reasons, the circulation of merchandises across the country, regardless of their origin." The Federal Fiscal Code is important in terms of internal taxes.
1. International Trade Law (applied by the Ministry of Economy). International Trade Law Regulations. The General Agreement on Tariffs and Trade. International Treaties to which Mexico is a party. Free Trade Agreements to which Mexico is a party.
The current role of the Tax Administration Service (SAT) is to: Apply the Customs Law, the Law on General Import and Export Tariffs, and the Customs Law Regulations, and the General Foreign Trade Rules. The SAT is responsible for enforcing general export regulations and reviewing whether exporters comply with the applicable documentation requirements. The same applies to import regulations.
Escribe un título aquí
Escribe un título aquí
Regulatory Framework for International Trade in Mexico
Mexico is currently embracing modern free trade agreements, such as the Comprehensive and Progressive Transpacific Partnership (CPTPP) or USMCA, that have and will bring certain legal changes in intellectual property, de minimis, e-commerce, etc.
Needless to say, trade and customs programs or regulations are subject to frequent changes that seek to adapt to new trends, risks, or policy objectives. Mexico is a party to the World Customs Organization and to the International Convention on the Harmonized Commodity Description and Coding System (HS Convention).
As a result of the sixth amendment to the HS, Mexican congress discussed a new law that replaced its General Import and Export Tariff Act (LIGIE, acronym in Spanish), i.e. Mexico’s Harmonized Tariff Schedule. The Ministry of Economy conducted an exhaustive review and proposed to compact or unfold tariff items for statistical purposes into 10 digits that will be called Commercial Identification Number, instead of an 8 digit tariff item (known as fracción arancelaria). The new General Import and Export Tariff Act was published on July 1, 2020.
The Mexican Constitution (articles 131, 133 among others); Article 131 says:"Only the Federal Government can tax imports and exports, and merchandises that pass in transit through the national territory, as well as to regulate at all times, and even to prohibit, for security reasons, the circulation of merchandises across the country, regardless of their origin."
1. International Trade Law (applied by the Ministry of Economy). International Trade Law Regulations. The General Agreement on Tariffs and Trade. International Treaties to which Mexico is a party. Free Trade Agreements to which Mexico is a party.
The
Homework
Bring to the next session, the following information: How much Mexico is getting annually from Tariffs collection (it could be calculated in terms of annual GDP, or any other number). And answer this question: What is Mexico's main source of revenue?
+ info
Thank you!
We'll continue next class
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Customs administration
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Transcript
Welcome!
Global Economics
Lorem ipsum dolor
Supply chain management
Having a general understanding of the customs process is a critical aspect of efficient supply-chain management. But what is customs? Customs is an authority or agency responsible for controlling the flow of goods into and out of a country. Depending on local legislation and regulations, the import or export of certain products may be restricted or forbidden, and the customs agency enforces these rules. Customs services are responsible for all imports into the country, collecting tariffs and preventing smuggling of illegal goods into and out of the country.
Lorem ipsum dolor
Supply chains and Customs
Corporate reshaping of the supply chain requires detailed attention to customs aspects of the business models. When overlooked, customs issues often result in increased costs or unanticipated barriers to the overall structure. Customs duties can be a primary supply chain cost. For any business involved in the international supply chain, corporate reshaping can have major implications with respect to duty management, customs operations, export controls and other regulatory requirements.
+ info
Supply chains
Which are the main steps of a Supply Chain?
+ info
Supply chains and Customs
Which is the main role of Customs? How is the modern Mexican Custom being transformed?
+ info
DISTRIBUTION AND WAREHOUSING, INVENTORY, WHOLESALE
consumer
MANUFACTURING
Raw materials SUPPLIERS
rETAIL
Supply Chain Management
Where can we locate Customs operations in this scheme?
Escribe un título aquí
This is an example of a Supply Chain that takes into account customs operations such as, Imports and Exports.
Potential Brexit Effect on Supply Chains
An vim commodo dolorem volutpat, cu expetendis voluptatum usu, et mutat consul adversarium his. His natum numquam legimus an, diam fabulas mei ut. Melius fabellas sadipscing vel id. Partem diceret mandamus mea ne, has te tempor nostrud. Aeque nostro eum no.
Customs and free trade
One of the great ironies of intellectual history is that Adam Smith, the apostle of free trade, ended his days as a Comptroller of Customs. In practice trade taxes are likely to be a significant source of revenue for many countries, especially developing countries, for the foreseeable future; and that if trade taxes are to be levied, it is best that this be in a way that does least collateral damage to international trade flows.
+ info
Mexico within the OECD context
The main source of financing for the Mexican government is taxes, which, despite having increased with the 2014 tax reform, are still the lowest , measured as a percentage of GDP, among OECD member countries. (including federal collection and that carried out by local governments; that is, states and municipalities). When looking at total tax collection, not including social security contributions, Mexico is the country with the lowest collection, with 14.1% of GDP , in 2017. Among the countries analyzed, the one with the closest collection To that of Mexico is Chile, with 18.7% of GDP, while the one with the highest collection is Norway, with 27.6% of GDP.
The current situation of Mexican public finances is precarious, where there is limited fiscal space for the implementation of public policies. This situation could worsen in the future due to the demographic change experienced in the country, where the proportion of older adults is growing, which translates into higher public spending on pensions and, to serve the entire population that requires it , higher spending on health . https://ciep.mx/comparativo-de-recaudacion-principales-impuestos/
+ info
Customs administration and taxes
The role of customs administration is that of fiscal frontiers, where the tax and tariff systems are implemented, and has to adapt and live together with measures of trade liberalization. Although there has been significant liberalization of trade over recent decades, in many countries trade tax rates continue to be quite high, and the receipts they yield are a key component of the public finances.
Customs administration also has a key role to play in enforcing fiscal frontiers between domestic tax systems. The role in relation to direct taxes is limited. Some developing countries levy withholding taxes on imports and/or exports, treating this as partial or complete discharge of income tax liability. In the case of Mexico, taxes on goods and services refer to VAT, IEPS, ISAN, taxes on imports and exports, and local taxes, such as car ownership.
+ info
Tariff revenue is limited because, among other reasons, Mexico has signed diverse free trade agreements
For example, there are no tariffs for products made in the United States or Canada that meet rules of origin requirements under the U.S.-Mexico-Canada Agreement (USMCA).
+ info
Customs administration and taxes
In relation to the Customs Procedure Fee, known by its acronym DTA, it is considered a compensation established in the Federal Fees Act that the importers or exporters make to the Federal Government, as taxpayers, for using the customs of the country to carry out the customs clearance of the goods through a customs declaration. The DTA is mainly regulated in article 49 of the Federal Fees Act (FFA), and the quotas are updated by means of Annex 19. Updated amounts established in the 'Federal Law of Rights” of the Miscellaneous Fiscal Resolution of each year.
+ info
Customs and indirect taxes
The essence of the VAT—now applied in over 120 countries, and adopted by many developing countries over the last decade or so—is that tax is charged at each stage of production; taxes paid on inputs are credited against tax due on output, or refunded to the extent that they exceed output tax. This means that VAT needs to be charged on all imports, whether for final consumption or use as inputs. As a consequence, much VAT revenue is actually collected on imports
Lorem ipsum dolor
Customs and free trade
One of the most important developments in trade policy in recent years has been the spread of regional trading agreements, whether in the form of free trade areas—members levying no charges on trade between themselves but perhaps differing in the tariff they apply to third countries, as with the North American Free Trade Agreement (NAFTA)—or customs unions—free-trade areas with the added feature of a common external tariff as with the European Union (EU). Moreover, a central implication of establishing free trade among a subset of countries is the need to ensure proper control of imports from third countries. This then becomes a crucial pressure point for customs administrations.
+ info
Customs and Border Protection
Do you know what is the US Customs and Border Protection?
Customs and Border Protection ensures that all imports and exports are legal and comply with US laws and regulations, and for collecting revenues associated with the enforcement of those laws. Customs inspections aim to ensure the efficient flow of legitimate cross-border traffic while also preventing the entry of illegitimate goods into the United States. The goal is to achieve a sufficient level of security while not jeopardizing the efficient flow of legitimate commercial trade at the border.
20.00 h
???
20.00 h
The US Customs and Border Protection (CBP), an agency of the Department of Homeland Security, is responsible for regulating and facilitating international trade
20.04 h
Oh! It is like the National Customs Agency in Mexico
20.20 h
+ info
Customs and Border Protection
Customs inspectors enforce a number of laws intended to ensure all imports and exports comply with US laws and regulations. CBP is also responsible for apprehending individuals attempting to enter the United States illegally, stemming the flow of illegal drugs and other contraband, protecting the United States agricultural and economic interests from harmful pests and diseases, and protecting American businesses from theft of their intellectual property. It is the equivalent of the Canada Border Services Agency.
Escribe un título aquí
Escribe un título aquí
The Government of Mexico published in its Official Gazette a decree announcing the creation of a new National Customs Agency (ANAM).
This step will elevate customs authorities’ rank and faculties, with ANAM acting as a decentralized administrative agency of the Ministry of Finance. As stated in the Executive Order, the current Tax Administration Service´s (SAT for its acronym in Spanish) powers related to customs services and inspection, application and compliance of laws, and regulations governing the importation and exportation of goods, will cease and become part of the newly created ANAM.
Escribe un título aquí
Escribe un título aquí
The Government of Mexico published in its Official Gazette a decree announcing the creation of a new National Customs Agency (ANAM).
Moreover, ANAM shall be in charge of coordinating the activities with the armed forces and national security institutions to preserve the homeland security in the country´s ports, similar to the Customs and Border Protection of the United States.
Escribe un título aquí
Escribe un título aquí
National Customs Agency (ANAM).
The New National Customs Agency of Mexico (ANAM) Enters functions and removes functions from the SAT. The ANAM entered into force on January 1st, 2022. ANAM will be in charge of the management, organization, and operation of the customs and inspection services to ensure compliance with the legal norms that regulate the entry and exit of merchandise. - Collection of the general import and export tax and the customs processing fees. - The organization and functioning of customs and inspection services. - Implement and ensure compliance with the rules governing the entry and exit of goods of the country. As part of their duties , they will have to meet the general and sectoral standards.
Escribe un título aquí
Escribe un título aquí
National Customs Agency (ANAM).
It should be remembered that the functions to be carried out by ANAM in the future were carried out by the General Administration of Customs, dependent on the SAT, so there will be a functions migration process as soon as this dependency comes into force. Among this Decree’s considerations to justify ANAM’s entry into force, the following stand out: • That it is convenient to carry out actions that strengthen national security, preferably considering the hiring of armed forces personnel, to join as personnel for the new decentralized body. • That it is a priority to strengthen the Mexican customs system towards a national security vision of service and reinforcement and harmonize the processes to eliminate trade barriers and promote free trade.
Escribe un título aquí
Escribe un título aquí
National Customs Agency (ANAM).
50 Customs in Mexico 21 Border Customs, coordinated by SEDENA, including the International Airport Felipe Ángeles - 17 Maritime Customs, coordinated by SEMAR, including the International Airport of Mexico City, and - 12 Inland Customs -internal-, coordinated by the National Customs Agency.
Escribe un título aquí
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National Customs Agency (ANAM).
Con la publicación de la Secretaría de Hacienda y Crédito Público (SHCP), en Diario Oficial de la Federación del pasado 21 de diciembre de 2021, del “DECRETO por el que se reforman y adicionan diversas disposiciones del Reglamento Interior de la Secretaría de Hacienda y Crédito Público y del Reglamento Interior del Servicio de Administración Tributaria, y por el que se expide el Reglamento Interior de la Agencia Nacional de Aduanas de México”, que entró en vigor el pasado 01 de enero de 2022 y abrogó el dado a conocer el 14 de julio de 2021 en el que se decretó la creación de la Agencia. A continuación, las facultades que conserva la ANAM, de la desaparecida Administración General de Aduanas, y aquellas que quedaron en manos del Servicio de Administración Tributaria: • La ANAM se crea como un órgano desconcentrado que depende de la SHCP, misma posición que guarda el SAT, que cuenta con autonomía técnica, operativa y administrativa. • Preserva, en su gran mayoría, las facultades con que contaba la Administración General de Aduanas. • Y suma, para sus nuevas funciones, facultades de carácter administrativo, tecnológico, recaudatorio y legal. • Integra la participación de otras secretarías para la operación de las Aduanas.
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National Customs Agency (ANAM).
Among its primary functions, ANAM will have the following: I. Collect foreign trade contributions and benefits. II. Direct customs and inspection services, verification of the legal stay and goods in transport, origin verification; seize or secure the goods and safeguard them. III. Manage the registers. IV. Represent the Federation’s interest in tax and customs disputes. V. Determine and settle foreign trade contributions and benefits and their accessories. VI. Coordinate with the armed forces and national security institutions to preserve security at access points to the country. VII. Request and provide access to the information necessary to avoid tax evasion or avoidance in customs matters and other illicit acts or infractions. VIII. Monitor and ensure compliance with tax and customs provisions. IX. Participate in international treaties negotiation. X. Provide, under the reciprocity principle, the assistance requested by supervisory and regulatory bodies from other countries. XI. Propose for higher approval the customs administration policy and execute the actions for its application. XII. Design, manage, and operate statistical data for reports to the Federal Executive and Congress. XIII. Issue the necessary general provisions and administrative agreements for the effective exercise of its powers. XIV. Maintain coordination with the SAT. XV. Contribute timely, accurate, and verifiable data to the design of customs policy. XVI. Represent the SHCP before the authorities. XVII. Those necessary to carry out the Decree, its internal regulations, and other provisions.
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Coordination with SAT in terms of fiscal inspection and tax check. The Chair of the ANAM is appointed by the Mexican Executive. Requirements for being the Chair: Mexican, degree related to International Trade issues, 10 years of experience, no criminal background). The Chairs' functions would be: to create the internal regulations, render accounts to SHCP, participate in international negotiations. ANAM will enter in to force throughout 2022.
Mexican Customs Transformation
ANAM would have direct collaboration with the army and navy. It would have the powers and legal atributions to take action in inspection, supervision, importers register, coordination with national security issues, customs policy, international trade regulation such as the General Rules of Foreign Trade.
It is going to improve: service, speed, security and international agreements compliance. ANAM would have agencies and facilities inside Mexico and abroad. It would have a larger budget.
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Regulatory Framework for International Trade in Mexico
The Mexican Constitution (articles 131, 133 among others); Article 131 says:"Only the Federal Government can tax imports and exports, and merchandises that pass in transit through the national territory, as well as to regulate at all times, and even to prohibit, for security reasons, the circulation of merchandises across the country, regardless of their origin." The Federal Fiscal Code is important in terms of internal taxes.
1. International Trade Law (applied by the Ministry of Economy). International Trade Law Regulations. The General Agreement on Tariffs and Trade. International Treaties to which Mexico is a party. Free Trade Agreements to which Mexico is a party.
The current role of the Tax Administration Service (SAT) is to: Apply the Customs Law, the Law on General Import and Export Tariffs, and the Customs Law Regulations, and the General Foreign Trade Rules. The SAT is responsible for enforcing general export regulations and reviewing whether exporters comply with the applicable documentation requirements. The same applies to import regulations.
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Regulatory Framework for International Trade in Mexico
Mexico is currently embracing modern free trade agreements, such as the Comprehensive and Progressive Transpacific Partnership (CPTPP) or USMCA, that have and will bring certain legal changes in intellectual property, de minimis, e-commerce, etc. Needless to say, trade and customs programs or regulations are subject to frequent changes that seek to adapt to new trends, risks, or policy objectives. Mexico is a party to the World Customs Organization and to the International Convention on the Harmonized Commodity Description and Coding System (HS Convention). As a result of the sixth amendment to the HS, Mexican congress discussed a new law that replaced its General Import and Export Tariff Act (LIGIE, acronym in Spanish), i.e. Mexico’s Harmonized Tariff Schedule. The Ministry of Economy conducted an exhaustive review and proposed to compact or unfold tariff items for statistical purposes into 10 digits that will be called Commercial Identification Number, instead of an 8 digit tariff item (known as fracción arancelaria). The new General Import and Export Tariff Act was published on July 1, 2020.
The Mexican Constitution (articles 131, 133 among others); Article 131 says:"Only the Federal Government can tax imports and exports, and merchandises that pass in transit through the national territory, as well as to regulate at all times, and even to prohibit, for security reasons, the circulation of merchandises across the country, regardless of their origin."
1. International Trade Law (applied by the Ministry of Economy). International Trade Law Regulations. The General Agreement on Tariffs and Trade. International Treaties to which Mexico is a party. Free Trade Agreements to which Mexico is a party.
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Homework
Bring to the next session, the following information: How much Mexico is getting annually from Tariffs collection (it could be calculated in terms of annual GDP, or any other number). And answer this question: What is Mexico's main source of revenue?
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Thank you!
We'll continue next class
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