Annex 24 is undergoing a significant change that reflects greater rigidity in customs control, posing a considerable challenge for IMMEX companies that must strive to comply with these new regulations. Despite the complexity involved, these changes also present opportunities to modernize management systems, optimize internal operations, and enhance competitiveness in the international market.
In an increasingly demanding global environment, proactively following these recommendations will not only ensure compliance with regulations but will also allow companies to operate more efficiently. It is crucial that the required information can be transmitted electronically in a timely manner to avoid possible penalties.
It is essential to provide ongoing training to internal staff on the new obligations of Annex 24 and to conduct preventive internal audits to identify risks and avoid penalties. Strategic information management becomes a priority as companies must provide direct access to authorities, maintaining an orderly and updated management of data.
These changes particularly impact companies certified in VAT and IEPS as Authorized Economic Operators (OEA) and focus on aspects such as Annex 24, which regulates the administration and reporting of inventories of temporarily imported goods. Key adjustments include the integration of more robust inventory control, the requirement for a higher return of temporary imports, and the updating of company records.
Efficient software with cybersecurity controls is required to meet the new requirements, such as delivering complete inventory data within 48 hours and providing online access for tax authorities. The deadline for compliance with these aspects is November 15, so it is recommended not to wait until the last moment.
Additionally, new supervision criteria and penalties are established, including greater control over the return of imported goods and the cancellation of records in the event of non-compliance. IMMEX companies must notify any relevant changes in their operations and continue updating their notices to comply with the new provisions.
In this context, it is crucial to invest in inventory management technology and follow operational and strategic recommendations to adapt to this updated regulatory framework and strengthen controls in foreign trade operations.
