Mexico. The National Auto Parts Industry (INA) reported that a significant number of companies in the sector have not yet updated or registered the tariff fractions linked to their production processes, a necessary requirement to maintain the VAT-IEPS certification.
According to the association, the issue was addressed during a meeting held on February 25, 2026 with the General Administration of Foreign Trade Auditing, an instance that warned about the non-compliance of several certified companies in the auto parts sector.
As indicated by the authority, companies must register or update the tariff items associated with their production processes in accordance with the provisions of the General Rule of Foreign Trade 7.2.1, section X, through the procedure sheet 62/LA and the user manual called "Notices of addition of fractions".
The INA explained that AGACE considers that companies that maintain tariff fractions without link to production processes could be considered in breach of this obligation. Faced with this situation, the authority plans to initiate formal requirements to companies to regularize their situation soon.
In this context, the association urged companies in the sector to submit the corresponding notices as soon as possible for the registration or update of their tariff fractions, as well as to review and register the production processes that are not yet reported.
The organization pointed out that meeting this obligation will avoid requirements from the tax authority that may compromise the VAT-IEPS certification of companies in the sector.
