Agreement Issuing the Guidelines Referenced in Article 159 Bis of the Customs Law

DOF: 31/03/2026

AGREEMENT Issuing the Guidelines Referenced in Article 159 Bis of the Customs Law

At the margin is a seal with the National Emblem, which reads: United Mexican States.- Finance.- Ministry of Finance and Public Credit.

AGREEMENT 44/2026

AGREEMENT ISSUING THE GUIDELINES REFERENCED IN ARTICLE 159 BIS OF THE CUSTOMS LAW

ÉDGAR ABRAHAM AMADOR ZAMORA, Secretary of Finance and Public Credit, based on

Articles 26, fraction VI and 31 of the Organic Law of the Federal Public Administration;

159 bis of the Customs Law, and 3 and 6, fraction XXXVII of the Internal Regulations of the Ministry of Finance and Public Credit, and

CONSIDERING

That on November 19, 2025, the "Decree Reforming, Adding, and Repealing Various Provisions of the Customs Law" was published in the Official Gazette of the Federation (DOF) with the objective of improving,

strengthening, and modernizing customs legislation, so that all actors participating in foreign trade can carry out their activities more efficiently;

That through the Decree mentioned in the previous consideration, Article 159 bis was added to the Customs Law (Law), creating the Customs Council, a collegiate body responsible for knowing and resolving matters regarding the granting, suspension, cancellation, and extinction of the patent, as well as the disqualification of customs brokers and the authorization, disqualification, and cancellation of customs agencies, as well as their extensions; in addition to being able to request the Ministry of Finance and Public Credit (SHCP) to initiate procedures for the suspension, cancellation, or extinction of the patent, as well as the disqualification of customs brokers or the authorization, disqualification, and cancellation of customs agencies, and to know and resolve regarding the authorization, granting, extension, suspension, cancellation, or extinction of the authorizations and concessions provided for in the Law, in accordance with the guidelines established by said dependency;

That the Seventh Transitional Provision of said Decree establishes that the SHCP will issue the guidelines mentioned in the previous consideration within ninety natural days from the entry into force of said Decree;

That the strengthening of customs procedures constitutes an indispensable condition to safeguard national security, protect public finances, facilitate foreign trade, raise the country's competitiveness, and ensure compliance with applicable legal provisions in customs and foreign trade matters, and

That in accordance with what is provided in the Fifth Transitional Provision of the "Decree Reforming, Adding, and Repealing Various Provisions of the Regulations of the Customs Law," published in the DOF on February 23, 2026, these guidelines have the approval of the Anti-Corruption and Good Government Secretariat,

I have deemed it appropriate to issue the following

AGREEMENT

1. These Guidelines aim to determine the manner in which customs authorities will submit to the Council's consideration the granting, suspension, cancellation, and extinction of the customs broker patent; the disqualification of customs brokers and the authorization, disqualification, and cancellation of customs agencies, and their extensions, as well as the other authorizations and concessions provided for in the Law, in accordance with what is established in Article 159 bis thereof.

2. For the purposes of these Guidelines, the following are understood:

I.

Customs Authorities: those referred to in Article 2, fraction II of the Law and whose attributes are related to the authorizations and concessions indicated in these Guidelines;

II.

Law: the Customs Law;

III.

Regulations: the Regulations of the Customs Law, and

IV.

Council: the Customs Council referred to in Article 159 bis of the Law.

3. The authorizations and concessions that customs authorities will submit to the Council, in addition to those related to the granting, suspension, cancellation, and extinction of the customs broker patent, the disqualification of customs brokers, and the authorization, disqualification, and cancellation of customs agencies and their extensions, in accordance with what is established in Article 159 bis of the Law, will include the following:

I.

Authorization for entry into national territory or exit from it through places other than those authorized, as referred to in Article 10, second paragraph of the Law.

II.

Authorization for the introduction or extraction of merchandise from national territory through pipes, ducts, cables, or other conveyance means, as referred to in Articles 11, 56, fraction III, and 84 of the Law and 39 of the Regulations.

III.

Concession for private parties to provide handling, storage, and custody services for merchandise in supervised premises concessioned, as referred to in Article 14, third paragraph of the Law.

IV.

Authorization for private parties to provide handling, storage, and custody services for merchandise in supervised authorized premises, as referred to in Article 14-A of the Law.

V.

Authorization to provide loading, unloading, and merchandise handling services in the fiscal precinct referred to in Article 14-C of the Law.

VI.

Authorization for the habilitation and administration of strategic supervised premises, as referred to in Article 14-D of the Law.

VII.

Authorization to provide electronic pre-validation services for data contained in declarations, as referred to in Article 16-A of the Law.

VIII.

Authorization not to pay taxes on foreign trade for the importation of merchandise that falls under the circumstances established in Articles 61, fractions IX, XIII, XIV, XVI, and XVII of the Law.

IX.

Authorization for courier and package companies, as referred to in Article 88 bis of the Law.

X.

Authorization to general warehouse companies, for the storage of merchandise destined for the fiscal deposit regime, as referred to in Article 119 of the Law.

XI.

Authorization for the establishment of fiscal deposits for the exhibition and sale of foreign and national merchandise in international, border, and deep-water seaports, as referred to in Article 121, fraction I of the Law.

XII.

Authorization for the establishment of fiscal deposits for companies in the terminal automotive industry to undergo the vehicle assembly and manufacturing process, as referred to in Article 121, fraction IV of the Law.

XIII.

Authorization for private parties to designate merchandise for the strategic supervised precinct regime, as referred to in Article 135-A of the Law.

4. The extension, renewal, suspension, revocation, cancellation, or extinction, as applicable, of the authorizations and concessions referred to in the previous section, must be submitted for determination by the Council.

5. For customs authorities to submit to the Council's consideration the draft resolutions for the granting, suspension, cancellation, extinction, disqualification, extension, renewal, or revocation, as referred to in sections 3 and 4 of these Guidelines, they must verify that the requirements and conditions set forth in the applicable legal provisions are met.

6. Customs authorities must make known to the Council the other authorizations and concessions provided for in the Law, distinct from those indicated in sections 3 and 4 of these Guidelines, by presenting a report in the periodicity and terms specified by said Council.

It will be the responsibility of the Ministry of Finance and Public Credit, prior to the opinion of the Anti-Corruption and Good Government Secretariat, to interpret for administrative purposes what is provided in these Guidelines.

TRANSITIONAL

Sole. These Guidelines enter into force the day following their publication in the Official Gazette of the Federation.

Mexico City, March 26, 2026. - Secretary of Finance and Public Credit, Édgar Abraham Amador Zamora.- Rubric.

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