Compliance Alert - The Tax Administration Service (SAT) released the Foreign Trade Filling Guide v. 2.0

In March, the Tax Administration Service (SAT) published version 2.0 of the Foreign Trade Filling Guide (Guía de Llenado de Comercio Exterior).

The most significant changes are as follows:

• Two clarifications were included in the Export field (c_Exportacion):
  • When code "04" is registered (definitive with code A1 or when there is no discrepancy as to the Federal Tax Code - CFF), the foreign trade complement (Complemento para Comercio Exterior) may or may not exist.
  • When code "01" (not applicable) or "03" (temporary) is registered, the foreign trade complement (Complemento para Comercio Exterior) must be omitted.
• The tax residence field (ResidenciaFiscal) specifies that the country catalogue (c_Pais) must be used for residents abroad.
• The tax receiver regime code (RegimenFiscalReceptor) changes from 601 to 606 (Arrendamiento) and applies to individuals.
• An error in the unit value field (ValorUnitario), which indicated that it could have between 1 and 1000 alphanumeric characters, has been corrected. It has been moved to the Description field, providing field coherency.
• The value 2.0 must be stated in the Version field.
• The operation type field (TipoOperacion) is eliminated.
• The certificate of origin number field (NumCertificadoOrigen) specifies that the registration of the certificate of origin or the tax folio number of the CFDI must be registered when CertificadoOrigen = 1. If there is more than one "CertificadoOrigen", the one including most exported goods must be registered.
• The "Incoterm" field must be registered when the export field has the code "02" (definitive with code A1). It should be omitted when it contains code "04" (definitive with code other than A1 or if there is no discrepancy in terms of the CFF).
• The "Subdivision" field is removed.
• In the field State (Estado), it is clarified that the state, entity, region, community, or another similar value must be registered.
• The unit customs value field (ValorUnitarioAduana) can contain up to 6 decimals.