Entry in action of the new TIGIE 2022.
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On June 7, 2022, the Ministry of Economy published in the Official Gazette of the Federation (DOF) the decree issuing the LIGIE, which will implement the seventh Amendment to the Harmonized System of the World Customs Organization and will provide for the creation, modification and elimination of tariff fractions, according to the commercial flow, technological advances, as well as in the resolution of environmental problems
Based on the first version of the Fourth Resolution of Modifications to the General Rules of Foreign Trade in force published on November 28, 2022 on the SAT portal and the First Transitory of the Decree by which the LIGIE is issued, it is disclosed the entry into force of the new Tariff that will be applied as of December 12, 2022. The Seventh Amendment has 351 Groups of changes to the Tariff Rate, aimed at updating products derived from technological advances such as the allocation of tariff classifications for the resolution of environmental and social problems, such as new tobacco and nicotine products, Dual-use merchandise, potential chemicals that affect global warming, among others.
This amendment at the international level entered into force on January 1, 2022, and the countries that have adopted this international agreement will be working to make the necessary adjustments to their domestic legislation in order to implement it. Once it enters into force, the LIGIE published in the DOF on July 1, 2020 will be repealed. The LIGIE is made up of the following: the First Article defines the Rate and the Second Article establishes the 6 General Rules and 10 Complementary Rules for its interpretation The General Import and Export Tax Law (LIGIE) is the legal document by which the commercial policy of our country allows us to identify the taxes on the export and import of merchandise. This document contains the tariff classifications of the different products in terms of import and export.
"Each actor that is part of foreign trade has to consult the LIGIE in one way or another, so knowing its update is of the utmost importance. The Seventh Amendment provides that some of the regulations can be created, modified or even eliminated that the document contains, this is based on the demand for the products or raw materials that are required in the commercial flow of the countries, also taking into account technological advances and especially taking into account the reduction of environmental problems on the planet. “Rosa Charisma.
