Mexico City, December 24, 2021

Esteemed Clients and Friends,

     Today, the General Foreign Trade Rules for 2022 (Reglas Generales de Comercio Exterior para 2022) were published in the Official Federal Gazette. The first transitory article of said Rules extends the obligation to include the Tax folio of the Complement Bill of Lading through the Electronic Customs System (Sistema Electrónico Aduanero SEA) for certain customs clearance procedures until March 31, 2022.

      It is important to understand that, although the above is applicable to certain specific foreign trade obligations, THE OBLIGATION OF CARRIERS TO ISSUE THE COMPLEMENT BILL OF LADING FOR THE NATIONAL TRANSPORT OF GOODS SHALL ENTER INTO FORCE ON JANUARY 1, 2022, and that we will have to wait for the publication of the Miscellaneous Tax Resolution for 2022 to learn if the entering into force of the obligations regarding the Complement Bill of Lading is to be extended..

 With nothing more to mention, we send you warm greetings and wish you happy holidays,,

Sesma, Sesma & McNeese

Author: Sesma