Changes to the Regulations on Customs Bills of Lading
We are writing to inform you of an issue that could significantly impact your operations and contractual relationships with your clients in Mexico.
Superintendency Resolution No. 000240-2024-SUNAT was published today, amending the regulations on bills of lading. The main objective is to implement processes with greater traceability of information and goods involved in import and export clearances.
The main changes are summarized below:
- Mandatory Electronic Means:
- The resolution adjusts the regulations on bills of lading, updating procedures established in previous resolutions.
- The mandatory use of electronic bills of lading (EBL) is introduced for all goods transfer operations nationwide, improving tax and customs control.
2. Changes to Transfers from Port Terminals:
- The exception that allowed for the non-use of bills of lading for certain transfers from major ports in the country (Callao, Paita, Salaverry, Chancay) is amended. From now on, all shipments must be supported by an electronic shipping guide, even in the case of foreign goods with no customs destination.
3. Incorporation of the Port of Chancay:
- Given the commencement of operations at the Port of Chancay, this port is included in the regulations, establishing that shipments from there must also be supported by an electronic waybill, aligning its processing with that of other ports in the country.
4. Specific requirements for the waybill:
- Additional details that must be included in the waybill are established, such as the cargo manifest number, customs declaration number, container and seal number, among others.
- The waybill must contain detailed information on the goods transported, the type of cargo (container, bulk, etc.), and the full identification of the transport units.
5. Validity:
- The Resolution enters into force on November 14, 2024, with an exception in some aspects that will be effective until June 30, 2025.
As always, at Thorne, Echeandía & Lema Abogados, we welcome any questions, comments, or additional clarifications you may have regarding the legal and customs impact of the information contained in this newsletter. If so, please do not hesitate to contact our customs team:
José Luis Sorogastúa
