Agreement Modifying the Determination of the Territorial Jurisdiction of Customs and Customs Sections

DOF: 17/07/2025

AGREEMENT modifying the one by which the territorial jurisdiction of customs and the customs sections of customs are determined

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

AGREEMENT MODIFYING THE ONE BY WHICH THE TERRITORIAL JURISDICTION OF CUSTOMS AND THE CUSTOMS SECTIONS OF CUSTOMS ARE DETERMINED.

RAFAEL FERNANDO MARÍN MOLLINEDO, Head of the National Customs Agency of Mexico, pursuant to the provisions of Articles 144, fraction I of the Customs Law; 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 through "DECREE by which various provisions of the Internal Regulations of the Ministry of Treasury and Public Credit and of the Internal Regulations of the Tax Administration Service are reformed and added, and by which the Internal Regulations of the National Customs Agency of Mexico are issued.", published in the Official Gazette of the Federation on December 21, 2021 and its reform published in the same official organ on May 24, 2022, and

Considering

That on May 15, 2025, the AGREEMENT by which the territorial jurisdiction of customs and the customs sections of customs are determined was published in the Official Gazette of the Federation.

That in order to facilitate the fulfillment of tax obligations by taxpayers, regarding the entry and exit of goods from the national territory and with the aim of keeping the Agreement referred to in the previous paragraph updated, the following is issued:

AGREEMENT MODIFYING THE ONE BY WHICH THE TERRITORIAL JURISDICTION OF CUSTOMS AND THE CUSTOMS SECTIONS OF CUSTOMS ARE DETERMINED

ARTICLE ONLY.-

Article First, fractions VI, XIV, XXIX, XXX, XXXIII, XL, XLI and XLII, of the AGREEMENT by which the territorial jurisdiction of customs and the customs sections of customs are determined, published in the Official Gazette of the Federation on May 15, 2025, are REFORMED, to read as follows:

" Article First.

...

I. to V. ...

VI.

LA PAZ CUSTOMS: The State of Baja California Sur:

The following customs sections depend on this Customs: Santa Rosalía, in the Municipality of Mulegé; Loreto, in the Municipality of Loreto; Pichilingue, 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. to XIII. ...

XIV.

CHIHUAHUA CUSTOMS: 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 General Roberto Fierro Villalobos International Airport customs section depends on this Customs, in the Municipality of Chihuahua, in the State of Chihuahua;

XV. to XXVIII. ...

XXIX.

CANCÚN CUSTOMS: The municipalities of Felipe Carrillo Puerto, Puerto Morelos, 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: the Tulum International Airport, Felipe Carrillo Puerto, in the Municipality of Felipe Carrillo Puerto; Puerto Morelos, in the Municipality of Puerto Morelos; and the Cozumel International Airport, in the Municipality of Cozumel, all in the State of Quintana Roo;

XXX.

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

The Subteniente López II "Chactemal" Customs Section depends on this Customs, in the Municipality of Othón P. Blanco, Chetumal, in the State of Quintana Roo;

XXXI. to XXXII. ...

XXXIII.

GUAYMAS CUSTOMS: 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: the General Ignacio Pesqueira García International Airport, in the Municipality of Hermosillo; and Ciudad Obregón adjacent to the Ciudad Obregón Airport, in the Municipality of Cajeme, all in the State of Sonora;

XXXIV. to XXXIX. ...

XL.

CIUDAD CAMARGO CUSTOMS: The municipalities of Camargo and Gustavo Díaz Ordaz, in the State of Tamaulipas; as well as the municipalities of Dr. Coss and Los Aldamas, in the State of Nuevo León;

XLI.

CIUDAD MIGUEL ALEMÁN CUSTOMS: The municipalities of Guerrero, Mier and Miguel Alemán, in the State of Tamaulipas; as well as the Municipality of Los Herreras, in the State of Nuevo León:

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

XLII.

CIUDAD REYNOSA CUSTOMS: 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 Municipality of General Bravo, in the State of Nuevo León:

The following customs sections depend on this Customs: Las Flores and Río Bravo-Donna, both in the Municipality of Río Bravo; the General Lucio Blanco International Airport and Anzaldúas, both in the Municipality of Reynosa, all in the State of Tamaulipas;

XLIII. to L. ...

...

Third Article. When, in accordance with applicable legal provisions, federative entities, municipalities, delegations, territorial demarcations or mayoralties are created, or the name of existing ones is changed, the references to them in this Agreement, before the respective reforms, shall be understood to refer to the new federative entities, municipalities, delegations, territorial demarcations or mayoralties or to the recent names.

When the territorial extent of a Federative Entity, Municipality, Delegation, Territorial Demarcation or Political Mayoralty is modified, taxpayers located within said extent will continue to be under the jurisdiction of the administrative unit to which they belonged territorially before the modification."

Transitory

First. This Agreement will enter into force once the modifications to the general provisions (General Rules of Foreign Trade and its Annexes) issued by the Tax Administration Service necessary for its operation, as well as the Agreement by which the territorial jurisdiction of customs and the customs sections of customs are determined, published in the Official Gazette of the Federation on May 15, 2025, enter into force.

Second. The Agreement by which the territorial jurisdiction of customs and the customs sections of customs are determined, 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, will continue to apply until the modifications to the general provisions (General Rules of Foreign Trade and its Annexes) issued by the Tax Administration Service necessary for the operation of this Agreement and the Agreement by which the territorial jurisdiction of customs and the customs sections of customs are determined, published in the Official Gazette of the Federation on May 15, 2025, are published.

Respectfully

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

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