On February 24, 2015, the Ministry of Finance and Public Credit published in the Federal Official Gazette the Eighth Resolution of Amendments to the Foreign Trade General Rules for 2014 (the “Rules”) and its Annexes 22 and 31 (the “Eighth Amendment”), by means of which rule 2.2.4, Annexes 22 and 31 were modified and some issues regarding certain obligations were clarified. Rule 2.2.4 of the Rules (the rule that deals with abandoned goods in a customs warehouse), provides the possibility to request an authorization to import goods under a definite basis, even if such goods have already become property of the Federal Government. By means of the Eighth Amendment, such rule was amended in order to provide that such goods may be returned abroad when they are considered high risk goods for purposes of animal, vegetable or public health, as long as an affidavit under oath is filed before the authorities. Also, a last paragraph is added to the rule, stating that in the case of goods returned abroad, the importer has a legal timeframe of one month to retrieve them from the customs warehouse, even if such goods have already been transferred to the SAE (“Goods Disposal and Administration Service” for its acronym in Spanish), or if the SAT (“Tax Administration Service” for its acronym in Spanish) has already defined the destination of the goods, in which case the transfer or destruction official communications must be partially or totally cancelled and the goods must be physically located in the customs warehouse. Also, the obligation for companies with an authorized certification for VAT purposes to register the companies with whom they carry on virtual transfers (this obligation is applicable for IMMEX companies and companies who import goods under bonded warehouse regime for the vehicles industry) is extended until July 1, 2015. Companies that have obtained the certification for VAT purposes by January 29, 2015, may comply with the obligation to transfer the information for Annex 31 purposes until February 28, 2015. Explanation number 31 to code EX of Appendix 8 (Instructions to fill out the pedimento) is added, so that it is used when exempting the obligation of the warranty customs account, when the value of the imported goods is the same or exceeds the estimated prices. Explanation number 4 to code GA of Appendix 8 (Instructive to fill out the pedimento) is added in order for it to be used when the imported goods are subject to estimated prices, and thus, the importer must comply with the warranty customs account obligation. Also, letter b), number 1 of Annex 31 is amended in order to state that the field corresponding to the date of the pedimento is the date in which the import duties are duly paid. Finally, letter a), number 5 of Annex 31 is amended in order to provide that the information associated with tax credits must be filed monthly, while open balances must be incorporated fortnightly.