Defense of VAT and IEPS Certification and compliance with Annex 24:
Success Story before the start of cancellation.
Defense of VAT and IEPS Certification and compliance with Annex 24:
Success Story before the start of cancellation.
Background
Our client has been VAT and IEPS Certified since January 1, 2015.
By means of official letter number 110-06-01-00-00-2025-09 dated October 29, 2025, issued by the Administration of Certification and International Affairs of Foreign Trade Audit “1”, of the General Administration of Foreign Trade Audit of the SAT, the procedure for cancellation of the VAT and IEPS Certification was initiated, based on article 63, first and last paragraphs, of the Federal Tax Code in force, and derived from the monitoring of the permanent compliance obligations inherent to the Registration in the Company Certification Scheme, VAT and IEPS modality.
As an immediate background, in the compliance supervision visit of September 3, 2024, the authority verified compliance with rules 7.1.1., 7.1.2. and 7.2.1. of the General Foreign Trade Rules for 2025, detecting the following observations:
1. Inventory Control System
Derived from the verification of the company’s inventory control system, the following inconsistencies were detected:
- Module of materials used. The information fields necessary to consult the waste generated in the production process were not identified.
- Entry report. It did not contain all the foreign trade operations carried out during the period from January 1, 2023 to September 2, 2024, as certain pedimentos were not observed within the report.
- Report of departures. It presented the same inconsistency with respect to the same period, as it did not observe, among others, the pedimento ***, code V1.
- Report of balances. It was not updated, as it did not include foreign trade operations not reflected in the aforementioned report of entries.
2. Goods with expired residence period
During the visit, the authority identified, within the balance report provided by the company, several temporary import pedimentos whose term of stay in national territory was expired.
3. Goods not located on the physical route
The identification and location of parts for tires, rims, among others, temporarily imported through pedimentos that, according to the balance report generated by the inventory control system, had a balance pending return, was requested. Said merchandise could not be identified or located during the physical tour and visual inspection.
Based on the above, the authority decided to preliminarily initiate the procedure for the cancellation of the VAT and IEPS Certification, with the consequent suspension of the benefits of the scheme.
(The extract corresponding to the official letter initiating the cancellation is reproduced below, for reasons of confidentiality; personal and official data are deleted.)
Background
Our client has been VAT and IEPS Certified since January 1, 2015.
By means of official letter number 110-06-01-00-00-2025-09 dated October 29, 2025, issued by the Administration of Certification and International Affairs of Foreign Trade Audit “1”, of the General Administration of Foreign Trade Audit of the SAT, the procedure for cancellation of the VAT and IEPS Certification was initiated, based on article 63, first and last paragraphs, of the Federal Tax Code in force, and derived from the monitoring of the permanent compliance obligations inherent to the Registration in the Company Certification Scheme, VAT and IEPS modality.
As an immediate background, in the compliance supervision visit of September 3, 2024, the authority verified compliance with rules 7.1.1., 7.1.2. and 7.2.1. of the General Foreign Trade Rules for 2025, detecting the following observations:
1. Inventory Control System
Derived from the verification of the company’s inventory control system, the following inconsistencies were detected:
- Module of materials used. The information fields necessary to consult the waste generated in the production process were not identified.
- Entry report. It did not contain all the foreign trade operations carried out during the period from January 1, 2023 to September 2, 2024, as certain pedimentos were not observed within the report.
- Report of departures. It presented the same inconsistency with respect to the same period, as it did not observe, among others, the pedimento ***, code V1.
- Report of balances. It was not updated, as it did not include foreign trade operations not reflected in the aforementioned report of entries.
2. Goods with expired residence period
During the visit, the authority identified, within the balance report provided by the company, several temporary import pedimentos whose term of stay in national territory was expired.
3. Goods not located on the physical route
The identification and location of parts for tires, rims, among others, temporarily imported through pedimentos that, according to the balance report generated by the inventory control system, had a balance pending return, was requested. Said merchandise could not be identified or located during the physical tour and visual inspection.
Based on the above, the authority decided to preliminarily initiate the procedure for the cancellation of the VAT and IEPS Certification, with the consequent suspension of the benefits of the scheme.
(The extract corresponding to the official letter initiating the cancellation is reproduced below, for reasons of confidentiality; personal and official data are deleted.)
Our Approach
Before the initiation of the procedure for the cancellation of the VAT and IEPS Certification, ST STRATEEGO immediately assumed the legal and technical defense of the matter, articulating a comprehensive strategy aimed at distorting all the irregularities observed within the period of ten working days granted by the authority.
1.
Accreditation of the inventory control system (First Operative Point, numeral 1)
The generation and purification of the materials used module was coordinated with the client’s internal team, incorporating the fields of consumption of components and waste generated, required to comply with article 59, section I, of the Customs Law.
The reports of inputs, outputs, balances and materials used corresponding to all foreign trade operations carried out under the IMMEX program during the period from January 1, 2023 to September 02, 2025 were generated and validated, verifying that they contained company name, RFC, pedimento number and code, customs patent, entry and payment dates, and tariff fraction, as required in Annex 24 of the General Foreign Trade Rules.
Screenshots and documentary evidence of each module and report were prepared, integrating the necessary support to prove that the inventory control system reflected all the operations carried out by the taxpayer.
2.
Regularization of goods with an expired period of permanence (First Operative Point, numeral 2)
Temporarily imported goods were identified and analyzed that, according to the balance report, had an expired period of permanence in national territory.
For those goods for which the return, transfer or destination to another customs regime was accredited within the authorized period, the corresponding documentary support was integrated, and the affectation report was prepared in accordance with Annex 30 of the General Rules of Foreign Trade.
3.
Identification and location of merchandise (First Operative Point, numeral 3)
The physical and documentary review of the merchandise observed as not located during the route of the supervision visit (tires, rims, among others) was carried out, covered by the pedimentos with IN code indicated by the authority.
The existence of the acquisition of the good, the installed capacity of the client for its use or transformation, the means used for its storage and, where appropriate, the means of transport or delivery, in accordance with the requirements of Article 59, section IX, of the Federal Tax Code, were accredited, by means of material and documentary evidence.
Presentation of evidence and pleadings
1.
Within the period of ten working days granted by the authority, the document free of evidence and allegations was prepared and submitted to the official office of the General Administration of Foreign Trade Auditing, accompanied by all the documentation and information in magnetic medium (CD/USB), in accordance with the formal requirements indicated in the official letter (accreditation of legal representation, oath to tell the truth, express reference to the official number, among others).
2.
The brief systematically integrated the response to each of the three numerals of the First Operative Point, with their respective evidentiary annexes.
Management and personal attention to the authority
1.
The ST STRATEGO team held direct working meetings with the supervisory authority, in order to expose and specify the scope of the evidence provided, clarify technical points of the client’s inventory control system and promptly follow up on the status of the file during the evidence evaluation stage.
2.
Constant communication was maintained with the Administration of Certification and International Affairs of Foreign Trade Audit “1” to verify the correct reception and integration of the documentation exhibited, as well as to attend to any additional requirements derived from the analysis of the written evidence and allegations.
Our Approach
Before the initiation of the procedure for the cancellation of the VAT and IEPS Certification, ST STRATEEGO immediately assumed the legal and technical defense of the matter, articulating a comprehensive strategy aimed at distorting all the irregularities observed within the period of ten working days granted by the authority.
1.
Accreditation of the inventory control system (First Operative Point, numeral 1)
The generation and purification of the materials used module was coordinated with the client’s internal team, incorporating the fields of consumption of components and waste generated, required to comply with article 59, section I, of the Customs Law.
The reports of inputs, outputs, balances and materials used corresponding to all foreign trade operations carried out under the IMMEX program during the period from January 1, 2023 to September 02, 2025 were generated and validated, verifying that they contained company name, RFC, pedimento number and code, customs patent, entry and payment dates, and tariff fraction, as required in Annex 24 of the General Foreign Trade Rules.
Screenshots and documentary evidence of each module and report were prepared, integrating the necessary support to prove that the inventory control system reflected all the operations carried out by the taxpayer.
2.
Regularization of goods with an expired period of permanence (First Operative Point, numeral 2)
Temporarily imported goods were identified and analyzed that, according to the balance report, had an expired period of permanence in national territory.
For those goods for which the return, transfer or destination to another customs regime was accredited within the authorized period, the corresponding documentary support was integrated, and the affectation report was prepared in accordance with Annex 30 of the General Rules of Foreign Trade.
3.
Identification and location of merchandise (First Operative Point, numeral 3)
The physical and documentary review of the merchandise observed as not located during the route of the supervision visit (tires, rims, among others) was carried out, covered by the pedimentos with IN code indicated by the authority.
The existence of the acquisition of the good, the installed capacity of the client for its use or transformation, the means used for its storage and, where appropriate, the means of transport or delivery, in accordance with the requirements of Article 59, section IX, of the Federal Tax Code, were accredited, by means of material and documentary evidence.
Presentation of evidence and pleadings
1.
Within the period of ten working days granted by the authority, the document free of evidence and allegations was prepared and submitted to the official office of the General Administration of Foreign Trade Auditing, accompanied by all the documentation and information in magnetic medium (CD/USB), in accordance with the formal requirements indicated in the official letter (accreditation of legal representation, oath to tell the truth, express reference to the official number, among others).
2.
The brief systematically integrated the response to each of the three numerals of the First Operative Point, with their respective evidentiary annexes.
Management and personal attention to the authority
1.
The ST STRATEGO team held direct working meetings with the supervisory authority, in order to expose and specify the scope of the evidence provided, clarify technical points of the client’s inventory control system and promptly follow up on the status of the file during the evidence evaluation stage.
2.
Constant communication was maintained with the Administration of Certification and International Affairs of Foreign Trade Audit “1” to verify the correct reception and integration of the documentation exhibited, as well as to attend to any additional requirements derived from the analysis of the written evidence and allegations.
OUTCOME
CONCLUSION OF THE CERTIFICATION CANCELLATION PROCEDURE.
As a result of the legal and technical defense implemented, by resolution dated March 16, 2026, the authority considered all the observations detected during the procedure to have been resolved, determining to annul the beginning of the cancellation of the Registration in the Company Certification Scheme, VAT and IEPS modality, and reactivating in its entirety the authorization and benefits of the scheme in favor of the company.
Consequently, the client kept its VAT and IEPS Certification in its entirety, without interruption of the tax and operational benefits associated with said scheme, resolving the matter in a totally favorable manner.
(The extract corresponding to the resolution is reproduced below, for reference; for reasons of confidentiality the personal and official data are deleted.)
OUTCOME
CONCLUSION OF THE CERTIFICATION CANCELLATION PROCEDURE.
As a result of the legal and technical defense implemented, by resolution dated March 16, 2026, the authority considered all the observations detected during the procedure to have been resolved, determining to annul the beginning of the cancellation of the Registration in the Company Certification Scheme, VAT and IEPS modality, and reactivating in its entirety the authorization and benefits of the scheme in favor of the company.
Consequently, the client kept its VAT and IEPS Certification in its entirety, without interruption of the tax and operational benefits associated with said scheme, resolving the matter in a totally favorable manner.
(The extract corresponding to the resolution is reproduced below, for reference; for reasons of confidentiality the personal and official data are deleted.)
The present case has a considerable degree of technical complexity, derived not only from the plurality of irregularities observed by the authority – inventory control system, goods with an expired period of permanence and goods not located in physical transit – but also from the specific evidentiary requirement established in Annex 24 of the General Rules of Foreign Trade, which requires the integration of reports of inputs, outputs, balances and materials used with an extremely rigorous level of detail, traceability and documentary correlation.
Added to this is the need to accredit, in accordance with Article 59, section I and section IX, of the Customs Law and the Federal Tax Code, the material existence of the operations, the installed capacity of the taxpayer, and the means of storage, transport or delivery of the questioned goods — elements that require simultaneous control of the customs, accounting and logistics operation of the client. The comprehensive attention to these requirements, within a peremptory period of ten business days, and its satisfactory discharge before the authority, confirms the technical soundness and response capacity of ST STRATEGO to inspection procedures of high documentary and regulatory demand.
Cases such as the present one reaffirm that the legal certainty and operational continuity of a certified company depend, to a large extent, on having specialized and timely technical support from the authority.
At ST STRATEGO we offer comprehensive support to our clients through our Legal and Tax Defense, Foreign Trade, Auditing, Certification and Consulting services, with the support of a multidisciplinary team with experience in the public and private sector as well as processes certified under the ISO 9001:2015 Standard.
The present case has a considerable degree of technical complexity, derived not only from the plurality of irregularities observed by the authority – inventory control system, goods with an expired period of permanence and goods not located in physical transit – but also from the specific evidentiary requirement established in Annex 24 of the General Rules of Foreign Trade, which requires the integration of reports of inputs, outputs, balances and materials used with an extremely rigorous level of detail, traceability and documentary correlation.
Added to this is the need to accredit, in accordance with Article 59, section I and section IX, of the Customs Law and the Federal Tax Code, the material existence of the operations, the installed capacity of the taxpayer, and the means of storage, transport or delivery of the questioned goods — elements that require simultaneous control of the customs, accounting and logistics operation of the client. The comprehensive attention to these requirements, within a peremptory period of ten business days, and its satisfactory discharge before the authority, confirms the technical soundness and response capacity of ST STRATEGO to inspection procedures of high documentary and regulatory demand.
Cases such as the present one reaffirm that the legal certainty and operational continuity of a certified company depend, to a large extent, on having specialized and timely technical support from the authority.
At ST STRATEGO we offer comprehensive support to our clients through our Legal and Tax Defense, Foreign Trade, Auditing, Certification and Consulting services, with the support of a multidisciplinary team with experience in the public and private sector as well as processes certified under the ISO 9001:2015 Standard.