Introduction to the Reform Proposal by Claudia Sheinbaum
On Tuesday, Mexico City’s Mayor Claudia Sheinbaum introduced a reform proposal to the Federal Tax Code targeting customs agents and agencies. The initiative aims to increase accountability and penalties for these entities regarding international trade taxes and related contributions.
Key Changes in the Proposed Reform
- Increased Responsibility: Customs agents, agencies, and authorized representatives will be held responsible for paying international trade taxes and other contributions stemming from customs operations in which they directly participate or through their authorized employees.
- Solidary Responsibility for Partners: Customs agent partners of an agency will be jointly responsible for paying international trade taxes, other contributions, and compensatory quotas related to operations conducted by the customs agency.
- Limited Patent and Authorization Validity: The patent for customs agents and authorization for customs agencies will now have a 10-year validity, renewable for an additional 10 years if the application is submitted during the last year of validity and requirements are met. Previously, these were lifelong.
- Continuous Professionalism: Establishing patent and authorization validity terms aims to ensure continuous and professional customs agent functions, allowing the customs authority to supervise their actions within a legal framework guided by ethical principles.
- Certification Requirement: Customs agents must certify every two years to maintain an active patent, benefiting all those who rely on their services by ensuring reliable and competent customs agents.
- Disclosure of Financial Information: Customs agents must annually report their financial evolution and cannot be a partner, shareholder, legal representative, or have a labor relationship with the person for whom they process international trade operations. Failure to comply will result in ineligibility.
- Creation of the Customs Council: A deliberative body, the Customs Council, will be established to decide on customs agent patent and agency authorization grants, extensions, and related procedures. It will be led by the Secretariat of Finance and Public Credit and include representatives from SAT, ANAM, and the Anti-Corruption and Good Governance Secretariat.
- Grounds for Suspension and Cancellation: Penal investigation or indictment for fiscal crimes or other crimes with more than five years’ imprisonment will lead to suspension. Conviction in a definitive sentence for fiscal crimes or other crimes with corporal punishment will result in cancellation of authorization for a customs agent patent.
- Agency Partner Responsibility: Customs agent partners in an agency must be part of the administration council. Responsibility solidarity ensures tax compliance, but additional obligations may be necessary if an agency fails to pay or becomes insolvent.
Rationale Behind the Reform
The reform aims to strengthen transparency, austerity, and honesty in governance while combating corruption. The Customs Council’s establishment is part of these efforts to create a more accountable customs system.
