The Mexican Treasury Department (SAT) has revised the new CFDI export reporting requirement to exclude non-commercial shipments.  According to a resolution[i] published on June 22nd, Article 3.1.35 of the 2016 General Foreign Trade Rules is amended to apply exclusively to commercial transactions as defined by Article 14 of the Foreign Trade Rules.

As a result of the amendment, the new CFDI export reporting requirement, which goes into effect on July 1st, does not apply to shipments where there is no commercial transaction. So, exporters of non-commercial diagnostic samples no longer have to worry about CFDI export reporting.

While the SAT resolution revising CFDI export reporting is welcome news to Mexico’s trade community, there has been concern over the legal interpretation of the amendment.  Industry experts such as the Mexican Customs broker association CAAAREM have carefully considered the language of Article 3.1.35 and have arrived at the consensus that the amendment effectively excludes non-commercial shipments from the new CFDI export reporting requirement.

Questions regarding CFDI exporting reporting can be emailed to tradecompliance@marken.com


Reynaldo Roman, Senior Manager Regulatory Compliance
30JUNE2016

[i] http://www.sat.gob.mx/informacion_fiscal/normatividad/Documents/M_RMRGCE_22062016.pdf