Agreement Determining the Territorial Jurisdiction of Customs Offices and Their Customs Sections

DOF: 15/05/2025

AGREEMENT DETERMINING THE TERRITORIAL JURISDICTION OF CUSTOMS OFFICES AND THE CUSTOMS SECTIONS OF THE CUSTOMS OFFICES

A seal with the National Coat of Arms appears at the margin, which reads: United Mexican States.- Treasury.- Ministry of Finance and Public Credit.- National Customs Agency of Mexico.

AGREEMENT DETERMINING THE TERRITORIAL JURISDICTION OF CUSTOMS OFFICES AND THE CUSTOMS SECTIONS OF THE CUSTOMS OFFICES.

RAFAEL FERNANDO MARÍN MOLLINEDO, Head of the National Customs Agency of Mexico, based on the provisions of Article 144, fraction I of the Customs Law; Articles 1, 4, section A, 11, fractions II and XX, 37, last paragraph, and Transitory First of the Internal Regulations of the National Customs Agency of Mexico, issued by "DECREE reforming and adding various provisions of the Internal Regulations of the Ministry of Finance and Public Credit and the Internal Regulations of the Tax Administration Service, and issuing the Internal Regulations of the National Customs Agency of Mexico," published in the Official Gazette of the Federation on December 21, 2021, reformed by Decree published in the same official publication on May 24, 2022, and

Considering

That on December 21, 2021, the Decree reforming and adding various provisions of the Internal Regulations of the Ministry of Finance and Public Credit and the Internal Regulations of the Tax Administration Service, and issuing the Internal Regulations of the National Customs Agency of Mexico, issued by the Federal Executive, was published in the Official Gazette of the Federation.

That on May 24, 2022, the DECREE reforming, adding, and repealing various provisions of the "Decree reforming and adding various provisions of the Internal Regulations of the Ministry of Finance and Public Credit and the Internal Regulations of the Tax Administration Service, and issuing the Internal Regulations of the National Customs Agency of Mexico," published on December 21, 2021, was published in the Official Gazette of the Federation; in which, among others, Article 38 of the Internal Regulations of the National Customs Agency of Mexico was modified.

That in order to provide and guarantee greater legal certainty to taxpayers regarding the exercise of the powers conferred upon the National Customs Agency of Mexico, in the Internal Regulations of the National Customs Agency of Mexico, it is convenient to create mechanisms that promote its adequate functioning.

That in order to determine the territorial jurisdiction in which the customs offices of the National Customs Agency of Mexico will exercise their powers, as well as to facilitate compliance with tax obligations by taxpayers regarding the entry and exit of goods from national territory, it is appropriate to specify the territorial jurisdiction of the customs offices; as well as to integrate the customs sections that will depend on each of them.

That the entry and exit of goods from national territory, the loading, unloading, transshipment, and storage maneuvers thereof, the embarkation or disembarkation of passengers and the inspection of their luggage, are carried out in authorized places, making it necessary to precisely establish the territorial jurisdiction in which Customs Offices will have their competence; therefore, the following is issued:

"AGREEMENT DETERMINING THE TERRITORIAL JURISDICTION OF CUSTOMS OFFICES AND THE CUSTOMS SECTIONS OF THE CUSTOMS OFFICES"

First Article. The Customs Offices will exercise their powers within the territorial jurisdiction corresponding to them according to the following fractions, and will have the customs sections established for each of them:

I.

AGUASCALIENTES CUSTOMS OFFICE: The states of Aguascalientes, San Luis Potosí, and Zacatecas:

The following customs sections depend on this Customs Office: the Lic. Jesús Terán Peredo International Airport Section, in the Municipality of Aguascalientes, in the State of Aguascalientes; the Interport Multimodal Park Section, in the Municipality of San Luis Potosí; the Ponciano Arriaga International Airport Section, in the Municipality of Soledad de Graciano Sánchez; the La Pila-Villa Section, in the Municipality of Villa de Reyes, all in the State of San Luis Potosí; and the General Leobardo C. Ruiz International Airport Section, in the Municipality of Calera, in the State of Zacatecas;

II.

ENSENADA CUSTOMS OFFICE: The municipalities of Playas de Rosarito, Ensenada, and San Quintín, all in the State of Baja California;

III.

MEXICALI CUSTOMS OFFICE: The municipalities of Mexicali and San Felipe, in the State of Baja California:

The following customs sections depend on this Customs Office: the Los Algodones Section in the Municipality of Mexicali and the San Felipe Section in the Municipality of San Felipe, both in the State of Baja California;

IV.

TECATE CUSTOMS OFFICE: The Municipality of Tecate, in the State of Baja California;

V.

TIJUANA CUSTOMS OFFICE: The Municipality of Tijuana, in the State of Baja California:

The following customs sections depend on this Customs Office: the Abelardo L. Rodríguez International Airport Section of the city of Tijuana, the Mesa de Otay Section, the "El Chaparral" Border Crossing Section, and the Puerta México Este Border Crossing Section, all in the Municipality of Tijuana, in the State of Baja California;

VI.

LA PAZ CUSTOMS OFFICE: The State of Baja California Sur:

The following customs sections depend on this Customs Office: Santa Rosalía, in the Municipality of Mulegé; Loreto, in the Municipality of Loreto; Los Olivos and Pichilingue, both in the Municipality of La Paz; and San José del Cabo and Cabo San Lucas, both in the Municipality of Los Cabos, all in the State of Baja California Sur;

VII.

CIUDAD DEL CARMEN CUSTOMS OFFICE: The State of Campeche:

The Seybaplaya Customs Section, in the Municipality of Seybaplaya, in the State of Campeche, depends on this Customs Office;

VIII.

CIUDAD ACUÑA CUSTOMS OFFICE: The municipalities of Acuña, Cuatro Ciénegas, Lamadrid, Múzquiz, Nadadores, Ocampo, Sacramento, San Buenaventura, and Sierra Mojada, in the State of Coahuila de Zaragoza;

IX.

PIEDRAS NEGRAS CUSTOMS OFFICE: The municipalities of Abasolo, Allende, Arteaga, Candela, Castaños, Escobedo, Frontera, Guerrero, General Cepeda, Hidalgo, Juárez, Jiménez, Monclova, Morelos, Nava, Piedras Negras, Progreso, Ramos Arizpe, Sabinas, San Juan de Sabinas, Saltillo, Villa Unión, and Zaragoza, in the State of Coahuila de Zaragoza:

The following customs sections depend on this Customs Office: the Plan de Guadalupe International Airport Section, in the Municipality of Ramos Arizpe, and the Río Escondido Section, in the Municipality of Nava, both in the State of Coahuila de Zaragoza;

X.

TORREÓN CUSTOMS OFFICE: The municipalities of Francisco I. Madero, Matamoros, Parras, San Pedro, Torreón, and Viesca, in the State of Coahuila de Zaragoza, and the State of Durango:

The following customs sections depend on this Customs Office: the "Francisco Sarabia" Torreón International Airport Section, in the State of Coahuila de Zaragoza; the Gómez Palacio Section, in the Municipality of Gómez Palacio; and the General Guadalupe Victoria International Airport Section in the Municipality of Durango, all in the State of Durango;

XI.

MANZANILLO CUSTOMS OFFICE: The State of Colima:

The Armería Customs Section, in the Municipality of Armería, in the State of Colima, depends on this Customs Office;

XII.

CIUDAD HIDALGO CUSTOMS OFFICE: The municipalities of Acacoyagua, Acala, Acapetahua, Aldama, Amatenango De La Frontera, Amatenango Del Valle, Angel Albino Corzo, Arriaga, Bejucal De Ocampo, Bella Vista, Berriozabal, Cacahoatán, Cintalapa, Coapilla, Comitán De Domínguez, Copainalá, Chalchihuitán, Chamula, Chanal, Chenalhó, Chiapa De Corzo, Chiapilla, Chicoasén, Chicomuselo, El Porvenir, Escuintla, Frontera Comalapa, Frontera Hidalgo, Huehuetán, Huixtán, Huixtla, Ixtapa, Jiquipilas, La Concordia, La Grandeza, La Independencia, Las Margaritas, Larrainzar, Las Rosas, La Trinitaria, Mapastepec, Maravilla Tenejapa, Mazapa De Madero, Mazatán, Metapa, Mitontic, Montecristo De Guerrero, Motozintla, Nicolás Ruiz, Ocotepec, Ocozocoautla De Espinosa, Osumacinta, Pantelhó, Pijijiapan, San Cristóbal De Las Casas, San Fernando, San Lucas, Santiago El Pinar, Siltepec, Socoltenango, Soyaló, Suchiapa, Suchiate, Tapachula, Tecpatán, Tenejapa, Teopisca, Tonalá, Totolapa, Tuxtla Gutiérrez, Tuxtla Chico, Tuzantán, Tzimol, Unión Juárez, Venustiano Carranza, Villa Comaltitlán, Villa Corzo, Villaflores, and Zinacantán, in the State of Chiapas:

The following customs sections depend on this Customs Office: Ciudad Talismán, in the Municipality of Tuxtla Chico; Puerto Chiapas and the Tapachula International Airport Section, both in the Municipality of Tapachula; and Ciudad Cuauhtémoc, in the Municipality of Frontera Comalapa, all in the State of Chiapas;

XIII.

CIUDAD JUÁREZ CUSTOMS OFFICE: The municipalities of Ahumada, Guadalupe, Juárez, and Praxedis G. Guerrero, in the State of Chihuahua:

The Guadalupe-Tornillo Customs Section, in the Municipality of Guadalupe, and the Zaragoza Isleta International Bridge Section, the San Jerónimo-Santa Teresa Section, and the Abraham González International Airport Section, in the Municipality of Juárez, all in the State of Chihuahua, depend on this Customs Office;

XIV.

CHIHUAHUA CUSTOMS OFFICE: The municipalities of Aldama, Aquiles Serdán, Bachíniva, Bocoyna, Balleza, Batopilas, Carichí, Chihuahua, Chínipas, Cuauhtémoc, Cusihuiriachi, Delicias, Dr. Belisario Domínguez, El Tule, Gran Morelos, Guachochi, Guadalupe y Calvo, Guazapares, Guerrero, Hidalgo del Parral, Huejotitán, Julimes, Maguarichi, Matamoros, Meoqui, Morelos, Moris, Namiquipa, Nonoava, Ocampo, Riva Palacio, Rosales, Rosario, San Francisco de Borja, San Francisco del Oro, Santa Bárbara, Santa Isabel, Satevó, Saucillo, Urique, Uruachi, and Valle de Zaragoza, in the State of Chihuahua:

The Las Américas Industrial Park Section and the General Roberto Fierro Villalobos International Airport Section, both in the Municipality of Chihuahua, in the State of Chihuahua, depend on this Customs Office;

XV.

OJINAGA CUSTOMS OFFICE: The municipalities of Allende, Camargo, Coronado, Coyame del Sotol, Jiménez, La Cruz, López, Manuel Benavides, Ojinaga, and San Francisco de Conchos, in the State of Chihuahua;

XVI.

PUERTO PALOMAS CUSTOMS OFFICE: The municipalities of Ascención, Buenaventura, Casas Grandes, Janos, Galeana, Gómez Farías, Ignacio Zaragoza, Madera, Matachí, Nuevo Casas Grandes, and Temósachi, in the State of Chihuahua;

XVII.

MEXICO CITY INTERNATIONAL AIRPORT CUSTOMS OFFICE: The perimeter of the "Benito Juárez" International Airport of Mexico City and Mexico City, as well as the Municipality of Apan, in the State of Hidalgo, and the municipalities of Texcoco and Tezoyuca, both in the State of Mexico:

The Satélite Section, for import and export by air, and the Mechanized Postal Center Section, by mail and air traffic, both within the facilities of the "Benito Juárez" International Airport of Mexico City, depend on this Customs Office;

XVIII.

MEXICO CUSTOMS OFFICE: The municipalities of Amecameca, Atenco, Atizapán de Zaragoza, Atlautla, Ayapango, Chalco, Chiautla, Chicoloapan, Chimalhuacán, Cocotitlán, Ecatzingo, Huixquilucan, Isidro Fabela, Ixtapaluca, Juchitepec, La Paz, Naucalpan de Juárez, Nezahualcóyotl, Nicolás Romero, Ozumba, Papalotla, Temamatla, Tenango del Aire, Tepetlaoxtoc, Tepetlixpa, Tepotzotlán, Tlalmanalco, Tlalnepantla de Baz, Valle de Chalco Solidaridad, and Villa del Carbón, in the State of Mexico, as well as Mexico City, except the perimeter corresponding to the "Benito Juárez" International Airport of Mexico City:

The Container Import and Export Customs Section in the Azcapotzalco Alcaldía, in Mexico City, depends on this Customs Office;

XIX.

GUANAJUATO CUSTOMS OFFICE: The State of Guanajuato:

The Celaya Section, in the Municipality of Celaya, and the Guanajuato International Airport Section, in the Municipality of Silao de la Victoria, both in the State of Guanajuato, depend on this Customs Office;

XX.

ACAPULCO CUSTOMS OFFICE: The municipalities of Acapulco de Juárez, Acatepec, Ahuacuotzingo, Ajuchitlán del Progreso, Alcozauca de Guerrero, Alpoyeca, Apaxtla, Arcelia, Atenango del Río, Atlamajalcingo del Monte, Atlixtac, Atoyac de Alvarez, Ayutla de los Libres, Azoyú, Buenavista de Cuellar, Benito Juárez, Cochoapa el Grande, Cocula, Copala, Copalillo, Copanatoyac, Coyuca de Benítez, Coyuca de Catalán, Cuajinicuilapa, Cualác, Cuautepec, Cuetzala del Progreso, Cutzamala de Pinzón, Chilapa de Alvarez, Chilpancingo de los Bravo, Eduardo Neri, Florencio Villarreal, General Canuto A. Neri, General Heliodoro Castillo, Huamuxtitlán, Huitzuco de los Figueroa, Iguala de la Independencia, Igualapa, Iliatenco, Ixcateopan de Cuauhtémoc, José Joaquín de Herrera, Juan R. Escudero, Juchitán, Leonardo Bravo, Malinaltepec, Mártir de Cuilapan, Marquelia, Metlatónoc, Mochitlán, Olinalá, Ometepec, Pedro Ascencio Alquisiras, Petatlán, Pilcaya, Pungarabato, Quechultenango, San Luis Acatlán, San Marcos, San Miguel Totolapan, Taxco de Alarcón, Tecoanapa, Tecpan de Galeana, Teloloapan, Tepecoacuilco de Trujado, Tetipac, Tixtla de Guerrero, Tlacoapa, Tlacoachistlahuaca, Tlalchapa, Tlalixtaquilla de Maldonado, Tlapa de Comonfort, Tlapehuala, Xalpatláhuac, Xochistlahuaca, Xochihuehuetlán, Zapotitlán Tablas, and Zitlala, in the State of Guerrero:

The General Juan N. Alvarez International Airport Section, in the Municipality of Acapulco, in the State of Guerrero, depends on this Customs Office;

XXI.

GUADALAJARA CUSTOMS OFFICE: The states of Jalisco and Nayarit:

The Puerto Vallarta Section, in the Municipality of Puerto Vallarta, in the State of Jalisco, depends on this Customs Office;

XXII.

TOLUCA CUSTOMS OFFICE: The municipalities of Acambay de Ruíz Castañeda, Aculco, Almoloya de Alquisiras, Almoloya de Juárez, Almoloya del Río, Amanalco, Amatepec, Atizapán, Atlacomulco, Calimaya, Capulhuac, Chapa de Mota, Chapultepec, Coatepec Harinas, Donato Guerra, El Oro, Ixtapan de la Sal, Ixtapan del Oro, Ixtlahuaca, Jilotepec, Jiquipilco, Jocotitlán, Joquicingo, Lerma, Luvianos, Malinalco, Metepec, Mexicaltzingo, Morelos, Ocoyoacac, Ocuilán, Otzoloapan, Otzolotepec, Polotitlán, Rayón, San Antonio la Isla, San Felipe del Progreso, San José del Rincón, San Mateo Atenco, San Simón de Guerrero, Santo Tomás, Soyaniquilpan de Juárez, Sultepec, Tejupilco, Temascalcingo, Temascaltepec, Temoaya, Tenancingo, Tenango del Valle, Texcaltitlán, Texcalyacac, Tianguistenco, Timilpan, Tlatlaya, Toluca, Tonatico, Valle de Bravo, Villa de Allende, Villa Guerrero, Villa Victoria, Xalatlaco, Xonacatlán, Zacazonapan, Zacualpan, Zinacantepec, and Zumpahuacán, in the State of Mexico:

The San Cayetano Morelos Customs Section, in the Municipality of Toluca, in the State of Mexico, depends on this Customs Office;

XXIII.

LÁZARO CÁRDENAS CUSTOMS OFFICE: The municipalities of Aguililla, Apatzingán, Aquila, Arteaga, Buenavista, Carácuaro, Chinicuila, Churumuco, Coahuayana, Coalcomán de Vázquez Pallares, Huetamo, Juárez, La Huacana, Lázaro Cárdenas, Madero, Múgica, Nocupétaro, Nuevo Parangaricutiro, Nuevo Urecho, Parácuaro, Peribán, San Lucas, Susupuato, Tancítaro, Tepalcatepec, Tiquicheo de Nicolás Romero, Tumbiscatío, Turicato, and Tuzantla, in the State of Michoacán, and the municipalities of Coahuayutla de José María Izazaga, La Unión de Isidoro Montes de Oca, Zihuatanejo de Azueta, and Zirándaro, in the State of Guerrero:

The Ixtapa-Zihuatanejo International Airport Section, in the Municipality of Zihuatanejo de Azueta, in the State of Guerrero, depends on this Customs Office;

XXIV.

COLOMBIA CUSTOMS OFFICE: The municipalities of Agualeguas, Anáhuac, Bustamante, Cerralvo, Gral. Treviño, Higueras, Lampazos de Naranjo, Melchor Ocampo, Parás, Sabinas Hidalgo, Vallecillo, and Villaldama, in the State of Nuevo León;

XXV.

MONTERREY CUSTOMS OFFICE: The municipalities of Abasolo, Allende, Apodaca, Aramberri, Cadereyta Jiménez, El Carmen, China, Ciénega de Flores, Dr. Arroyo, Dr. González, Galeana, Gral. Escobedo, Gral. Terán, Gral. Zaragoza, Gral. Zuazua, García, Guadalupe, Hidalgo, Hualahuises, Iturbide, Juárez, Linares, Los Ramones, Marín, Mier y Noriega, Mina, Montemorelos, Monterrey, Pesquería, Rayones, Salinas Victoria, San Nicolás de los Garza, Santa Catarina, Santiago, and San Pedro Garza García, in the State of Nuevo León:

The following customs sections depend on this Customs Office: the General Mariano Escobedo International Airport Section, in the Municipality of Apodaca; Salinas Victoria A (railway terminal) and Salinas Victoria B (Interport), both in the Municipality of Salinas Victoria; and General Escobedo, in the Municipality of General Escobedo, all in the State of Nuevo León;

XXVI.

SALINA CRUZ CUSTOMS OFFICE: The State of Oaxaca:

The Oaxaca International Airport Section, in the Municipality of Santa Cruz Xoxocotlán, in the State of Oaxaca, depends on this Customs Office;

XXVII.

PUEBLA CUSTOMS OFFICE: The states of Morelos, Tlaxcala, and Puebla, except the Municipality of Xicotepec de Juárez:

The following customs sections depend on this Customs Office: Cuernavaca, in the Municipality of Jiutepec, in the State of Morelos, and the Hermanos Serdán International Airport Section, in the Municipality of Huejotzingo, in the State of Puebla;

XXVIII.

QUERÉTARO CUSTOMS OFFICE: The state of Hidalgo, except the municipalities of Apan, Emiliano Zapata, San Agustín Tlaxiaca, Tepeapulco, Tepeji del Río de Ocampo, Tizayuca, Tlanalapa, Tolcayuca, Villa de Tezontepec, Zapotlán de Juárez, and Zempoala; the state of Querétaro; and the state of Michoacán with its municipalities of Acuitzio, Álvaro Obregón, Angamacutiro, Angangueo, Aporo, Ario, Briseñas, Charapan, Charo, Chavinda, Cherán, Chilchota, Chucándiro, Churintzio, Coeneo, Cojumatlán de Régules, Contepec, Copándaro, Cotija, Cuitzeo, Ecuandureo, Epitacio Huerta, Erongarícuaro, Gabriel Zamora, Hidalgo, Huandacareo, Huaniqueo, Huiramba, Indaparapeo, Irimbo, Ixtlán, Jacona, Jiménez, Jiquilpan, José Sixto Verduzco, Jungapeo, Lagunillas, La Piedad, Los Reyes, Maravatío, Marcos Castellanos, Morelia, Morelos, Nahuatzen, Numarán, Ocampo, Pajacuarán, Panindícuaro, Paracho, Pátzcuaro, Penjamillo, Purépero, Puruándiro, Queréndaro, Quiroga, Sahuayo, Salvador Escalante, Santa Ana Maya, Senguio, Tacámbaro, Tangamandapio, Tangancícuaro, Tanhuato, Taretan, Tarímbaro, Tingambato, Tingüindín, Tlalpujahua, Tlazazalca, Tocumbo, Tuxpan, Tzintzuntzan, Tzitzio, Uruapan, Venustiano Carranza, Villamar, Vista Hermosa, Yurécuaro, Zacapu, Zamora, Zináparo, Zinapécuaro, Ziracuaretiro, and Zitácuaro:

The Hidalgo Section, in the Municipality of Atotonilco de Tula, in the State of Hidalgo, depends on this Customs Office;

XXIX.

CANCÚN CUSTOMS OFFICE: The municipalities of Felipe Carrillo Puerto, Cozumel, Lázaro Cárdenas, Benito Juárez, Isla Mujeres, Solidaridad, and Tulum, all in the State of Quintana Roo:

The following customs sections depend on this Customs Office: the Tulum International Airport, Felipe Carrillo Puerto, in the Municipality of Felipe Carrillo Puerto; Puerto Morelos, in the Municipality of Benito Juárez; and the Cozumel International Airport Section, in the Municipality of Cozumel, all in the State of Quintana Roo;

XXX.

SUBTENIENTE LÓPEZ CUSTOMS OFFICE: The municipalities of José María Morelos and Othón P. Blanco, in the State of Quintana Roo:

The Chetumal International Airport, in the city of Chetumal, Quintana Roo, and the Subteniente López II "Chactemal" Customs Section, in the Municipality of Othón P. Blanco, Chetumal, in the State of Quintana Roo, depend on this Customs Office;

XXXI.

MAZATLÁN CUSTOMS OFFICE: The State of Sinaloa:

The following customs sections depend on this Customs Office: Topolobampo, in the Municipality of Ahome, and the Culiacán International Airport Section, in the Municipality of Culiacán, both in the State of Sinaloa;

XXXII.

AGUA PRIETA CUSTOMS OFFICE: The municipalities of Agua Prieta, Bacadéhuachi, Bacerac, Bavispe, Cumpas, Divisaderos, Fronteras, Granados, Huachinera, Huásabas, Moctezuma, Nácori Chico, Nacozari de García, and Villa Hidalgo, in the State of Sonora;

XXXIII.

GUAYMAS CUSTOMS OFFICE: The municipalities of Álamos, Arivechi, Bacanora, Bácum, Baviácora, Benito Juárez, Cajeme, Carbó, Empalme, Etchojoa, Guaymas, Hermosillo, Huatabampo, La Colorada, Mazatán, Navojoa, Onavas, Opodepe, Quiriego, Rayón, Rosario, Sahuaripa, San Ignacio Río Muerto, San Javier, San Miguel de Horcasitas, San Pedro de la Cueva, Soyopa, Suaqui Grande, Tepache, Trincheras, Ures, Villa Pesqueira, and Yécora, in the State of Sonora:

The following customs sections depend on this Customs Office: the General Ignacio Pesqueira Garcia International Airport Section, in the Municipality of Hermosillo; and the Ciudad Obregón Section adjacent to the Ciudad Obregón Airport, in the Municipality of Cajeme, both in the State of Sonora;

XXXIV.

NACO CUSTOMS OFFICE: The municipalities of Aconchi, Arizpe, Bacoachi, Banámichi, Cananea, Huépac, Imuris, Naco, San Felipe de Jesús, and Santa Cruz, in the State of Sonora;

XXXV.

NOGALES CUSTOMS OFFICE: The municipalities of Altar, Atil, Benjamín Hill, Cucurpe, Magdalena, Nogales, Oquitoa, Santa Ana, Sáric, and Tubutama, in the State of Sonora:

The Sásabe Customs Section, in the Municipality of Sáric, in the State of Sonora, depends on this Customs Office;

XXXVI.

SAN LUIS RÍO COLORADO CUSTOMS OFFICE: The Municipality of San Luis Río Colorado, in the State of Sonora;

XXXVII.

SONOYTA CUSTOMS OFFICE: The municipalities of Caborca, General Plutarco Elías Calles, Puerto Peñasco, and Pitiquito, in the State of Sonora:

The San Emeterio Customs Section, in the Municipality of General Plutarco Elías Calles, in the State of Sonora, depends on this Customs Office;

XXXVIII.

DOS BOCAS CUSTOMS OFFICE: The State of Tabasco and the municipalities of Altamirano, Amatán, Benemérito de las Américas, Bochil, Catazajá, Chapultenango, Chilón, El Bosque, Francisco León, Huitiupan, Ixhuatán, Ixtacomitán, Ixtapangajoya, Jitotol, Juárez, La Libertad, Marqués de Comillas, Ocosingo, Ostuacán, Oxchuc, Palenque, Pantepec, Pichucalco, Pueblo Nuevo Solistahuacán, Rayón, Reforma, Sabanilla, Salto de Agua, San Andrés Duraznal, San Juan Cancuc, Simojovel, Sitalá, Solosuchiapa, Sunuapa, Tapalapa, Tapilula, Tila, Tumbalá, and Yajalón, in the State of Chiapas:

The following customs sections depend on this Customs Office: the C.P.A. Carlos Rovirosa Pérez International Airport, in the City of Villahermosa in the Municipality of Centro; "El Ceibo" in the Municipality of Tenosique, all in the State of Tabasco; and the Nuevo Orizaba-Ingenieros Border Crossing Section in the Municipality of Benemérito de las Américas, in the State of Chiapas;

XXXIX.

ALTAMIRA CUSTOMS OFFICE: The municipalities of Aldama, Altamira, Bustamante, Casas, Gómez Farías, González, Güémez, Jaumave, Llera, Miquihuana, Padilla, Palmillas, Soto la Marina, Victoria, and Xicoténcatl, in the State of Tamaulipas:

The General Pedro José Méndez International Airport Section, in the Municipality of Victoria, in the State of Tamaulipas, depends on this Customs Office;

XL.

CIUDAD CAMARGO CUSTOMS OFFICE: The municipalities of Camargo and Gustavo Díaz Ordaz, in the State of Tamaulipas;

XLI.

CIUDAD MIGUEL ALEMÁN CUSTOMS OFFICE: The municipalities of Guerrero, Mier, and Miguel Alemán, in the State of Tamaulipas:

The Guerrero Customs Section, in the Municipality of Guerrero, in the State of Tamaulipas, depends on this Customs Office;

XLII.

CUSTOMS OFFICE OF CIUDAD REYNOSA: The municipalities of Burgos, Hidalgo, Mainero, Méndez, Reynosa, Río Bravo, San Carlos, San Nicolás and Villagrán, in the State of Tamaulipas, as well as the Municipalities of Dr. Coss, General Bravo, Los Aldamas and Los Herreras in the State of Nuevo León:

Dependent on this Customs Office are the customs sections of Las Flores and Río Bravo-Donna, both in the Municipality of Rio Bravo, the General Lucio Blanco International Airport section and the Anzaldúas section, both in the Municipality of Reynosa, all in the State of Tamaulipas;

XLIII.

CUSTOMS OFFICE OF MATAMOROS: The municipalities of Abasolo, Cruillas, Jiménez, Matamoros, San Fernando and Valle Hermoso, in the State of Tamaulipas:

Dependent on this Customs Office are the customs sections of Puerto el Mezquital, Lucio Blanco-Los Indios, General Servando Canales International Airport and the Matamoros Railway, all in the Municipality of Matamoros, in the State of Tamaulipas;

XLIV.

CUSTOMS OFFICE OF NUEVO LAREDO: The Municipality of Nuevo Laredo, in the State of Tamaulipas:

Dependent on this Customs Office are the customs sections of Estación Sánchez and the Nuevo Laredo International Airport "Quetzalcóatl", both in the Municipality of Nuevo Laredo, in the State of Tamaulipas;

XLV.

CUSTOMS OFFICE OF TAMPICO: The municipalities of Antiguo Morelos, Ciudad Madero, El Mante, Nuevo Morelos, Ocampo, Tampico and Tula, in the State of Tamaulipas, as well as the municipalities of Pánuco, Pueblo Viejo and Tampico Alto, in the State of Veracruz;

XLVI.

CUSTOMS OFFICE OF TUXPAN: The municipalities of Álamo Temapache, de Benito Juárez, Castillo de Teayo, Cazones de Herrera, Cerro Azul, Chalma, Chiconamel, Chicontepec, Chinampa de Gorostiza, Chontla, Chumatlán, Citlaltépetl, Coahuitlán, Coatzintla, Coxquihui, Coyutla, El Higo, Espinal, Filomeno Mata, Gutiérrez Zamora, Huayacocotla, Ilamatlán, Ixcatepec, Ixhuatlán de Madero, Martínez de la Torre, Mecatlán, Naranjos-Amatlán, Nautla, Ozuluama, Papantla, Platón Sánchez, Poza Rica de Hidalgo, San Rafael, Tamalín, Tamiahua, Tancoco, Tantima, Tantoyuca, Tecolutla, Tempoal, Tepetzintla, Texcatepec, Tihuatlán, Tlachichilco, Tlapacoyan, Tuxpan, Zacualpan, Zontecomatlán and Zozocolco de Hidalgo, in the State of Veracruz, as well as Xicotepec de Juárez, in the State of Puebla:

Dependent on this Customs Office is the Tuxpan customs section, in the Municipality of Tuxpan, in the State of Veracruz;

XLVII.

CUSTOMS OFFICE OF VERACRUZ: The municipalities of Acajete, Acatlán, Actopan, Acula, Acultzingo, Alpatláhuac, Altotonga, Alto Lucero de Gutiérrez Barrios, Alvarado, Amatitlán, Amatlán de los Reyes, Angel R. Cabada, Apazapan, Aquila, Astacinga, Atlahuilco, Atoyac, Atzacan, Atzalan, Ayahualulco, Banderilla, Boca del Río, Calcahualco, Camarón de Tejeda, Camerino Z. Mendoza, Carlos A. Carrillo, Carrillo Puerto, Chacaltianguis, Chiconquiaco, Chocamán, Coatepec, Coacoatzintla, Coetzala, Colipa, Comapa, Córdoba, Cosamaloapan, Cosautlán de Carvajal, Coscomatepec, Cotaxtla, Cuichapa, Cuitláhuac, Emiliano Zapata, Fortín, Huatusco, Huiloapan de Cuauhtémoc, Ignacio de la Llave, Ixhuacán de los Reyes, Ixhuatlán del Café, Ixhuatlancillo, Ixmatlahuacan, Ixtaczoquitlán, Jalacingo, Jalcomulco, Jamapa, Jilotepec, Juchique de Ferrer, La Antigua, La Perla, Landero y Coss, Las Minas, Las Vigas de Ramírez, Lerdo de Tejada, Los Reyes, Magdalena, Maltrata, Manlio Fabio Altamirano, Mariano Escobedo, Medellín de Bravo, Miahuatlán, Misantla, Mixtla de Altamirano, Naolinco, Naranjal, Nogales, Omealca, Orizaba, Otatitlán, Paso de Ovejas, Paso del Macho, Perote, Puente Nacional, Rafael Delgado, Rafael Lucio, Río Blanco, Saltabarranca, San Andrés Tenejapa, Sochiapa, Soledad Atzompa, Soledad de Doblado, Tatatila, Tehuipango, Tenampa, Tenochtitlán, Teocelo, Tepatlaxco, Tepetlán, Tequila, Texhuacán, Tezonapa, Tierra Blanca, Tlacojalpan, Tlacolulan, Tlacotalpan, Tlacotepec de Mejía, Tlalixcoyan, Tlalnelhuayocan, Tlaltetela, Tlaquilpa, Tlilapan, Tomatlán, Tonayán, Totutla, Tres Valles, Tuxtilla, Ursulo Galván, Vega de Alatorre, Veracruz, Villa Aldama, Xalapa, Xico, Xoxocotla, Yanga, Yecuatla, Zentla and Zongolica, in the State of Veracruz:

Dependent on this Customs Office is the General Heriberto Jara Corona International Airport Customs Section, in the Municipality of Veracruz, in the State of Veracruz;

XLVIII.

CUSTOMS OFFICE OF COATZACOALCOS: The municipalities of Acayucan, Agua Dulce, Catemaco, Chinameca, Coatzacoalcos, Cosoleacaque, Hidalgotitlán, Hueyapan de Ocampo, Isla, Ixhuatlán del Sureste, Jáltipan, Jesús Carranza, José Azueta, Juan Rodríguez Clara, Las Choapas, Mecayapan, Minatitlán, Moloacán, Nanchital de Lázaro Cárdenas del Río, Oluta, Oteapan, Pajapan, Playa Vicente, San Andrés Tuxtla, San Juan Evangelista, Santiago Sochiapan, Santiago Tuxtla, Sayula de Alemán, Soconusco, Soteapan, Tatahuicapan de Juárez, Texistepec, Uxpanapa and Zaragoza, in the State of Veracruz;

XLIX.

CUSTOMS OFFICE OF PROGRESO: The State of Yucatán:

Dependent on this Customs Office is the Lic. Manuel Crescencio Rejón International Airport Customs Section in the Municipality of Mérida, in the State of Yucatán;

L.

CUSTOMS OFFICE OF THE FELIPE ÁNGELES INTERNATIONAL AIRPORT: The perimeter of the Felipe Ángeles International Airport, located in Santa Lucía, Municipality of Zumpango, the municipalities of Acolman, Apaxco, Axapusco, Chiconcuac, Coacalco de Berriozábal, Coyotepec, Cuautitlán, Cuautitlán Izcalli, Ecatepec de Morelos, Huehuetoca, Hueypoxtla, Jaltenco, Jilotzingo, Melchor Ocampo, Nextlalpan, Nopaltepec, Otumba, San Martín de las Pirámides, Tecámac, Temascalapa, Teoloyucan, Teotihuacán, Tequixquiac, Tonanitla, Tultepec, Tultitlán and Zumpango, in the State of Mexico; the municipalities of Emiliano Zapata, San Agustín Tlaxiaca, Tepeapulco, Tepeji del Río de Ocampo, Tizayuca, Tlanalapa, Tolcayuca, Villa de Tezontepec, Zapotlán de Juárez and Zempoala, in the State of Hidalgo.

Article Second. The sub-directorships of the customs offices or their equivalents and the customs sections shall exercise their powers within the territorial jurisdiction corresponding to the Customs Office of which they are dependent.

Dependent on the customs offices are the customs sections, international airports, authorized border crossings, ports and railway and bus terminals and other points of inspection that have customs services, checkpoints and other review points located in the municipalities that make up their territorial jurisdiction.

The territorial jurisdiction of the country's maritime customs offices shall also include the maritime beaches, the Federal Maritime Terrestrial Zone, as well as the inland waters, territorial sea and exclusive economic zone situated in front of the coast, including the islands adjacent to it.

In the event of a fortuitous event or force majeure, when it is not possible to provide customs clearance services or exercise any of the powers attributed to the customs offices within their jurisdiction, they may exercise them in the jurisdiction of another Customs Office.

Article Third. When, in accordance with the applicable legal provisions, federal entities, municipalities or delegations are created or the name of those already existing is changed, the references to them in this Agreement, prior to the respective reforms, shall be understood to refer to the new federal entities, municipalities or delegations or to the recent names.

When the territorial extent of a Federal Entity, Municipality or Delegation or Political Mayoralty is modified, taxpayers located within said extent shall continue to be the responsibility of the administrative unit to which they belonged territorially before the modification.

Transitory Provisions

First. This Agreement shall enter into force once the general provisions issued by the Tax Administration Service necessary for the operation of this Agreement enter into force.

Second. The Agreement determining the territorial jurisdiction of the customs offices and the customs sections of the customs offices, published in the Official Gazette of the Federation on March 1, 2022 and its modification published in the same official medium on March 17, 2022, are hereby repealed.

Respectfully,

Mexico City, May 8, 2025. - Head of the National Customs Agency of Mexico, Rafael Fernando Marín Mollinedo. - Initialled.

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