Background on Rafael Marín Mollinedo and the ANAM
Rafael Marín Mollinedo serves as the head of the Agencia Nacional de Aduanas de México (ANAM), the country’s national customs agency. His recent clarification on the proposed reform to Mexico’s Customs Law is crucial for understanding how customs agents will be held accountable.
Understanding the Customs Law Reform
The proposed reform to Mexico’s Customs Law, initiated by President Claudia Sheinbaum, aims to ensure that customs agents “do their job properly.” The reform seeks to eliminate existing measures of joint responsibility for customs agents, as these have reportedly been abused “repeatedly,” according to Carlos Gabriel Lerma, subsecretary of Income at the Secretariat of Hacienda and Public Credit.
Joint Legal Responsibility for Importers and Customs Agents
The revised Customs Law intends to establish customs agents as joint legal responsible parties alongside importers. This means that the declared goods in importation manifests must match those actually introduced into the country. The objective is to prevent misdeclaration and ensure proper tax collection.
ANAM’s Stance on the Reform
During a working meeting of the Hacienda and Credit Public Commission in the Chamber of Deputies regarding the Customs Law reform, Rafael Marín Mollinedo clarified that joint responsibility for customs agents already exists in the law.
Marín Mollinedo explained that the concessions granted to customs agents by the state are intended for them to act as “watchdogs” and assist ANAM in verifying proper classification and tax payment for incoming goods.
“Currently, customs agents only fill out the manifests based on what importers tell them without inspecting the goods,” Marín Mollinedo stated. “The concession given to them is precisely for them to verify and help us certify that the contents of a container match what’s documented in the manifest.”
Targeting Evasion and Contraband
Carlos Gabriel Lerma, subsecretary of Income, emphasized that the customs law reform aims to combat tax evasion and fiscal evasion, ultimately increasing revenue without introducing new or additional taxes for law-abiding citizens.
Erick Jiménez Reyes, General Administrator of Commercial External Trade Audit at the Servicio de Administración Tributaria (SAT), acknowledged that in recent years, the tax authority has detected numerous improper practices by importers, exporters, customs agents, and other stakeholders in external trade.
Jiménez Reyes stressed the importance of modifying the Customs Law to equip fiscal and customs authorities with adequate tools for reviewing and sanctioning these practices effectively.
Key Questions and Answers
- What is the main objective of the proposed Customs Law reform? The primary goal is to ensure customs agents “do their job properly” by verifying that declared goods match those actually imported.
- What changes does the reform propose regarding customs agents’ responsibilities? The reform aims to clarify existing joint legal responsibility between customs agents and importers, not create new responsibilities.
- Why is the Customs Law being revised? To combat tax evasion and fiscal evasion, ensuring proper classification of goods and accurate tax collection.
- What role do customs agents play in the revised Customs Law? Customs agents will act as watchdogs, verifying that goods match their documented classification and ensuring proper tax payment.
