Annex 2 of the General Foreign Trade Rules for 2025, published on December 30, 2024 — SHCP — MX

Thursday, January 9, 2025 OFFICIAL GAZETTE 7

ANNEX 2 of the General Foreign Trade Rules for 2025, published on December 30, 2024.

A seal with the National Coat of Arms appears on the margin, which reads: United Mexican States.- Treasury.- Secretariat of Finance and Public Credit.- Tax Administration Service.

ANNEX 2 OF THE GENERAL FOREIGN TRADE RULES FOR 2025

Foreign Trade Procedures

For the purposes of Articles 17-D, 18, 18-A, 19, and 37 of the Federal Tax Code (CFF), in relation to Rule 1.2.2., the promotions, requests or notices, and other foreign trade procedures presented before the customs authority are hereby made known, as follows:

Content

I. Official identifications and proof of address.
II. Procedures.

1/LA Registration of civil associations for the maintenance, repair, or expansion of customs facilities.
2/LA Request for real and concrete consultations in customs and foreign trade matters.
3/LA Request for consultations in customs and foreign trade matters through organizations that group taxpayers.
4/LA Request for tariff classification and NICO.
5/LA Request for registration in the Importers Registry.
6/LA Request for increase or decrease of sector(s) in the Registry of Importers of Specific Sectors.
7/LA Request to lift the suspension in the Importers Registry, Registry of Importers of Specific Sectors, or both, or, if applicable, of a specific sector or sectors of the latter. 8/LA Authorization for an additional customs office to the one of assignment. 9/LA Authorization for the reassignment of customs brokers to suppressed customs offices. 10/LA Authorization and extension of the customs broker's agent. 11/LA Authorization for change of customs office of assignment. 12/LA Notice for the destruction of goods belonging to the Federal Treasury. 13/LA Request for revocation of the agent's authorization. 14/LA Notice of changes by customs brokers in the societies they belong to, or of their leaving a society, to facilitate the provision of their services. 15/LA Notice of conclusion of operations of the customs broker who integrates or incorporates into a customs agency. 16/LA Authorization to extend the deadline to present the notice of conclusion of operations of the customs broker. 17/LA Authorization to conclude the procedure to obtain authorization to operate as a customs agency. 18/LA Notice of death of a customs broker by the customs agency. 19/LA Request for connection to the SAAI to transmit the information referred to in Rules 1.9.8. or 1.9.9. 20/LA Notice to lift the suspension to operate in the SEA for the clearance of goods. 21/LA Request for the benefit to avoid the initiation of the cancellation procedure for customs brokers for undeclared goods.

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22/LA Requests related to the Agreement establishing general provisions for the importation of vehicles in franchise, published in the DOF on August 29, 2007. 23/LA Request for registration of bank accounts to make payments in foreign trade operations. 24/LA Authorization and renewal to operate customs accounts or guarantee customs accounts. 25/LA Authorization and extension for the manufacture or importation of official locks. 26/LA Authorization and extension to provide the service of electronic pre-validation of data contained in customs declarations. 27/LA Authorization and extension to provide the service of electronic data processing and related services necessary to carry out the control of temporary importation of trailers, semi-trailers, and container chassis. 28/LA Request for authorization number to transmit customs declarations through the SEA, accreditation and revocation of legal representative, accreditation and revocation of common legal representative, authorization and revocation of auxiliaries, as well as designation of customs offices where the clearance of goods will be carried out. 29/LA Request for accreditation of permanent guests before the Council. 30/LA Authorization to operate as a customs agency. 31/LA Authorization for the incorporation of customs brokers into a customs agency. 32/LA Request to disassociate from a customs agency. 33/LA Authorization and extension of agents for customs agencies. 34/LA Request for revocation of authorization to agents of customs agencies. 35/LA Confirmation of agent for customs agency, resulting from the incorporation of its customs broker into the respective agency. 36/LA Authorization to customs agencies to act in additional customs offices. 37/LA Request for the designation of candidates for the customs broker patent. 38/LA Request for the application of examinations for candidates for the customs broker patent. 39/LA Request for the voluntary withdrawal of a customs broker and its ratification. 40/LA Request for the issuance of the Agreement granting the customs broker patent. 41/LA Request for publication in the DOF of the Agreement granting the customs broker patent. 42/LA Request for non-transferable foreign trade goods to INDEP in the quality of assignment. 43/LA Request for non-transferable foreign trade goods to INDEP in the quality of donation. 44/LA Authorization for the recovery of goods that have become property of the Federal Treasury. 45/LA Authorization and extension to provide services of handling, storage, and custody of foreign trade goods. 46/LA Authorization and extension for the habilitation of a building for the introduction of goods under the strategic supervised precinct regime and its administration. 47/LA Authorization for the expansion of the surface area to operate the strategic supervised precinct customs regime. 48/LA Authorization to provide services of loading, unloading, and handling of goods in the supervised precinct. 49/LA Authorization and
extension for the entry or exit of goods from national territory through places other than authorized. 50/LA Authorization and extension for the introduction or extraction of goods from national territory, through pipes, ducts, cables, or other conveying means.

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51/LA Request to obtain registration or renewal in the registry for taking samples of sterile, explosive, flammable, polluting, radioactive, corrosive, hazardous, toxic, or biologically infectious goods, or for which special installations or equipment are required for taking the same. 52/LA Request to disprove the precautionary embargo for declaring a false or non-existent address. 53/LA Authorization and extension of customs appraiser. 54/LA Authorization for modulation of customs declarations that had not been modulated in the automated selection mechanism. 55/LA Authorization for the importation of household goods of a permanent resident in national territory or a national who has passed away. 56/LA Request for compliance with NOM of commercial information. 57/LA Monthly notice on importation and sale of used vehicles. 58/LA Notice of temporary importation of goods carried out by residents abroad. 59/LA Notice of transfer of goods from companies with IMMEX Program to third parties registered to operate in their Program to carry out subcontracting processes and extension to remain in the facilities where the service is carried out. 60/LA Request for registration in the Registry of Goods Clearance of Companies, and notices of renewal or modification thereof. 61/LA Request for registration in the Registry of the Company Certification Scheme and notice for its renewal. 62/LA Notices related to the Registration in the Company Certification Scheme. 63/LA Request for acceptance, renewal, expansion, increase, or cancellation of the guarantee in VAT and IEPS matters. 64/LA Request for authorization to donate temporarily imported goods to the Federal Treasury. 65/LA Authorization for importation of household goods for students and national researchers. 66/LA Authorization for exemption from foreign trade taxes on the importation of donated goods. 67/LA Authorization for definitive importation without payment of foreign trade taxes, of special or permanently adapted vehicles to the needs of persons with disabilities. 68/LA Authorization for definitive importation without payment of foreign trade taxes, of goods that allow to supply or reduce any disability. 69/LA Authorization to request exemption from foreign trade taxes on the importation of machinery, obsolete equipment, or waste by companies with IMMEX Program. 70/LA Request for favorable technical opinion on compliance with security measures of the software program to carry out volumetric controls, to obtain authorization for the entry or exit of goods from national territory through places other than authorized. 71/LA Monthly notice of transfers to carry out subcontracting operations. 72/LA Request for donation of goods in cases of emergencies or natural disasters. 73/LA Authorization for a second or subsequent household goods of a permanent resident in national territory or a national. 74/LA Authorization for importation of household goods for residents in the border strip or region to the rest of
the country. 75/LA Request to obtain or renew the registry to effect the transmission of information of used vehicles. 76/LA Request for registration and renewal in the registry of companies providing background information on used vehicles.

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77/LA Request for authorization to extend the stay period of goods temporarily imported under ATA Carnets.
78/LA Request and renewal for registration in the registry of Courier and Package Companies.
79/LA Notice of compliance with omitted non-tariff regulations and restrictions.
80/LA Request for authorization for residents abroad to temporarily import machinery and apparatus, resulting from public tenders or contests for the duration of the respective contract. 81/LA Request for authorization to extend the temporary importation period of machinery and apparatus resulting from public tenders or contests. 82/LA Request for authorization to extend the temporary importation period of goods destined for a public show. 83/LA Authorization for temporary importation of goods destined for sports competitions and events. 84/LA Authorization for temporary importation of goods destined for sports motor racing competitions and events. 85/LA Authorization for temporary importation of goods destined for cultural events. 86/LA Authorization for temporary importation of goods destined for beauty pageants or international modeling events. 87/LA Authorization for temporary importation of goods destined for international dog shows. 88/LA Authorization for temporary importation of goods destined for the production of films. 89/LA Authorization for temporary importation of specialized vehicles and transport means used for the production of films of the cinematographic industry. 90/LA Authorization for temporary importation of test vehicles. 91/LA Authorization to extend the temporary importation period of furnishings, props, and other equipment necessary for filming. 92/LA Authorization to extend the temporary importation period of goods used to carry out scientific investigations. 93/LA Notice for the destruction of goods temporarily imported for sports competitions and events. 94/LA Notice of the destruction of goods temporarily imported for sports motor racing competitions and events. 95/LA Request for authorization to extend the temporary importation period of goods destined for cultural or sports events, in addition to those destined for research purposes. 96/LA Request for authorization for residents in national territory to temporarily import machinery and equipment, to fulfill a contract resulting from public tenders or contests for the duration of the respective contract. 97/LA Authorization for temporary importation of goods destined for research purposes. 98/LA Request for authorization for the destruction of the remains of goods temporarily imported, in fiscal deposit or in transit, that have suffered an accident in national territory. 99/LA Request for authorization for the change of regime of the remains of goods temporarily imported, in fiscal deposit or in transit, that have suffered an accident in national territory. 100/LA Request for authorization to consider as destroyed the remains of goods, subject to temporary importation, fiscal deposit, and transit, accidented in national territory. 101/LA Request for authorization to consider as returned the goods temporarily imported that have suffered damage in national territory and that, because of this, must be destroyed.

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102/LA Notice for the destruction of waste in accordance with Article 109 of the Law, for companies with IMMEX Program.
103/LA Notice of return of goods temporarily imported by companies with cancelled IMMEX Program.
104/LA Request for authorization to extend the exportation period of goods abroad granted by the Law.
105/LA Authorization to extend the temporary exportation period of fungible goods.
106/LA Authorization to provide the service of storage of goods in fiscal deposit and/or affix labels or seals.
107/LA Authorization for the addition, modification, and/or exclusion of premises, installations, warehouses, or branches for fiscal deposit and/or affix labels or seals. 108/LA Notice of destruction of goods destined for the fiscal deposit regime. 109/LA Notice of donation of goods in favor of the Federal Treasury. 110/LA Authorization and extension for the establishment of fiscal deposit for the exhibition and sale of foreign and national goods in international airports, authorized border crossings, and deep-sea ports. 111/LA Notice for the destruction of goods from fiscal deposit for exhibition and sale of goods. 112/LA Authorization and extension for the establishment of temporary fiscal deposit for premises destined to international exhibitions of goods. 113/LA Authorization and extension for the establishment of fiscal deposit to subject goods to the assembly and manufacturing process of vehicles to companies in the terminal automotive industry or manufacturing of self-propelled vehicles, add plants, or notify regarding the addition of warehouses, stores, and land. 114/LA Request for the registration of freight transport companies in transit and to provide cargo consolidation services by land. 115/LA Notice to act in customs offices where customs brokers or customs agencies are not assigned or authorized, only to effect the initiation or arrival of internal transit. 116/LA Authorization and extension to designate goods to the strategic supervised precinct regime. 117/LA Notice for the rectification of customs declarations resulting from the adoption of a conclusive agreement. 118/LA Authorization to temporarily import goods listed in Annex II of the IMMEX Decree or in Annex 28 of the RGCE, or in both. 119/LA Notice regarding the accreditation of requirements for companies that have operated through a company with IMMEX Program, in the shelter modality. 120/LA Authorization to issue the compliance opinion of the Guidelines of the Electronic System for the Control of Temporary Import Inventories. 121/LA Request to lift the registration in the company certification scheme, VAT and IEPS modality. 122/LA Request to extend the transfer of goods only once. 123/LA Authorization and extension for the manufacture or importation of electronic locks. 124/LA Notice of recurrent operations through simplified procedures. 125/LA Notice to present the detailed list of operations carried out through the simplified procedure. 126/LA Notice of registered accounts of vulnerable activities. 127/LA Request for correction of fiscal situation due to omission of payment of contributions or benefits to foreign trade. 128/LA Request for extraordinary service for the clearance of goods.

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129/LA Authorization for donation of goods to the Federal Treasury located abroad through Digital Window.
130/LA Concession and extension to provide services of handling, storage, and custody of foreign trade goods, in buildings located within the supervised precincts. 131/LA Request for registration and extension as a donee before customs of the border strip or region. 132/LA Authorization for those who intend to carry out processes of elaboration, transformation, or repair, in the strategic supervised precinct. 133/LA Authorization and extension to designate goods to the strategic supervised precinct regime for legal entities that have concession or authorization to provide services of handling, storage, and custody of foreign trade goods. 134/LA Request for voluntary cancellation of authorization to designate goods to the strategic supervised precinct regime. 135/LA Notice of modification of the corporate purpose of societies previously constituted for the provision of customs broker services. 136/LA Notice of kinship of customs brokers with the head or deputy head of the customs office. 137/LA Notice of incorporation and disincorporation of partners of the customs agency. 138/LA Request for reactivation of the customs broker patent. 139/LA Notice to import in various moments disassembled or unassembled goods. 140/LA Notice of extension of deadlines to comply with requirements of certified companies. 141/LA Request for registration in the Sectoral Exporters Registry. 142/LA Request to lift the suspension in the Sectoral Exporters Registry. 143/LA Request to lift the registration in the Sectoral Exporters Registry voluntarily.

I. Official identifications and proof of address

a) For the purposes of the procedures contained in the RGCE and its Annexes, official identification shall be understood as any of the following valid documents:

Voter ID card issued by the National Electoral Institute.
Passport.
Professional ID card with photograph. Electronic professional ID cards are exempted.
Driver's license and, in the case of minors, driving permit.
In the case of minors, the ID card issued by public educational institutions (affiliated with the SEP or private with official validity recognition) accredited with photograph and signature or the Personal Identity Card issued by the National Population Registry of the SEGOB.
In the case of senior citizens, the ID card issued by the National Institute of Senior Citizens.
In the case of foreigners, the corresponding migratory document issued by the competent authority (if applicable, migratory extension or renewal).

b) Likewise, for the purposes of formats and foreign trade procedures, proof of address shall be understood as any of the following documents:

Account statement in the name of the taxpayer provided by institutions of the financial system. This document shall not be older than four months, counted from the payment deadline.
Last property tax receipt; in the case of receipts for periods less than one year, it shall not be older than four months, and in the case of annual receipt, it shall correspond to the current fiscal year. (This document may be in the name of the taxpayer or a third party; in the case of legal entities, it may be in the name of one of the partners or shareholders, it shall not be necessary to show it as paid).
Last receipt for electricity, gas, pay TV, internet, telephone, or water services, provided that such receipt is not older than four months (this document may be in the name of the taxpayer or a third party; when legal entities declare that they cannot obtain these receipts in their name, it may be in the name of one of the partners or shareholders; it is not necessary that they be shown as paid). In the case of annual service receipts, they must correspond to the current fiscal year.
Last settlement in the name of the taxpayer from the Mexican Social Security Institute (IMSS).
Contracts for:
i. Lease, accompanied by the last rent payment receipt with an age not greater than four months that meets fiscal requirements, or the sublease contract and the last rent payment receipt with an age not greater than four months that meets fiscal requirements (this document may be in the name of the taxpayer or a third party; when legal entities declare that they cannot obtain these contracts in their name, they may be in the name of one of the partners or shareholders).
ii. Trust agreement duly notarized.
iii. Bank account opening that is not older than three months (this document may be in the name of the taxpayer or a third party, except in the case of legal entities, where it must be in their name).
iv. Electricity, telephone, or water services, that are not older than two months (these documents may be in the name of the taxpayer or a third party).
Letter of registration or residence in the name of the taxpayer, issued by State, Municipal Governments or their equivalents in Mexico City according to their territorial scope, that is not older than four months.
Proof of alignment and official number issued by the State, Municipal Government or its equivalent in Mexico City; this proof must contain the taxpayer's address and have an age not greater than four months (this document may be in the name of the taxpayer or a third party, except in the case of legal entities, where it must be in their name).
Official receipt or payment order issued by the State, Municipal Government or its equivalent in Mexico City; this proof must contain the taxpayer's fiscal address, have an age not greater than four months, and in the case of annual payment, must correspond to the current fiscal year (this document may be in the name of the taxpayer or a third party, except for the registration procedure in the Taxpayer Registry (RFC) in the case of legal entities, and it is not necessary that it be shown as paid).
In the case of salaried employees and taxpayers without economic activity, the valid voter credential issued by the National Electoral Institute, when it indicates the address.

The presentation of any of the documents referred to in the preceding subsection shall have only an indicative value regarding the location of the address indicated by the taxpayer for the purposes of the procedures submitted in accordance with this Resolution; therefore, they shall not be understood as proof of the fiscal address in procedures resulting from the exercise of verification powers by customs authorities, nor for the purposes of Article 10 of the Federal Tax Code (CFF) and other applicable legal provisions.

II. Procedures.

In accordance with Article 2, first paragraph of the Federal Customs Law (LFD), the amounts indicated in this Annex are of an informative nature and in case of discrepancy with those established in the LFD, the latter shall prevail.

The deadlines indicated in this Annex shall be calculated in accordance with Article 12, first paragraph of the CFF, in relation to the Glossary, fraction III, numeral 13 of the General Rules of Foreign Trade (RGCE).

In accordance with Articles 18 and 18-A of the CFF, the procedures carried out must comply with the requirements established in the cited provisions, as applicable.

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1/LA Registration of civil associations for the maintenance, repair, or expansion of customs facilities.

Procedure
Service
Description of Procedure or Service
Amount
Submits the request to obtain the registration that allows you to receive and administer contributions destined for the maintenance, repair, or expansion of customs facilities. Free Payment of Rights Cost: $

Who can request the Procedure or Service?
Legal entities with the status of authorized donees to receive deductible donations under the terms of the Income Tax Law (ISR Law).

When is it submitted?
When you wish to obtain the registration that allows you to receive and administer contributions destined for the maintenance, repair, or expansion of customs facilities.

Where can I submit it?
Before the Clerk's Office of the General Directorate of Customs Administration (DGJA), located at Avenida Paseo de la Reforma No. 10, ground floor, Tabacalera neighborhood, Cuauhtémoc Municipality, postal code 06030, Mexico City, during hours Monday to Thursday from 9:00 to 18:00 hours and Friday from 9:00 to 15:00 hours.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?
I. Go with the procedure documentation to the Clerk's Office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free writing as a receipt of receipt.

What requirements must I meet?
I. Certified copy of the constitutive act of the legal entity, in which it is expressly established that its corporate purpose and goal will be solely to constitute and administer funds for the maintenance, repair, or expansion of the facilities of the corresponding customs office, in addition to stating that the integration of the funds will come solely and exclusively from the concepts referred to in Article 202 of the Law.
II. Present official identification of the legal representative of the legal entity.
III. Be an authorized donee to receive deductible donations under the terms of the ISR Law, during the validity of the registration authorization.

Under what conditions must I comply?
I. Be constituted as a civil association.
II. Be registered and active in the RFC.
III. Have a valid e.firma (electronic signature).
IV. Be up to date in the fulfillment of your tax obligations.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service?
Not applicable.

Will the ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service?
No.

Resolution of the Procedure or Service
The resolution will be notified to you in the forms indicated in Articles 134, fractions I and II, and 136 of the CFF, as applicable, and the registration number will be published on the SAT Portal.

Maximum deadline for ANAM to resolve the Procedure or Service Three months.

Maximum deadline for ANAM to request additional information Three months.

Maximum deadline to comply with the requested information Ten days.

What document do I obtain upon finishing the Procedure or Service?
Office letter of response.

What is the validity of the Procedure or Service?
The registration will remain valid as long as you comply with being an authorized donee to receive deductible donations under the terms of the ISR Law.

ATTENTION CHANNELS

Inquiries and doubts
Personal attention at the ANAM offices located at Avenida Paseo de la Reforma No. 10, 22nd Floor, Tabacalera neighborhood, Cuauhtémoc Municipality, postal code 06030, Mexico City, during attention hours Monday to Thursday from 9:00 to 17:00 hours, and Friday from 9:00 to 14:00 hours.

Complaints and reports
I. Email: denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional Information
I. The maximum deadline for ANAM to resolve the procedure will be calculated from the fulfillment of all requirements and conditions indicated in this procedure sheet.
II. When the registration is not granted, another request must be submitted and the required documentation attached.
III. Documents presented previously, which are valid at the time of a new request, do not need to be presented again.
IV. Any change in the information of the registered civil association must be communicated via free writing, within five days following the day on which such change is made.

Legal Basis
Articles 202 of the Law, 82, fraction IV of the ISR Law, and 138 of the Regulations of the ISR Law, and rules 1.1.11. and 1.2.2. of the RGCE.

2/LA Request for real and concrete consultations in customs and foreign trade matters.

Procedure
Service
Description of Procedure or Service
Amount
Submits this request when you have doubts regarding the application of provisions in customs and foreign trade matters, which must be formulated regarding real and concrete situations. Free Payment of Rights Cost: $

Who can request the Procedure or Service?
Individuals and legal entities.

When is it submitted?
When you wish to make a consultation when you have doubts regarding the application of provisions in customs and foreign trade matters, which you must formulate regarding real and concrete situations.

Where can I submit it?
On the SAT Portal, through the tax mailbox: https://www.sat.gob.mx

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?
I. Enter the following link: https://www.sat.gob.mx/tramites/78858/presenta-una-consulta-en-materia-de-comercio-exterior-y-aduanal
II. Click on the START button.
III. Enter your RFC key and password, e.firma, or portable e.firma.
IV. Accept the terms and conditions.
V. Select consultations.
VI. Select the topic of the consultation you wish to present.
VII. Enter the data requested by the procedure.
VIII. Attach the documentation and information corresponding to your procedure.
IX. Sign and send the procedure, with your e.firma or portable e.firma.
X. Obtain your receipt of receipt.

What requirements must I meet?
I. Those established in fraction II, third paragraph of this Annex.
II. Documentation and other information related to the consultation you wish to present.

Under what conditions must I comply?
I. Have e.firma or portable e.firma.
II. Have the RFC key.
III. Have a tax mailbox.
IV. That the consultation is formulated individually and regarding real and concrete situations.
V. That the topic of the consultation is related to the application of provisions in customs and foreign trade matters.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service?
You will receive a notice in the contact methods registered in the tax mailbox (text message or email) indicating that you have a pending notification.

Will the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service?
Not applicable.

Resolution of the Procedure or Service
I. The office letter of response will be notified to you through the tax mailbox, or in person (in case you are protected against the use of the tax mailbox).
II. After the three-month period has passed without you being notified of the resolution, you may consider that the authority resolved negatively.

Maximum deadline for SAT to resolve the Procedure or Service Three months.

Maximum deadline for SAT to request additional information Three months.

Maximum deadline to comply with the requested information Ten days.

What document do I obtain upon finishing the Procedure or Service?
Office letter of response.

What is the validity of the Procedure or Service?
It will be valid as long as the customs and foreign trade provisions or the interpretation criteria that supported the sense of the resolution are not modified.

ATTENTION CHANNELS

Inquiries and doubts
I. MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for the United States and Canada.
II. Personal attention at SAT offices, located in various cities in the country, during attention hours Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.
The addresses of the offices are available at:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios
III. In the Tax Service Modules and SARE Modules, during attention hours from 8:30 to 14:30 hours.
IV. Via Chat: http://chat.sat.gob.mx

Complaints and reports
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile Application for cell phone, section Complaints and Reports.
IV. On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia
V. Red phones located in SAT offices.

Additional Information
I. The documentation and other information must be digitized in PDF format, without each file exceeding 4 megabytes.
II. If the file size is larger, you must adjust it by dividing it into several files that meet the size and specifications indicated.
III. You cannot attach more than one file with the same name.
IV. You cannot send files with blank pages.

Legal Basis
Articles 1 of the Law, and 18, 18-A, 19, 34, and 37 of the CFF, and rules 1.2.2. and 1.2.8. of the RGCE.

3/LA Request for consultations in customs and foreign trade matters through organizations that group taxpayers.

Procedure
Service
Description of Procedure or Service
Amount
Submits the request so that, in your capacity as a legal entity registered as an association, chamber, or organization that groups various taxpayers, you make a consultation related to the application of provisions in customs and foreign trade matters, which affect the generality of your members or associates. Free Payment of Rights Cost: $

Who can request the Procedure or Service?
Legal entities registered as associations, chambers, or organizations that group various taxpayers.

When is it submitted?
When you wish to make a consultation related to the application of provisions in customs and foreign trade matters, which affect the generality of your members or associates.

Where can I submit it?
On the SAT Portal, through the tax mailbox at the following link:
https://www.sat.gob.mx

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What requirements must I meet?
I. Those established in fraction II, third paragraph of this Annex.
II. Documentation and other information related to the consultation you wish to present.
III. Prove that you are constituted in accordance with the Law of Business Chambers and their Confederations, as applicable.
IV. General power of attorney for acts of administration of the legal representative of the legal entity.

Under what conditions must I comply?
I. Have e.firma or portable e.firma.
II. Be a patronal association; workers' union; chamber of commerce and industry; agricultural, livestock, fishing, or forestry group; college of professionals, as well as an organism that groups them; civil association that, in accordance with your statutes, has the same corporate purpose as business chambers and confederations under the terms of the ISR Law.
III. That the consultation is related to the application of any provision in customs and foreign trade matters that affects the generality of your members or associates.
IV. Have the RFC key.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service?
You will receive a notice in the contact methods registered in the tax mailbox, indicating that you have a pending notification.

Will the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service?
Not applicable.

Resolution of the Procedure or Service
I. The response to the consultation will be made via office letter and will be notified to you through the tax mailbox or in person (in case you are protected against the use of the tax mailbox).
II. After the three-month period has passed without you being notified of the resolution, you may consider that the authority resolved negatively.

Maximum deadline for SAT to resolve the Procedure or Service Three months.

Maximum deadline for SAT to request additional information Three months.

Maximum deadline to comply with the requested information Ten days.

What document do I obtain upon finishing the Procedure or Service?
Office letter of response.

What is the validity of the Procedure or Service?
It will be valid as long as the provisions in customs and foreign trade matters or the interpretation criteria that supported the sense of the resolution are not modified.

ATTENTION CHANNELS

Legal Basis
Articles 1 of the Law, 18, 18-A, 19, 34, and 37 of the CFF, and 7 of the ISR Law, and rules 1.2.2. and 1.2.8., second paragraph of the RGCE.

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4/LA Tariff Classification and NICO Request.

Procedure / Service

Description of Procedure or Service	Amount
Submits the request to know the tariff fraction and NICO of the merchandise subject to the foreign trade operation.	Free
Payment of duties	Cost: $

Who can request the Procedure or Service?
Importers, exporters, customs brokers, customs agencies, confederations, chambers, or associations.

When is it submitted?
I. Prior to the foreign trade operation, when you consider that the merchandise subject to the operation may be classified in more than one tariff fraction or NICO.
II. At any time, when you wish to know the tariff classification and NICO of the merchandise subject to the operation.

Where can I submit it?
I. Through the SAT Portal, at the following link:
https://www.sat.gob.mx/tramites/71719/presenta-tu-consulta-de-clasificacion-arancelaria
II. You may also submit it in person at the official registry office of the ACNCE, located at Avenida Hidalgo number 77, Guerrero neighborhood, Cuauhtémoc Borough, postal code 06300, Mexico City, during hours from Monday to Friday from 8:00 to 14:30.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?

I. Online:
a) Enter the SAT Portal, at the following link:
https://www.sat.gob.mx/tramites/71719/presenta-tu-consulta-de-clasificacion-arancelaria b) Click on the START button. c) Enter with the RFC key and password, or by using your portable e.firma or e.firma. d) Accept the terms and conditions. e) Select Queries. f) Select the Tariff Classification modality. g) Capture the data requested by the procedure. h) Attach the documentation and information corresponding to your procedure. i) Sign and send the procedure with your e.firma. j) Obtain your receipt acknowledgment.

II. In person:
a) Go with the procedure documentation to the official registry office of the authority mentioned in the previous section. b) Deliver the documentation to the authority in charge of the procedure. c) Receive and keep the stamped free-form document as a receipt acknowledgment.

What requirements must I meet?

I. If you carry out the procedure online:
a) Attach the documentation and information corresponding to your procedure. b) If necessary, by means of a free-form document, present a sample of the merchandise subject to the query before the official registry office of the ACNCE, stating the folio or receipt acknowledgment number obtained by the online submission of the procedure. When it is not possible to present the sample due to its volume or physical characteristics, you must attach catalogs, technical sheets, labels, photographs, plans, etc., (in Spanish) that describe in detail their physical and technical characteristics and other elements that will allow their full identification, in order to determine the correct tariff classification and NICO. c) When the sample requires chemical or technical analysis, you must attach the proof of payment of duties made through the electronic format D9 Multiple Payment Form for Foreign Trade, contained in Annex 1 of the RGCE, in accordance with what is established in rule 1.6.2. of the RGCE, for the amount of $6,115.00 (six thousand one hundred fifteen pesos 00/100 m.n.), for each sample subject to analysis. d) Within the facts and circumstances related to the promotion, you must state the NICO you consider applicable, or with which there is doubt. e) In its case, a free-form document in which you state the reasons that support your appreciation regarding the tariff fraction and the NICO you consider applicable.

II. If you carry out the procedure in person, you must present the following:
a) Free-form document in which you state:

The tariff fraction and NICO you consider applicable, the reasons that support your appreciation, and the tariff fraction or fractions or the NICO or NICOs with which there is doubt, or,
That you wish to know the tariff classification and NICO that correspond to the merchandise.

Thursday, January 9, 2025 OFFICIAL GAZETTE 19

b) Original or certified copy, as well as simple copy for verification, of the general power of attorney for acts of administration of the legal representative, when it concerns legal entities. c) Original or certified copy, as well as simple copy for verification, of the valid official identification of the legal representative of the legal entity requesting the query, or of the natural person when acting on their own behalf. d) Sample of the merchandise subject to query. When it is not possible to present the sample due to its volume or physical characteristics, you must attach catalogs, technical sheets, labels, photographs, plans, etc., (in Spanish) that describe in detail their physical and technical characteristics and other elements that will allow their full identification, in order to determine the correct tariff classification and NICO. e) When the sample requires chemical or technical analysis, you must attach the proof of payment of duties, made through the electronic format D9 Multiple Payment Form for Foreign Trade, contained in Annex 1 of the RGCE, in accordance with what is established in rule 1.6.2. of the RGCE, for the amount of $6,115.00 (six thousand one hundred fifteen pesos 00/100 m.n.), for each sample subject to analysis.

Under what conditions must I comply?
If you carry out the procedure online:
I. Have a valid password, portable e.firma, or e.firma.
II. Have the RFC key.
III. The status of the tax mailbox must be found as Validated.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Contact MarcaSAT or consult the tax mailbox in the SAT Portal, entering at the following link:
https://www.sat.gob.mx

Will the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service? No.

Resolution of the Procedure or Service
The resolution will be notified through the tax mailbox, or at the tax domicile or that which has been indicated to hear and receive notifications.

Maximum period for the SAT to resolve the Procedure or Service	Maximum period for the SAT to request additional information	Maximum period to comply with the requested information
Three months.	Three months.	Ten days.

What document do I obtain at the end of the Procedure or Service? Resolution letter.

What is the validity of the Procedure or Service? It will be valid as long as the facts, circumstances, or legal provisions that supported the sense of the resolution are not modified.

ATTENTION CHANNELS

Inquiries and doubts	Complaints and reports
I. MarcaSAT: 55-62-72-27-28 and 55-87-74-48-87-28 for United States and Canada.
II. Personal attention in SAT offices, located in various cities of the country, during attention hours from Monday to Thursday from 8:30 to 16:00, and Friday from 8:30 to 15:00.
The addresses of the offices are available at the following link:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios
III. In the Tax Service Modules and SARE Modules, the attention hours may be from 8:30 to 14:30.
IV. Via Chat, at the following link:
http://chat.sat.gob.mx	I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email:
denuncias@sat.gob.mx
III. SAT Mobile Application for cell phone, section Complaints and Reports.
IV. Through the SAT Portal at the following link:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia
V. Red phones located in SAT offices.

Additional Information
The maximum period for the SAT to resolve the procedure will be counted from when the file is duly integrated.

Legal Basis
Articles 47 and 48 of the Law, 52 of the LFD and 18, 18-A, 19 and 34 of the CFF, rules 1.2.2., 1.2.9. and 1.6.2. of the RGCE and Annex 19 of the RMF.

20 OFFICIAL GAZETTE Thursday, January 9, 2025

5/LA Request for registration in the Importers Registry.

Procedure / Service

Description of Procedure or Service	Amount
Submits the request when you wish to register in the Importers Registry.	Free
Payment of duties	Cost: $

Who can request the Procedure or Service?
Any natural person or legal entity through their legal representatives.

When is it submitted?
When you wish to register in the Importers Registry.

Where can I submit it?
Through the SAT Portal, at the following link:
https://www.sat.gob.mx/tramites/46063/inscribete-en-el-padron-de-importadores

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?
I. Enter the SAT Portal at the following link:
https://www.sat.gob.mx/tramites/46063/inscribete-en-el-padron-de-importadores
II. Click on the START button.
III. Capture the RFC key, password, and captcha indicated by the system, or enter with your e.firma and press send.
IV. Register or select the number of the patent of the customs broker or brokers that will provide their service for the importation.
V. Choose the validity of the entrusted charge and select add.
VI. Press the Send button.
VII. Verify your information on the Preview screen; if correct, press the Confirm button.
VIII. Enter your e.firma and select the Confirm button.
IX. Select Conclude your Request, with this you carry out the sending of your request.
X. Conclude your request and you will obtain an acknowledgment of the registration of the procedure.

What requirements must I meet?
You do not need to present documentation; however, you must comply with the conditions indicated below.

Under what conditions must I comply?
I. Be registered and active in the RFC.
II. Have your valid e.firma.
III. Be up to date in the fulfillment of your tax obligations.
IV. The status of the taxpayer's tax domicile must be Located.
V. The status of the tax mailbox must be found as Validated.
VI. Have at least one customs broker whose patent is valid, with a customs agency, with a customs attorney and/or with a legal representative, who carries out their foreign trade operations.
VII. Not be found in the list of companies published by the SAT in accordance with articles 69 and 69-B, fourth paragraph of the CFF, with the exception of fraction VI of said article 69.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Consult the link:
https://www.sat.gob.mx/aplicacion/46346/consulta-tus-solicitudes-en-el-padron-de-importadores, observing the following steps:
I. Click on the EXECUTE ONLINE button.
II. Capture the RFC key, password, and captcha indicated by the system, or enter with your e.firma and private key.
III. Select the date of submission of the procedure to consult.
IV. Verify if the procedure is resolved.
V. Consult the response by selecting the View Doc button.

Thursday, January 9, 2025 OFFICIAL GAZETTE 21

Will the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service? No.

Resolution of the Procedure or Service
I. If you meet the requirements and conditions indicated in this procedure sheet, you will be notified of your registration in the Importers Registry, through the SAT Portal in the queries section contained in the following link:
https://www.sat.gob.mx/aplicacion/46346/consulta-tus-solicitudes-en-el-padron-de-importadores
II. When the request has been rejected, you will be notified and informed of the inconsistencies detected in the procedure, through the SAT Portal in the queries section contained in the following link:
https://www.sat.gob.mx/aplicacion/46346/consulta-tus-solicitudes-en-el-padron-de-importadores

Maximum period for the SAT to resolve the Procedure or Service	Maximum period for the SAT to request additional information	Maximum period to comply with the requested information
Six days.	The authority will not require the presentation of additional documentation.	Not applicable.

What document do I obtain at the end of the Procedure or Service? Response acknowledgment issued by the authority through the SAT Portal.

What is the validity of the Procedure or Service? Indefinite.

ATTENTION CHANNELS

Inquiries and doubts	Complaints and reports
I. Telephone Attention: MarcaSAT, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728, from Monday to Friday from 9:00 to 18:00, except non-working days.
II. Via Chat: http://chat.sat.gob.mx
III. Personal attention in SAT offices, located in various cities of the country, on the days and hours established in the following electronic address:
https://sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios
IV. Minisite of importers and exporters registry:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/index.html	I. SAT Complaints and Reports: from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports) 55 885 22 222.
II. Email:
denuncias@sat.gob.mx
III. In the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/preprese-tu-queja-o-denuncia
IV. Red phones located in SAT offices.

Additional Information
I. Any doubt, clarification, or query related to your procedure, you can carry it out through a clarification case in the SAT Portal, accessing the section: RFC Procedures/Importers and Exporters/Complement your procedures from the Registry of: Importers, Importers of Specific Sectors, and Sectorial Exporters, or in accordance with the Quick Guide for the taxpayer on the operation of clarification cases, orientation, and request of procedures related to the Importers and Exporters Registry that you can verify at the following link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaracion_Orientacion.pdf, in relation to procedures of the Registry of Importers, and Sectorial Exporters, published in the SAT Portal, in the minisite of the importers and exporters registry which is at the following link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/index.html, in which you can find guides, rules, instructions, and information related to the procedure. In addition to this option, you can present the aforementioned information directly before the AGSC, located at Avenida Hidalgo number 77, Guerrero neighborhood, Cuauhtémoc Borough, postal code 06300, Mexico City, with attention hours from Monday to Friday from 8:30 to 14:30.
II. Consult your situation and that of your tax domicile in the SAT Portal, click on Other procedures and services / see more/ Basic taxpayer services/consult your tax information/ enter your RFC and password, and review your fiscal location (Domicile Status/Taxpayer Status at domicile); or enter the following link:
http://www.sat.gob.mx/consultas/44083/consulta-tu-informacion-fiscal In case of not being located, enter a request for domicile verification in My portal with your RFC and password, selecting the option of Internet Services/Services or requests/Request using the label VERIF DOM_PGIYSE_EXS. Likewise, you will find step by step the procedure to carry out said request in the Quick Guide for the taxpayer on the operation of clarification cases, orientation, and service or request of procedures related to the Importers and Exporters Registry which is at the following link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaracion_Orientacion.pdf.

Legal Basis
Articles 59, fractions III and IV of the Law, 82 and 83 of the Regulation and 27, 29, 69 and 69-B of the CFF, rules 1.2.2. and 1.3.2. of the RGCE and Annex 1-A of the RMF.

22 OFFICIAL GAZETTE Thursday, January 9, 2025

6/LA Request for increase or decrease of sector(s) in the Specific Sectors Importers Registry.

Procedure / Service

Description of Procedure or Service	Amount
Submits the request to increase or decrease sector(s) in the Specific Sectors Importers Registry.	Free
Payment of duties	Cost: $

Who can request the Procedure or Service?
Natural or legal persons registered in the Importers Registry or in the Specific Sectors Importers Registry.

When is it submitted?
When you wish to increase or decrease sectors of the Specific Sectors Importers Registry.

Where can I submit it?
Through the SAT Portal, at the following link:
https://www.sat.gob.mx/tramites/56637/aumenta--en-el-padron-de-importadores-tus-sectores-especificos

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?
I. Enter the SAT Portal, at the following link:
https://www.sat.gob.mx/tramites/56637/aumenta--en-el-padron-de-importadores-tus-sectores-especificos
II. Click on the START button.
III. Capture the RFC key, password, and captcha indicated by the system or enter with your e.firma and press send.
IV. Select the specific sector you wish to increase or decrease.
V. For specific sectors with additional requirements, choose the sector and attach the file of the requirement you are going to send, in accordance with the specifications indicated in the guide corresponding to the sector, which you can find at the following link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/guias_pise.html
VI. Press the Send button.
VII. Verify your information on the Preview screen if correct, press the Confirm button.
VIII. Enter your e.firma and select the Confirm button.
IX. Select Conclude Request, with this you carry out the sending of your request.
X. Conclude your request and you will obtain an acknowledgment of the registration of the procedure.

What requirements must I meet?
I. For the following specific sectors of Annex 10, fraction I Registry of Specific Sectors Importers of the RGCE, you do not need additional documentation to that requested in procedure sheet 5/LA of this Annex:
a) Sector 1 Chemical products. b) Sector 3 Chemical precursors and essential chemicals. c) Sector 4 Firearms and their parts, spare parts, accessories, and ammunition. d) Sector 5 Explosives and material related to explosives. e) Sector 6 Chemical substances, materials for pyrotechnic uses and devices related to the use of explosives. f) Sector 7 The other weapons and accessories. Cold weapons and accessories. Detonators. g) Sector 8 Machines, apparatus, devices, and artifacts related to weapons and others.
II. For the following specific sectors of Annex 10, fraction I Registry of Specific Sectors Importers of the RGCE, it is required:
a) Specific sectors 10 Footwear, 11 Textile and clothing, 12 Ethyl alcohol, 13 Hydrocarbons and fuels, 14 Metallurgical, 15 Metallurgical products, and 16 Automotive attach in plain text file (txt) the list with the full name and the valid RFC key of the partners, shareholders, associates, and legal representatives currently of the company. As well as the digitized files of the protocolized instruments that prove said relationships. The partners, shareholders, associates, and legal representatives must be registered and active in the RFC. In case of having partners, shareholders, or associates residing abroad, not obliged to register in the RFC, provide the folio number of the request presented in My portal through the label REL SOCIOS ACC O ASOC RES EXT, through which the Official Form 96 Relationship of Partners, Shareholders, or Associates residing abroad was presented, contained in Annex 1 Official tax forms of the RMF, in accordance with procedure sheet 139/CFF Declaration of relationship of partners, shareholders, or associates residing abroad of legal entities residing in Mexico that opt not to register in the RFC (Official Form 96), contained in Annex 1-A Tax procedures of the RMF. b) Specific sectors 14 Metallurgical and 15 Metallurgical Products, in addition to what is requested in fraction II, subsection a), you must attach a free-form document signed by the legal representative stating, under oath, the detail of the merchandise to be imported, indicating its tariff fraction and NICO.
III. Additionally, for the following specific sectors it is required:
a) Sector 2 Radioactive and nuclear, attach to your request in digitized file any of the following documents issued by the National Commission of Nuclear Safety and Safeguards of the SENER, in accordance with applicable legal provisions:

Authorization for acquisition and transfer.
Authorization for service providers.

Wednesday, January 9, 2025 OFFICIAL GAZETTE 23

Operating license.
Authorization for the import of specified non-nuclear material. Only for the import of graphite with nuclear grade purity that will not be used for nuclear purposes, classified under tariff fractions and NICO 3801.10.01 00 and 3801.10.99 00.
Authorization for the import of ionizing radiation generating equipment (X-ray equipment and/or accelerators).
Authorization for the import of radioactive material.
Authorization for exemption from operating license.
Authorization for the import of nuclear material.
Authorization for the import of specified non-nuclear material (Heavy Water Deuterium Oxide).

b) Sector 9 Cigars, you must comply with the following:

Attach the file with the valid sanitary license for establishments that produce, manufacture, or import tobacco products, issued by COFEPRIS.
Be registered in Annex 11 Catalogs of keys and brands of carved tobacco and alcoholic beverages of the RMF or present the authorization letter issued by the Central Administration of Internal Tax Normativity of the AGJ indicating that the brand keys were registered in the Catalog of Keys of Carved Tobacco Brands of the MULTI-IEPS contained in Annex 1 Official fiscal forms of the RMF.

c) Sector 12 Ethyl Alcohol, in addition to what is requested in fraction II, subsection a), you must comply with the following:

Attach a free-form statement, under oath, declaring the industrial use of the merchandise.
Be up to date in the presentation of Annex 3 of the MULTI-IEPS, contained in Annex 1 Official fiscal forms of the RMF.

d) Sector 13 Hydrocarbons and fuels, in addition to what is requested in fraction II, subsection a), you must attach:

A free-form statement signed by the legal representative, under oath, detailing the merchandise to be imported, including the tariff fraction and NICO.
When the activity registered in the RFC is not related to the specific sector referred to in this subsection, a free-form statement signed by the legal representative, under oath, stating that the importation will be for own use, specifying the use to be given to the merchandise.
When it concerns importation through ducts, the Authorization for introduction or extraction of merchandise from national territory, through pipes, ducts, cables or other means susceptible of conducting them, issued by the ANAM.
A free-form statement signed by the legal representative, under oath, regarding the general description of the importer's operation, from entry into national territory until delivery to each of its clients, specifying the means of transport and the physical location of the storage facilities or equipment, including storage for own use, distribution or dispensing where the merchandise will be received. The addresses must be registered in the RFC and have a status of Located or in the process of verification.
A free-form statement signed by the legal representative, under oath, regarding the name or corporate name and the RFC key of the person(s) holding the valid permit issued by the Energy Regulatory Commission to carry out the activities of commercialization, transport and storage of merchandise, also attaching the corresponding permits. For the purposes of this section, it also proves the commercial relationship with such subjects, through CFDI or contracts, or in its case, indicate if such activities will be carried out directly, for which the valid permit issued by said Energy Regulatory Commission must be provided. In the case of storage for own use, indicate only the name or corporate name and the RFC key of the person(s) owning such facilities.
Regarding merchandise classified under tariff fractions and NICO 2207.10.01 00 and 2207.20.01 00, a free-form statement signed by the legal representative, under oath, declaring the use to be given to the merchandise.
When it concerns hydrocarbons and petroleum products whose importation is subject to a prior import permit issued by SENER, the valid prior permit.
In the case of petroleum products, the documentation that proves the commercial relationship with the laboratory or laboratories accredited and approved by the Energy Regulatory Commission or with foreign laboratories registered before the SE, as applicable, to comply with what is established in NOM-016-CRE-2016, Specifications of quality of petroleum products, published in the DOF on August 29, 2016 and its subsequent modifications; you must prove the commercial relationship with the aforementioned laboratories for each merchandise to be imported.
When the merchandise to be imported is subject to the prior permit by SENER, the requirements referred to in this subsection, numerals 4, 5 and 8 of this procedure sheet, will be considered fulfilled, attaching the valid prior permit issued by SENER for the importation of said merchandise(s). What is established in the present paragraph will only be applicable when permits issued after the entry into force of the Agreement that establishes the merchandise whose importation and exportation is subject to regulation by the Ministry of Energy, published in the DOF on December 26, 2020 and its subsequent modifications, are attached.

e) Sector 14 Steel, in addition to what is requested in fraction II, subsections a) and b), attach a free-form statement signed by the legal representative, detailing the industrial process, and indicating if the applicant has machinery to carry it out.

24 OFFICIAL GAZETTE Wednesday, January 9, 2025

What conditions must I comply with?
I. Be registered and active in the RFC.
II. Be registered and active in the Importers Registry.
III. Have a valid e.firma.
IV. Be up to date in the fulfillment of your tax obligations.
V. The status of the taxpayer's fiscal address must be Located.
VI. The status of the tax mailbox must be Validated.
VII. Have at least one customs broker whose patent is valid, with a customs agency, with a customs representative and/or with a legal representative, who carries out their foreign trade operations.
VIII. Not be on the list of companies published by the SAT, pursuant to articles 69 and 69-B, fourth paragraph of the CFF, with the exception of fraction VI of said article 69.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Will the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service? Consult the following link:
https://www.sat.gob.mx/aplicacion/46346/consulta-tus-solicitudes-en-el-padron-de-importadores
I. Click on the button RUN ONLINE.
II. Enter the RFC key, password and captcha indicated by the system, or log in with your e.firma and private key.
III. Select the date of the procedure to consult.
IV. Verify if the procedure is resolved.
V. Consult the response by selecting the button View Doc.

No.
Resolution of the Procedure or Service
I. If you comply with the requirements and conditions stated in this procedure sheet, you will be notified of your registration in the Specific Sectors Importers Registry through the SAT Portal, in the section for consulting requests, contained in the following link:
https://www.sat.gob.mx/aplicacion/46346/consulta-tus-solicitudes-en-el-padron-de-importadores
II. When the request has been rejected, you will be notified and informed of the inconsistencies detected in the procedure through the SAT Portal in the section for consulting requests, contained in the following link:
https://www.sat.gob.mx/aplicacion/46346/consulta-tus-solicitudes-en-el-padron-de-importadores

Maximum time limit for the SAT to resolve the Procedure or Service Maximum time limit for the SAT to request additional information Maximum time limit to comply with the requested information Ten days. Not applicable. Not applicable.

What document do I obtain at the end of the Procedure or Service?
What is the validity of the Procedure or Service?
Receipt of procedure registration and, if applicable, an official response letter issued by the authority.
Not applicable.

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
I. Telephone Attention: MarcaSAT, from anywhere in the country 55 627 22 728 and from outside the country (+52) 55 627 22 728, from Monday to Friday from 9:00 to 18:00 hours, except non-working days.
II. Via Chat: http://chat.sat.gob.mx
III. Personal attention at SAT offices, located in various cities in the country, on the days and hours established in the following link:
https://sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 8:30 to 16:00 hours and Friday from 8:30 to 15:00 hours.
IV. Minisite of Importers and Exporters Registry:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/index.html

I. SAT Complaints and Reports: from anywhere in the country: 55 885 22 222 and from outside the country (+52) 55 885 22 222 (complaints and reports) 55 885 22 222.
II. Email: denuncias@sat.gob.mx
III. Through the SAT Portal at the following link:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia
IV. Red phones located in SAT offices.

Wednesday, January 9, 2025 OFFICIAL GAZETTE 25

Additional Information
I. Any doubt, clarification or consultation related to your procedure or if you wish to add additional information, you can do so through a clarification case on the SAT Portal, accessing the section:
RFC Procedures/Importers and Exporters/Complete your procedures from the Registry of: Importers, Specific Sectors Importers and Sectorial Exporters, or according to the Quick Guide for the taxpayer on the operation of clarification cases, orientation and request of procedures related to the Importers and Exporters Registry that you can verify at the following link http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaracion_Orientacion.pdf, regarding procedures of the Importers Registry, and Sectorial Exporters, published on the SAT Portal, in the minisite of the importers and exporters registry which is at the following link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/index.html, in which you will find guides, rules, instructions and information related to the procedure. In addition to this option, you can present the aforementioned information directly before the AGSC, located at Avenida Hidalgo number 77, ground floor, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, with an attention schedule from Monday to Friday from 8:30 to 14:30 hours.
II. You can request that the registration in the Specific Sectors Importers Registry be left without effect when you need to cancel all your sectors, through a clarification case on the SAT Portal with the label BAJA_TOTAL_PISE, indicating in the subject that you wish to leave without effect the registration in the Specific Sectors Importers Registry.
III. When you wish to reduce any of the specific sectors in which you are registered, you can request it through the SAT Portal without the need to comply with additional requirements, as long as you are not suspended in the sector you intend to reduce.
IV. If you are suspended in any sector of the Specific Sectors Importers Registry and wish to reduce it, you must previously promote the reincorporation to said sector in accordance with procedure sheet 7/LA Request to leave without effect the suspension in the Importers Registry, Specific Sectors Importers Registry or both or, in its case, of a sector or specific sectors of the latter of this Annex.
V. If you submitted a clarification case, you can follow it up with the registration receipt number assigned to your procedure, by entering your procedure through the SAT Portal at the following link:
https://wwwmat.sat.gob.mx/aplicacion/operacion/66288/consulta-tus-aclaraciones-como-contribuyente, according to the following: In My Portal, enter your RFC key, password and click on the button Log In, select the option Internet Services / Request / Consult, enter the procedure folio number and verify the solution granted to your request.
VI. Consult your situation and that of your address on the SAT Portal, click on Other procedures and services / see more / Basic taxpayer services/consult your tax information/ enter your RFC and password; and review your fiscal location (Address Status/Taxpayer Status at address). Or enter the following link: https://www.sat.gob.mx/consultas/operacion/44083/consulta-tu-informacion-fiscal. If not located, enter a request for address verification in My Portal with your RFC and password, selecting the option Internet Services / Services or requests / Request using the label VERIF DOM_PGIYSE_EXS, directed to the ADSC corresponding to your fiscal address. Likewise, you will find step by step the procedure to make such a request in the Quick Guide for the taxpayer on the operation of clarification cases, orientation and request of procedures related to the Importers and Exporters Registry which is at the following link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaracion_Orientacion.pdf
VII. When the information of the legal representatives, partners, shareholders, associates and other persons forming part of the organizational structure is not updated in the RFC, you must update it, in accordance with procedure sheet 295/CFF Request for modification or incorporation of partners, shareholders, associates and other persons forming part of the organizational structure of a legal entity, as well as those having control, significant influence, command power and legal representatives, contained in Annex 1-A Fiscal Procedures of the RMF, according to the following:
a) In the case of updating the information of partners, shareholders, and other persons forming part of the organizational structure, you must do so through the Partners or Shareholders application, at the link:
https://www.sat.gob.mx/tramites/26216/actualiza-la-informacion-de-socios-o-accionistas. selecting the type of procedure Notice Partners and Shareholders (sheet 295/CFF). b) In the case of registering one or more legal representatives, you must do so through the Partners or Shareholders application, at the link: https://www.sat.gob.mx/tramites/26216/actualiza-la-informacion-de-socios-o-accionistas. selecting the Legal Representative Notice PI (6/LA, 7/LA, 141/LA and 142/LA). c) In the case of cancellation of legal representative(s), you must do so in accordance with the following:
In My Portal, enter your RFC and password and choose Log In, selecting the option Internet Services / Services or requests/ Request using the label SOCC_ACC_RL, directed to the ADSC corresponding to your fiscal address indicating in the subject Request for cancellation of legal representative; and in Description detail the cancellation movements you wish to make, including the RFC key, the full name of the legal representative, the date on which they ceased to hold the position and attach the notarial document where the revocation of powers is recorded. For which you must attach the protocolized documents with which each member of the legal entity proves their quality as legal representative, partner, shareholder, associate and other persons forming part of the organizational structure in accordance with the requirements established in the current tax provisions. In the same link you will find the Guide for the presentation of the notice of Relations of Partners, Shareholders, Associates and Legal Representatives.
VIII. The tax authority will verify that the compliance opinion of the natural or legal person promoting, as well as of the partners, shareholders and legal representatives is positive, at the time of the resolution of the procedure.

26 OFFICIAL GAZETTE Wednesday, January 9, 2025

Legal Basis
Articles 59, fractions III and IV of the Law, 27, 29, 32-D, 69 and 69-B of the CFF and 82, 83 and 84 of the Regulation, Agreement that establishes the merchandise whose importation and exportation is subject to regulation by the Ministry of Energy, NOM-016-CRE-2016, Specifications of quality of petroleum products, rules 1.2.2. and 1.3.2. and Annex 10 of the RGCE and Annexes 1, 1-A and 11 of the RMF.

7/LA Request to leave without effect the suspension in the Importers Registry, Specific Sectors Importers Registry or both or, in its case, of a sector or specific sectors of the latter.

Procedure
Service
Description of the Procedure or Service Amount Submit the request to leave without effect the suspension in the Importers Registry, Specific Sectors Importers Registry or both or, in its case, of a sector or specific sectors of the latter. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it presented?
Natural or legal persons who were suspended in the Importers Registry or in the Specific Sectors Importers Registry.
When you wish to leave without effect the suspension in the Importers Registry or Specific Sectors Importers Registry.

Where can I present it? I. To request leaving without effect the suspension in the Importers Registry, Specific Sectors Importers Registry or both:
Through the SAT Portal, at the following link:
https://www.sat.gob.mx/tramites/64784/solicita-se-deje-sin-efectos-la-suspension-al-padron-de-importadores
II. To request leaving without effect the suspension of any sector or specific sectors:
Through the SAT Portal, at the following link:
https://www.sat.gob.mx/aplicacion/32846/presenta-tu-aclaracion-como-contribuyente

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. If the suspension corresponds to the Importers Registry, Specific Sectors Importers Registry or both, you must do the following:
a) Enter the SAT Portal, at the following link:
https://www.sat.gob.mx/tramites/64784/solicita-se-deje-sin-efectos-la-suspension-al-padron-de-importadores b) Click on the button START. c) Enter the RFC key, password and captcha indicated by the system, or log in with your e.firma and press send. d) Enter or select the number of the patent of the customs broker(s) that will provide their service for the importation. e) Choose the validity of the conferred charge and select Add. f) If required, select the specific sector you wish to increase. g) Attach the file(s) of the requirement you are going to send and, if applicable, include those corresponding to the specific sectors you wish to increase, in accordance with the specifications indicated in the guide corresponding to the sector, which you can find at the following link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/guias_pise.html h) Select Send to view the Preliminary View. i) Verify your information on the Preliminary View screen, if correct, press the Confirm button. j) Enter your e.firma and select the Confirm button. k) Conclude your request with the printing of your electronic receipt.
II. If the suspension corresponds to a sector or specific sectors, you must do the following:
a) Enter the SAT Portal at the following link: https://www.sat.gob.mx/aplicacion/32846/presenta-tu-aclaracion-como-contribuyente, select the section Where can I present it? and Choose RUN ONLINE. b) In My Portal, enter the RFC key, password and click on the button Log In, select the option Internet Services / Clarifications / Request and a form will appear, in Procedure use the label REINCORPORACION_PGIYSE_EXS indicating in the subject Reincorporation Specific Sectors Importers Registry and in Description specify the specific sector of the importers registry in which you wish to leave without effect the suspension. c) Attach the documentation that fulfills the requirements established in the section What requirements must I comply with? of this procedure sheet. d) Attach a free-form statement signed by the legal representative, under oath, declaring the truthfulness of the information and, in the case of legal entities, also attach the protocolized document with which the legal representation of the promoter is accredited. e) Click on the button Send, a receipt of receipt will be generated containing the folio of the procedure with which you can follow up your notice, print it or save it.

Thursday, January 9, 2025 OFFICIAL GAZETTE 27
What requirements must I meet?
I. General requirements:
a) Comply with the documentation that proves the subsanation of the cause(s) for which your registration in the Importers Registry, Specific Sectors Importers Registry, or both, or the specific sector(s) of the latter, was suspended. b) The document that proves the explicit waiver before the competent authority, as well as the payment receipt for the determined amount of the tax credit, in cases applicable in accordance with rule 1.3.4. of the RGCE. c) To lift the suspension of any specific sector(s) of the Specific Sectors Importers Registry, in addition to what is established in subsections a) and b) above, you must comply with the requirements established in the following subsections, as applicable.
II. For the following specific sectors of Annex 10, subsection I, Specific Sectors Importers Registry of the RGCE, you do not need additional documentation to that requested in procedure form 5/LA of this Annex:
a) Sector 1 Chemical products. b) Sector 3 Chemical precursors and essential chemicals. c) Sector 4 Firearms and their parts, spare parts, accessories, and ammunition. d) Sector 5 Explosives and materials related to explosives. e) Sector 6 Chemical substances, materials for pyrotechnic uses, and devices related to the use of explosives. f) Sector 7 Other weapons and accessories. Cold weapons and accessories. Explosives. g) Sector 8 Machines, apparatus, devices, and artifacts related to weapons and others.
III. Specific sectors of Annex 10, subsection I, Specific Sectors Importers Registry of the RGCE, require:
a) Specific sectors 10 Footwear, 11 Textile and clothing, 12 Ethyl alcohol, 13 Hydrocarbons and fuels, 14 Steel industry, 15 Steel products, and 16 Automotive, attach in plain text file (txt) the list with the full name and valid RFC key of the partners, shareholders, associates, and current legal representatives of the company and the digitized files of the notarized instruments that prove said relationships. The partners, shareholders, associates, and legal representatives must be registered and active in the RFC. In case of having partners, shareholders, or associates residing abroad, not obliged to register in the RFC, provide the folio number of the request presented in My Portal through the tag REL SOCIO ACC O ASOC RES EXT, through which the Official Form 96 Relationship of Partners, Shareholders, or Associates residing abroad was presented, contained in Annex 1 Official tax forms of the RMF, in accordance with procedure form 139/CFF Declaration of relationship of partners, shareholders, or associates residing abroad of resident legal entities in Mexico that opt not to register in the RFC (Official Form 96), contained in Annex 1-A Fiscal procedures of the RMF. b) Sectors 14 Steel industry and 15 Steel products, in addition to what is requested in subsection I of this section, you must attach a free-form letter signed by the legal representative stating, under oath, the detail of the goods to be imported indicating their tariff fraction and NICO.
IV. Additionally, for the following specific sectors, the following is required:
a) Sector 2 Radioactive and nuclear, attach to your request in digitized file any of the following documents issued by the National Commission of Nuclear Safety and Safeguards of SENER, in accordance with applicable legal provisions:
1. Authorization for Acquisition and Transfer.
2. Authorization for Service Providers.
3. Operation License.
4. Authorization for import of specified non-nuclear material. Only for the import of graphite with nuclear grade purity that will not be used for nuclear purposes, classified in tariff fractions and commercial identification numbers: 3801.10.01 00 and 3801.10.99 00.
5. Authorization for import of ionizing radiation generating equipment (X-ray equipment and/or accelerators).
6. Authorization for import of radioactive material.
7. Authorization for exemption of operation license.
8. Authorization for import of nuclear material.
9. Authorization for import of specified non-nuclear material (Heavy Water Deuterium Oxide).
Except when the taxpayer states that they will request the reduction of this sector in accordance with procedure form 6/LA Request for increase or reduction of sector(s) in the Specific Sectors Importers Registry of this Annex. b) Sector 9 Cigars, you need to comply with the following:
1. Attach the file with the valid health license for establishments that produce, manufacture, or import tobacco products, granted by COFEPRIS.
Except when the taxpayer states that they will request the reduction of this sector in accordance with procedure form 6/LA Request for increase or reduction of sector(s) in the Specific Sectors Importers Registry of this Annex.

28 OFFICIAL GAZETTE Thursday, January 9, 2025
2. Be registered in Annex 11 Catalogs of keys and brands of carved tobacco and alcoholic beverages of the RMF or present the authorization letter issued by the Central Administration of Internal Tax Normativity of the AGJ indicating that the brand keys were registered in the Catalog of Keys of Brands of Carved Tobacco of the MULTI-IEPS contained in Annex 1 Official tax forms of the RMF.
c) Sector 12 Ethyl alcohol, in addition to what is requested in subsection III, subsection a), you need to comply with the following:
1. Attach a free-form letter signed by the legal representative stating, under oath, the industrial use of the goods.
2. Be up to date in the presentation of Annex 3 of the MULTI-IEPS, contained in Annex 1 Official tax forms of the RMF.
d) Sector 13 Hydrocarbons and fuels, in addition to what is requested in subsection III, subsection a), you need to attach:
1. Free-form letter signed by the legal representative stating, under oath, the detail of the goods to be imported including the tariff fraction and the NICO.
2. When the activity registered in the RFC is not related to the specific sector referred to in this subsection, a free-form letter signed by the legal representative stating, under oath, that the importation will be for own use, specifying the use that will be given to the goods.
3. When it concerns importation by ducts, the Authorization for introduction or extraction of goods from national territory, through pipes, ducts, cables, or other means susceptible to conduct them, issued by ANAM.
4. Free-form letter signed by the legal representative stating, under oath, the general description of the importer's operation, from the entry of the goods into national territory until delivery to each of its clients, specifying the means of transport and the physical location of the installations or storage equipment, including storage for own use or distribution of the dispensing where the goods will be received. The domiciles must be registered in the RFC and have status of Located or In process of verification.
5. Free-form letter signed by the legal representative stating under oath, the reason or corporate name and the RFC key of the person(s) that hold(s) the valid permit issued by the Energy Regulatory Commission to carry out the activities of commercialization, transport, and storage of goods, also attaching the corresponding permits. For the purposes of this numeral, it also proves the commercial relationship with such subjects, through CFDI or contracts, or in its case, indicates if such activities will be carried out directly, for which the valid permit issued by said Energy Regulatory Commission must be provided.
In the case of storage for own use, indicate only the reason or corporate name and the RFC key of the person(s) owner(s) of such installations.
6. Regarding goods classified in tariff fractions and NICO 2207.10.01 00 and 2207.20.01 00, a free-form letter signed by the legal representative stating, under oath, the use that will be given to the goods.
Except when the taxpayer states that they will request the reduction of this sector in accordance with procedure form 6/LA Request for increase or reduction of sector(s) in the Specific Sectors Importers Registry of this Annex.
7. When it concerns hydrocarbons and petroleum products whose importation is subject to prior import permit issued by SENER, the valid prior permit.
Except when the taxpayer states that they will request the reduction of this sector in accordance with procedure form 6/LA Request for increase or reduction of sector(s) in the Specific Sectors Importers Registry of this Annex.
8. In the case of petroleum products, the documentation that proves the commercial relationship with the accredited and approved laboratory or laboratories by the Energy Regulatory Commission or with foreign laboratories registered before SE, as applicable, to comply with what is established in NOM-016-CRE-2016, Quality specifications of petroleum products, published in the DOF on August 29, 2016, and its subsequent modifications; you must prove the commercial relationship with the aforementioned laboratories for each good to be imported.
When the good to be imported is subject to the prior permit by SENER, the requirements referred to in this subsection, numerals 4, 5, and 8 of this procedure form, will be considered fulfilled, attaching the valid prior permit issued by SENER for the importation of said good(s). What is established in the present paragraph will only be applicable when permits issued after the entry into force of the Agreement that establishes the goods whose importation and exportation is subject to regulation by the Ministry of Energy published in the DOF on December 26, 2020, and its subsequent modifications, are attached. e) Sector 14 Steel industry, in addition to what is requested in subsection III, subsections a) and b), attach a free-form letter signed by the legal representative, where the industrial process is detailed, and indicate if the applicant has machinery to perform it.

Thursday, January 9, 2025 OFFICIAL GAZETTE 29
For the purposes of sectors 2 Radioactive and nuclear, 9 Cigars, numeral 1, and 13 Hydrocarbons and fuels, numeral 7, taxpayers who are suspended from one or more of said sectors and request reincorporation for the purpose of carrying out the reduction thereof, must present a clarification case through the SAT Portal, through the tag REINCORPORACION_PGYSE, indicating in the subject Reincorporation followed by the name of the sector, attaching a free-form letter signed by the legal representative stating, under oath, that they will no longer carry out the importation of goods from said sectors, therefore they only request reincorporation to carry out the reduction. Consequently, within ten days following the receipt of the clarification case, they must request the reduction of the corresponding sector, in accordance with form 6/LA Request for increase or reduction of sector(s) in the Specific Sectors Importers Registry. What is stated in the previous paragraph does not exempt from complying with the requirements established in subsections I and III of this present section, as well as with the conditions described in the section What conditions must I meet? of this present procedure form. What conditions must I meet?
I. Be suspended in the Importers Registry, in the Specific Sectors Importers Registry, or both, or in any of its sectors.
II. Be registered and active in the RFC.
III. Have a valid e.firma.
IV. Be up to date in the fulfillment of your tax obligations.
V. The status of the taxpayer's fiscal domicile must be Located.
VI. The status of the tax mailbox must be found as Validated.
VII. Have at least one customs agent whose patent is valid, with a customs agency, with a customs attorney, and/or with a legal representative, to carry out your foreign trade operations.
VIII. The customs patent numbers must be updated, in accordance with the second paragraph of rule 1.2.6., second paragraph of the RGCE.
IX. Not be found in the list of companies published by the SAT, in accordance with articles 69 and 69-B, fourth paragraph of the CFF, with the exception of subsection VI, of said article 69.
X. In the cases established in rule 1.3.4., third and fourth paragraphs of the RGCE, having explicitly waived before the competent authority and exhibited the payment receipt for the determined amount of the tax credit.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Will the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service?
I. Regarding requests to lift the suspension of the Importers Registry, Specific Sectors Importers Registry, or both:
a) Consult the following link:
https://www.sat.gob.mx/aplicacion/46346/consult tu-solicitud-en-el-padron-de-importadores b) Click on the button EJECUTAR EN LINEA. c) Enter the RFC key, password, and captcha indicated by the system or, enter with your e.firma and press send. d) Select the date of the procedure to consult. e) Verify if the procedure is resolved. f) Consult the response by selecting the button Ver Doc.
II. In the case of requests to lift the suspension of any specific sector(s), you must consult the response to the clarification case on the SAT Portal, with the folio number found in the receipt acknowledgment.
No.
Resolution of the Procedure or Service
I. Regarding requests to lift the suspension of the Importers Registry, Specific Sectors Importers Registry, or both:
If you meet the requirements and conditions stated in this procedure form, you will be notified of your registration in the Importers Registry, through the SAT Portal in the section for consultation of requests, contained in the following link: https://www.sat.gob.mx/aplicacion/46346/consulta-tus-solicitudes-en-el-padron-de-importadores When the request has been rejected, you will be notified and informed of the inconsistencies detected in the procedure, through the SAT Portal in the section for consultation of requests, contained in the following link:
https://www.sat.gob.mx/aplicacion/46346/consulta-tus-solicitudes-en-el-padron-de-importadores
II. In the case of requests to lift the suspension of any specific sector(s):
The response to the request to lift the suspension of a specific sector(s) must be consulted through the SAT Portal with the folio number found in the receipt acknowledgment of the clarification case.

30 OFFICIAL GAZETTE Thursday, January 9, 2025
Maximum time limit for SAT to resolve the Procedure or Service Maximum time limit for SAT to request additional information Maximum time limit to comply with requested information Fifteen days. Not applicable. Not applicable. What document do I obtain at the end of the Procedure or Service? What is the validity of the Procedure or Service? Procedure registration acknowledgment and, if applicable, a letter issued by the authority. Not applicable. ATTENTION CHANNELS Inquiries and doubts Complaints and reports
I. Telephone Attention: MarcaSAT, from anywhere in the country 55 627 22 728 and from outside the country (+52) 55 627 22 728, from Monday to Friday from 9:00 to 18:00 hours, except non-working days.
II. Via Chat: http://chat.sat.gob.mx
III. Personal attention in SAT offices, located in various cities in the country, on the days and hours established in the following link:
https://sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios The following days and hours: Monday to Thursday from 8:30 to 16:00 hours and Friday from 8:30 to 15:00 hours.
IV. Minisite of importers and exporters registry in the following link:
http://omawww.sat.gob.mx/PadronImportadoresExporta dores/Paginas/index.html
I. SAT Complaints and Reports: from anywhere in the country: 55 885 22 222 and from outside the country (+52) 55 885 22 222 (complaints and reports) 55 885 22 222.
II. Email: denuncias@sat.gob.mx
III. Through the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu queja-o-denuncia
IV. Red phones located in SAT offices.
Additional information
I. Any doubt, clarification, or consultation related to your procedure can be made through a clarification case on the SAT Portal, accessing the section: RFC Procedures/Importers and Exporters/Complement your Importers, Specific Sectors Importers, and Sectorial Exporters Registry procedures, or according to the Quick Guide for the taxpayer on the operation of clarification cases, orientation, and request of procedures related to the Importers and Exporters Registry that you can verify in the following link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaracion_Orientaci on.pdf, in relation to Importers Registry procedures, and Sectorial Exporters, published on the SAT Portal, in the minisite of the importers and exporters registry which is in the following link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/index.html, in which you can find guides, rules, instructions, and information related to the procedure. In addition to this option, you can present it directly before the AGSC, located at Avenida Hidalgo number 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, with an attention schedule from Monday to Friday from 8:30 to 14:30 hours.
II. To reduce any specific sector that you no longer need, you can request its cancellation in the link indicated in the previous subsection without the need to meet any requirement. Any doubt, clarification, or consultation related to your procedure can be made through a clarification case as specified in the previous subsection.
III. If you presented a clarification case, you can follow it up with the folio assigned by entering your procedure, through the SAT Portal by entering in the following link: https://wwwmat.sat.gob.mx/aplicacion/operacion/66288/consulta-tus
aclara-ciones-como-contribuyente, according to the following: in My Portal, enter your RFC, password, and choose Log In, select the option of Internet Services / Clarification / Consultation, enter the folio number of the procedure, and verify the solution granted to your request.
IV. Consult your situation and that of your domicile on the SAT Portal, click on Other procedures and services/see more/ Basic taxpayer services/consult your tax information/ enter your RFC and password; and review your fiscal location (Domicile Status/Contributor Status at domicile). Or enter the following link:
https://www.sat.gob.mx/consultas/operacion/44083/consulta-tu-informacion-fiscal. In case of not being located, enter a request for domicile verification in My Portal with your RFC key and password, selecting the option of Internet Services/Services or requests/Request using the tag VERIF DOM_PGIYSE_EXS, directed to the ADSC corresponding to your fiscal domicile. Likewise, you will find step by step the procedure to make such a request in the Quick Guide for the taxpayer on the operation of clarification cases, orientation, or request of procedures related to the Importers and Exporters Registry which is in the following link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaracion_Orientaci on.pdf
V. When the information of the legal representatives, partners, shareholders, associates, and other people who form part of the organizational structure, is not updated in the RFC, you must update it, in accordance with procedure form 295/CFF Request for modification or incorporation of partners, shareholders, associates, and other people who form part of the organizational structure of a legal entity, as well as those who have control, significant influence, command power, and of legal representatives, contained in Annex 1-A Fiscal procedures of the RMF, according to the following:

Thursday, January 9, 2025 OFFICIAL GAZETTE 31

a) In the case of updating information regarding partners, shareholders, and other persons who are part of the organizational structure, you must do so through the Partners or Shareholders application, at the link: https://www.sat.gob.mx/tramites/26216/actualiza-la-informacion-de-socios-o-accionistas, selecting the type of procedure Notice of Partners and Shareholders (sheet 295/CFF). b) In the case of registering one or more legal representatives, you must do so through the Partners or Shareholders application, at the link: https://www.sat.gob.mx/tramites/26216/actualiza-la-informacion-de-socios-o-accionistas, selecting the Legal Representative Notice PI (6/LA, 7/LA, 141/LA and 142/LA). c) In the case of removal of one or more legal representatives, you must do so in accordance with the following:
In My Portal, enter your RFC and password and choose Log in, selecting the option for Internet Services / Services or requests / Request using the tag SOCC_ACC_RL, directed to the ADSC corresponding to your tax domicile, indicating in the subject Line of Request for removal of legal representative; and in Description detail the removal movements you wish to carry out, including the RFC key, the full name of the legal representative, the date on which they ceased to hold the position, and attach the notarial document where the revocation of powers is recorded. For this purpose, you must attach the protocolized documents with which each member of the legal entity proves their status as legal representative, partner, shareholder, associate, and other persons who are part of the organizational structure, in accordance with the requirements established in the current tax provisions. In the same link you will find the Guide for the presentation of the notice of Relations of Partners, Shareholders, Associates and Legal Representatives.
VI. The tax authority will verify that the compliance opinion of the natural or legal person who promotes, as well as of the partners, shareholders and legal representatives, is positive, at the time of the resolution of the procedure.
Legal Basis
Articles 59, fraction IV, of the Law, 27, 29, 32-D, 69 and 69-B of the CFF and 82, 84 and 85 of the Regulation, Agreement that establishes the goods whose import and export is subject to regulation by the Ministry of Energy, NOM-016-CRE-2016, Quality specifications for petroleum products, rules 1.2.2., 1.2.6., 1.3.3., 1.3.4. and 2.4.4. and Annex 10 of the RGCE and Annexes 1, 1-A and 11 of the RMF.

8/LA Authorization of additional customs office to the one of assignment.
Procedure
Service
Description of the Procedure or Service Amount Submits the request to act before an additional customs office to the one of assignment by which you were granted the patent of customs agent, or well, to leave without effect the additional customs office authorization that had been granted to you. Free Payment of rights Cost: $2,472.00 (two thousand four hundred seventy two pesos 00/100 m.n.).

Who can request the Procedure or Service? When is it presented?
Customs agents. When you wish to act in an additional customs office to the one of assignment by which your patent was granted or when you wish to leave without effect the additional customs office authorization that had been granted to you. Where can I present it? Before the official office of the DGJA, located at Avenida Paseo de la Reforma No. 10, ground floor, Tabacalera neighborhood, Cuauhtémoc Borough, postal code 06030, Mexico City, in a schedule from Monday to Thursday from 9:00 to 18:00 hours and Friday from 9:00 to 15:00 hours.

32 OFFICIAL GAZETTE Thursday, January 9, 2025
What conditions must I meet?
I. Be registered and active in the RFC.
II. Have a valid e.firma.
III. Be up to date in the fulfillment of your tax obligations.
The DGJA will verify that you and, in its case, the societies you had constituted to facilitate the provision of your services, had presented the annual income tax return corresponding to the last fiscal year for which it should have been presented.
IV. Not be subject to any of the procedures of suspension, cancellation or extinction of your patent.
V. Have a patent number and be the owner of it.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Will the ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service? Not applicable. No. Resolution of the Procedure or Service The resolution of the request will be notified to you in the forms indicated in articles 134, fractions I and III and 136 of the CFF, as applicable. Maximum time for the ANAM to resolve the Procedure or Service Maximum time for the ANAM to request additional information Maximum time to comply with the requested information Two months. Two months. Ten days. What document do I obtain at the end of the Procedure or Service? What is the validity of the Procedure or Service? Response letter. Not applicable. ATTENTION CHANNELS Inquiries and doubts Complaints and reports Not applicable. I. Email: denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/ Additional information
I. When the data you present are incomplete or present inconsistencies, the DGJA will notify you of this circumstance to the email address indicated in your request, in order to correct them.
II. The maximum time for the ANAM to resolve the procedure will be calculated from the fulfillment of all the requirements and conditions established in this procedure sheet.
III. In no case will you be authorized to carry out dispatches in more than three additional customs offices to your assignment.
Legal Basis
Articles 160, fraction XI, 161, 164, 165 and 166 of the Law and 51, fraction V of the LFD, rules 1.2.2., 1.4.1. and 1.6.2. of the RGCE and Annex 19 of the RMF.

9/LA Authorization for readmission to suppressed customs offices of customs agents.
Procedure
Service
Description of the Procedure or Service Amount Submits this request to readmit yourself to any customs office that has been suppressed in which you were assigned or authorized. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it presented?
Customs agent. When you wish the readmission to any customs office that has been suppressed.
Where can I present it? Before the official office of the DGJA, located at Avenida Paseo de la Reforma No. 10, ground floor, Tabacalera neighborhood, Cuauhtémoc Borough, postal code 06030, Mexico City, in a schedule from Monday to Thursday from 9:00 to 18:00 hours and Friday from 9:00 to 15:00 hours.

Thursday, January 9, 2025 OFFICIAL GAZETTE 33
What requirements must I meet?
I. Free writing, in which you must state:
a) The readmission customs office. b) The address for hearing and receiving notifications within the jurisdiction of the readmission customs office.
II. You do not need to present documentation.
What conditions must I meet?
I. Be registered and active in the RFC.
II. Have a valid e.firma.
III. Be up to date in the fulfillment of your tax obligations.
IV. Not be subject to any of the procedures of suspension, cancellation, disqualification, extinction of your patent.
V. Have a customs agent patent number.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Will the ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service? Not applicable. No. Resolution of the Procedure or Service The resolution will be notified to you in the forms indicated in articles 134, fractions I and II and 136 of the CFF, as applicable. Maximum time for the ANAM to resolve the Procedure or Service Maximum time for the ANAM to request additional information Maximum time to comply with the requested information Three months. Three months. Ten days. What document do I obtain at the end of the Procedure or Service? What is the validity of the Procedure or Service? Response letter. Not applicable. ATTENTION CHANNELS Inquiries and doubts Complaints and reports Not applicable. I. Email: denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/ Additional information The maximum time for the ANAM to resolve the procedure will be calculated from the fulfillment of all the requirements and conditions established in this procedure sheet. Legal Basis Articles 160, fraction XI, 161, third paragraph, 164, 165 and 166 of the Law and 18 and 18-A of the CFF and rules 1.2.2. and 1.4.1. of the RGCE.

10/LA Authorization and extension of customs agent's representative.
Procedure
Service
Description of the Procedure or Service Amount Submits the request for authorization or extension to designate a representative to represent you in promoting and processing the dispatch of goods. Free Payment of rights Cost: $14,863.00 (fourteen thousand eight hundred sixty three pesos 00/100 m.n.).

Who can request the Procedure or Service? When is it presented?
Customs agents. I. When you wish to designate a representative.
II. The extension of the authorization must be presented three months before its expiration.
Where can I present it? Before the official office of the DGJA, located at Avenida Paseo de la Reforma No. 10, ground floor, Tabacalera neighborhood, Cuauhtémoc Borough, postal code 06030, Mexico City, in a schedule from Monday to Thursday from 9:00 to 18:00 hours and Friday from 9:00 to 15:00 hours.

34 OFFICIAL GAZETTE Thursday, January 9, 2025

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Go with the documentation of the procedure before the official office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free writing, as a receipt of receipt.
What requirements must I meet?
I. Free writing, in which you must state:
a) The patent number. b) The assignment customs office and, in its case, the additional customs offices and the number of authorization to act before them. c) The address from which you transmit for the validation of the declarations in each of the authorized customs offices. d) The name of the customs office before which the representative will promote the dispatch on your behalf. e) Email address to receive notifications. f) State the option with which the person you wish to designate as representative will meet the requirement consisting of passing the knowledge and psychotechnical exams, in accordance with what is indicated in fraction I of the Additional Information section in this procedure sheet.
II. Certificate, with which it is accredited that the person you wish to designate as representative has experience in customs matters of more than three years, which must be signed by a manager, director or person with an analogous position, or by the customs agent, contain the functions performed, the time they worked for the company, and the location data of the person signing the certificate, such as phone number and email address.
III. Notarial power for administrative acts, in which it is indicated that it is granted to represent you in acts related to the dispatch of goods, in the customs offices before which you are authorized, without it being necessary to indicate the name of the authorized customs offices in said power.
IV. In its case, Certificate of Labor Competence of the person you wish to designate as representative, issued by the certification body accredited by the National Council for Standardization and Labor Competence Certification valid at the time of presenting the aforementioned request.
V. Download the electronic file of the Electronic Representative System (SIREMA), located on the ANAM Portal at the following link: https://anam.gob.mx/lineamientos/, complete it with the information of the aspirant representative, and save it on a removable memory unit (USB), which you must present with this request.
VI. Copy of the payment receipt from the institution in question, made through the electronic format D9 Multiple payment form for foreign trade, contained in Annex 1 of the RGCE, in accordance with what is established in rule 1.6.2. of the RGCE, for the concept of:
a) The authorization or extension of the representative of the customs agent, each year. b) The exam for aspirant representative of the customs agent, corresponding to the knowledge stage. You can obtain the capture line, through the following link:
https://anam.gob.mx/formulario-multiple-de-pago-de-comercio-exterior/ What conditions must I meet?
I. Be registered and active in the RFC.
II. Have a valid e.firma.
III. Be up to date in the fulfillment of your tax obligations, as well as the person you wish to designate as representative or the authorized representative, in its case.
IV. Not be subject to any of the procedures of disqualification, suspension, cancellation or extinction of your patent.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Will the ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service? Not applicable. No. Resolution of the Procedure or Service The resolution of the request will be notified to you in the forms indicated in articles 134, fractions I and III and 136 of the CFF, as applicable. Maximum time for the ANAM to resolve the Procedure or Service Maximum time for the ANAM to request additional information Maximum time to comply with the requested information Three months. Three months. Ten days. What document do I obtain at the end of the Procedure or Service? What is the validity of the Procedure or Service? Response letter. Three years.

Thursday, January 9, 2025 OFFICIAL GAZETTE 35
ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
Not applicable. I. Email: denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/ Additional information
I. In your free writing you must state the option with which the person you wish to designate as representative will meet the requirement consisting of passing the knowledge and psychotechnical exams, as follows:
a) Exam that will consist of two stages, one of knowledge and the other psychotechnical that will be applied by the ANAM, this last stage can be supported by the certification body accredited by the National Council for Standardization and Labor Competence Certification. b) Only the psychotechnical stage will be supported, provided that it has the certification of the Labor Competence Technical Standard, issued through publication in the DOF by the National Council for Standardization and Labor Competence Certification. You must indicate whether you will support this stage before the ANAM or before the certification body accredited by the National Council for Standardization and Labor Competence Certification.
II. According to the option you had stated, the person you wish to designate as representative must comply with the following:
a) When you had stated the option indicated in fraction I, subsection a) of this section, the person you wish to designate as representative must present themselves to support the knowledge stage on the date, place and time previously notified to them at the email address indicated for such effects. When they pass the knowledge stage, they will be able to present the psychotechnical stage on the date, place and time that said authority indicates for such effect, or with the certification body accredited by the National Council for Standardization and Labor Competence Certification. To support the knowledge stage and, in its case, the psychotechnical stage, the person you wish to designate as representative must make the payment through the electronic format D9 Multiple payment form for foreign trade, contained in Annex 1 of the RGCE, in accordance with what is established in rule 1.6.2. of the RGCE, in which the payment of the right for the concept of exam for aspirant representative of customs agent corresponding to each of the stages is recorded. b) When you had stated the option indicated in fraction I, subsection b) referred to in this section, the following will apply:

When you had stated that the person you wish to designate as representative will support the psychotechnical stage before the ANAM, you will be notified at the email address indicated for such effects, the date, place and time in which you must present yourself to support it, once the payment has been made through the electronic format D9 Multiple payment form for foreign trade, contained in Annex 1 of the RGCE, in accordance with what is established in rule 1.6.2. of the RGCE, in which the payment of the right for the concept of exam for aspirant representative of customs agent corresponding to the psychotechnical stage is recorded, or
When you had stated that the person you wish to designate as representative will support the psychotechnical stage before the certification body accredited by the National Council for Standardization and Labor Competence Certification, this must inform you of the name of the person you wish to designate as representative who must present themselves to apply the psychotechnical stage with that body.
The aforementioned body must provide the DGJA with the result obtained by the aspirant representatives, as well as accompany the documentary support of the psychological tests that had been applied to the person you wish to designate as representative, in order to comply with the psychotechnical stage.
III. The DGJA will inform you via email of the dates of application of the corresponding exams.
IV. When the person you wish to designate as representative does not present themselves to support the knowledge stage or the psychotechnical stage on the date they have been cited, you can request, through a free writing, before the DGJA, a new application within the period of one month counted from the date on which the person you wish to designate as representative should have supported said stage, exposing the justified cause for which they did not present themselves, in order to be notified of the new date, place and time for the presentation of the same.
V. When the person you wish to designate as representative does not pass the knowledge stage or the psychotechnical stage, they can retake them only once, in the case of the psychotechnical stage, provided that a period of six months has elapsed from the presentation of the exam.
For these purposes, you must request through a free writing to the DGJA the new application, stating in your request if the aspirant will support the knowledge exam with the ANAM, or proves to have the certification of the Labor Competence Technical Standard, in which case, the procedure established in fractions I and II of this section will continue.
VI. In the situations indicated in fractions IV and V, the request for authorization of representative will be considered concluded when:
a) You do not request the new application of the exams within a period of one year counted from the date of the first request. b) They are not passed on the second occasion, in this case the person you wish to designate as representative cannot be designated again until a period of one year has elapsed, counted from the notification of the last result.

36 OFFICIAL GAZETTE Thursday, January 9, 2025

VII. The extension will be granted if you meet the requirements of fractions I, III, IV, and VI, of the section "What requirements must I meet?"; and with the section "With what conditions must I comply?".

VIII. Documents presented previously, which are valid at the time of a new request, do not need to be presented again.

IX. For the payment of fees for the second and third annual periods, you must present them thirty days before their expiration.

X. The maximum deadline for ANAM to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.

Legal Basis
Articles 160, fraction VI, 162, fraction XIII, and 163, fraction IV of the Law, 18, 18-A, and 134 of the CFF, 40, subsection n), 51, fraction III of the LFD, rules 1.2.2., 1.4.2., and 1.6.2. of the RGCE, and Annex 19 of the RMF.

11/LA Authorization for change of customs office of affiliation.

Procedure
Service
Description of Procedure or Service Amount
Submits the request to change your customs office of affiliation. Free Payment of fees Cost: $2,630.00 (two thousand six hundred thirty pesos 00/100 m.n.).

Who can request the Procedure or Service? When is it presented?
Customs brokers. When you wish to change your customs office of affiliation to a different customs office.

Where can I present it? Before the parts office of the DGJA, located at Avenida Paseo de la Reforma No. 10, ground floor, Tabacalera neighborhood, Cuauhtémoc Municipality, postal code 06030, Mexico City, during hours Monday to Thursday from 9:00 to 18:00 hours and Friday from 9:00 to 15:00 hours.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?
I. Go with the procedure documentation to the parts office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free-form letter, as proof of receipt.

What requirements must I meet?
I. Free-form letter in which you must state:
a) The customs office to which you wish to change your affiliation. b) Under oath, that you have concluded the processing of shipments initiated, at the current customs office of affiliation.
II. Copy of the payment receipt from the institution in question, made using the electronic format D9 Multiple Payment Form for Foreign Trade, contained in Annex 1 of the RGCE, in accordance with what is established in rule 1.6.2. of the RGCE.
You can obtain the capture line through the following link:
https://anam.gob.mx/formulario-multiple-de-pago-de-comercio-exterior/

With what conditions must I comply?
I. Be registered and active in the RFC.
II. Have a valid e.firma.
III. Be up to date in the fulfillment of your tax obligations.
IV. Not be subject to any of the procedures for suspension, cancellation, disqualification, or extinction of your patent.
V. Have an age of more than six months in the customs office of affiliation in question.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Will ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service? Not applicable. No.

Resolution of the Procedure or Service
The resolution of the request will be notified to you in the forms indicated in articles 134, fractions I and III, and 136 of the CFF, as applicable.

Thursday, January 9, 2025 OFFICIAL GAZETTE 37

Maximum deadline for ANAM to resolve the Procedure or Service Maximum deadline for ANAM to request additional information Maximum deadline to comply with the requested information Three months. Three months. Ten days.

What document do I obtain upon completing the Procedure or Service?
What is the validity of the Procedure or Service?
Response letter. Not applicable.

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
Not applicable. I. Email:
denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional Information
I. It will not be necessary for you to prove the conclusion of the shipments initiated, when you are authorized the customs office of affiliation as an additional one.
II. The maximum deadline for ANAM to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.

Legal Basis
Articles 160, fraction XI, 163, fraction III, 164, 165, and 166 of the Law and 51, fraction VI of the LFD, rules 1.2.2., 1.4.3., and 1.6.2. of the RGCE, and Annex 19 of the RMF.

12/LA Notice for the destruction of goods owned by the Federal Treasury.

Procedure
Service
Description of Procedure or Service Amount
Submits the notice to inform the authority that you will proceed to the destruction of goods deposited in authorized or authorized supervised facilities that passed to the property of the Federal Treasury. Free Payment of fees Cost: $

Who can request the Procedure or Service? When is it presented?
Authorized or authorized supervised facilities. Five days before the date of destruction.

Where can I present it? Before the ADACE corresponding to the place where the goods are located, during hours from 8:00 to 14:30 hours, Monday to Friday.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What requirements must I meet?
Free-form letter, in which you must state the following:
I. Indicate the place where the goods are located and their material conditions.
II. Attach a copy of the letter by which the customs authority instructs the destruction of the goods.
III. Attach list and description of the goods.
IV. Prove the physical conditions of the goods.

With what conditions must I comply?
Not applicable.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Will the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service? Not applicable. Not applicable.

Resolution of the Procedure or Service
When you do not meet any requirement, the ADACE will discard the procedure, stating that you cannot carry out the destruction procedure until you present the notice again meeting all requirements, at least five days before the new date set to carry out the destruction.

38 OFFICIAL GAZETTE Thursday, January 9, 2025

Maximum deadline for SAT to resolve the Procedure or Service Maximum deadline for SAT to request additional information Maximum deadline to comply with the requested information Not applicable. Not applicable. Not applicable.

What document do I obtain upon completing the Procedure or Service?
What is the validity of the Procedure or Service?
Proof of receipt. Not applicable.

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
I. MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for
United States and Canada.
II. Personal attention at SAT offices, located in
different cities in the country, during attention hours from Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.
The addresses of the offices are available at:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios
III. In the Tax Service Modules and SARE Modules, the attention schedule is adapted, so it
can be from 8:30 up to 14:30 hours.
IV. Via Chat: http://chat.sat.gob.mx
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-
22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile Application for cell phone, section Complaints and
Reports.
IV. On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia
V. Red phones located in SAT offices.

Additional Information
I. The destruction must be carried out in the place indicated in the notice, on business days and hours, whether or not the customs authority is present.
II. The ADACE will draw up a statement of facts in which the quantity, weight, or volume of the goods destroyed, description of the destruction process carried out, the numbers of the entry summaries with which they were introduced into the territory, as well as indicating the document that reflects the origin of the goods, will be recorded.
III. In the event that the authority does not appear on the day, time, and place indicated in the notice, the personnel of the supervised facility who carry out the destruction of the goods must draw up the statement of facts and send a copy of it to the ADACE, within five days following that in which it was drawn up, keeping the original of the statement of facts drawn up.
IV. Authorized or authorized supervised facilities must safeguard the statement as part of their accounting for the periods established in the applicable tax provisions for such purposes.
V. When you change the destruction date, you must present a new notice at least five days in advance of the date of the next destruction process.

Legal Basis
Articles 3rd, second paragraph, 14, 14-A, and 145 of the Law, 4, fourth paragraph, 62, 205 of the Regulation, 196-A, fraction IV of the CFF, and rule 2.2.6. of the RGCE.

13/LA Request for revocation of the authorization of the agent.

Procedure
Service
Description of Procedure or Service Amount
Submits the request to revoke the designation of the authorized agent.
Free
Payment of fees
Cost: $

Who can request the Procedure or Service? When is it presented?
Customs broker. When you wish to revoke the designation of the authorized agent.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

Thursday, January 9, 2025 OFFICIAL GAZETTE 39

What requirements must I meet?
I. In the free-form letter, in which you must state the full name, the RFC key, and CURP of the agents you wish to revoke.
II. Attach the notarial instrument in which the revocation of the power that supported the authorization granted to the agent is recorded.

With what conditions must I comply?
I. Be registered and active in the RFC.
II. Have a valid e.firma.
III. Be up to date in the fulfillment of your tax obligations.
IV. Not be subject to any of the procedures for suspension, cancellation, or extinction of your patent.
V. That the authorization granted to the agent you intend to revoke is currently valid.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Will ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service? Not applicable. No.

Resolution of the Procedure or Service
The resolution of the request will be notified to you in the forms indicated in articles 134, fractions I and III, and 136 of the CFF, as applicable.

What document do I obtain upon completing the Procedure or Service?
What is the validity of the Procedure or Service?
Response letter. Not applicable.

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
Not applicable. I. Email: denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional Information
The maximum deadline for ANAM to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.

Legal Basis
Articles 160, fraction VI, 164, 165, and 166 of the Law and 18 and 18-A of the CFF and rules 1.2.2. and 1.4.2. of the RGCE.

14/LA Notice of societies that customs brokers modify, or cease to be part of a society to facilitate the provision of their services.

Procedure
Service
Description of Procedure or Service Amount
Submits the notice when there are modifications to the societies you have constituted to facilitate the provision of your services, as well as when you are going to withdraw from them. Free Payment of fees Cost: $

Who can request the Procedure or Service? When is it presented?
Customs brokers. Within fifteen days following that in which the modification of the society takes place or from the moment the customs broker ceases to be part of a society constituted to facilitate the provision of their services.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

40 OFFICIAL GAZETTE Thursday, January 9, 2025

What requirements must I meet?
I. Free-form letter, in which you must state:
a) Patent number. b) In its case, authorization number to act before additional customs offices.
II. Notarial instrument in which the corresponding modification is recorded, in the case of the notice for modification of the societies. In the event that a customs broker ceases to be part of the society, or the modification of the object of the society is carried out to not facilitate the provision of the services of any of the customs brokers that are part of the same, the customs broker involved must state, under oath, that they will no longer facilitate the provision of their services in the society.

With what conditions must I comply?
I. Be registered and active in the RFC.
II. Have a valid e.firma.
III. Be up to date in the fulfillment of your tax obligations.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Will ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service? Not applicable. No.

Resolution of the Procedure or Service
Not applicable.

What document do I obtain upon completing the Procedure or Service?
What is the validity of the Procedure or Service?
Proof of receipt. Not applicable.

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
Not applicable. I. Email: denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional Information
When the notice is presented with the required information and documentation, it will be integrated into the respective file.

Legal Basis
Transitory Third of the Decree by which various provisions of the Law are reformed, added, and repealed, published in the DOF on June 25, 2018, articles 18 and 18-A of the CFF and 222 of the Regulation and rules 1.2.2. and 1.4.4. of the RGCE.

15/LA Notice of conclusion of the operations of the customs broker who integrates or incorporates into a customs agency.

Procedure
Service
Description of Procedure or Service Amount
Submits the notice when you have concluded in time and form the operations that importers or exporters had entrusted to you.
Free
Payment of fees
Cost: $

Who can request the Procedure or Service? When is it presented?
The customs broker who integrates or incorporates into a customs agency.
When you wish to give notice of the conclusion in time and form of the operations that importers or exporters had entrusted to you, within ten days following the notification of the authorization to operate as a customs agency.

Thursday, January 9, 2025 OFFICIAL GAZETTE 41

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What requirements must I meet?
Free-form letter, in which you must state, under oath:
I. That you have concluded in time and form, the operations that importers or exporters had entrusted to you.
II. That you have the necessary procedures to start the processing of goods through the customs agency, having to have the signature of the legal representative of the customs agency.

With what conditions must I comply?
I. You must not be subject to any procedure of disqualification, suspension, cancellation, or extinction of the patent of which you are the holder.
II. Be up to date in the fulfillment of your tax obligations.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Will ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service? Not applicable. No.

Resolution of the Procedure or Service
Not applicable.

What document do I obtain upon completing the Procedure or Service?
What is the validity of the Procedure or Service?
Response letter. Not applicable.

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
Not applicable. I. Email:
denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional Information
I. Prior to the presentation of this request, the customs authorities, in coordination with the customs broker who integrates or incorporates into a customs agency, may reconcile foreign trade operations and the necessary procedures for customs clearance that must be concluded.
II. The opinions issued by the customs authority regarding this matter do not constitute an instance, so they cannot be challenged by private parties.

Legal Basis
Articles 167-D and 167-E of the Law and 18 and 18-A of the CFF and rules 1.2.2., 1.12.1., and 1.12.3. of the RGCE.

16/LA Authorization to extend the deadline to present the notice of conclusion of operations of the customs broker.

Procedure
Service
Description of Procedure or Service Amount
Submits the authorization request to extend the deadline to present the notice of conclusion of operations of the customs broker who integrates a customs agency. Free Payment of fees Cost: $

Who can request the Procedure or Service? When is it presented?
The customs broker who integrates or incorporates into a customs agency.
Before the expiration of the ten-day period following the notification of the authorization to operate as a customs agency.

42 OFFICIAL GAZETTE Thursday, January 9, 2025

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Go with the procedure documentation to the official records office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free-form letter as proof of receipt.

What requirements must I meet?
In the free-form letter, you must state the reasons that justify the extension of the deadline.

What conditions must I meet?
I. You must not be subject to any procedure of disqualification, suspension, cancellation, or extinction of the patent of which you are the holder.
II. You must be up to date in fulfilling your tax obligations.

Resolution of the Procedure or Service
The resolution will be notified to you in the forms indicated in articles 134, fractions I and II, and 136 of the Federal Tax Code (CFF), as applicable.

Maximum deadline for ANAM to resolve the Procedure or Service: Three months.
Maximum deadline for ANAM to request additional information: Three months.
Maximum deadline to comply with requested information: Ten days.

What document do I obtain upon finishing the Procedure or Service?
Letter of response.

What is the validity of the Procedure or Service?
Ten days.

ATTENTION CHANNELS
Inquiries and doubts: Not applicable.
Complaints and reports:
I. Email: denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional Information
The maximum deadline for ANAM to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.

Legal Basis
Articles 167-D and 167-E of the Law and 18 and 18-A of the CFF and rules 1.2.2., 1.12.1. and 1.12.3. of the General Rules of Foreign Trade (RGCE).

17/LA Authorization to conclude the procedure to obtain authorization to operate as a customs agency.
Procedure
Service
Description of the Procedure or Service Amount Submit the application to confirm and ratify your interest in concluding the procedures to obtain authorization to operate as a customs agency and its ratification. Free Payment of rights Cost: $

Who can request the Procedure or Service?
Customs agents interested in joining or integrating into the customs agency.

When is it submitted?
At any time before the corresponding resolution to operate as a customs agency has been notified.

Where can I submit it?
Before the official records office of the DGJA, located at Avenida Paseo de la Reforma No. 10, ground floor, Tabacalera neighborhood, Cuauhtémoc Municipality, postal code 06030, Mexico City, during hours Monday to Thursday from 9:00 to 18:00 hours and Friday from 9:00 to 15:00 hours.

Thursday, January 9, 2025 OFFICIAL GAZETTE 43

What requirements must I meet?
I. Free-form letter, in which you must state:
a) Name, RFC key, and patent number of the customs agent requesting the benefit. b) Your interest in concluding the procedure to obtain authorization to operate as a customs agency.
II. Certified copy of the death certificate of the customs agent in case of death, or documentation accrediting permanent incapacity of the holder of the customs agent patent.

What conditions must I meet?
I. Be registered and active in the RFC.
II. Have a valid e.firma (electronic signature).
III. Be up to date in fulfilling your tax obligations.
IV. You must not be subject to any procedure of disqualification, suspension, cancellation, or extinction of the patent of which you are the holder.

Resolution of the Procedure or Service
The resolution will be notified to you in the forms indicated in articles 134, fractions I and II, and 136 of the CFF, as applicable.

What document do I obtain upon finishing the Procedure or Service?
Letter of response.

What is the validity of the Procedure or Service?
Not applicable.

ATTENTION CHANNELS
Inquiries and doubts: Not applicable.
Complaints and reports:
I. Email: denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional Information
The maximum deadline for ANAM to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.

Legal Basis
Articles 167-D, 167-E, and 167-K of the Law and 18 and 18-A of the CFF and rules 1.2.2., 1.12.1., 1.12.2. and 1.12.5. of the RGCE.

18/LA Notice of death of a customs agent by the customs agency.
Procedure
Service
Description of the Procedure or Service Amount Submit the notice by which the customs authority is informed of the death of a customs agent who is part of a customs agency. Free Payment of rights Cost:

Who can request the Procedure or Service?
Customs agencies.

When is it submitted?
Within five days following the death of the customs agent.

44 OFFICIAL GAZETTE Thursday, January 9, 2025

What requirements must I meet?
I. Free-form letter, in which you must state:
a) Name, RFC key, and patent number of the deceased customs agent. b) Number of authorization of the customs agency. c) If applicable, full name and RFC key of the attorney-in-fact who will conclude the initiated operations.
II. Certified copy of the death certificate.

What conditions must I meet?
Conclude the initiated operations within a period not exceeding two months from the expiration of the five-day deadline for presenting this notice.

Resolution of the Procedure or Service
Not applicable.

Maximum deadline for ANAM to resolve the Procedure or Service: Not applicable.
Maximum deadline for ANAM to request additional information: Not applicable.
Maximum deadline to comply with requested information: Not applicable.

What document do I obtain upon finishing the Procedure or Service?
Letter of response.

What is the validity of the Procedure or Service?
Not applicable.

ATTENTION CHANNELS
Inquiries and doubts: Not applicable.
Complaints and reports:
I. Email: denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional Information
Not applicable.

Legal Basis
Article 167-K of the Law and rules 1.2.2. and 1.12.13. of the RGCE.

19/LA Application for connection to SAAI to transmit the information referred to in rules 1.9.8. or 1.9.9.
Procedure
Service
Description of the Procedure or Service Amount Submit the application when you require connection to SAAI to perform the transmission of information regarding goods transported by sea and the cargo manifest, as applicable. Free Payment of rights Cost: $

Who can request the Procedure or Service?
Associations or guild chambers to which ship agents, general freight forwarders, ship consignees, international freight agents, or persons authorized to provide electronic pre-validation services for data contained in customs declarations belong.

When is it submitted?
When required.

Where can I submit it?
Before the official records office of the DGMEIA, located at Avenida Paseo de la Reforma No. 10, Tabacalera neighborhood, Cuauhtémoc Municipality, postal code 06030, Mexico City.

Thursday, January 9, 2025 OFFICIAL GAZETTE 45

What requirements must I meet?
I. Free-form letter in which you must state that you currently provide or wish to provide the service of transmitting information referred to in rules 1.9.8. and/or 1.9.9. of the RGCE.
II. Certified copy of your constitutive act.
III. Certified copy of the notarized power of attorney accrediting the powers of the person signing the application.
Document accrediting that associates or members are maritime transport companies, international freight agents, general ship agents, ship consignees, or international freight agents, as applicable.

What conditions must I meet?
I. Comply with what is established in the Operation Guide for Connection with External Entities or Third Parties to the SAT, which you can consult at the link:
http://omawww.sat.gob.mx/aduanasPortal/Paginas/index.html#!/Conexiones_con_Terceros
II. Be registered and active in the RFC.
III. Have a valid e.firma (electronic signature).
IV. Be up to date in fulfilling your tax obligations.

Resolution of the Procedure or Service
Through the email box enlaceterceros.aga@sat.gob.mx, follow-up will be communicated and requests will be made to execute TELNET and TRACERT type tests, with which the correct configuration of the requested communication flow will be validated together with AGCTI.

What document do I obtain upon finishing the Procedure or Service?
Proof of receipt.

What is the validity of the Procedure or Service?
Conclusive procedure.

ATTENTION CHANNELS
Inquiries and doubts:
Personal attention at the offices of the DGMEIA, located at Avenida Paseo de la Reforma No. 10, Tabacalera neighborhood, Cuauhtémoc Municipality, postal code 06030, Mexico City, during attention hours Monday to Thursday from 9:00 to 17:00 hours, and Friday from 9:00 to 14:00 hours.

Complaints and reports:
I. Email:
denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion%20de%20quejas%20y%20denuncias/

Additional Information
Not applicable.

Legal Basis
Articles 6th, 10, 20, fractions II, III, and VII, and 36 of the Law and 18, 19, 20, and 40 of the Regulation and rules 1.9.8. and 1.9.9. of the RGCE.

20/LA Notice to leave without effect the suspension to operate in the SEA for the dispatch of goods.
Procedure
Service
Description of the Procedure or Service Amount Submit the notice when you require reactivation in the SEA having been applied the suspension to operate in the SEA for the dispatch of goods referred to in article 184-C of the Law. Free Payment of rights Cost: $

Who can request the Procedure or Service?
Customs agents and importers.

When is it submitted?
When interested in leaving without effect the suspension to operate in the SEA.

Where can I submit it?
Before the authority exercising its verification powers.

46 OFFICIAL GAZETTE Thursday, January 9, 2025

What requirements must I meet?
Free-form letter, to which you must attach the following:
I. Document stating the deposit made through a customs guarantee account covering the total amount, in accordance with the Estimated Prices Resolution and complying with rule 1.6.28. of the RGCE.
II. The rectification of the corresponding customs declaration, with the correct declaration of the classification of the goods.

What conditions must I meet?
I. Be registered and active in the RFC.
II. Have a valid e.firma (electronic signature).
III. Be up to date in fulfilling your tax obligations.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Will SAT or ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service? At the offices of the authority exercising its verification powers. No.

Resolution of the Procedure or Service
I. If you meet the stated requirements and conditions, the competent authority will leave the suspension in the SEA without effect.
II. When the notice is rejected, the competent authority will communicate its inadmissibility to the email address you indicated to receive notifications.

Maximum deadline for SAT or ANAM to resolve the Procedure or Service: Five days.
Maximum deadline for SAT or ANAM to request additional information: Five days.
Maximum deadline to comply with requested information: Five days.

What document do I obtain upon finishing the Procedure or Service?
Letter of response, when the notice is rejected.

What is the validity of the Procedure or Service?
Not applicable.

ATTENTION CHANNELS
Inquiries and doubts:
I. Personal attention at SAT offices, located at Avenida Hidalgo number 77, postal code 06300, Guerrero Neighborhood, Cuauhtémoc Municipality, Mexico City, during attention hours Monday to Thursday from 9:00 to 17:00 hours, and Friday from 9:00 to 14:00 hours.
II. Personal attention at ANAM offices located in various cities in the country, during attention hours Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.

Complaints and reports:
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Emails:
denuncias@sat.gob.mx or denuncias@anam.gob.mx
III. SAT Mobile App, Complaints and Reports section.
IV. On the SAT or ANAM Portals:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia https://anam.gob.mx/recepcion%20de%20quejas%20y%20denuncias/
V. Red phones located at SAT offices.

Additional Information
The five-day deadline for SAT or ANAM to resolve the procedure will begin to run from the presentation of the notice at the offices of the authority exercising its verification powers.

Legal Basis
Article 184-C of the Law, Estimated Prices Resolution, and rules 1.4.12. and 1.6.28. of the RGCE.

Thursday, January 9, 2025 OFFICIAL GAZETTE 47

21/LA Application for the benefit to avoid the initiation of the cancellation procedure for customs agents due to undeclared goods.
Procedure
Service
Description of the Procedure or Service Amount Submit the application to obtain the benefit regarding not considering that customs agents are in the situation of patent cancellation, when in the exercise of verification powers the customs authority detects excess or undeclared goods in the customs declaration or consolidated notice. Free Payment of rights Cost: $

Who can request the Procedure or Service?
Customs agents.

When is it submitted?
When you wish to obtain the benefit regarding not considering that customs agents are in the situation of patent cancellation, when in the exercise of verification powers the customs authority detects excess or undeclared goods in the customs declaration or consolidated notice.

What requirements must I meet?
I. Free-form letter, in which you must declare the import customs declaration number that accredits payment of omitted contributions and compensatory duties for the excess or undeclared goods in the customs declaration or consolidated notice.
II. To the free-form letter you must attach the following:
a) The electronic format D9 Multiple Payment Form for foreign trade, contained in Annex 1 of the RGCE, with which you accredit payment of sanctions applicable to the excess or undeclared goods in the customs declaration or consolidated notice. b) In case you had filed a defense mechanism against the imposition of the tax credit, the final resolution absolving you, or the document accrediting, according to the procedural formalities of the case, that you withdrew from the defense mechanism, through the corresponding dismissal or equivalent resolution issued by the competent authority. c) In case you had filed a defense mechanism against the patent cancellation procedure of the customs agent, document accrediting, according to the procedural formalities of the case, that you withdrew from the defense mechanism, through the corresponding dismissal or equivalent resolution issued by the competent authority.

What conditions must I meet?
Not applicable.

Resolution of the Procedure or Service
I. The resolution will be notified to you in the forms indicated in articles 134, fractions I and II, and 136 of the CFF, as applicable.
II. It may be considered that the authority resolved negatively if, after the established deadline for resolution has passed, you were not notified of the same.

What document do I obtain upon finishing the Procedure or Service?
Letter of response.

What is the validity of the Procedure or Service?
Not applicable.

48 OFFICIAL GAZETTE Thursday, January 9, 2025

ATTENTION CHANNELS
Inquiries and doubts: Not applicable.
Complaints and reports:
I. Email: denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional Information
I. The benefit will be applicable only once.
II. The maximum deadline for ANAM to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.

Legal Basis
Articles 165, fraction II of the Law, 18 and 18-A of the CFF, 17 of the Federal Administrative Procedure Law, and 226 of the Regulation, and rules 1.2.2. and 1.4.11. of the RGCE.

22/LA Requests related to the Agreement establishing general provisions for the import of vehicles under franchise, published in the DOF on August 29, 2007.

Procedure
Service
Description of Procedure or Service Amount
Submits the application to obtain:
I. Authorization for the import of a vehicle under diplomatic franchise without payment of foreign trade taxes.
II. Authorization for the transfer of a vehicle imported under diplomatic franchise.
III. Authorization for the alienation (sale) of a vehicle imported under diplomatic franchise.
IV. Authorization for the import of a vehicle acquired in national territory from a company authorized by the SAT to alienate vehicles assembled in national territory for export with parts subject to the tax deposit regime.
V. Authorization for the transfer of a vehicle acquired in national territory, for which the refund of VAT had been authorized by the SAT's General Administration of Large Taxpayers.
VI. Authorization for the alienation (sale) of a vehicle acquired in national territory, for which the refund of VAT had been authorized by the SAT's General Administration of Large Taxpayers.
VII. Authorization for the cancellation of the diplomatic franchise of a vehicle.
VIII. Authorization for the definitive import of a vehicle under franchise, by members of the Mexican Diplomatic Service, without payment of foreign trade taxes.
IX. Authorization to acquire a vehicle assembled by a company authorized by the SAT to alienate vehicles assembled in national territory for export, by members of the Mexican Diplomatic Service.
X. Authorization for the alienation (sale) of a vehicle imported under diplomatic franchise, by members of the Mexican Diplomatic Service.
Free
Payment of fees
Cost: $

Who can request the Procedure or Service? When is it submitted?
The SRE (Ministry of Foreign Affairs).
I. For the import of a vehicle, under diplomatic franchise or for the definitive import of a vehicle under franchise, one hundred and eighty days prior to the expiration of the temporary import permit for the vehicle.
II. Prior to the transfer of a vehicle imported under diplomatic franchise, to the transfer or alienation of the vehicle acquired in national territory for which the VAT refund was authorized, or to the acquisition of the vehicle assembled in national territory.
III. When you wish to carry out the alienation of a vehicle imported under diplomatic franchise or obtain the cancellation of the diplomatic franchise.
IV. Prior to the alienation of the vehicle imported under diplomatic franchise by members of the Mexican Diplomatic Service.

Thursday, January 9, 2025 OFFICIAL GAZETTE 49

Where can I submit it? Before the official registry office of the ACNCE, located at Avenida Hidalgo No. 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, from Monday to Friday during hours of 8:30 to 14:30.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?
Submit the corresponding application to the ACNCE, in accordance with the Agreement establishing general provisions for the import of vehicles under franchise, published in the DOF on August 29, 2007.

What requirements must I meet?
I. Application for authorization for the import of a vehicle under diplomatic franchise without payment of foreign trade taxes:
a) Free-form letter stating the following:

The commercial value of the vehicle, which can be proven with the equivalent document or with the Kelley Blue Book.
Commercial description of the vehicle.
b) Form named Diplomatic Vehicle Franchise, duly filled out through the SRE, contained in Annex 1 of the Agreement establishing general provisions for the import of vehicles under franchise, published in the DOF on August 29, 2007. c) Document in the name of the interested party, accrediting ownership or legal possession of the vehicle. d) Temporary vehicle import permit, valid at the time of requesting the authorization. e) Identity card issued by the SRE. f) Third-party liability insurance policy, valid at the time of requesting the authorization.

II. Application for authorization for the transfer of a vehicle imported under diplomatic franchise:
a) In addition to meeting the requirements indicated in fraction I, subsections b), c) and e) of this section, you must present the following:

Free-form letter.
Application for the transfer of vehicles in national territory.
If applicable, previous transfer authorization letters.
Regarding the requirement of fraction I, subsection c) previously specified, in case of previous transfers, the document accrediting ownership or legal possession of the vehicle must be presented, duly endorsed.

III. Application for authorization for the alienation (sale) of a vehicle imported under diplomatic franchise:
a) You must meet the requirements indicated in fraction I, subsections b), c) and e), as well as in fraction II, subsection a), numbers 1 and 3 of this section.

IV. Application for authorization for the import of a vehicle acquired in national territory from a company authorized by the SAT to alienate vehicles assembled in national territory for export with parts subject to the tax deposit regime:
a) In addition to meeting the requirements indicated in fraction I, subsections a), number 2, c) and e) of this section, you must present the following:

Application to import under the corresponding franchise, a vehicle that is acquired in national territory from a company authorized by the SAT to alienate vehicles assembled in national territory for export with parts subject to the tax deposit regime, indicating the customs office through which the virtual definitive import will be carried out.
Copy of the virtual export declaration (pedimento).

V. Application for authorization for the transfer of a vehicle acquired in national territory, for which the refund of VAT had been authorized by the SAT's General Administration of Large Taxpayers:
a) In addition to meeting the requirement indicated in fraction I, subsections a), number 2 and e), as well as to fraction II, subsection a), number 3 of this section, you must present the following:

Application for the transfer of vehicles marketed in national territory, indicating the name of the holder and the acquirer, the vehicle identification data (brand, type, model, VIN, among others), and the applicable legal basis of the Agreement establishing general provisions for the import of vehicles under franchise, published in the DOF on August 29, 2007.
Letter of authorization for VAT refund, issued by the SAT's General Administration of Large Taxpayers, observing the CFDI data and vehicle identification data.
CFDI, recorded in the VAT refund authorization letter.

VI. Application for authorization for the alienation (sale) of a vehicle acquired in national territory, for which the refund of VAT had been authorized by the SAT's General Administration of Large Taxpayers:
a) In addition to meeting the requirements indicated in fraction I, subsections a), number 2, c) and e) of this section, you must present the following:

Application for the alienation (sale) of vehicles marketed in national territory.
Letter of authorization for VAT refund, issued by the SAT's General Administration of Large Taxpayers.

50 OFFICIAL GAZETTE Thursday, January 9, 2025

VII. Application for authorization for the cancellation of the diplomatic franchise of a vehicle:
a) In addition to meeting the requirement indicated in fraction I, subsections a), number 2, b) and e) of this section, you must present the following:

Application for the cancellation of the diplomatic franchise of vehicles.
Proof of the definitive return of the vehicle.
If applicable, letters of alienation or transfers.
Regarding the requirement of fraction I, subsection b) previously specified, the original of the Form must be presented.

VIII. Application for authorization for the definitive import of a vehicle under franchise, by members of the Mexican Diplomatic Service, without payment of foreign trade taxes:
a) Free-form application letter, in which the place, start date, and conclusion of the official's commission must be stated. b) Document in the name of the interested party accrediting ownership or legal possession of the vehicle. c) Temporary vehicle import permit valid at the time of requesting the authorization. d) Official identification valid at the time of requesting the authorization.

IX. Application for authorization to acquire a vehicle assembled by a company authorized by the SAT to alienate vehicles assembled in national territory for export, by members of the Mexican Diplomatic Service:
a) In addition to meeting the requirements indicated in fraction VIII, subsections a), b) and d) of this section, you must present the following:

Application for the acquisition of vehicles assembled in national territory by companies authorized by the SAT, indicating the customs office through which you will carry out the virtual definitive import.
Copy of the virtual export declaration (pedimento).

X. Application for authorization for the alienation (sale) of a vehicle imported under diplomatic franchise, by members of the Mexican Diplomatic Service:
a) In addition to meeting the requirements indicated in fraction VIII, subsections a), b) and d) of this section, you must present the following:

Application for the alienation (sale) of vehicles imported under franchise.
Letter of authorization for definitive import.
Definitive import declaration (pedimento).

What conditions must I meet?
I. Regarding the application for authorization for the alienation (sale) of a vehicle under diplomatic franchise, you must comply with the following:
a) That three years have elapsed since the authorization of the import under diplomatic franchise or before the said period as a result of the closure of the diplomatic mission or the death of the owner; or upon termination of the commission, provided that six months have elapsed since such authorization. b) Upon termination of the commission, the vehicle owner must have been accredited with the SRE for at least twelve months.

II. For the application for authorization for the import of a vehicle acquired in national territory from a company authorized by the SAT to alienate vehicles assembled in national territory for export with parts subject to the tax deposit regime, you must indicate in the observations and permit key fields of the virtual definitive import declaration the number and date of the authorization for the import under franchise.

III. For the application for authorization for the alienation (sale) of a vehicle acquired in national territory for which the refund of VAT had been authorized by the SAT's General Administration of Large Taxpayers, such authorization must have been issued within the two years prior to the application submitted or before the said period, upon termination of the commission, provided that at least six months have elapsed since the said refund authorization.

IV. Regarding the application for authorization for the definitive import of a vehicle under franchise, by members of the Mexican Diplomatic Service, you must comply with the following:
a) That the interested parties have at least two continuous years in the performance of their official commission. b) Submit the authorization to the customs office through which you intend to introduce the vehicle via your customs broker.

V. Regarding the application for authorization to acquire a vehicle assembled by a company authorized by the SAT to alienate vehicles assembled in national territory for export, by members of the Mexican Diplomatic Service, you must indicate in the observations and key fields of the virtual definitive import declaration the number and date of the authorization for the import under franchise corresponding.

VI. Regarding the application for authorization for the alienation (sale) of a vehicle imported under diplomatic franchise, by members of the Mexican Diplomatic Service, two years must have elapsed from the date of payment of the definitive import declaration or before the said period upon termination of the commission, provided that at least six months have elapsed from the date said payment was made.

VII. Regarding the transfer of vehicles imported under diplomatic franchise, it can only be carried out between members of diplomatic, consular, and international organizations' missions, as well as their foreign personnel.

Thursday, January 9, 2025 OFFICIAL GAZETTE 51

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Will the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service? Through the SRE. No.

Resolution of the Procedure or Service
The resolution letter will be delivered by the ACNCE, at the SRE offices.

Maximum deadline for the SAT to resolve the Procedure or Service: Three months.
Maximum deadline for the SAT to request additional information: One month.
Maximum deadline to comply with the requested information: Ten days.

What document do I obtain upon completing the Procedure or Service? What is the validity of the Procedure or Service?
Response letter. Not applicable.

ATTENTION CHANNELS
Inquiries and doubts
I. MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for the United States and Canada.
II. Personal attention at SAT offices, located in various cities in the country, during attention hours from Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.
The addresses of the offices are available at:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios
III. At the Tax Service Modules and Rapid Company Opening Modules, the attention schedule is adapted, so it may be from 8:30 until 14:30 hours.
IV. Via Chat: http://chat.sat.gob.mx

Complaints and reports
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile App, section Complaints and Reports.
IV. On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia
V. Red phones located at SAT offices.

Additional Information
The maximum deadline for the SAT to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.

Legal Basis
Articles 62, fraction I of the Law, 1, 3, fraction I, 4, 6, 9, 12, 13, 16, 20, 21, 23, 24 and Annex 1 of the Agreement establishing general provisions for the import of vehicles under franchise, and rules 1.2.2. and 3.3.2. of the RGCE.

23/LA Application for registration of bank accounts to make payments in foreign trade operations.

Procedure
Service
Description of Procedure or Service Amount
Submits the application to register the bank accounts through which you make payments for foreign trade operations.
Free
Payment of fees
Cost: $

Who can request the Procedure or Service? When is it submitted?
Customs agent, customs attorneys, customs agency, importers and exporters.
When you wish to register the bank accounts through which you make payments for foreign trade operations.

Where can I submit it? Before the official registry office of the DGJA, located at Avenida Paseo de la Reforma No. 10, ground floor, Tabacalera neighborhood, Cuauhtémoc Municipality, postal code 06030, Mexico City, during hours from Monday to Thursday from 9:00 to 18:00 hours and Friday from 9:00 to 15:00 hours.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?
I. Go with the procedure documentation to the official registry office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free-form letter, as proof of receipt.

52 OFFICIAL GAZETTE Thursday, January 9, 2025

What requirements must I meet?
Free-form letter, in which you must state the following:
I. The authorization number, in the case of customs attorney or warehouse attorney, or customs agencies.
II. The number of all bank accounts through which payments are made, the name and the RFC key of the bank account holder.
III. The name or corporate name of the credit institution.
IV. The branch number and bank branch number.
V. The location where each of the bank accounts is established.

What conditions must I meet?
I. Be registered and active in the RFC.
II. Have a valid e.firma.
III. Be up to date in the fulfillment of your tax obligations.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Will the ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service? Not applicable. No.

Resolution of the Procedure or Service
The resolution will be notified to you in the forms indicated in articles 134, fractions I and II and 136 of the CFF, as applicable.

Maximum deadline for the ANAM to resolve the Procedure or Service: Thirty days.
Maximum deadline for the ANAM to request additional information: Ten days.
Maximum deadline to comply with the requested information: Ten days.

What document do I obtain upon completing the Procedure or Service? What is the validity of the Procedure or Service?
Response letter. Not applicable.

ATTENTION CHANNELS
Inquiries and doubts: Not applicable.
Complaints and reports
I. Email: denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional Information
I. Documents exhibited previously, which are valid at the time of a new application, should not be presented again.
II. The maximum deadline for ANAM to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.

Legal Basis
Articles 18 and 18-A of the CFF and rules 1.2.2., 1.6.2., 1.6.3., 1.6.22. and 1.7.4. of the RGCE.

24/LA Authorization and renewal to operate customs accounts or guarantee customs accounts.

Procedure
Service
Description of Procedure or Service Amount
Submits this application for authorization and renewal to operate customs accounts or guarantee customs accounts.
Free
Payment of fees
Cost: $

Who can request the Procedure or Service? When is it submitted?
Credit institutions or brokerage houses.
I. When you wish to obtain the authorization to operate customs accounts or guarantee customs accounts.
II. In the case of renewal, at least three months prior to the expiration of the previously granted authorization.

Thursday, January 9, 2025 OFFICIAL GAZETTE 53

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?
I. Go and deliver the free-form letter and the documentation for the procedure to the clerk's office of the authority mentioned in the previous section.
II. Receive and keep the stamped free-form letter, as proof of receipt.

What requirements must I meet?
Free-form letter, to which you must attach the following:
I. Certified copy of the resolution by which the organization and operation of a multiple banking institution is authorized, issued by the Ministry of Finance and Public Credit (SHCP), through the Banking, Securities and Savings Unit, or the certificate of registration in the corresponding section of the National Securities Register, granted by the Board of Directors of the National Banking and Securities Commission.
II. Original and simple copy for comparison, or certified copy of the notarial power of attorney accrediting the legal representative's status.
III. Letter in which you indicate the requirements that the importer must meet for the opening of a customs account or a guarantee customs account and the method of operation, in accordance with the Operation Manual for Customs Accounts, Guarantee Customs Accounts, and Guarantee Customs Accounts by Substitution of Precautionary Seizure, available at the following link:
https://anam.gob.mx/wp-content/uploads/2021/09/InsOpeCtasAduCtasAduGarxSusEmbPrec.pdf
IV. Draft contract for the opening of the customs account or guarantee customs account, contemplating the options for financial guarantee through deposit or contingent credit line.
V. Format of deposit certificate or guarantee that complies with what is stated in rule 1.6.28. of the RGCE.
VI. Format for request for cancellation of guarantee that complies with what is stated in rule 1.6.20. of the RGCE.
VII. List of branches or offices where customs account or guarantee customs account operations will be carried out, if applicable.
VIII. If applicable, trust contract and its modifications.
IX. Copy of the last office document granted to you to operate customs accounts or guarantee customs accounts.

What conditions must I meet?
I. Be registered and active in the RFC (Taxpayer Registry Code).
II. Have a valid e.firma (electronic signature).
III. Be up to date in the fulfillment of your tax obligations.
IV. Be a legal entity, constituted in accordance with Mexican legislation.
V. Not be found in the list of companies published by the SAT in accordance with articles 69, except for fraction VI, 69-B, fourth paragraph, and 69-B Bis, ninth paragraph of the CFF.
VI. Have valid digital seal certificates, as well as not be found in any of the circumstances established in article 17-H Bis of the CFF, during the twelve months prior to the date of submission of the application in the registry.
VII. The status of the tax mailbox must be "Validated".
VIII. The status of the tax domicile must be "Located".

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Will the SAT or ANAM carry out any inspection or verification to issue the resolution for this Procedure or Service? Contact MarcaSAT or consult the tax mailbox on the SAT Portal, by entering the following link:
https://www.sat.gob.mx
No.

Resolution of the Procedure or Service
I. The response office document will be notified through the tax mailbox, or if applicable, at the address indicated for hearing and receiving notifications.
II. After the three-month period has elapsed without the resolution being notified, the interested party may consider that the authority resolved negatively.

Maximum period for the SAT to resolve the Procedure or Service: Three months.
Maximum period for the SAT to request additional information: Three months.
Maximum period to comply with the requested information: Ten days.

What document do I obtain at the end of the Procedure or Service?
Response office document.

What is the validity of the Procedure or Service?
Up to one year.

54 OFFICIAL GAZETTE Thursday, January 9, 2025

ATTENTION CHANNELS

Inquiries and doubts
I. MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for the United States and Canada.
II. Personal attention at SAT offices, located in various cities in the country, during business hours from Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.
The addresses of the offices are available at:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios
III. In the Tax Service Modules and SARE Modules, during business hours from 8:30 to 14:30 hours.
IV. Via Chat: http://chat.sat.gob.mx

Additional Information
I. The maximum period for the SAT to resolve the procedure will be calculated from the fulfillment of all the requirements established in this procedure sheet.
II. The maximum period to comply with the requested information will be calculated from the day following the effective date of notification.
If the requirement is not complied with within the established period, the application will be considered not submitted, and a new application may be submitted.

Legal Basis
Articles 84-A and 86 of the Law and 18, 18-A, 19 and 37 of the CFF, rules 1.2.2., 1.6.20., 1.6.25. and 1.6.28. of the RGCE and the Operation Manual for Customs Accounts, Guarantee Customs Accounts, and Guarantee Customs Accounts by Substitution of Precautionary Seizure.

25/LA Authorization and renewal for the manufacture or importation of official seals Procedure Service Description of the Procedure or Service Amount Submits the request for authorization for the manufacture or importation of official seals or their renewal, which are used in vehicles and containers that transport the merchandise subject to customs clearance. Free Payment of duties Cost: $2,257.00 (two thousand two hundred fifty-seven pesos 00/100 m.n.).

Who can request the Procedure or Service? When is it submitted?
Legal entities.
I. When you wish to obtain the authorization to manufacture or import official seals.
II. In case of requesting the renewal of the authorization period, you must submit it during the last three months prior to the expiration of the authorization.

Where can I submit it?
To the clerk's office of the DGJA, located at Avenida Paseo de la Reforma No. 10, ground floor, Tabacalera neighborhood, Cuauhtémoc Municipality, postal code 06030, Mexico City, during business hours from Monday to Thursday from 9:00 to 18:00 hours and Friday from 9:00 to 15:00 hours.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?
I. Go with the documentation for the procedure to the clerk's office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free-form letter, as proof of receipt.

What requirements must I meet?
I. Free-form letter, in which you must declare, under penalty of perjury:
a) That the legal entity, as well as its partners, shareholders, associates, and other persons, regardless of the name by which they are designated, who by their nature form part of the organizational structure and hold such status in accordance with the bylaws or legislation under which they are constituted, have ample economic solvency, as well as technical, administrative, and financial capacity; attaching the banking, financial, and commercial documents in which the economic solvency of the legal entity is recorded. b) That the legal entity does not act as an importer, exporter, customs broker, or customs agency and is up to date in the fulfillment of its tax obligations. c) For the case of renewal, that the circumstances under which the current authorization was granted have not changed and that the requirements, obligations, and conditions derived from it continue to be met.

Thursday, January 9, 2025 OFFICIAL GAZETTE 55

II. Attach the following:
a) Certified copy of the articles of incorporation, or the notarial instrument accrediting your corporate purpose related to the provision of services for the manufacture or importation of official seals. b) Original or certified copy of the general power of attorney for acts of administration granted by a notary, in order to accredit the status of the attorney-in-fact or legal representative of the legal entity that signs the application on its behalf, as well as a copy of their valid official identification. c) Original of the positive analysis report, issued by the administrative unit responsible for ANAM, in which the manufacturing requirements indicated in fraction IV of the section "What conditions must I meet?" of this procedure sheet are specified, regarding official seals. d) Copy of the payment receipt from the institution in question, made through the electronic format D9 Multiple Payment Form for Foreign Trade, contained in Annex 1 of the RGCE, in accordance with what is established in rule 1.6.2. of the RGCE. You can obtain the capture line, through the following link:
https://anam.gob.mx/formulario-multiple-de-pago-de-comercio-exterior/

What conditions must I meet?
I. Be registered and active in the RFC.
II. Have a valid e.firma.
III. Be up to date in the fulfillment of your tax obligations.
IV. The seal must be manufactured in one or two pieces and:
a) Have a locking cylinder or closing device manufactured in steel, encapsulated in green and/or red plastic and provided with a transparent cap or transparent plastic coating, welded by ultrasound to the encapsulation in such a way that it is not possible to separate it without destroying it, protecting the required impressions. b) Have a steel bolt with plastic coating or steel cable that forms the other part of the closing system. c) The closed seal must have a minimum tensile resistance of 1,000 kilograms. d) Contain exemplarily the impressions of the identifying key and the consecutive folio number, engraved only by laser, within the transparent cap or the plastic coating referred to in item a) of this fraction. e) The closed seal must have mobility, that is, the steel bolt or cable is not fixed to the locking cylinder or closing device, said movement must not affect the state of the closed seal.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Will ANAM carry out any inspection or verification to issue the resolution for this Procedure or Service? Not applicable. Yes.

Resolution of the Procedure or Service
The resolution of the application will be notified to you in the forms indicated in articles 134, fractions I and III, and 136 of the CFF, as applicable.

Maximum period for ANAM to resolve the Procedure or Service: Three months.
Maximum period for ANAM to request additional information: Three months.
Maximum period to comply with the requested information: Ten days.

What document do I obtain at the end of the Procedure or Service?
Response office document.

What is the validity of the Procedure or Service?
Up to five years, renewable for an equal period.

ATTENTION CHANNELS

Inquiries and doubts
Not applicable.

Complaints and reports
I. Email: denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional Information
I. Documents exhibited previously that are valid at the time of a new application should not be presented again.
II. The maximum period for ANAM to resolve the procedure will be calculated from the fulfillment of all the requirements and conditions established in this procedure sheet.
III. The payment of duties must be made annually during the validity of the authorization and for its renewal.

Legal Basis
Articles 16-D, 59-B, 160-X of the Law, 18 and 18-A of the CFF, 40, item t) of the LFD, and 248 of the Regulation, rules 1.2.2., 1.6.2. and 1.7.4. of the RGCE, and Annex 19 of the RMF.

56 OFFICIAL GAZETTE Thursday, January 9, 2025

26/LA Authorization and renewal to provide the services of electronic pre-validation of data, contained in customs declarations.
Procedure
Service
Description of the Procedure or Service Amount Submits the request to provide the services of electronic pre-validation of data, contained in customs declarations. Free Payment of duties Cost: $12,051.00 (twelve thousand fifty-one pesos 00/100 m.n.).

Who can request the Procedure or Service? When is it submitted?
Legal entities.
I. When you wish to obtain the authorization to provide the services of electronic pre-validation of data.
II. In case of requesting the renewal of the authorization, from one year up to ninety natural days before its expiration.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What requirements must I meet?
I. Free-form letter.
II. Articles of incorporation accrediting an age of more than five years and, if applicable, their modifications, in which the data of registration in the Public Registry of Property and Commerce are visible.
III. Notarial instrument accrediting that the applicant has a subscribed and paid social capital or own property equal to or greater than $5,000,000.00 (five million pesos 00/100 m.n.) and it is evident in the corporate purpose, common goal, activities, or bylaws of the applicant, the provision of services of electronic pre-validation of data contained in customs declarations, excluding the activities of importation, exportation, or having the status of customs broker or customs agency.
IV. List of your affiliates regarding confederations of customs brokers, national associations of companies, chambers, and their confederations.
V. Valid documentation accrediting that your legal representative has powers for acts of administration, and declares, under penalty of perjury, that the powers have not been revoked, as well as their valid official identification.
VI. Declaration, under penalty of perjury, that your represented entity has ample moral and economic solvency.
VII. Technical proposal which must contain:
a) Description of the infrastructure. b) Equipment and computing and data transmission means necessary for the provision of the service, linked with the SAT SEA, with importers, exporters, customs brokers, and customs agencies, with simultaneous recording of operations, in accordance with the Instruction for Interconnection with Third Parties to SAT, issued by the AGCTI and in accordance with the operation guides issued by the AGCTI of SAT. c) Electronic system to be implemented. d) Connectivity diagram. In the proposal, you must indicate the infrastructure, equipment, and computing and data transmission means for each locality where its installation will take place.
VIII. Business chambers and their confederations that wish to provide the services of electronic pre-validation of data, contained in customs declarations, in addition to meeting the aforementioned requirements, must accredit being constituted in accordance with the Law of Business Chambers and Their Confederations.
IX. Declare the customs offices in which you wish to provide the services.
X. Surety bond for an amount of $5,000,000.00 (five million pesos 00/100 m.n.) with which you guarantee any damage or prejudice that, due to incompetence or non-compliance with applicable regulations, occurs to the Federal Treasury or a third party.
XI. The Letter of commitment of confidentiality, reserve, and safeguarding of information and data referred to in the Guidelines that must be observed by those who have the authorization to provide the services of electronic pre-validation of data, contained in customs declarations, and those interested in obtaining it, which are published at the following link: https://anam.gob.mx/wp-content/uploads/2022/10/lineamientos_para_prestar_los_servicios_de_prevalidacion_electronica_de_datos.pdf

Thursday, January 9, 2025 OFFICIAL GAZETTE 57

XII. For the case of renewal, you must declare, under penalty of perjury, that you continue to meet the requirements established for its granting and the obligations derived from it.
XIII. Copy of the payment receipt from the institution in question, made through the electronic format D9 Multiple Payment Form for Foreign Trade, contained in Annex 1 of the RGCE, in accordance with what is established in rule 1.6.2. of the RGCE.
You can obtain the capture line, through the following link:
https://anam.gob.mx/formulario-multiple-de-pago-de-comercio-exterior/

What conditions must I meet?
I. Be registered and active in the RFC.
II. Have a valid e.firma.
III. Be up to date in the fulfillment of your tax obligations and not have firm and enforceable debts to your charge.
IV. Legal entities must be constituted in accordance with Mexican laws.
V. Comply with International Standard ISO/IEC 27001: 2013 and the information security control means indicated in the Guidelines that must be observed by those who have the authorization to provide the services of electronic pre-validation of data, contained in customs declarations, and those interested in obtaining it, published at the following link:
https://anam.gob.mx/wp-content/uploads/2022/10/lineamientos_para_prestar_los_servicios_de_prevalidacion_electronica_de_datos.pdf
VI. Guarantee that the information to which you have access derived from the provision of the services of electronic pre-validation of data, contained in customs declarations, cannot be used for other purposes, such as its sale, distribution, and/or transmission.
VII. Comply with the technological requirements for the connection and security of information, which will be verified by the General Directorate of Information Technologies of ANAM and the AGCTI of SAT, at the request of the DGJA of ANAM.
To attend this fraction, you must observe what is established in the Operation Guide for Connection with External Entities or Third Parties to SAT, which is published on the SAT Portal, and with the operation guides issued by the AGCTI.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Will SAT carry out any inspection or verification to issue the resolution for this Procedure or Service? Through email to the address:
autorizaciones_2@anam.gob.mx, indicating the name of the applicant, date, and receipt folio.
Yes. Once the corresponding authorization is issued, the authorized party must request, through a free-form letter, to the AGCTI, that various tests be carried out in order to be able to start the provision of the service.

Resolution of the Procedure or Service
I. The resolution of the application will be notified to you in the forms indicated in articles 134, fractions I and III, and 136 of the CFF, as applicable.
II. After the three-month period has elapsed without the resolution being notified to you, you may consider that the authority resolved negatively.

Maximum period for ANAM to resolve the Procedure or Service: Three months.
Maximum period for ANAM to request additional information: Twenty days.
Maximum period to comply with the requested information: Ten days.

What document do I obtain at the end of the Procedure or Service?
Response office document.

What is the validity of the Procedure or Service?
Five years, renewable for an equal period.

ATTENTION CHANNELS

Inquiries and doubts
Not applicable.

Complaints and reports
I. Email:
denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional Information
I. The link of the computing means to provide the service of electronic pre-validation of data will be carried out complying with the Instruction for Interconnection with Third Parties to SAT issued by the AGCTI.
The instruction referred to in the previous paragraph must be requested through a free-form letter before the ACSMC of the AGCTI of SAT.
II. Confederations of customs brokers, national associations of companies, chambers, and their confederations, in case of obtaining the authorization, may provide the authorized services not only to their members and/or affiliates, but to any other interested party.

58 OFFICIAL GAZETTE Thursday, January 9, 2025

III. Documents previously presented that are valid at the time of a request shall not be presented again.
IV. The maximum deadline for ANAM to resolve the procedure shall be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.
V. Fees shall be paid annually and for the renewal of the authorization.

Legal Basis
Articles 16-A of the Law, 40, subsection o) of the LFD, 18 and 18-A of the CFF and 13 of the Regulation, rules 1.2.2., 1.6.2. and 1.8.1. of the RGCE and Annex 19 of the RMF.

27/LA Authorization and renewal to provide the service of electronic data processing and related services necessary to carry out the control of the temporary import of trailers, semi-trailers, and container carriers.

Procedure
Service
Description of Procedure or Service Amount
Submits the request for authorization to provide the services of electronic data processing and related services necessary to carry out the control of the temporary import of trailers, semi-trailers, and container carriers. Free Payment of fees Cost: $12,051.00 (twelve thousand fifty-one pesos 00/100 m.n.).

Who can request the Procedure or Service? When is it submitted?
Legal entities.
I. When you wish to obtain the authorization to provide the services of electronic data processing and related services necessary to carry out the control of the temporary import of trailers, semi-trailers, and container carriers.
II. In the case of requesting the renewal of the authorization, you must submit it from one year up to ninety natural days before its expiration.

Where can I submit it? Before the official records office of the DGJA, located at Avenida Paseo de la Reforma No. 10, ground floor, Tabacalera neighborhood, Cuauhtémoc Municipality, postal code 06030, Mexico City, during hours Monday to Thursday from 9:00 to 18:00 hours and Friday from 9:00 to 15:00 hours.

What requirements must I meet?
I. Free-form document.
II. Deed of incorporation and its modifications, where applicable, with which you prove that you have a minimum social capital or own equity of $1,000,000.00 (one million pesos 00/100 m.n.), where the social object related to the provision of the service in question is stated, as well as the registration data in the Public Registry of Property and Commerce.
III. Documentation with which you prove that your representative has powers for acts of administration, and declares, under oath, that the powers have not been revoked, as well as their valid official identification.
IV. List of your associates, in the case of transport associations.
V. Declare under oath that you, as well as your shareholders, have broad moral and economic solvency, as well as technical, administrative, and financial capacity in the provision of electronic data processing services.
VI. Technical proposal which must contain:
a) Description of the infrastructure. b) Computer and data transmission equipment and means necessary for the provision of the service, linked with the SAT's SEA, with importers, exporters, customs brokers, and customs agencies, with simultaneous registration of operations, in accordance with the guidelines established for this purpose by ANAM, which will be made known on the SAT Portal. c) Electronic system to be implemented. d) Connectivity diagram. In the proposal, the infrastructure, equipment, and computer and data transmission means for each locality where its installation takes place must be indicated.

Thursday, January 9, 2025 OFFICIAL GAZETTE 59

VII. Declare the customs offices where you wish to provide the services.
VIII. In the case of renewal, declare under oath that you continue to meet the requirements established for its granting and the obligations derived from it.
IX. Copy of the payment receipt from the relevant institution, made through the electronic format D9 Multiple Payment Form for Foreign Trade, contained in Annex 1 of the RGCE, in accordance with what is established in rule 1.6.2 of the RGCE.
You can obtain the capture line through the following link:
https://anam.gob.mx/formulario-multiple-de-pago-de-comercio-exterior/

Under what conditions must I comply?
I. Be registered and active in the RFC.
II. Have a valid e.firma.
III. Be up to date in the fulfillment of your tax obligations.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Will ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service? Through email to the address:
autorizaciones_2@anam.gob.mx, indicating the name of the applicant, date, and receipt folio number.
No.
Resolution of the Procedure or Service
I. The resolution of the request will be notified to you in the forms indicated in articles 134, subsections I and III and 136 of the CFF, as applicable.
II. After three months have passed without you being notified of the resolution, you may consider that the authority resolved negatively.

What document do I obtain at the end of the Procedure or Service?
What is the validity of the Procedure or Service?
Response letter. Up to ten years; renewable for an equal period.

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
Not applicable. I. Email: denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional Information
I. The AGCTI of the SAT and the DGMEIA of the ANAM will provide you with the guidelines to carry out the link of the necessary computer means to provide the service of electronic data processing and related services necessary to carry out the control of the temporary import of trailers, semi-trailers, and container carriers.
II. Once the DGJA issues the corresponding authorization, the authorized person must request the support of the AGCTI to carry out various tests to ensure that the service can begin, and once said administration gives its approval, the authorized person must begin operations.
The documents previously presented, which are valid at the time of a new request, shall not be presented again.
III. The maximum deadline for ANAM to resolve the procedure shall be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.
IV. Fees shall be paid annually and for the renewal of the authorization.

Legal Basis
Articles 16-B of the Law, 18 and 18-A of the CFF, 40, subsection p) of the LFD and 7 of the Regulation, rules 1.2.2., 1.6.2. and 1.9.12. of the RGCE and Annex 19 of the RMF.

60 OFFICIAL GAZETTE Thursday, January 9, 2025

28/LA Request for authorization number to transmit declarations through the SEA, accreditation and revocation of legal representative, accreditation and revocation of common legal representative, authorization and revocation of auxiliaries, as well as designation of customs offices where the clearance of goods will be carried out.

Procedure
Service
Description of Procedure or Service Amount
Submits the request for:
I. Obtaining the authorization number to transmit declarations through the SEA without the intervention of a customs broker or customs agency.
II. Accrediting and revoking the legal representative.
III. Accrediting and revoking the common legal representative.
IV. Authorizing and revoking auxiliaries.
V. Designating the customs offices where you will carry out the clearance of goods.
Free
Payment of fees
Cost: $13,628.00 (thirteen thousand six hundred twenty-eight pesos 00/100 m.n.).

Who can request the Procedure or Service? When is it submitted?
Natural persons with business activity and legal entities.
When you wish to:
I. Carry out the clearance of goods without the intervention of a customs broker or customs agency.
II. Authorize and revoke the legal representative.
III. Accredit and revoke the common legal representative.
IV. Authorize and revoke auxiliaries.
V. Designate customs offices through which you will carry out the clearance of goods.

Where can I submit it? Before the official records office of the DGJA, located at Avenida Paseo de la Reforma No. 10, ground floor, Tabacalera neighborhood, Cuauhtémoc Municipality, postal code 06030, Mexico City, during hours Monday to Thursday from 9:00 to 18:00 hours and Friday from 9:00 to 15:00 hours.

What requirements must I meet?
I. Request for the authorization number to transmit declarations through the SEA without the intervention of a customs broker or customs agency and the designation of customs offices where the clearance of goods will be carried out:
a) Requirements for legal entities (importer/exporter).
The request must be signed by the legal representative or legal proxy of the legal entity, as well as by the person you wish to accredit as legal representative, and comply with the following:

Free-form document in which you must declare:
i. The customs offices where you wish to operate.
ii. The numbers of the declarations with which you prove that you have imported or exported goods through the SEA during the three years prior to the date of the authorization request, of at least one hundred seventy-five operations, whose customs value in import or commercial value in export declared in total is at least $5,000,000.00 (five million pesos 00/100 m.n.), complying with the formalities of customs clearance.
If you wish to import or export the goods indicated in subsection IV of the Additional Information section of this procedure sheet, in addition to the above, you must declare:
i. The number and date of the letter with which your registration in the enterprise certification scheme was authorized or renewed, under the modalities of VAT and IEPS or Authorized Economic Operator, as well as the registration number.
ii. In case you do not intend to import all the goods listed in said section, the tariff fractions with the NICO of the goods you intend to import or export.
In its case, declare that you do not wish to import or export the goods indicated in subsection IV of the Additional Information section.
Present a certified copy of the notarial testimony with which the legal representative or legal proxy proves their personality.
b) Newly created legal entities, whose main business is related to the electrical or electronic sectors, auto parts and aerospace, energy generation, telecommunications, as well as those of the final automotive industry or manufacturing of motor vehicle transport companies.

Thursday, January 9, 2025 OFFICIAL GAZETTE 61

In addition to meeting the requirements indicated in subsection I, subsection a), Requirements for legal entities (importer/exporter) with the exception of that established in numeral 1, roman numeral ii, you must present with your free-form document:
1. Deed of incorporation or subsequent notarial testimony, where it is stated that the importer or exporter has a minimum social capital amount without right to withdrawal of at least $5,000,000.00 (five million pesos 00/100 m.n.), or public deed that proves it.
2. Documentation with which you prove that the date of constitution of the company has an age of between one day and three years prior to the date of the authorization request.
3. The tariff fractions and their NICO and the description of the goods they intend to import or export, directly and indirectly related to the sector in question.
When you wish to import or export the goods indicated in subsection IV of the Additional Information section of this procedure sheet, you must meet the requirement indicated in subsection a), numeral 2 of this subsection. c) State public companies, and/or subsidiary public companies and their affiliate companies. Present with your free-form document, the notarial power for acts of administration. d) Natural persons with business activities according to Title IV, Chapter II, Sections I and IV, of the ISR Law (importer/exporter).
1. The request must be presented in terms of subsection I, subsection a), Requirements for legal entities (importer/exporter) of this procedure sheet and comply with the other requirements of this subsection.
2. With the exception of the requirement established in numeral 1, roman numeral ii, of the aforementioned subsection, you must present with your free-form document:
i. Documentation with which you prove that you have imported or exported goods through the SEA during the three years prior to the date of submission of the authorization request, whose customs value in import or commercial value in export declared per year is at least $1,000,000.00 (one million pesos 00/100 m.n.), or its equivalent, for which you must present a document in which you indicate the numbers corresponding to the declarations processed or the customs receipts in which the customs or commercial value of each of them is indicated.
ii. Certificate of non-criminal record at the local level, with which you prove that you have not been convicted in a final sentence for having participated in the commission of tax crimes or other intentional crimes that warrant corporal punishment, whose validity cannot exceed three months, counted from the date of its issuance.
e) Legal entities of the final automotive industry and/or manufacturing of motor vehicle transport companies and general warehouses.
1. The request must be presented in terms of subsection I, subsection a), Requirements for legal entities (importer/exporter) of this procedure sheet.
2. With the exception of the requirement established in numeral 1, roman numeral ii, of the aforementioned subsection, you must present with your free-form document the deed of incorporation, or subsequent notarial testimony where it is stated that you have a minimum social capital amount without right to withdrawal of at least $5,000,000.00 (five million pesos 00/100 m.n.), or public deed that proves it.

II. Requirements for the accreditation of the legal representative:
You must present the following:
a) Notarial power for acts of administration by which you grant powers to carry out the customs clearance of goods, and the acts derived from it to the person you wish to accredit as legal representative. b) Free-form document in which you declare under oath that there is an employment relationship with the person you wish to accredit as legal representative, presenting with said document the following documents:
1. Employment contract in which the conditions of the employment relationship are established.
2. Registration of the person to be accredited as legal representative with the IMSS.
3. Registration of the legal representative with the Instituto del Fondo Nacional de la Vivienda para los Trabajadores.
State public companies, their subsidiary bodies, and/or subsidiary public companies may accredit the existence of the employment relationship with the person they wish to accredit as legal representative, with the individual employment contract or with the appointment or document that proves it as an official according to the applicable legislation, issued by any of the aforementioned legal entities. c) Documentation with which the person you wish to accredit as legal representative proves having experience or knowledge in foreign trade or customs, with any of the following:
1. Professional degree issued by institutions of the national educational system in the subjects of foreign trade or customs, or professional license issued by the SEP in said subjects.
2. Certificate in foreign trade or customs matter issued by the Consejo Nacional de Normalización y Certificación de Competencias Laborales.
3. Document issued by ANAM with a maximum age of one year immediately prior to the date of the request, with which it proves having accredited the knowledge and practical exam in foreign trade and customs matter.
4. Document with which it proves being or having had the status of customs proxy, for a minimum time of one year.

62 OFFICIAL GAZETTE Thursday, January 9, 2025

5. Document with which it proves having had the status of agent or dependent of a customs broker, or former public servant who had as assignment any of the customs offices of the country, for a minimum time of one year.
6. Certificate issued by any company that habitually carries out foreign trade operations with which it proves having occupied operational positions related to the area, for a minimum time of one year. The certificate must be signed by the manager, director, or person with an analogous position, contain the functions performed, the time worked for the company, and the location data of the person signing the certificate, such as phone number and email address.
d) Certificate of non-criminal record at the federal level, in order to prove that you have not been convicted in a final sentence for having participated in the commission of tax crimes or other intentional crimes that warrant corporal punishment, whose validity cannot exceed three months, counted from the date of its issuance. e) Declaration, by the person you wish to accredit as legal representative under oath, stating:
1. That they are not on the list of companies published by the SAT, according to articles 69 and 69-B, fourth paragraph of the CFF.
2. Not being an employee, authorized dependent, or agent of a customs broker or having had such character, their patent has been cancelled.
f) Birth certificate or any document indicated by article 3 of the Law of Nationality and even the valid voter ID, provided that the person you wish to accredit as legal representative declares not having another document. g) Copy of the payment receipt from the relevant institution, made through the electronic format D9 Multiple Payment Form for Foreign Trade, contained in Annex 1 of the RGCE, in accordance with what is established in rule 1.6.2. of the RGCE. You can obtain the capture line through the following link:
https://anam.gob.mx/formulario-multiple-de-pago-de-comercio-exterior/

III. Requirements for the designation of the auxiliary:
Free-form document in which you must declare:
a) Designation of the auxiliary, in which you indicate the following:
In my capacity as (legal representative or legal proxy) of (name, trade name or denomination of the importer or exporter) and in accordance with what is established in article 69, subsection III of the Regulation, I authorize (name of the auxiliary), with RFC key (add RFC) to assist in the customs clearance procedures of my represented party and in terms of what is established by article 19 of the Federal Administrative Procedure Law, I authorize him/her to hear and receive all kinds of notifications, carry out procedures, management, and appearances that may be necessary before the customs offices where the customs clearance of goods takes place, holding my represented party unlimitedly responsible for the acts that the designated auxiliary carries out in the exercise of his/her function. b) That the auxiliary is not in any of the following situations:
1. Is a customs broker, or, having had such character, their patent had been cancelled or extinguished.
2. Is an employee, authorized dependent, or agent of a customs broker, and
3. Certificate of non-criminal record at the federal level, in order to prove that you have not been convicted in a final sentence for having participated in the commission of tax crimes or other intentional crimes that warrant corporal punishment, whose validity cannot exceed three months, counted from the date of its issuance.
To designate as auxiliaries the employees of general warehouses or of authorized or concessioned supervised premises, importers or exporters must present a free-form document:
1. Declaration under oath, signed by the proxy or legal representative of the general warehouse or of the authorized or concessioned supervised premise in which he/she must indicate that he/she grants his/her assent or consent for your legal representative or employee to act as an auxiliary of the importer or exporter in the customs clearance procedures and customs inspection.
2. Public deed with which the legal representative or legal proxy proves having powers for acts of administration.

IV. Requirements for the designation of the common legal representative:
a) In addition to meeting the requirements indicated in subsection I, subsection a), Requirements for legal entities (importer/exporter) with the exception of that established in numeral 1, roman numeral ii, you must attach to your free-form document:

Public deed through which they prove that they are legally constituted, with the due protocol and registered in the Public Registry.
Document with which you prove that the legal representative has an employment relationship with any of the legal entities.
Copy of the payment receipt from the relevant institution, made through the electronic format D9 Multiple Payment Form for Foreign Trade, contained in Annex 1 of the RGCE, in accordance with what is established in rule 1.6.2. of the RGCE.
You can obtain the capture line through the following link:
https://anam.gob.mx/formulario-multiple-de-pago-de-comercio-exterior/

Thursday, January 9, 2025 OFFICIAL GAZETTE 63

V. Requirements for revocation of the accredited legal representative:
a) You must prove that the employment relationship between the legal representative and the company that appointed them has concluded with any of the following documents:

Certified copy of the public instrument stating the revocation of powers granted to the legal representative.
The cancellation with the IMSS.

What conditions must I meet?
I. Be registered and active in the RFC.
II. Have a valid e.firma.
III. Be up to date in fulfilling your tax obligations.
IV. Legal entities must be constituted in accordance with Mexican laws.
The conditions of sections I and III apply to the requesting company, its legal representative, and auxiliaries; the condition of section II applies to the company and its legal representative.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Will ANAM carry out any inspection or verification to issue the resolution for this Procedure or Service? Not applicable. No.

Maximum time for ANAM to resolve the Procedure or Service: Three months.
Maximum time for ANAM to request additional information: Ten days.
Maximum time to comply with requested information: Ten days.

What document do I obtain upon completing the Procedure or Service? Response letter.
What is the validity of the Procedure or Service? Not applicable.

ATTENTION CHANNELS
Inquiries and doubts: Not applicable.
Complaints and reports:
I. Email: denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional Information
I. The maximum time for ANAM to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.
II. ANAM will verify that the company has issued the payroll CFDI to the legal representative to be accredited.
III. Newly created companies granted the authorization number, once one year has passed from the date of notification of the authorization, may request the DGJA to expand the tariff fractions they intend to import or export, as well as the use to be given to them and the relationship they have with the sector in question.
IV. Only legal entities registered in the Business Certification Scheme, under the modalities of VAT and IEPS or Authorized Economic Operator, may import or export the following goods:
a) Goods classified in Chapters 50 to 60, 64, 72, and 73 of the TIGIE. b) Used goods: 8701.21.01 00, 8701.22.01 00, 8701.23.01 00, 8701.24.01 00, 8701.29.01 00, 8702.10.05 00, 8702.20.05 00, 8702.30.05 00, 8702.40.06 00, 8702.90.06 00, 8703.21.02 00, 8703.22.02 00, 8703.23.02 00, 8703.24.02 00, 8703.31.02 00, 8703.32.02 00, 8703.33.02 00, 8703.40.02 00, 8703.50.02 00, 8703.60.02 00, 8703.70.02 00, 8703.90.02 00, 8704.21.04 00, 8704.22.07 00, 8704.23.02 00, 8704.31.05 00, 8704.32.07 00, 8704.41.02 00, 8704.42.02 00, 8704.43.02 00, 8704.51.03 00, 8704.52.02 00, and 8705.40.02 00. c) Goods: 2204.10.02 01, 2204.10.02 99, 2204.21.04 01, 2204.21.04 02, 2204.21.04 99, 2204.22.01 00, 2204.29.99 00, 2204.30.91 00, 2205.10.02 00, 2205.90.99 00, 2206.00.91 01, 2206.00.91 99, 2208.20.01 00, 2208.20.02 00, 2208.20.03 00, 2208.20.99 00, 2208.30.05 01, 2208.30.05 02, 2208.30.05 03, 2208.30.05 04, 2208.30.05 99, 2208.40.02 01, 2208.40.02 99, 2208.50.01 00, 2208.60.01 00, 2208.70.03 01, 2208.70.03 02, 2208.70.03 99, 2208.90.02 00, 2208.90.03 01, 2208.90.03 91, 2208.90.04 00, 2208.90.05 00, 2208.90.06 00, 2208.90.07 00, 2208.90.99 91, 2208.90.99 99, and 2402.20.01 00. d) Goods classified in the tariff fractions of the TIGIE and NICO 2601.11.01 00 and 2601.12.01 00, only when they are iron minerals known as Hematite and Magnetite.

V. Documents presented previously, which are valid at the time of a new request, do not need to be presented again.

64 OFFICIAL GAZETTE Thursday, January 9, 2025

Legal Basis
Articles 40 of the Law, 40, subsection f) of the LFD, 3rd of the Nationality Law, 19 of the Federal Administrative Procedure Law, 1, Chapters 22, 24, 26, 50 to 60, 64, 72, 73, and 87 of the LIGIE, 18, 18-A, 19, 69, and 69-B of the CFF, and 68, 236, 238, and 239 of the Regulation, rules 1.2.2., 1.6.2., 1.10.1., and 1.10.5. of the RGCE, and Annex 19 of the RMF.

29/LA Request for accreditation of permanent guests before the Council.
Procedure
Service
Description of the Procedure or Service Amount Submit the request whenever you wish to participate as an expert in the Council sessions.
Free
Payment of rights
Cost: $

Who can request the Procedure or Service? When is it submitted?
Confederations, chambers, industrial associations, and academic institutions.
Prior to the Council sessions.

Where can I submit it? Before the clerk's office of the ACNCE located at Avenida Hidalgo No. 77, Guerrero neighborhood, Cuauhtémoc borough, postal code 06300, Mexico City, Monday to Friday, from 8:00 to 14:30 hours.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Go with the procedure documentation to the clerk's office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free writing as a receipt.

What requirements must I meet?
I. Document in which you are designated as expert representative.
II. Curriculum of the expert to be accredited, signed by hand.

What conditions must I meet?
Have specific experience and knowledge in tariff classification matters.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Will the SAT carry out any inspection or verification to issue the resolution for this Procedure or Service? Not applicable. No.

Resolution of the Procedure or Service
Maximum time for the SAT to resolve the Procedure or Service: Not applicable.
Maximum time for the SAT to request additional information: Not applicable.
Maximum time to comply with requested information: Not applicable.

What document do I obtain upon completing the Procedure or Service? Invitation by call via email.
What is the validity of the Procedure or Service? Not applicable.

ATTENTION CHANNELS
Inquiries and doubts:
I. MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for the United States and Canada.
II. Personal attention at SAT offices, located in various cities in the country, with attention hours Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.
The addresses of the offices are available at:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios
III. At the Tax Service Modules and SARE Modules, the attention schedule is adapted, so it may be from 8:30 to 14:30 hours.
IV. Via Chat: http://chat.sat.gob.mx

Complaints and reports:
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile Application for cell phone, section Complaints and Reports.
IV. On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia
V. Red phones located at SAT offices.

Additional Information
Not applicable.

Legal Basis
Articles 47 and 48 of the Law and 18 and 18-A of the CFF and rules 1.2.2. and 1.11.1. of the RGCE.

Thursday, January 9, 2025 OFFICIAL GAZETTE 65

30/LA Authorization to operate as a customs agency.
Procedure
Service
Description of the Procedure or Service Amount Submit the request to operate as a customs agency.
Free
Payment of rights
Cost: $74,581.00
(seventy-four thousand five hundred eighty-one pesos 00/100 m.n.).

Who can request the Procedure or Service? When is it submitted?
The representative or legal proxy of the civil society or the customs agents who have constituted it.
When you wish for the civil society you constituted to operate as a customs agency.

Where can I submit it? Before the clerk's office of the DGJA, located at Avenida Paseo de la Reforma No. 10, ground floor, Tabacalera neighborhood, Cuauhtémoc Borough, postal code 06030, Mexico City, Monday to Thursday from 9:00 to 18:00 hours and Friday from 9:00 to 15:00 hours.

What requirements must I meet?
I. Free writing, in which you must state:
a) Patent number of the customs agent. b) If applicable, authorization number to act in customs in addition to your assignment. c) The customs where the services will be provided, among those assigned and authorized by the customs agents who make up the society, considering as the assigned customs that which has authorized the customs agent who coincides with the fiscal address of the customs agency and, in case of non-coincidence, may choose, among the authorized ones, the assigned customs.
II. Deed of incorporation of the civil society, constituted in accordance with Mexican laws, stating the following:
a) That the society is composed of Mexican citizens with a clause excluding foreigners. b) That the customs agents are partners and have social capital within the society. c) That the purpose of the society is to promote on behalf of others the customs clearance of goods, under the different regimes established in the Law. d) The registration data in the Public Registry of Commerce.
III. Documentation proving that the representative or legal proxy signing the request has powers for acts of administration.
IV. Document or documents proving that the value of the fixed assets of the civil society is greater than $598,200.00 (five hundred ninety-eight thousand two hundred pesos 00/100 m.n.), such as, among others, CFDI or property titles, in the case of real estate, which must be registered in their accounting, which will be noted in the financial statements or the accounting register of the society.
V. Corporate statutes, integrated into the deed of incorporation, aimed at establishing best corporate practices that contribute to the efficient functioning of the administration and oversight bodies of the civil society, in which at least the following functions to be fulfilled by the aforementioned administration and oversight bodies are indicated:
a) Monitor the operation of the society to ensure due compliance with the applicable regulations; b) Maintain processes that allow for due transparency in administration through responsible management of financial information and communication among partners, as well as implementing mechanisms for the identification, administration, and control of risks; c) Have a procedure that contributes to the continuity of the society and the specialized services it provides, in the event of voluntary withdrawal or permanent incapacity, death, resignation, or any separation from functions of the partners or members of the direction and administration bodies of the society, and d) Ensure that the society's governance model contributes to the adequate and full fulfillment of its corporate purpose.
VI. Code of Ethics to be observed by the members of the civil society.
VII. Copy of the service provision contract signed with the person authorized to provide electronic pre-validation services for data contained in declarations, with a minimum validity of two years, and copy of the software license agreement for declaration capture, signed by the requesting civil society, with a contracting date not more than six months prior to the date of submission of the request.
VIII. List with the full name, RFC key, CURP, and email address of the customs mandatories, employees, or authorized dependents of the customs agent who is incorporated into the customs agency.

66 OFFICIAL GAZETTE Thursday, January 9, 2025

IX. Statement under oath by the administrator or the person or persons who have been granted general direction, management, or administration of the legal entity, whatever name they are designated by, of the legal proxy of the same, as well as of the partners; that they have economic solvency.
X. Copy of the payment receipt from the institution in question, made through the electronic format D9 Multiple Payment Form for Foreign Trade, contained in Annex 1 of the RGCE, in accordance with what is established in rule 1.6.2. of the RGCE.
You can obtain the capture line through the following link:
https://anam.gob.mx/formulario-multiple-de-pago-de-comercio-exterior/

What conditions must I meet?
I. Be registered and active in the RFC.
II. Have a valid e.firma.
III. Be up to date in fulfilling your tax obligations.
IV. The customs agents who make up the customs agency must not be subject to any procedure of disqualification, suspension, cancellation, or extinction of the patent they hold.
V. The administration and oversight bodies of the civil society, in addition to fulfilling the obligations established in the Law on the matter, must permanently fulfill the functions indicated in article 167-D, section IV of the Law.
VI. The civil society must be integrated by at least one customs agent.
VII. The administrator or the person or persons who have been granted general direction, management, or administration of the legal entity, whatever name they are designated by, as well as the legal proxy of the same, must be Mexican citizens.
VIII. The partners, including the customs agents, must not be members of another customs agency.
The conditions indicated in sections I, II, and III apply to the civil society, the customs agent, the administrator or the person or persons who have been granted general direction, management, or administration of the legal entity, whatever name they are designated by, as well as the representative or legal proxy of the society. The conditions indicated in sections I and III apply to all partners who make up the society.

Resolution of the Procedure or Service
I. The resolution of the request will be notified to you in the forms indicated in articles 134, sections I and III, and 136 of the CFF, as applicable.
II. The DGJA will publish on the ANAM Portal the names of the customs agents and mandatories that make it up, as well as the name or corporate name of the customs agency.
III. If three months pass without the resolution being notified, the interested party may consider that the authority resolved negatively.

Maximum time for ANAM to resolve the Procedure or Service: Three months.
Maximum time for ANAM to request additional information: Three months.
Maximum time to comply with requested information: Ten days.

What document do I obtain upon completing the Procedure or Service? Response letter.
What is the validity of the Procedure or Service? Not applicable.

ATTENTION CHANNELS
Inquiries and doubts: Not applicable.
Complaints and reports:
I. Email: denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias

Additional Information
I. The maximum time for ANAM to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.
II. It will be considered that the society proves it has economic solvency, as well as technical and administrative capacity in the provision of services related to the customs agency, when it presents the documentation indicated in section IV of the section "What requirements must I meet?".

Legal Basis
Articles 167-D, 167-E, and 167-I of the Law, 51-VII of the LFD, and 18 and 18-A of the CFF, rules 1.2.2., 1.6.2., and 1.12.1., and Annex 13 of the RGCE, and Annex 19 of the RMF.

Thursday, January 9, 2025 OFFICIAL GAZETTE 67

31/LA Authorization for the incorporation of customs agents into a customs agency.
Procedure
Service
Description of the Procedure or Service Amount Submit the authorization request to incorporate into a customs agency.
Free
Payment of rights
Cost: $

Who can request the Procedure or Service? When is it submitted?
Customs agents.
Within the month following that in which the modification to the deed of incorporation of the civil society is notarized.

What requirements must I meet?
I. Free writing, in which you must state:
a) Patent number of the customs agent who is incorporating into the customs agency. b) If applicable, authorization number to act in customs in addition to your assignment. c) Authorization number of the authorized customs agency. d) The customs where the services will be provided.
II. Documentation proving that the person signing the request has powers for acts of administration.
III. Simple copy of the deed of incorporation of the civil society authorized as a customs agency, in which the incorporation of the customs agent is identified.
IV. List with the full name, RFC key, CURP, and email address, of the customs mandatories, employees, or authorized dependents of the customs agent who is incorporating into the customs agency.
V. The customs agent who is incorporating into the customs agency must have power for acts of administration granted by the customs agency.
VI. The administrator or the person or persons who have been granted general direction, management, or administration of the legal entity, whatever name they are designated by, as well as the legal proxy of the same, must state under oath that they have economic solvency.

What conditions must I meet?
I. Be registered and active in the RFC.
II. Have a valid e.firma.
III. Be up to date in fulfilling your tax obligations.
IV. The aforementioned conditions apply to the civil society and the customs agent, as well as to the administrator or the person or persons who have been granted general direction, management, or administration of the legal entity, whatever name they are designated by, and the legal proxy of the society.
V. The customs agents who make up the customs agency must not be subject to any procedure of disqualification, suspension, cancellation, or extinction of the patent they hold.
VI. The administrator or the person or persons who have been granted general direction, management, or administration of the legal entity, whatever name they are designated by, as well as the legal proxy of the same, must be Mexican citizens.

Resolution of the Procedure or Service
I. The resolution will be notified to you in the forms indicated in articles 134, sections I and II, and 136 of the CFF, as applicable, and the DGJA will publish on the SAT Portal the names of the customs agents and mandatories that make it up, as well as the name or corporate name of the customs agency.
II. If three months pass without the resolution being notified to you, you may consider that the authority resolved negatively.

68 DIARIO OFICIAL Thursday, January 9, 2025

Maximum time limit for ANAM to resolve the Procedure or Service Maximum time limit for ANAM to request additional information Maximum time limit to comply with the requested information Three months. Three months. Ten days.

What document do I obtain upon completing the Procedure or Service?
What is the validity of the Procedure or Service?
Response letter. Not applicable.

CHANNELS FOR ATTENTION
Inquiries and doubts Complaints and reports
Not applicable. I. Email:
denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional Information
I. The maximum time limit for ANAM to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.
II. When the incorporation of the customs agent into the customs agency is authorized, their patent will be deactivated the day following the notification of the authorization.
III. The partners who make up a customs agency cannot be members of another agency simultaneously.

Legal Basis
Articles 167-D and 167-E of the Law and 18 and 18-A of the CFF and rules 1.2.2. and 1.12.2. of the RGCE.

32/LA Request to disincorporate from a customs agency.
Procedure
Service
Description of the Procedure or Service Amount Submits the request to disincorporate from a customs agency. Free Payment of rights Cost: $

Who can request the Procedure or Service?
When is it submitted?
Customs agents. When you wish to disincorporate from a customs agency, within fifteen days following the day on which a customs agent ceases to be part of it.

What requirements must I meet?
I. Free-form letter, in which you must state:
a) Patent number of the customs agent who ceases to be part. b) If applicable, authorization number of the authorized customs offices.
II. Modification of the constitutive act of the civil society authorized as a customs agency.

What conditions must I meet?
I. Be registered and active in the RFC.
II. Have a valid e.firma.
III. Be up to date in the fulfillment of your tax obligations.
IV. You must not be subject to any procedure of disqualification, suspension, cancellation or extinction of the
patent you hold.

Thursday, January 9, 2025 DIARIO OFICIAL 69

Resolution of the Procedure or Service
I. The resolution will be notified to you in the forms indicated in articles 134, fractions I and II, and 136 of the CFF, as
corresponding, and the DGJA will cease to publish on the SAT Portal the name of the customs agent who ceases to form
part.
II. After the three-month period has passed without you being notified of the resolution, you may consider that the authority resolved
negatively.

What document do I obtain upon completing the Procedure or Service?
What is the validity of the Procedure or Service?
Response letter. Not applicable.

CHANNELS FOR ATTENTION
Inquiries and doubts Complaints and reports
Not applicable. I. Email:
denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional Information
The maximum time limit for ANAM to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.

Legal Basis
Articles 167-D and 167-E of the Law and 18 and 18-A of the CFF and rules 1.2.2. and 1.12.6. of the RGCE.

33/LA Authorization and extension of customs agency representatives.
Procedure
Service
Description of the Procedure or Service Amount Submits the request for customs agent representatives to be part of the customs agencies.
Free
Payment of rights
Cost: $14,863.00
(fourteen thousand eight hundred and sixty-three pesos 00/100 m.n.).

Who can request the Procedure or Service?
When is it submitted?
Customs agencies. I. When you wish for the representatives of customs agents to be part of the customs agencies.
II. In the case of extension, three months before the
expiration of the authorization granted to the representative.

70 DIARIO OFICIAL Thursday, January 9, 2025

What requirements must I meet?
I. Free-form letter, in which you must state:
a) Authorization number of the customs agency. b) Authorized customs offices where the customs agency operates. c) Address from which you transmit for the validation of declarations in each of the authorized customs offices and address from which the candidate for representative of the customs agency will transmit. d) Name of the persons who have served as your representatives, the period during which they had that status and the customs offices before which they acted. e) In the case that they have served as representatives of another customs agent or customs agency, you must indicate their name, trade name or corporate name as appropriate, specifying the period and the customs offices before which they acted as representatives. f) Name of the customs office before which the representative will promote the clearance on behalf of the agency customs. g) Email address to receive notifications regarding the dates of application of the corresponding exams and to correct incomplete or inconsistent data or documents. h) Full name, RFC key, CURP, email address, patent number and authorization of the customs agent to whom the representative will report and whom they will support in the processing of foreign trade operations assigned to the customs agency.
II. Certificate, which accredits that the candidate has more than three years of experience in customs matters and which contains the general data of the natural or legal person issuing it.
III. Certificate of existing labor relationship between the candidate for representative and the customs agency, which may be the
registration in the IMSS, the Retirement Savings System, or the service provision contract.
IV. Notarial power granted by the customs agency to the candidate for representative, stating that this power for acts of administration,
is granted to represent them in acts related to the clearance of goods, in the customs office before which they are authorized, indicating the name of said customs office so that the candidate for representative can represent them in the same.
V. In cases where the customs agency had stated in its request, the option indicated in subsection b), referred to in fraction I of the Additional Information section of this procedure sheet, you must attach the
Labor Competence Certificate, issued by the certification body accredited by the National Council for Standardization and Labor Competence Certification valid at the time of presenting the aforementioned request.
VI. Electronic file of the Representative Registration System, in the format that complies with the guidelines determined by the General Directorate of Information Technologies on the ANAM Portal, which you can find at the following link: https://anam.gob.mx/lineamientos/
VII. In the case of extension request, the Labor Competence Certificate, issued by the certification body accredited by the National Council for Standardization and Labor Competence Certification, which must be valid at the time of presenting the aforementioned request.
Copy of the payment receipt from the institution in question, made through the electronic D9 format Multiple payment form for foreign trade, contained in Annex 1 of the RGCE, in accordance with what is established in rule 1.6.2. of the RGCE. You can obtain the capture line through the following link:
https://anam.gob.mx/formulario-multiple-de-pago-de-comercio-exterior/

What conditions must I meet?
I. Be registered and active in the RFC, a condition that must be met by both the customs agency and the candidate for representative.
II. Have a valid e.firma, a condition that must be met by both the customs agency and the candidate for representative.
III. Be up to date in the fulfillment of your tax obligations, a condition that must be met by both the customs agency and the candidate for representative.
IV. Not be subject to any of the disqualification or cancellation procedures, in accordance with the Law.
V. In the case of extension, customs agencies must be active in the exercise of their functions.

Resolution of the Procedure or Service
I. The resolution will be notified to you in the forms indicated in articles 134, fractions I and II and 136 of the CFF, as
corresponding.
II. After the three-month period has passed without you being notified of the resolution, you may consider that the authority resolved
negatively.

Thursday, January 9, 2025 DIARIO OFICIAL 71

What document do I obtain upon completing the Procedure or Service?
What is the validity of the Procedure or Service?
Response letter. Three years, extendable for an equal period.

CHANNELS FOR ATTENTION
Inquiries and doubts Complaints and reports
Not applicable. I. Email:
denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional Information
I. The customs agency will state the chosen option as follows:
a) The candidate supports an exam consisting of two stages, one of knowledge and another psychotechnical that will be applied by ANAM, this last stage may be supported with the certification body accredited by the National Council for Standardization and Labor Competence Certification. b) The candidate supports only the psychotechnical stage, provided that the candidate has the certification of the Labor Competence Technical Standard, issued through publication in the DOF by the National Council for Standardization and Labor Competence Certification. You must indicate if you support it before ANAM or with the certification body accredited by the National Council for Standardization and Labor Competence Certification.
II. According to the option stated by the customs agency, the candidate must comply with the following:
a) When the customs agency had stated in its request, the option indicated in subsection a), referred to in fraction I, of this section, the candidate must appear to support the knowledge stage on the date, place and time previously notified to them. When the candidate passes the knowledge stage, they will be able to present the psychotechnical stage on the date, place and time that the authority indicates for such effect, or with the certification body accredited by the National Council for Standardization and Labor Competence Certification. b) When the customs agency had stated in its request, the option indicated in subsection b), referred to in fraction I, of this section, the following will apply:

In case of requesting the application before ANAM, the customs agency will be notified of the date, place and time,
when the candidate must appear to support this stage, or
The certification body accredited by the National Council for Standardization and Labor Competence Certification,
must inform the customs agency of the names of the candidates for representatives who must appear to apply the psychotechnical stage with that body, which must provide within a maximum period of one month to the DGJA, through the SAT Portal, accessing the Digital Window the result, as well as attach the documentary support of the psychological tests that had been applied to the candidates to effect compliance with the psychotechnical stage.
III. The DGJA will announce via email, regardless of whether the requirement is notified in accordance with article 134 of the CFF, the dates of application of the corresponding exams.
IV. When the candidate for representative does not appear to support the knowledge or psychotechnical stage on the date they were cited, the customs agency may request, through a free-form letter, before the DGJA, its new application within the period of one month counted from the date on which the candidate should have supported that stage, exposing the justified cause for which the candidate did not appear, in order to be notified of the new date, place and time for the presentation of the same.
V. When the candidate for representative does not pass the knowledge or psychotechnical stage, they may present them only once, provided that a period of six months has passed regarding the psychotechnical stage, from the presentation of the exam.
The customs agency must request in writing to the DGJA the new application, stating in its request if the candidate will support the knowledge exam with ANAM, or certifies having the certification of the Labor Competence Technical Standard, in which case, the procedure established in fractions I and II of this section will continue.
VI. The representative authorization process will be considered concluded when:
a) The customs agency does not request the new application of the exams within a period of one year counted from the date of the first request. b) None of the exams are passed on the second occasion, in this case the candidate cannot be designated again until a period of one year has passed, counted from the notification of the last result.
VII. When the data or documentation are incomplete or present inconsistencies, the DGJA will notify the customs agency of this circumstance via email, regardless of whether the requirement is notified in accordance with article 134 of the CFF, to the effect that they correct it by presenting a letter in accordance with what is established in this sheet.
VIII. Once the requirements and conditions are met, as well as the corresponding exams approved, the DGJA will issue the authorization which will have a validity of three years from the date of its issuance.

72 DIARIO OFICIAL Thursday, January 9, 2025

IX. The extension will be granted for a period equal to that granted for the authorization, complying with the requirements of fractions III, IV, V, and VIII; and with the conditions of fractions I, II, III, IV, V, and VII. The documents exhibited previously, which are valid at the time of a new request, do not need to be presented again.
X. The maximum time limit for ANAM to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.

Legal Basis
Articles 167-D, 167-F and 167-I of the Law, 18, 18-A and 134 of the CFF and 40, subsection n) and 51-III of the LFD, rules 1.2.2., 1.12.8. and 1.6.2. of the RGCE and Annex 19 of the RMF.

34/LA Request for revocation of authorization to customs agency representatives.
Procedure
Service
Description of the Procedure or Service Amount Submits the request for authorization for the revocation of the authorization of your representatives. Free Payment of rights Cost: $

Who can request the Procedure or Service?
When is it submitted?
Customs agencies. When you wish for the revocation of the authorization of your representatives.

What requirements must I meet?
I. Free-form letter, in which you must state the full name, RFC key and CURP of the representatives you wish to revoke.
II. Certified copy of the notarial instrument in which the revocation of the power that supported the authorization granted to the representative is recorded.

What conditions must I meet?
I. Be registered and active in the RFC.
II. Have a valid e.firma.
III. Be up to date in the fulfillment of your tax obligations.
IV. Not be subject to any of the disqualification or cancellation procedures of the customs agency authorization,
in accordance with the Law.
V. That the authorization granted to the representative is valid.

What document do I obtain upon completing the Procedure or Service?
What is the validity of the Procedure or Service?
Response letter. Not applicable.

Wednesday, January 9, 2025 OFFICIAL GAZETTE 73

ATTENTION CHANNELS
Inquiries and doubts: Not applicable.
Complaints and reports:
I. Email: denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional Information
The maximum deadline for ANAM to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.

Legal Basis
Articles 167-D and 167-F, fraction II of the Law and 18 and 18-A of the CFF and rules 1.2.2. and 1.12.9. of the RGCE.

35/LA Confirmation of agent for customs agency, derived from the incorporation of its customs agent into the respective agency.

Procedure
Service
Description of Procedure or Service Amount
Submits the application for authorization for the incorporation of an active customs agent mandate holder into the requesting customs agency.
Free
Payment of Rights
Cost: $

Who can request the Procedure or Service?
Customs agencies.

When is it submitted?
When you wish to obtain authorization for the incorporation of an active customs agent mandate holder into the requesting customs agency.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?
I. Go with the procedure documentation to the official records office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free writing, as a receipt of receipt.

What requirements must I meet?
I. Free writing, in which you must state:
a) The patent number and authorization of the customs agent for whom you operated. b) Authorization number of the customs agency for which you will operate. c) Full name, RFC key, CURP and email address of the mandate holder. d) Name of the customs office before which the mandate holder will promote the clearance on behalf of the customs agency. e) Address from which it will transmit for the validation of declarations.
II. Notarial power granted by the customs agency and the customs agent to the mandate holder, stating that this power for acts of administration is granted so that it represents you in acts related to the clearance of goods, in the customs office before which it is authorized, stating the name of said customs office, so that the mandate holder can represent you in the same.
III. Certificate of labor relationship existing between the mandate holder and the customs agency, which may be the registration in the IMSS, the Retirement Savings System, or the service provision contract.
IV. Copy of the active mandate holder authorization issued by the DGJA.
V. Electronic file of the Mandate Holder Registration System, in the format that complies with the technological specifications published on the ANAM Portal.
VI. Full name, RFC key, CURP, email address, patent number and authorization of the customs agent to whom the mandate holder will report and who will support it in the processing of foreign trade operations entrusted to the customs agency.

What conditions must I meet?
I. Be registered and active in the RFC, a condition that must be met by both the customs agency and the mandate holder.
II. Have a valid e.firma, a condition that must be met by both the customs agency and the mandate holder.
III. Be up to date in the fulfillment of your tax obligations, a condition that must be met by both the customs agency and the mandate holder.
IV. Not be subject to any of the disqualification or cancellation procedures, in accordance with the Law.
V. That the authorization granted to the mandate holder is active.

74 OFFICIAL GAZETTE Wednesday, January 9, 2025

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service?
Not applicable.

Will ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service?
No.

Resolution of the Procedure or Service
I. The resolution will be notified to you in the forms indicated in articles 134, fractions I and II and 136 of the CFF, as applicable.
II. After three months have passed without you being notified of the resolution, you may consider that the authority resolved negatively.

What document do I obtain at the end of the Procedure or Service?
Response letter.

What is the validity of the Procedure or Service?
Three years, extendable for an equal period.

ATTENTION CHANNELS
Inquiries and doubts: Not applicable.
Complaints and reports:
I. Email: denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional Information
The maximum deadline for ANAM to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.

Legal Basis
Articles 167-D, 167-F, fractions I, II and 167-I, fraction II of the Law and 18 and 18-A of the CFF and rules 1.2.2. and 1.12.4. of the RGCE.

36/LA Authorization for customs agencies to act in additional customs offices.

Procedure
Service
Description of Procedure or Service Amount
Submits the application for authorization to operate in additional customs offices authorized for the development of their functions.
Free
Payment of Rights
Cost: $2,472.00 (two thousand four hundred seventy-two pesos 00/100 m.n.).

Who can request the Procedure or Service?
Customs agencies.

When is it submitted?
When you wish to obtain authorization to operate in additional customs offices authorized for the development of their functions.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

Wednesday, January 9, 2025 OFFICIAL GAZETTE 75

What requirements must I meet?
I. Free writing, in which you must state:
a) Trade name or corporate name, RFC key and tax address of the customs agency. b) Indicate the customs office where you wish to act. c) The address for hearing and receiving notifications within the territorial jurisdiction of the customs office where you wish to act. d) The justification supporting the request to operate in an additional customs office. e) Under oath, that the customs agency, as well as its partners, have the necessary technical, administrative and financial capacity to carry out the clearance of goods.
II. To the free writing you must attach the following information:
a) Business plan to operate the additional customs office, stating the probable clients and type of operations to be carried out, the estimated number of declarations to be cleared, the means of transport you will use, indicating the type of locks you will use; the name of the mandate holder who will promote on behalf of the customs agency and of the customs agents who will intervene in the operations and the name of the employees or dependents authorized to assist in the clearance. b) Program of new investments, on physical infrastructure and technology that the customs agency must implement to provide its services indicating the works, installations or adaptations to be made, stating the estimated amount in national currency of the respective investment, as well as the stages and deadlines in which the investments will be made. The program must be attached when you present the corresponding request, accrediting the investment within a period not exceeding six months, after the notification of the resolution in which you are authorized to operate in the additional customs office. In case of non-compliance with the above, the authorization will be cancelled. c) List of personnel to be hired to attend the clearance services, including number of employees, stating their full name and RFC key. You must inform the social security number of the employees effectively hired, within a period not exceeding six months after the notification of the resolution in which you are authorized to operate in the additional customs office. In case of non-compliance with the above, the authorization will be cancelled. d) Training program for the customs agency staff.

What conditions must I meet?
I. Be registered and active in the RFC.
II. Have a valid e.firma.
III. Be up to date in the fulfillment of your tax obligations.
IV. Not be subject to any of the disqualification or cancellation procedures of your authorization.
V. Have an authorization number.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service?
Not applicable.

Will ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service?
No.

What document do I obtain at the end of the Procedure or Service?
Response letter.

What is the validity of the Procedure or Service?
Not applicable.

ATTENTION CHANNELS
Inquiries and doubts: Not applicable.
Complaints and reports:
I. Email: denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

76 OFFICIAL GAZETTE Wednesday, January 9, 2025

Additional Information
The maximum deadline for ANAM to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.

Legal Basis
Articles 144-A, 167-I, third paragraph, fraction I, 167-F, 167-G, 161-I, 167-J and 167-L of the Law, 18 and 18-A of the CFF and 51-V of the LFD, rules 1.2.2., 1.6.2. and 1.12.12. of the RGCE and Annex 19 of the RMF.

37/LA Application for the designation of candidates for the customs agent patent.

Procedure
Service
Description of Procedure or Service Amount
Submits the application for the designation of candidates for the customs agent patent.
Free
Payment of Rights
Cost: $

Who can request the Procedure or Service?
Customs agencies.

When is it submitted?
When you wish to designate active mandate holders or executive partners to obtain the patent of the customs agent who has died, voluntarily retired, or permanently incapacitated, within two months following the event giving rise to the designation of candidates.

Where can I submit it?
Before the official records office of the DGJA, located at Avenida Paseo de la Reforma No. 10, ground floor, Tabacalera neighborhood, Cuauhtémoc Municipality, postal code 06030, during hours Monday to Thursday from 9:00 to 18:00 hours and Friday from 9:00 to 15:00 hours.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What requirements must I meet?
I. Free writing, in which you must state:
a) Name, RFC key and patent number and, if applicable, authorization of the deceased or retiring customs agent. b) Authorization number of the customs agency. c) The name, RFC key, CURP and email address of the active customs mandate holder or executive partner whom you designate as candidates for customs agent. d) Under oath, not having been convicted by a final judgment for intentional crime. e) Under oath, not having criminal records.
II. Document with which you prove that the active customs mandate holder or executive partner whom you designate as candidate for customs agent, has experience in customs matters greater than five years, describing the functions.
III. Certified copy of the degree and professional license or its equivalent in terms of the law of the matter.
IV. Birth certificate of the active customs mandate holder or executive partner whom you designate as candidate for customs agent.
V. Curriculum vitae of the active customs mandate holder or executive partner whom you designate as candidate for customs agent, which must have an autograph signature.
VI. Certified copy of the death certificate of the customs agent in case of death or the documentation that proves the permanent incapacity of the holder of the customs agent patent.
VII. Documentation that proves the status of active customs mandate holder or executive partner of the designated candidates.
VIII. Documentation with which you prove that the person who signs the application on behalf of the customs agency, has powers for acts of administration and expressly to effect the designation of the active customs mandate holder or executive partner as candidates for the customs agent patent.
IX. Email address of the customs agency and of each of the designated persons to receive notifications regarding the dates of application of the corresponding exams, and if applicable provide data or documents.
X. Certificate of labor relationship existing between the active customs mandate holder and the customs agency, which may be the registration in the IMSS, the Retirement Savings System, or the service provision contract and in case of executive partner, prove the legal relationship with the customs agency.

Wednesday, January 9, 2025 OFFICIAL GAZETTE 77

What conditions must I meet?
I. Be registered and active in the RFC, a condition that must be met by both the customs agency and the active customs mandate holder or executive partner.
II. Have a valid e.firma and be up to date in the fulfillment of your tax obligations, a condition that must be met by both the customs agency and the active customs mandate holder or executive partner.
III. That the patent of the customs agent being replaced, is not subject to any of the disqualification, suspension, cancellation or extinction procedures of its patent, or said patent has not been cancelled or extinguished.
IV. That the active customs mandate holder or executive partner candidates for the customs agent patent have not obtained a customs agent patent.
V. The application must be signed by both the representative of the customs agency, as well as by the active customs mandate holder or executive partner candidate, specifying that it is fully aware that only the person who obtains the best results in the evaluation process will have the right to be granted the customs agent patent, so that the procedure and the result of the exams do not constitute an instance and cannot be subject to appeal.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service?
Not applicable.

Will ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service?
No.

What document do I obtain at the end of the Procedure or Service?
Response letter.

What is the validity of the Procedure or Service?
Not applicable.

ATTENTION CHANNELS
Inquiries and doubts: Not applicable.
Complaints and reports:
I. Email: denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional Information
The maximum deadline for ANAM to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.

Legal Basis
Article 159, 160, 164, 165, 166, 167-G, 167-J and 167-K of the Law and 18 and 18-A of the CFF and rules 1.2.2. and 1.12.13. of the RGCE.

38/LA Application for the application of exams for candidates for the customs agent patent.

Procedure
Service
Description of Procedure or Service Amount
Submits the application for the application of the knowledge and psychotechnical exams for candidates for the customs agent patent, designated by the customs agency. Free Payment of Rights Cost: $13,865.00 (thirteen thousand eight hundred sixty-five pesos 00/100 m.n.).

Who can request the Procedure or Service?
Customs agencies.

When is it submitted?
Within ten days following the notification of the resolution of the authorization of designation of candidates for the customs agent patent issued by the DGJA.

78 OFFICIAL GAZETTE Wednesday, January 9, 2025

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What requirements must I meet?
I. Free writing, in which you must state:
a) That the candidates for the customs agent patent wish to take the knowledge exam and, if applicable, the psychotechnical exam. b) Email addresses of the candidates and of the customs agency. In said writing, the candidates must state that it is fully aware that only the person who obtains the best results in the evaluation process will have the right to be granted the customs agent patent, so that the procedure and the result of the exams do not constitute an instance and cannot be subject to appeal. The application must be signed by both your legal representative, as well as by the persons designated as candidates for customs agent authorized by the DGJA.
II. If applicable, the Labor Competence Certificate, issued by the certification body accredited by the National Council for Standardization and Labor Competence Certification, valid at the time of presenting said request.
III. Office of authorization of designation of candidates for the customs agent patent, issued by the DGJA.
IV. Copy of the payment receipt from the institution in question, made through the electronic format D9 Multiple payment form for foreign trade, contained in Annex 1 of the RGCE, in accordance with what is established in rule 1.6.2. of the RGCE.
You can obtain the capture line, through the following link:
https://anam.gob.mx/formulario-multiple-de-pago-de-comercio-exterior/

What conditions must I meet?
I. Be registered and active in the RFC, a condition that candidates must also meet.
II. Have a valid e.firma.
III. Be up to date in the fulfillment of your tax obligations, a condition that candidates must also meet.
IV. That the patent of the authorized customs agent, is not subject to any of the disqualification, suspension, cancellation or extinction procedures of its patent, or the patent has been cancelled or extinguished.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service?
Not applicable.

Will ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service?
No.

Resolution of the Procedure or Service
The resolution of the application will be notified to you in the forms indicated in articles 134, fractions I and III and 136 of the CFF, as applicable.

What document do I obtain at the end of the Procedure or Service?
Response letter.

What is the validity of the Procedure or Service?
Not applicable.

ATTENTION CHANNELS
Inquiries and doubts: Not applicable.
Complaints and reports:
I. Email: denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional Information
I. The DGJA will notify you of the date, place and time of the application of the corresponding exams.
II. The psychotechnical stage will only be supported if you have the certification of the Labor Competence Technical Standard, issued through publication in the DOF by the National Council for Standardization and Labor Competence Certification.

III. When the person you wish to designate as a candidate to obtain the customs broker patent does not appear to take the knowledge stage or the psychotechnical test on the date they were cited, you may request, through a free-form letter, before the DGJA, a new application within the period of one month counted from the date on which the person you wish to designate as the attorney-in-fact should have taken said stage, exposing the justified cause for which they did not appear, in order to be notified of the new date, place, and time for the presentation of the same.

IV. When the person you wish to designate as a candidate to obtain the customs broker patent does not pass the knowledge stage or the psychotechnical test, they may present them again only once, provided that a period of six months has elapsed regarding the psychotechnical stage, from the presentation of the exam.

V. If on the second occasion both candidates do not appear to take the exams, or both fail, the patent of the deceased or retired customs broker shall be considered extinguished.

VI. The exams shall be considered passed when favorable results are obtained in both stages.

VII. For the purposes of the previous fraction, in its case, the customs broker patent shall be granted to whoever obtains the best results in the evaluation process.

VIII. The maximum period for the ANAM to resolve the procedure shall be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.

Legal Basis
Articles 160, 164, 165, 166, 167-G, 167-J and 167-K, second paragraph of the Law, 51, fraction I of the LFD and 18 and 18-A of the CFF and rules 1.2.2., 1.6.2. and 1.12.13. of the RGCE.

39/LA Request for the voluntary withdrawal of a customs broker and its ratification.

Procedure
Service
Description of Procedure or Service Amount
Submits the request for voluntary withdrawal and ratification of a customs broker incorporated into a customs agency.
Free
Payment of rights
Cost: $

Who can request the Procedure or Service? When is it presented?
Customs broker who voluntarily withdraws and the customs agency.
When you wish to submit the request for voluntary withdrawal and ratification of a customs broker incorporated into a customs agency.

Where can I submit it? Before the official registry office of the DGJA, located at Avenida Paseo de la Reforma No. 10, ground floor, Tabacalera neighborhood, Cuauhtémoc Borough, postal code 06030, Mexico City, Monday to Thursday from 9:00 to 18:00 hours and Friday from 9:00 to 15:00 hours.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What requirements must I meet?
I. Free-form letter, in which you must state:
a) Name, RFC key and patent number of the customs broker. b) Number of the authorization of the customs agency to which they are incorporated. c) Email address to receive notifications regarding the date, time and place to ratify before the customs authority the voluntary withdrawal.
II. Declaration of voluntary withdrawal, which must be ratified by the customs broker before the customs authority.
III. In case of permanent incapacity of the customs broker, the document issued by the competent authority that accredits such situation.

What conditions must I meet?
I. Be registered and active in the RFC.
II. Have a valid e.firma and be up to date in the fulfillment of your tax obligations.
III. That the authorized customs broker is not subject to any of the procedures of disqualification, suspension, cancellation or extinction of their patent, or that the patent has been cancelled or extinguished.
IV. The request must be signed by both the customs broker who voluntarily withdraws and the representative of the customs agency.
V. Be up to date in the fulfillment of your tax obligations. This requirement applies to the customs broker when requesting the ratification of their voluntary withdrawal.

80 OFFICIAL GAZETTE Thursday, January 9, 2025

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Will the ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service? Not applicable. No.

Resolution of the Procedure or Service
The resolution of the request will be notified to you in the forms indicated in articles 134, fractions I and III and 136 of the CFF, as applicable.

Maximum period for the ANAM to resolve the Procedure or Service Maximum period for the ANAM to request additional information Maximum period to comply with the requested information Three months. Three months. Ten days.

What document do I obtain at the end of the Procedure or Service? What is the validity of the Procedure or Service?
Response letter. Not applicable.

CHANNELS OF ATTENTION

Inquiries and doubts Complaints and reports
Not applicable. I. Email:
denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional Information
The maximum period for the ANAM to resolve the procedure shall be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.

Legal Basis
Articles 160, 164, 165, 166, 167-G and 167-J of the Law and 18 and 18-A of the CFF and rules 1.2.2. and 1.12.13. of the RGCE.

40/LA Request for the issuance of the Agreement granting the customs broker patent.

Procedure
Service
Description of Procedure or Service Amount
Submits the request to obtain the Agreement granting the customs broker patent.
Free
Payment of rights
Cost: $27,726.00
(twenty-seven thousand seven hundred twenty-six pesos 00/100 m.n.).

Who can request the Procedure or Service? When is it presented?
The active customs attorney-in-fact or the managing partner designated by the DGJA as the winner of the contest.
Within ten days following the notification of the letter issued by the DGJA, in which it is informed which of the candidates has met the requirements to obtain the customs broker patent and won the contest.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What requirements must I meet?
I. Certified copy of the death certificate of the customs broker, in case of their death.
II. In case of permanent incapacity or voluntary withdrawal of the customs broker, the document issued by the competent authority that accredits such situation.
III. Copy of the payment receipt from the institution in question, using the electronic format D9 Multiple Payment Form for foreign trade, contained in Annex 1 of the RGCE, in accordance with what is established in rule 1.6.2. of the RGCE.
You can obtain the capture line through the following link:
https://anam.gob.mx/formulario-multiple-de-pago-de-comercio-exterior/

Thursday, January 9, 2025 OFFICIAL GAZETTE 81

What conditions must I meet?
I. Be registered and active in the RFC.
II. Have a valid e.firma.
III. Be up to date in the fulfillment of your tax obligations. This condition applies to both the customs agency and the customs broker candidate requesting the issuance of the Agreement granting the customs broker patent.
IV. That the customs agency to which you belong is not subject to any of the procedures of disqualification, or cancellation of its authorization, in accordance with articles 167-G and 167-J of the Law.
V. That the applicant has not obtained a customs broker patent.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Will the ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service? Not applicable. No.

Resolution of the Procedure or Service
The resolution of the request will be notified to you in the forms indicated in articles 134, fractions I and III and 136 of the CFF, as applicable.

What document do I obtain at the end of the Procedure or Service? What is the validity of the Procedure or Service?
Letter titled: Agreement granting the customs broker patent.
Not applicable.

CHANNELS OF ATTENTION

Inquiries and doubts Complaints and reports
Not applicable. I. Email:
denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional Information
The maximum period for the ANAM to resolve the procedure shall be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.

Legal Basis
Articles 160, 164, 165, 166, 167-G, 167-J and 167-K of the Law, 51-II of the LFD and 18 and 18-A of the CFF and rules 1.2.2., 1.6.2. and 1.12.13. of the RGCE.

41/LA Request for publication in the DOF of the Agreement granting the customs broker patent.

Procedure
Service
Description of Procedure or Service Amount
Submits the request for publication in the DOF of the Agreement granting the customs broker patent.
Free
Payment of rights
Cost: $

Who can request the Procedure or Service? When is it presented?
Customs brokers who have the Agreement of granting the customs broker patent and the customs agency.
Within a period not exceeding twenty days, counted from the notification of the Agreement granting the customs broker patent.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

82 OFFICIAL GAZETTE Thursday, January 9, 2025

What requirements must I meet?
I. Copy of the payment receipt of rights with the digital seal or the original payment receipt from the institution in question for the publication services provided in the DOF, where the corresponding payment for the publication of the Agreement granting the customs broker patent is recorded, for an eighth of a page, in accordance with the fee of $2,739.00 (two thousand seven hundred thirty-nine pesos 00/100 m.n.).
You can obtain the help sheet for the payment of rights at the following link:
https://aplicacionesc.mat.sat.gob.mx/e5cinco/
II. Copy of the quotation issued by the DOF for the publication of the Agreement granting the customs broker patent.
III. The Agreement granting the customs broker patent in Word format, on an electronic storage device.

What conditions must I meet?
I. Be registered and active in the RFC.
II. Have a valid e.firma.
III. Be up to date in the fulfillment of your tax obligations.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Will the ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service? Not applicable. No.

Resolution of the Procedure or Service
Publication of the Agreement granting the customs broker patent.

What document do I obtain at the end of the Procedure or Service? What is the validity of the Procedure or Service?
The publication of the Agreement granting the customs broker patent.
Not applicable

CHANNELS OF ATTENTION

Inquiries and doubts Complaints and reports
Not applicable. I. Email:
denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional Information
The maximum period for the ANAM to resolve the procedure shall be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.

Legal Basis
Articles 160, 164, 165, 166, 167-G, 167-J and 167-K of the Law, 18 and 18-A of the CFF and 19-A of the LFD, rules 1.1.4., 1.2.2. and 1.12.13. of the RGCE and Annex 19 of the RMF.

42/LA Request for foreign trade goods not transferable to the INDEP in the quality of assignment.

Procedure
Service
Description of Procedure or Service Amount
Submits the request to receive in assignment the foreign trade goods that passed to the property of the Federal Treasury and that are not transferable to the INDEP. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it presented?
Dependencies and entities of the Federal Public Administration, public companies of the State, their subsidiaries and their affiliates, federal entities, municipalities and territorial demarcations of Mexico City, as well as the Federal Legislative and Judicial powers, through the public servant who has the powers of representation. When interested in receiving in assignment foreign trade goods that passed to the property of the Federal Treasury and that are not transferable to the INDEP.

Thursday, January 9, 2025 OFFICIAL GAZETTE 83

Where can I submit it? Before the customs office, ADACE, or ACOECE that corresponds, at the following link:
www.gob.mx/sat/, accessing Actions and Programs, Authorized Third Parties, Foreign Trade Goods Assignment and Donation System.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?
I. Enter the link: www.gob.mx/sat/.
II. Click on Actions and Programs.
III. Select Authorized Third Parties.
IV. Access the Foreign Trade Goods Assignment and Donation System, with your e.firma.
V. Click on Donation and/or Assignment Request.
VI. Select Foreign Trade Goods.
VII. Once the goods have been reserved, designate the public servant with powers to, on behalf of the dependency and entity of the Federal Public Administration, public company of the State, its subsidiaries and its affiliates, federal entity, municipality and territorial demarcation of Mexico City, as well as the Federal Legislative and Judicial powers, in their case, sign the administrative act of delivery and receipt of the goods and receive them, providing their name, position, phone number and institutional email address, and must have valid official identification and e.firma.

What requirements must I meet?
Submit the request for goods in the quality of assignment before the customs office, or before the ADACE or before the ACOECE that has incorporated the inventory of foreign trade goods not transferable to the INDEP.

What conditions must I meet?
I. Be registered and active in the RFC.
II. Have the valid e.firma of the dependency and entity of the Federal Public Administration, public company of the State, its subsidiaries and its affiliates, federal entity, municipality and territorial demarcation of Mexico City, as well as the Federal Legislative and Judicial powers.
III. Be up to date in the fulfillment of your tax obligations.
IV. Cover the expenses generated at the time and by reason of the delivery-receipt of the goods, such as loading, unloading, transport, among others, of the assigned goods.
V. Destine all the goods for the exclusive fulfillment of your functions.
VI. Use the goods received in assignment only on national territory, in accordance with the applicable legal provisions, when this does not happen and any action of fact or law is generated abroad, the beneficiary of the assignment will be responsible for all damages and losses that could be caused to the SAT.
VII. Remove the goods within the periods established for such purposes.
VIII. Submit through the Foreign Trade Goods Assignment and Donation System, a report on the use and distribution of the goods, within periods of one month or three months, as applicable in accordance with what is established in rule 2.2.4., fraction II, subsection a) of the RGCE.
IX. Disprove the possible commercialization of the assigned goods, in case of being notified by the customs office, the ADACE, or the ACOECE.
X. Inform, in their case, the withdrawal in time and form, in accordance with rule 2.2.4., fraction I, subsection c), second paragraph of the RGCE.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Will the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service? Through the Foreign Trade Goods Assignment and Donation System, according to the registration folio granted by the same. No.

Resolution of the Procedure or Service
I. The result of the request will be informed through the Foreign Trade Goods Assignment and Donation System, according to the registration folio granted by the same.
II. When the result is not satisfactory to your interests, you can generate a new request.

Maximum period for the SAT to resolve the Procedure or Service Maximum period for the SAT to request additional information Maximum period to comply with the requested information Fifteen days. Six days. Fifteen days.

What document do I obtain at the end of the Procedure or Service? What is the validity of the Procedure or Service?
A registration folio. Not applicable.

84 OFFICIAL GAZETTE Thursday, January 9, 2025

CHANNELS OF ATTENTION

Inquiries and doubts Complaints and reports
I. MarcaSAT: 55-62-72-27-28 and 011+52+1+87-74-48-87-28 for the United States and Canada.
II. Personal attention in SAT offices, located in various cities in the country, with an attention schedule from Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.
The addresses of the offices are available at:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios
III. At the Tax Service Modules and SARE Modules, the attention schedule is adapted, so it may be from 8:30 until 14:30 hours.
IV. Via Chat: http://chat.sat.gob.mx
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile App for cell phone, section Complaints and Reports.
IV. On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia
V. Red phones located in SAT offices.

Additional Information
The beneficiary of the assigned goods may legalize their possession with the administrative act of delivery-receipt of the goods signed with the customs office, the ADACE, or the ACOECE, as applicable.

Legal Basis
Articles 1o. and 145, fourth paragraph of the Law and 209, fraction II of the Regulation and rules 1.2.2. and 2.2.4. of the RGCE.

43/LA Request for foreign trade goods not transferable to the INDEP in the quality of donation.

Procedure
Service
Description of Procedure or Service Amount
Submits the request to receive in donation foreign trade goods that passed to the property of the Federal Treasury and that are not transferable to the INDEP. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it presented?
Non-profit legal entities authorized to receive deductible donations in terms of the Income Tax Law, through their legal representative.
When interested in receiving in donation foreign trade goods that passed to the property of the Federal Treasury and that are not transferable to the INDEP.

Where can I submit it? Before the Customs Office, the ADACE, or the ACOECE that corresponds, at the following link:
www.gob.mx/sat/, accessing Actions and Programs, Authorized Third Parties, Foreign Trade Goods Assignment and Donation System.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?
I. Enter the link: www.gob.mx/sat/.
II. Click on Actions and Programs.
III. Select Authorized Third Parties.
IV. Access the Foreign Trade Goods Assignment and Donation System, with your e.firma.
V. Click on Donation and/or Assignment Request.
VI. Select Foreign Trade Goods.
VII. Once the goods have been reserved, designate the person with powers to, on behalf of the legal entity that, in their case, sign the administrative act of delivery and receipt of the goods and receive them, providing their name, position, phone number and email address, and must have valid official identification and e.firma.

What requirements must I meet?
Submit the request for goods in the quality of donation before the customs office, or before the ADACE, or before the ACOECE that has incorporated the inventory of foreign trade goods not transferable to the INDEP.

Thursday, January 9, 2025 OFFICIAL GAZETTE 85
What conditions must I comply with?
I. Be registered and active in the RFC (Federal Taxpayer Registry).
II. Possess a valid e.signature of the non-profit legal entity authorized to receive deductible donations under the Income Tax Law.
III. Possess a valid authorization to receive deductible donations under the Income Tax Law, under the categories of assistance, education, or social development.
IV. Be up to date in the fulfillment of your tax obligations.
V. Cover the expenses generated at the time and by reason of the delivery-receipt of the goods, such as loading, unloading, transport, etc., of the donated goods.
VI. Dedicate the entirety of the goods to the exclusive fulfillment of the social object for which they were authorized.
VII. Use the goods received as donations only within national territory, in accordance with applicable legal provisions; in the event that this does not happen and any act or right action occurs abroad, the beneficiary of the donation will be liable for all damages and losses that may be caused to the SAT.
VIII. Remove the goods within the deadlines established for such purposes.
IX. Submit through the Foreign Trade Goods Allocation and Donation System, a report on the use and distribution of the goods, within deadlines of one month or three months, as applicable in accordance with Rule 2.2.4., fraction II, subsection a) of the General Rules of Foreign Trade (RGCE).
X. Disprove the possible commercialization of the donated goods, if notified by the customs office, the ADACE, or the ACOECE.
XI. Inform, if applicable, the withdrawal in due time and form, in accordance with Rule 2.2.4., fraction I, subsection c), second paragraph of the RGCE.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Will the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service? Through the Foreign Trade Goods Allocation and Donation System, according to the registration folio granted by it. No. Resolution of the Procedure or Service
I. The result of the request will be informed through the Foreign Trade Goods Allocation and Donation System, according to the registration folio granted by it.
II. When the result is not satisfactory to the interests of the applicant, you can generate a new request.
Maximum deadline for the SAT to resolve the Procedure or Service Maximum deadline for the SAT to request additional information Maximum deadline to comply with the requested information Fifteen days. Six days. Fifteen days. What document do I obtain upon finishing the Procedure or Service? What is the validity of the Procedure or Service? A registration folio. Not applicable.

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
I. MarcaSAT: 55-62-72-27-28 and 011+52+1+87-74-48-87-28 for the United States and Canada.
II. Personal attention at SAT offices, located in various cities in the country, during business hours from Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.
The addresses of the offices are available at:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios
III. At the Tax Service Modules and SARE Modules, the business hours are adapted, so it may be from 8:30 until 14:30 hours.
IV. Via Chat: http://chat.sat.gob.mx
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile Application for cell phone, section Complaints and Reports.
IV. On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia
V. Red phones located at SAT offices.

Additional Information
The beneficiary of the donated goods may justify their legal possession with the administrative act of delivery-receipt of the goods signed with the customs office, the ADACE, or the ACOECE, as applicable. Legal Basis Articles 1st and 145, fourth paragraph of the Law and 209, fraction II of the Regulation, rules 1.2.2. and 2.2.4. of the RGCE and Annex 14 of the RMF.

86 OFFICIAL GAZETTE Thursday, January 9, 2025
44/LA Authorization for the recovery of goods that have become property of the Federal Treasury.
Procedure
Service
Description of the Procedure or Service Amount Submits request for authorization when you require the recovery of goods that became property of the Federal Treasury due to abandonment. Free Payment of duties Cost: $ Who can request the Procedure or Service? When is it submitted? Those who were owners, consignees, or holders of the goods in deposit at the customs office that has become property of the Federal Treasury. Once the goods have become property of the Federal Treasury. Where can I submit it? Before the registry office of the customs office of the jurisdiction corresponding to the fiscal or supervised precinct where the goods are located, during business hours from Monday to Friday from 9:00 to 18:00 hours.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Will the ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service? Not applicable. No. Resolution of the Procedure or Service
I. The resolution will be notified to you in the forms indicated in articles 134, fractions I and II and 136 of the CFF, as applicable.
II. It may be considered that the authority resolved negatively if, after the deadline established for the resolution has passed, it was not notified.
Maximum deadline for the ANAM to resolve the Procedure or Service Maximum deadline for the ANAM to request additional information Maximum deadline to comply with the requested information Three months. Three months. Ten days. What document do I obtain upon finishing the Procedure or Service? What is the validity of the Procedure or Service? Official response letter. I. They will have a deadline of one month or fifteen calendar days, in the case of goods listed in Annex 29 of the RGCE, counted from the day following the effect of their notification, to remove the goods from the fiscal or supervised precinct where they are located, and present them to the customs office for clearance.
II. They will have a deadline of fifteen calendar days, or ten calendar days in the case of goods listed in Annex 29 of the RGCE, counted from the day following the effect of the notification of the authorization, to effect the return of the goods.
III. In the event that the goods are not removed within the fiscal or supervised precinct within the established deadline, the authorization will become void.

Thursday, January 9, 2025 OFFICIAL GAZETTE 87
ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
Not applicable. I. Email:
denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional Information
The maximum deadline for the ANAM to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet. Legal Basis Articles 29, 30, 32 and 157 of the Law and 57 and 62 of the Regulation, rules 1.2.2. and 2.2.5. and Annex 29 of the RGCE.

45/LA Authorization and renewal to provide services of handling, storage, and custody of foreign trade goods.
Procedure
Service
Description of the Procedure or Service Amount Submits the request for authorization to provide services of handling, storage, and custody of foreign trade goods. Free Payment of duties Cost: $89,944.00 (eighty-nine thousand nine hundred and four pesos 00/100 m.n.). Who can request the Procedure or Service? When is it submitted? Legal entities. I. When you wish to provide services of handling, storage, and custody of foreign trade goods.
II. In the case of requesting the renewal of the authorization
you can submit it within the last three years of validity and at least ninety calendar days before the expiration of the authorization.
Where can I submit it? Before the registry office of the DGJA, located at Avenida Paseo de la Reforma No. 10, ground floor, Tabacalera neighborhood, Cuauhtémoc Municipality, postal code 06030, Mexico City, from Monday to Thursday during business hours from 9:00 to 18:00 hours, and from 9:00 to 15:00 hours on Fridays.

88 OFFICIAL GAZETTE Thursday, January 9, 2025
V. Declare under oath that both the company and its shareholders have economic solvency, technical, administrative, and financial capacity for the provision of the services object of the request. In case, a certification of the President of the Board of Directors or the Sole Administrator of the requesting company can be presented, in which you declare under oath what was stated above.
VI. Documentation with which you accredit that the person who signs the authorization request has faculties for acts of administration, except for Integrated Port Administrations.
VII. Copy of the payment receipt from the institution in question, made through the electronic format D9 Multiple Payment Form for foreign trade, contained in Annex 1 of the RGCE, in accordance with what is established in Rule 1.6.2. of the RGCE.
You can obtain the capture line, through the following link:
https://anam.gob.mx/formulario-multiple-de-pago-de-comercio-exterior/ What conditions must I comply with?
I. Be registered and active in the RFC.
II. Possess a valid e.signature.
III. Be up to date in the fulfillment of your tax obligations.
IV. Legal entities must be constituted in accordance with Mexican laws.
V. In the case of renewal of the authorization, you must accredit that you continue to comply with the requirements established for its granting and the obligations derived from it.
VI. Supervised precincts that border through a confined route must have the following characteristics:
a) The route, when confined, must not allow access to areas other than the fiscal or port precinct. b) The perimeter delimitation to issue the corresponding authorization will be valued according to the type of real estate to be authorized and its borders; this delimitation can be based on a low wall, not less than 1.20 meters in height and cyclone mesh that together measure 2.5 meters in height topped with concertina, or a block wall of 2.50 meters in height, plus 2.50 meters of cyclone mesh topped with concertina, in order to prevent the vehicle transporting the goods from taking a path different from that of the fiscal precinct; in addition, it must be supervised by a closed-circuit television system and the control considered necessary for entry and exit to both points, according to the geographic location.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Will the ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service? Through email to the address autorizaciones.dgja@anam.gob.mx, indicating the name of the applicant, date, and reception folio. No. Resolution of the Procedure or Service The resolution of the request will be notified to you in the forms indicated in articles 134, fractions I and III and 136 of the CFF, as applicable. Maximum deadline for the ANAM to resolve the Procedure or Service Maximum deadline for the ANAM to request additional information Maximum deadline to comply with the requested information Three months. Three months. Ten days. What document do I obtain upon finishing the Procedure or Service? What is the validity of the Procedure or Service? Official response letter. Up to twenty years, renewable for an equal period.

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
Personal attention at ANAM offices located in various cities in the country, during business hours from Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.
I. Email:
denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional Information
I. Documents exhibited previously, which are valid at the time of a new request, should not be presented again.
II. The maximum deadline for the ANAM to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.
III. The payment of duties must be made annually during the validity of the authorization and for its renewal.
IV. Once the DGJA issues a positive authorization, you must accredit compliance with your investment program, as well as with the guidelines issued by the General Directorate of Information Technologies for the connection of third parties with the SAT, in order to start the provision of handling, storage, and custody services of foreign trade goods.
Legal Basis
Articles 14-A of the Law, 40, subsection d) of the LFD and 46 of the Organic Law of the Federal Public Administration, rules 1.2.2. 1.6.2. and 2.3.1. of the RGCE and Annex 19 of the RMF.

Thursday, January 9, 2025 OFFICIAL GAZETTE 89
46/LA Authorization and renewal for the enabling of real estate for the introduction of goods under the strategic supervised precinct regime and its administration. Procedure Service Description of the Procedure or Service Amount Submits the request for authorization and renewal to enable real estate within the jurisdiction of any customs office for the introduction of goods under the strategic supervised precinct regime and its administration. Free Payment of duties Cost: $103,458.00 (one hundred three thousand four hundred fifty and eight pesos 00/100 m.n.). Who can request the Procedure or Service? When is it submitted? Legal entities. I. When you wish to obtain the authorization to enable real estate for the introduction of goods under the strategic supervised precinct regime.
II. In the case of renewal, during the last two years of
validity and at least fifteen days before the expiration thereof.
Where can I submit it? Before the registry office of the DGJA, located at Avenida Paseo de la Reforma No. 10, ground floor, Tabacalera neighborhood, Cuauhtémoc Municipality, postal code 06030, Mexico City from Monday to Thursday during business hours from 9:00 to 18:00 hours and from 9:00 to 15:00 hours on Fridays.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Go with the procedure documentation to the registry office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free writing, as a receipt of receipt.
What requirements must I comply with?
I. Free writing in which you declare under oath that the legal entity has a paid social capital of $1,000,000.00 (one million pesos 00/100 m.n.) indicating the shareholders, quantity, and type of shares that make up the social capital valid at the time of presenting the request for enabling and authorization.
II. Document with which you accredit the legal use or enjoyment of the real estate for a minimum period of ten years and, if applicable, the public instrument that supports it.
III. Investment program, which must contain the concepts to be developed by reason of the works, installations, and/or adaptations to be carried out, including those investments required in communication infrastructure, indicating the amount in national currency of the respective investment, and the deadlines in which the investments will be carried out and the sources of financing, accompanied by supporting documentation that accredits said statement.
The investment program must consider the following elements:
a) Delimit the strategic supervised precinct in accordance with the guidelines issued for this purpose by the DGMEIA. b) Infrastructure and equipment that facilitates the review of goods, in accordance with the business model to be developed, as well as the installation of closed-circuit television and other control means, in accordance with the guidelines issued by the DGMEIA.
IV. Plans in duplicate, printed and digitized in PDF and AutoCAD format, in which the surface to be enabled as a strategic supervised precinct is identified, in accordance with the guidelines issued by the DGMEIA, which can be located in the following link:
https://anam.gob.mx/wp-content/uploads/2022/10/Lineamientos_bol34.pdf When the interested party intends a construction in stages, they must also submit through the DGJA, for consideration and approval of the DGMEIA, their proposal for perimeter delimitation of the real estate in accordance with the guidelines referred to in the previous paragraph. Regarding the equipment to be installed, they must specify the number of units that integrate it, its characteristics, and, if applicable, its location within the corresponding areas, as well as the unit value of the equipment in national currency.
V. Documentation with which you accredit the legal representation of the person who signs the request, with power for acts of administration.
VI. Declaration under oath that both the company and its shareholders have economic solvency, technical, administrative, and financial capacity for the provision of the services. In case, you can present a certification of the President of the Board of Directors or the Sole Administrator of the requesting company, in which they declare under oath what was stated above.
VII. In the case of state governments, it will only be necessary to attach the documents indicated in fractions II, III, IV, and IX of this section, as well as a certified copy of the appointment of the official who signs the request and a copy of their valid official identification.

90 DIARIO OFICIAL Thursday, January 9, 2025

VIII. Regarding state-owned companies and Integrated Port Administrations and/or Administrations of the National Port Systems, you must comply with the requirements set forth in fractions II, III, IV, V, and IX of this section and the following:
a) The plans of the port facility. b) The master port program for the corresponding port.

IX. Copy of the payment receipt from the relevant institution, using the electronic format D9 Multiple Payment Form for Foreign Trade, contained in Annex 1 of the RGCE, in accordance with what is established in rule 1.6.2. of the RGCE.
You can obtain the capture line through the following link:
https://anam.gob.mx/formulario-multiple-de-pago-de-comercio-exterior/

X. In the case of extension of the authorization and permit, you must prove that you continue to meet the requirements established for its granting, as well as the inherent obligations thereof.

What conditions must I comply with?
I. Be registered and active in the RFC.
II. Have a valid e.firma.
III. Be up to date in the fulfillment of your tax obligations.
IV. Legal entities must be constituted in accordance with Mexican laws.

FOLLOW-UP AND RESOLUTION OF THE TRAMIT OR SERVICE How can I follow up on the Tramit or Service? Will ANAM carry out any inspection or verification to issue the resolution of this Tramit or Service? By email to the account autorizaciones.dgja@anam.gob.mx, indicating the name of the applicant, date, and receipt folio. The authority will verify that the property for which the authorization is requested is located within the territorial jurisdiction of the respective customs office in a strategic development zone. The foregoing will be considered fulfilled without requiring verification when the property is adjacent to a supervised or inspected facility, within or adjacent to a port facility, in the case of maritime customs offices.

Resolution of the Tramit or Service
The resolution of the request will be notified to you in the forms set forth in articles 134, fractions I and III, and 136 of the CFF, as applicable.

Maximum time limit for ANAM to resolve the Tramit or Service: Three months.
Maximum time limit for ANAM to request additional information: Three months.
Maximum time limit to comply with the requested information: Ten days.

What document do I obtain upon completing the Tramit or Service? Response letter.
What is the validity of the Tramit or Service? Up to twenty years.

CHANNELS OF ATTENTION
Inquiries and doubts: Personal attention at the ANAM offices located in various cities in the country, during business hours Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours. Complaints and reports:
I. Email: denuncias@anam.gob.mx
II. On the ANAM Portal: https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional Information
I. Documents presented previously, which are still valid at the time of a new request, need not be presented again.
II. The maximum time limit for ANAM to resolve the tramit will be calculated from the fulfillment of all requirements and conditions established in this tramit sheet.
III. The payment of fees must be made annually during the validity of the authorization and for its extension.
IV. For the issuance of the authorization, the approval of the DGMEIA will be required, regarding compliance with security, control, surveillance, access routes, infrastructure, facilities, systems, and equipment measures for the surface subject to authorization. Likewise, the property must have electronic systems for the control of goods, persons, and vehicles that enter, remain, or leave the strategic supervised facility.
V. Once the corresponding authorization is issued, you must prove compliance with your investment program, in order for the provision of services to begin.

Legal Basis
Articles 14-D of the Law, 40, subsection l) of the LFD, 46 of the Organic Law of the Federal Public Administration, and 190 of the Regulation, rules 1.2.2., 1.6.2. and 2.3.2. of the RGCE, and Annex 19 of the RMF.

Thursday, January 9, 2025 DIARIO OFICIAL 91

47/LA Authorization for the expansion of the surface area to operate the customs regime of strategic supervised warehouse.

Tramit
Service
Description of the Tramit or Service: Presents the authorization request when you have surfaces adjacent to a property authorized for the introduction of goods under the strategic supervised warehouse regime and require the expansion of its surface as part of the authorized property. Amount: Free Payment of fees Cost: $

Who can request the Tramit or Service? The legal entity authorized for the administration of a property authorized for the introduction of goods under the strategic supervised warehouse regime. When is it presented? When you wish to obtain authorization for the expansion of the surface for the introduction of goods under the strategic supervised warehouse regime.

INFORMATION TO CARRY OUT THE TRAMIT OR SERVICE What do I have to do to carry out the Tramit or Service?
I. Go with the tramit documentation to the parts office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the tramit.
III. Receive and keep the stamped free writing, as a receipt acknowledgment.

What requirements must I comply with?
I. Free writing, in which you must state the following:
a) The location, adjacency, infrastructure, and other characteristics of the property whose surface you intend to add to the area previously authorized as a strategic supervised warehouse. b) Name and data of the company that intends to designate goods in said surface to the customs regime of strategic supervised warehouse.
II. If applicable, request to designate goods to the customs regime of strategic supervised warehouse, formulated by the legal representative of the interested company to obtain the said authorization, in which, additionally, you must state under oath your decision to submit to the administration of the person who has the strategic supervised warehouse authorization and its administration.
III. Document by which you prove the legal use or enjoyment of the property for the same validity period as the property authorization you already have, and, if applicable, a certified copy of the public instrument supporting it.
IV. Investment program, which will contain the concepts to be developed due to the works, installations, or adaptations, or both, to be carried out; including those investments required in communication infrastructure, stating the amount in national currency of the respective investment, sources of financing, and the timeframes in which the investments will be made.
The investment program must consider the following elements:
a) Delimit the strategic supervised warehouse in accordance with the guidelines issued by the DGMEIA, which are published at the following link:
http://omawww.sat.gob.mx/aduanasPortal/Paginas/Documents/tramites_autorizaciones/recintos_fiscalizados/LinInfCtrSegAdminRFE.pdf b) Infrastructure and equipment that facilitates the review of goods, according to the business model to be developed, as well as the installation of closed-circuit television and other control means, in accordance with the guidelines issued by the DGMEIA, referred to in the previous subsection.
V. Plans, in PDF and AutoCAD format, in which the surface to be expanded to the area previously authorized as a strategic supervised warehouse is identified, in accordance with the guidelines issued by the DGMEIA, referred to in subsection a) of the previous fraction.

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FOLLOW-UP AND RESOLUTION OF THE TRAMIT OR SERVICE How can I follow up on the Tramit or Service? By email: apoyojuridico_1@sat.gob.mx, indicating the name of the applicant, date, and receipt folio. Will ANAM carry out any inspection or verification to issue the resolution of this Tramit or Service? Once the expansion of the authorized property is authorized, the administrator must inform the customs authority about the conclusion of their investment program, so that it is validated that said property meets the guidelines of Infrastructure, Control, Surveillance, and Security, as well as Technological Recommendations regarding Closed-Circuit Television Cameras, Installations, and Systems, for Administrators and Operators of Strategic Supervised Warehouses.

Resolution of the Tramit or Service
The resolution of the request will be notified to you in the forms set forth in articles 134, fractions I and III, and 136 of the CFF, as applicable.

What document do I obtain upon completing the Tramit or Service? Response letter.
What is the validity of the Tramit or Service? Up to the period for which the property whose surface is expanded is authorized.

Legal Basis
Articles 14-D and 135-A of the Law and rules 1.2.2. and 2.3.3. of the RGCE.

48/LA Authorization to provide cargo loading, unloading, and handling services in the supervised warehouse.

Tramit
Service
Description of the Tramit or Service: Presents the request for authorization to provide cargo loading, unloading, and handling services in the supervised warehouse. Amount: Free Payment of fees Cost: $17,171.00 (seventeen thousand one hundred seventy-one pesos 00/100 m.n.).

Who can request the Tramit or Service? Legal entities.
When is it presented? When you wish to provide cargo loading, unloading, and handling services in the supervised warehouse.

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What requirements must I comply with?
I. Declaration signed by whoever has powers for acts of administration, in which they indicate the supervised warehouse of the customs office where you wish to provide the services.
II. Certified copy of the articles of incorporation of the company and its modifications, in which a minimum paid fixed social capital of $300,000.00 (three hundred thousand pesos 00/100 m.n.) is accredited and that its corporate purpose includes the provision of cargo loading, unloading, and handling services, where the registration data in the Public Commerce Registry are visible.
III. Documentation by which it is accredited that the person signing the request has powers for acts of administration.
IV. List and description of the equipment necessary for the provision of the service or, in the case of newly constituted companies, the investment program for its acquisition and the number of employees who will provide the services.
V. Bond for the amount of $500,000.00 (five hundred thousand pesos 00/100 m.n.), in favor of the TESOFE, or a copy of the insurance policy contract in favor of the SHCP that covers said amount, for the supervised warehouse where you wish to provide the services, in which it is established textually that it is to guarantee the correct provision of services and damages that may be caused to the installations, goods, and equipment of the supervised warehouse due to the provision of the services. The bond or insurance contract must remain valid during the validity of the authorization.
VI. Insurance policy with minimum coverage of $500,000.00 (five hundred thousand pesos 00/100 m.n.) for the supervised warehouse of the customs office where you wish to provide the services, in which it is established textually that it is to cover the goods and third-party damages, derived from the provision of loading, unloading, and handling services. The insurance contract must remain valid during the validity of the authorization.
VII. Copy of the payment receipt from the relevant institution, made using the electronic format D9 Multiple Payment Form for Foreign Trade, contained in Annex 1 of the RGCE, in accordance with what is established in rule 1.6.2. of the RGCE.
You can obtain the capture line through the following link:
https://anam.gob.mx/formulario-multiple-de-pago-de-comercio-exterior/

State governments through their decentralized organisms may request the authorization to provide cargo loading, unloading, and handling services in the supervised warehouse, for which they must present the request attaching the documents indicated in fractions I, IV, V, VI, and VII of this section, as well as a simple and legible copy of the official state medium of diffusion in which said organism is created and the appointment of the official signing the request.

FOLLOW-UP AND RESOLUTION OF THE TRAMIT OR SERVICE How can I follow up on the Tramit or Service? Not applicable.
Will ANAM carry out any inspection or verification to issue the resolution of this Tramit or Service? No.

Resolution of the Tramit or Service
The resolution of the request will be notified to you in the forms set forth in articles 134, fractions I and III, and 136 of the CFF, as applicable.

What document do I obtain upon completing the Tramit or Service? Response letter.
What is the validity of the Tramit or Service? Five years.

CHANNELS OF ATTENTION
Inquiries and doubts: Personal attention at the ANAM offices, located at Avenida Paseo de la Reforma No. 10, 22nd floor, Tabacalera neighborhood, Cuauhtémoc Municipality, postal code 06030, Mexico City, during business hours Monday to Thursday from 9:00 to 17:00 hours, and Friday from 9:00 to 14:00 hours. Complaints and reports:
I. Email: denuncias@anam.gob.mx
II. On the ANAM Portal: https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

94 DIARIO OFICIAL Thursday, January 9, 2025

Additional Information
I. The granting of the authorization will be subject to both the DGOA and the corresponding customs office determining that the applicant's services are required in the supervised warehouse of the customs office in question, both administrative units must motivate their opinion with objective elements such as, among others, the volume of customs recognition operations, infrastructure available, as well as the operational capacity of the applicant, and at least two authorizations must be granted per supervised warehouse, if the number of applicants allows.
II. Documents presented previously that are still valid at the time of a new request need not be presented again.
III. The maximum time limit for ANAM to resolve the tramit will be calculated from the fulfillment of all requirements and conditions established in this tramit sheet.
IV. Fees will be paid annually for the authorization.

Legal Basis
Articles 14-C of the Law and 40, subsection e) of the LFD, rules 1.2.2., 1.6.2. and 2.3.6. of the RGCE, and Annex 19 of the RMF.

49/LA Authorization and extension for the entry or exit of goods from national territory through a place other than the authorized one.

Tramit
Service
Description of the Tramit or Service: Presents the authorization request to carry out the entry or exit of goods from national territory through a place other than the authorized one. Amount: Free Payment of fees Cost: $16,626.00 (sixteen thousand six hundred twenty-six pesos 00/100 m.n.).

Who can request the Tramit or Service? Legal entities.
When is it presented? I. When you wish to carry out the entry or exit of goods from national territory through a place other than the authorized one.
II. In case of requesting the extension of the authorization, you must present it sixty days before its expiration.

What requirements must I comply with?
I. Free writing in which you must state:
a) The regime to which you will designate the goods. b) The persons who will carry out the operations under the authorization requested (own use, third-party use, or own and third-party use). c) Data of the third parties who will use the facilities to carry out operations under the authorization requested, if applicable. d) If it is a company whose activity is the distribution, commercialization, and storage of liquefied petroleum gas or natural gas. e) If it is a company in the automotive industry, terminal or manufacturing of motor vehicles. f) If it is a public company of the State, or subsidiary public company that through pipelines carries out the transit of crude oil, petroleum products, petrochemicals and their specialties, gas and its derivatives, established in the Hydrocarbons Law. g) Location of the facilities that will be used. h) When the regime to which you will designate the goods is international transit, you must indicate the route. i) Description of the goods for which you request authorization, the tariff fraction that corresponds to it according to the TIGIE, as well as the NICO. j) Description of the procedure and mechanisms you will use for the unloading and loading of the goods. k) Description of the types of measurement systems of the goods and their location. When the regime to which you will designate the goods is international transit, indicate the characteristics and location of the meters to be used at the point of entry and exit of national territory.

Thursday, January 9, 2025 OFFICIAL GAZETTE 95

l) Customs office corresponding to the territorial jurisdiction of the place through which the goods will enter or leave. m) Reasons why it is not possible to clear the goods at the authorized place. n) Name and patent number of customs brokers or name and authorization number of customs agencies or authorized customs representatives authorized to promote the operations.

II. Map of the port facility identifying the location of the facilities where the operations for which the authorization is requested will be carried out.

III. Document accrediting ownership or legal possession of the facilities where the operations of entry or exit of goods from national territory will be carried out.

In the case of companies dedicated to supplying fuel to foreign-flagged vessels, you must provide the document by which you accredit that you are permitted or have legal use of the facilities where the requested operations will be carried out.

IV. In the case of companies whose activity is the distribution, marketing, and storage of liquefied petroleum gas, classified under tariff fraction and NICO 2711.13.01 00, or natural gas classified under tariff fractions and NICO 2711.11.01 00 and 2711.21.01 00, to assign said goods to the fiscal deposit regime, you must present a copy of the authorization to provide the service of storing goods in fiscal deposit.

V. If applicable, storage permit through a liquefied petroleum gas or natural gas supply plant granted by SENER, when you wish to assign said goods to the fiscal deposit regime.

VI. State public enterprises and subsidiary public enterprises that, through pipelines, carry out the transit of crude oil, petroleum products, petrochemicals and their specialties, gas and its derivatives, established in the Hydrocarbons Law, to assign said goods to the international transit regime, must indicate the transport route, identifying the characteristics and location of the meters to be used at the point of entry and exit of national territory.

VII. For the extension, you must attach the documentation accrediting compliance with the requirements established for the granting of the authorization.

VIII. Copy of the payment receipt from the relevant institution, made using the electronic format D9 Multiple Payment Form for Foreign Trade, contained in Annex 1 of the RGCE, in accordance with what is established in rule 1.6.2. of the RGCE.

You can obtain the capture line through the following link:
https://anam.gob.mx/formulario-multiple-de-pago-de-comercio-exterior/

IX. In the case of legal entities interested in obtaining the authorization for the entry and exit by a place other than the authorized one of hydrocarbons and petroleum products, even mixed with other components that do not come from petroleum or natural gas, referred to in rule 2.4.1., fraction I, subsection a), they must:

a) Load or unload said goods by tanks, or ducts that have a transfer, storage, compression, decompression, regasification, liquefaction, and any other regulated activity permit or authorization linked to the import or export of the goods, issued by the Energy Regulatory Commission or SICT, as applicable, when they enter or leave the country by ship, duct, or other means of transport.

b) Identify the equipment to carry out volumetric controls (measurement systems), in accordance with the following:

Indicate the serial numbers of the equipment to record the volume of operations.
Indicate the folio and date of the CFDI with which the acquisition of the corresponding equipment is proven.
Attach the diagrams and photographs of the equipment installations at processing stations, transfer terminals and/or storage, and storage areas for own use and in transport or distribution, as applicable to the applicant's activity.
Attach the document accrediting the quality of the product.

c) Attach the letter issued by the ACSMC of the AGCTI containing the technical opinion on the compliance with the security measures of the computer program to carry out volumetric controls in accordance with sections 30.6.1.4. and 3.6.2. of Annex 30 Technical Specifications of functionality and security of equipment and computer programs to carry out volumetric controls of hydrocarbons and petroleum products of the RMF, in accordance with what is stated in the procedure sheet 70/LA.

What conditions must I comply with?

I. Be registered and active in the RFC.
II. Have a valid e.firma.
III. Be up to date in the fulfillment of your tax obligations.
IV. The DGOA must issue its opinion to carry out entry or exit operations of goods in a place other than the authorized one.
V. The DGMEIA must issue a compliance opinion that the facilities have a closed-circuit television camera system for the control and surveillance of goods, in accordance with the Guidelines for closed-circuit television cameras issued by ANAM, including the necessary infrastructure and equipment, so that the respective customs office can consult the closed-circuit cameras in real time, as well as conserve and have available to the customs authority, the recordings made for a minimum period of sixty days.

96 OFFICIAL GAZETTE Thursday, January 9, 2025

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Will ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service?

Send an email to:
autorizaciones_2@anam.gob.mx, indicating the name of the legal entity and the folio number assigned to your application.

Yes.

Resolution of the Procedure or Service

I. The resolution of the request will be notified to you in the forms indicated in articles 134, fractions I and III and 136 of the CFF, as applicable.
II. After three months have passed without the resolution being notified, you may consider that the authority resolved negatively.

Maximum time limit for ANAM to resolve the Procedure or Service Three months.

Maximum time limit for ANAM to request additional information Thirty days.

Maximum time limit to comply with the requested information Ten days.

What document do I obtain at the end of the Procedure or Service?
Response letter.

What is the validity of the Procedure or Service?
Three years or for the period in which you accredit the ownership or possession of the facilities where the operations for which the authorization is requested will be carried out, in case it is less than three years. The extension may be authorized for a period equal to this.

ATTENTION CHANNELS

Inquiries and doubts
Not applicable.

Complaints and reports
I. Email:
denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional Information

I. You can present a free-form letter complying with what is established in this procedure sheet when you need to modify or add data or documentation of the authorization, attaching the corresponding documents.
II. Documents exhibited previously, which are valid at the time of a new request, should not be presented again.
III. When the authorization has been granted for a period greater than one year, the payment of fees must be made annually.
IV. The maximum time limit for ANAM to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.

Legal Basis
Articles 10, 19, 40, 130 and 131 of the Law, 40 subsection c) of the LFD and 11 and 14 of the Regulation, rules 1.2.2., 1.6.2., 2.4.1., 2.4.2., 2.4.11. and 4.5.1. of the RGCE and Annexes 19 and 30 of the RMF.

50/LA Authorization and extension for the introduction or extraction of goods from national territory, through pipes, ducts, cables or other means of conveyance.

Procedure
Service

Description of the Procedure or Service
Amount

Submit the request for authorization or extension to introduce or extract goods from national territory, through pipes, ducts, cables or other means of conveyance. Free

Payment of fees
Cost: $14,991.00
(fourteen thousand nine hundred ninety-one pesos 00/100 m.n.).

Thursday, January 9, 2025 OFFICIAL GAZETTE 97

Who can request the Procedure or Service? When is it presented?

Legal entities.
I. When you wish to introduce or extract goods from national territory through pipes, ducts, cables or other means of conveyance or when you wish to modify data in the authorization or extend it.
II. The extension of the authorization must be presented sixty days before its expiration.

Where can I present it?
Before the official office of DGJA, located at Avenida Paseo de la Reforma No. 10, ground floor, Tabacalera neighborhood, Cuauhtémoc Municipality, postal code 06030, Mexico City, from Monday to Thursday from 9:00 to 18:00 hours and Friday from 9:00 to 15:00 hours.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?

I. Go with the procedure documentation to the official office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free-form letter, as a receipt.

What requirements must I comply with?

I. Free-form letter, in which you must state:

a) The customs regime to which you will assign the goods. b) That you have automated registration of operations. c) The detailed description of the goods subject to introduction or extraction, indicating the tariff fraction and the NICO. d) The place where the entry or exit of the goods will be located, or both, and if applicable, the connection with other means of transport, including the locality, municipality and federal entity. e) Specifically, the means of transport for the introduction or extraction of the goods (pipes, ducts, cables or other means). f) Name of the customs office to which the place through which the goods will enter or leave corresponds. g) The description of the meters (brand, model, serial number) or the measurement systems of the goods and their location, which must be in national territory and specify the type of roadway, name of the roadway, exterior number and, if applicable, interior number, type and name of settlement (neighborhood, ejido, locality or town), municipality or territorial demarcation, postal code and federal entity, indicating the name and RFC key of the owner of the meters or measurement systems. h) Name and patent number of customs brokers, the name and authorization of the customs agency, of the customs representatives authorized to promote clearance on behalf of and in representation of the applicant, as applicable, as well as the name of the customs office through which they will carry out the clearance of the goods. i) The information of the permits required to generate, transport, import, export, store, distribute or market the goods in question or, if applicable, the permit held by the person with whom you signed the service provision contract, such as: permit authorization number, date of issuance, authority that issued it; as well as the number of the resolutions through which the transfer of rights derived from the permit has been carried out or, if applicable, the authorized route has been modified.

II. To the free-form letter you must attach:

a) Original or certified copy of the document by which you accredit the legal use or exploitation of the facilities or, if applicable, the service provision contract signed with the holder thereof. b) Printout of the automated registration screen containing the following data:

Number, date and key of the petition.
CFDI number or equivalent document.
Value of the CFDI or equivalent document.
Quantity of goods covered by the CFDI or equivalent document.
Meter reading or, if applicable, the quantity covered by the CFDI issued by the provider or by the provider of the transport service.
Date of the meter report or, if applicable, date of the CFDI issued by the provider or by the provider of the transport service.
Monthly percentage difference of the goods.
Annual percentage difference of the goods.

c) Copy of the payment receipt from the relevant institution.
You can obtain the capture line through the following link:
https://anam.gob.mx/formulario-multiple-de-pago-de-comercio-exterior/

d) Certified copy of the notarial instrument with which the legal representative or legal proxy accredits that they have a general power to perform acts of administration, as well as a copy of their valid official identification.

III. For the extension request, you must comply with the requirements established for the granting of the authorization.

98 OFFICIAL GAZETTE Thursday, January 9, 2025

What conditions must I comply with?

I. Be registered and active in the RFC.
II. Be up to date in the fulfillment of your tax obligations.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Will ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service?

Not applicable. No.

Resolution of the Procedure or Service

Maximum time limit for ANAM to resolve the Procedure or Service Three months.

Maximum time limit for ANAM to request additional information Three months.

Maximum time limit to comply with the requested information Ten days.

What document do I obtain at the end of the Procedure or Service?
Response letter.

What is the validity of the Procedure or Service?
Three years or for the period in which you accredit the legal use of the means that will be used to convey the goods, when this is less than three years. In case of extension, it will be granted for a period equal to that authorized for you or for the period in which you accredit the legal use of the means that will be used to convey the goods, provided that this does not exceed the period authorized for you.

ATTENTION CHANNELS

Inquiries and doubts
Telephone attention: 55 5802 0000, ext. 47515 and 46142.

Complaints and reports
I. Email:
denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional Information

I. You can request the modification of data to the authorization, or if applicable, to the extension, for which you must present a free-form letter in which you indicate the data to be modified, attaching the documents indicated in the procedure sheet, which accredit said modification.
The data that you can modify are those indicated in subsections a), c), g) and h) of fraction I of the section "What requirements must I comply with?" of this procedure sheet.
II. Documents exhibited previously that are valid at the time of a new request should not be presented again.
III. When the authorization or extension has been granted for a period greater than one year, you must make the payment of fees annually during their validity.

Legal Basis
Article 11 of the Law, 12, 18, 18-A 19, 32-D, 37, 63, 134, 135 and 136 of the CFF, 2nd, fraction VI of the LFDC, 40, subsection h) and second paragraph of the LFD and 39 of the Regulation, rules 1.2.2., 1.6.2., 2.4.4. and 4.6.22. of the RGCE and Annex 19 of the RMF.

51/LA Request to obtain registration or renewal in the registry for the taking of samples of sterile, explosive, flammable, contaminating, radioactive, corrosive, hazardous, toxic or bio-infectious goods or for which special facilities or equipment are required for their taking.

Procedure
Service

Description of the Procedure or Service
Amount

Submit the request to obtain registration or renewal in the registry for the taking of samples of sterile, explosive, flammable, contaminating, radioactive, corrosive, hazardous, toxic or bio-infectious goods or for which special facilities or equipment are required for their taking. Free

Payment of fees
Cost: $

Thursday, January 9, 2025 OFFICIAL GAZETTE 99

Who can request the Procedure or Service? When is it presented?

Importers and exporters.
I. When you wish to obtain the registration for the taking of samples of sterile, explosive, flammable, contaminating, radioactive, corrosive, hazardous, toxic or bio-infectious goods or for which special facilities or equipment are required for their taking.
II. In case of requesting renewal, you must present it forty-five days before the expiration of the previously granted registration.

Where can I present it?
In the Digital Window, through the following link:
https://www.ventanillaunica.gob.mx/vucem/index.html

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?

Verify if the goods meet the characteristics to be inscribed in the registry for the taking of samples, which you can consult in the email: tramite.art45@anam.gob.mx Once you have carried out the verification referred to in the previous paragraph, you must do the following:

I. Enter https://www.ventanillaunica.gob.mx/vucem/index.html
II. Select procedures from SHCP.
III. Select foreign trade registries.
IV. Choose the option new request, for first-time procedures or subsequent requests for renewal procedures.
V. In the case of first-time procedures, capture the required data on the portal and attach scanned documents. In renewal procedures, you only need to attach the documents.
VI. Sign the request.

What requirements must I comply with?

I. Technical documentation of the goods intended to be imported (Safety Data Sheet).
II. Present within five days following the date of obtaining the receipt of procedure acknowledgment, a sample of the goods you intend to register, in the Customs Laboratory, located at: Calzada Legaría 608, Irrigación neighborhood, postal code 11500, Miguel Hidalgo Municipality, Mexico City, from Monday to Thursday from 08:00 to 17:00 hours and Friday from 08:00 to 15:00 hours. In case the sample is not received within the indicated period, the request will be considered not presented.
III. In the case of the registration of radioactive or radioisotopic goods, instead of the sample indicated in the previous fraction II, you must present the analysis certificate issued by the National Institute of Nuclear Research, which must have an issuance date not more than fifteen days prior to the date of presentation of the request, said certificate must indicate the radioisotope in question, the radiation it emits and its activity.
IV. In the case of the registration of explosive goods, you must present the ordinary import and export permit for explosive material, pyrotechnic devices and/or chemical substances, issued by SEDENA.
V. For products that require special facilities or equipment for sampling, information on the sampling of the product at the plant.
VI. Copy of the payment receipt, made using the electronic format D9 Multiple Payment Form for Foreign Trade, contained in Annex 1 of the RGCE, in accordance with what is established in rule 1.6.2. of the RGCE, for the laboratory analysis services derived from the fulfillment of customs obligations, relating to sterile, radioactive or hazardous goods with a cost of $6,115.00 (six thousand one hundred fifteen pesos 00/100 m.n.), per sample, which can be made at the bank branch or online.
You can obtain the capture line through the following link:
https://anam.gob.mx/formulario-multiple-de-pago-de-comercio-exterior/

VII. In the case of a renewal, you must start the procedure before the expiration date of the current registration and present the previous registration.

What conditions must I comply with?

I. Be registered and active in the RFC as a legal entity.
II. Have a valid e.firma.
III. Be up to date in the fulfillment of your tax obligations.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Will ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service?

In the following link:
https://www.ventanillaunica.gob.mx/vucem/index.html, with the folio number assigned to the procedure.
No.

100 OFFICIAL GAZETTE Thursday, January 9, 2025 Resolution of the Procedure or Service Once the requirements have been met and the physical-chemical analysis of the sample has been completed as indicated in the application, you will receive two notifications in the email registered in the Digital Counter:
I. The first is the request for collection of the sample surplus, if any, and
II. The second is the notification of the resolution, which you must sign in order to recover the registration letter for taking samples in the 'Acknowledgments and Resolutions' tab of the Digital Counter.
When the authority has not issued the opinion within the corresponding timeframe, you may consider that the number of goods identifying it as registered is the one provided by the DGJA at the time of presenting the proof of payment made using the electronic format D9 Multiple Payment Form for Foreign Trade, contained in Annex 1 of the RGCE, in accordance with what is established in rule 1.6.2. of the RGCE. Maximum timeframe for the ANAM to resolve the Procedure or Service Maximum timeframe for the ANAM to request additional information Maximum timeframe to comply with the requested information Thirty days. Thirty days. Ten days. What document do I obtain upon completing the Procedure or Service? What is the validity of the Procedure or Service? Resolution letter. One year, renewable for an equal period. In the case of companies that have registration in the certification scheme for companies, Authorized Economic Operator modality, two years, renewable for an equal period. ATTENTION CHANNELS Inquiries and doubts Complaints and reports
I. Personal attention at Calzada Legaría number 608,
Irrigación neighborhood, postal code 11500, Miguel Hidalgo Borough, Mexico City, from Monday to Thursday from 8:00 to 17:00 hours and Friday from 8:00 to 15:00 hours.
II. 55-51-28-25-95 or 55-51-28-26-11.
III. tramite.art45@anam.gob.mx
I. Email:
denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/ Additional Information
I. The documents requested for the procedure must be scanned in PDF format, 300 dpi resolution, and a maximum weight of 3MB per file.
II. The application will be considered not submitted for any of the following reasons:
a) You do not present the sample within the timeframe indicated in section II of 'What requirements must I meet?'. b) You submit a new application when it is a renewal. c) Errors in the capture of the chemical or commercial name, as well as the tariff fraction.
III. When the application is considered not submitted, you must submit a new one, attaching the corresponding payment of rights.
Legal Basis
Articles 45 of the Law, 52 of the LFD and 70, 71, 72, 73, 74 and 75 of the Regulation, rules 1.6.2., 3.1.3. and 7.3.3. of the RGCE and Annex 19 of the RMF. 52/LA Request to disprove the precautionary embargo by declaring a false or non-existent address. Procedure Service Description of the Procedure or Service Amount Submit the application when you require the benefit of considering the irregularity of having declared a false or non-existent fiscal address disproven. Free Payment of rights Cost: $ Who can request the Procedure or Service? When is it submitted? Importer, customs broker, customs agency or accredited legal representative. Within ten days following, counted from the notification of the PAMA initiation act, where the irregularity is stated. Where can I submit it? Before the clerk's office of the authority that knows the PAMA, in a
schedule from Monday to Friday from 9:00 to 18:00 hours.

Thursday, January 9, 2025 OFFICIAL GAZETTE 101 INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Go with the procedure documentation to the clerk's office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free writing, as a receipt of receipt.
What requirements must I meet?
I. Current tax status certificate of the interested party.
II. Notice of change of previous address(es).
III. Notice of opening of branch or establishment.
IV. Proof of fiscal address, through which it is accredited that it is the fiscal address.
V. The corresponding rectification petition through which the irregularity is remedied.
What conditions must I meet?
There must be no other cause of embargo in the operation subject to the PAMA.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Will the SAT or ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service? Not applicable. No. Resolution of the Procedure or Service
I. The customs authority will issue the PAMA resolution and make the goods subject to it available to the importer.
II. In case of not doing so, it will be understood that the benefit was denied and the authority will proceed in accordance with the formalities
established in the Law for the PAMA.
Maximum timeframe for the SAT or the
ANAM to resolve the Procedure or Service
Maximum timeframe for the SAT or the
ANAM to request additional information
Maximum timeframe to comply with the requested information Ten days. Not applicable. Not applicable.
What document do I obtain upon completing the Procedure or Service?
What is the validity of the Procedure or Service?
Response letter. Not applicable.
ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
Not applicable. I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88- 52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx or
denuncias@anam.gob.mx
III. SAT Mobile Application for cell phone, section Complaints and
Reports.
IV. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/ Additional Information Not applicable.
Legal Basis
Articles 36, 36-A, 37, 37-A and 151 of the Law, 10 and 27 CFF and 29 Regulation of the CFF and rules 1.2.2., 3.1.9. and 6.1.1. of the RGCE.
53/LA Authorization and renewal of customs appraiser.
Procedure
Service
Description of the Procedure or Service Amount Submit the application to be a customs appraiser. Free Payment of rights Cost: $13,628.00 (thirteen thousand six hundred twenty-eight pesos 00/100 m.n.).

102 OFFICIAL GAZETTE Thursday, January 9, 2025 Who can request the Procedure or Service? When is it submitted?
Natural persons. I. When you wish to provide services as a customs appraiser.
II. The renewal of the authorization must be requested one
month before its expiration.
Where can I submit it? Before the clerk's office of the DGJA, located at Avenida Paseo de la Reforma No. 10, ground floor, Tabacalera neighborhood, Cuauhtémoc Borough, postal code 06030, Mexico City, in a schedule from Monday to Thursday from 9:00 to 18:00 hours and Friday from 9:00 to 15:00 hours. INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Go with the procedure documentation to the clerk's office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free writing, as a receipt of receipt.
What requirements must I meet?
I. Free writing in which you must state your maximum level of education.
II. Signed letters in which you declare under oath:
a) Not having been convicted by a final judgment for an intentional crime deserving corporal punishment. b) Not being a public servant or active military personnel, nor having provided your services to the ANAM. c) Not having or having had the patent of customs broker or authorization of customs agent or warehouse.
III. Certificate of non-criminal records, in the ordinary order, in original, valid, issued by the Attorney General's Office of the entity where the applicant resides, by the area of prevention and social readaptation or by the corresponding dependency.
IV. Three letters of recommendation stating your good reputation and containing the name, address,
phone and signature of the persons issuing them, as well as the simple copy of the valid official identification of the persons signing said letters.
V. Certification certificate issued by the company providing the customs cargo recognition facilitation service, where it is accredited that you are fit to perform the activities inherent to the authorization you are requesting.
VI. Copy of the payment receipt from the institution in question, made using the electronic format D9
Multiple Payment Form for Foreign Trade, contained in Annex 1 of the RGCE, in accordance with what is established in rule 1.6.2. of the RGCE.
You can obtain the capture line, through the following link:
https://anam.gob.mx/formulario-multiple-de-pago-de-comercio-exterior/ What conditions must I meet?
I. Be registered and active in the RFC.
II. Have a valid e.firma.
III. Be up to date in the fulfillment of your tax obligations.
IV. Not be subject to a procedure for cancellation of customs appraiser.
V. Pass the corresponding exams.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Will the ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service? Conclusive procedure. Yes, the information provided will be verified through the institutional systems. Resolution of the Procedure or Service The customs appraiser authorization letter will be notified in the ANAM offices. Maximum timeframe for the ANAM to resolve the Procedure or Service Maximum timeframe for the ANAM to request additional information Maximum timeframe to comply with the requested information Three months. Three months. Ten days. What document do I obtain upon completing the Procedure or Service? What is the validity of the Procedure or Service? Response letter. Two years, renewable for an equal period. ATTENTION CHANNELS Inquiries and doubts Complaints and reports Not applicable. I. Email: denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Thursday, January 9, 2025 OFFICIAL GAZETTE 103 Additional Information
I. You must consult the information regarding your application on the ANAM Portal, where the following information will be published, among others:
a) The amounts to be paid for the concepts of the exams, as well as for the issuance of the customs appraiser authorization. b) List with the name of the applicants, place, date and time when they will take the exams.
II. It is your responsibility to appear on the dates and times indicated for the application of the evaluations, which will be informed only through the ANAM Portal.
III. On the day of the exam you must present the following:
a) Three copies of your official identification (passport, voter ID or professional ID). b) Copy of the payment receipt from the institution in question, made using the electronic format D9 Multiple Payment Form for Foreign Trade, contained in Annex 1 of the RGCE, in accordance with what is established in rule 1.6.2. of the RGCE, for the exam for applicant to customs appraiser, with a cost of $13,865.00 (thirteen thousand eight hundred sixty-five pesos 00/100 m.n.).
IV. The evaluation consists of 3 stages:
a) Psychological, b) Reliability, and c) Technical knowledge.
V. The results of the exams must be consulted on the ANAM Portal.
VI. The validity of the letters, certificates and non-criminal records will be three months counted from the date of
their issuance.
VII. Documents exhibited previously, which are valid at the time of a new application, do not
need to be presented again.
VIII. In the case of renewal application, you will not have to take the exams.
IX. The maximum timeframe for the ANAM to resolve the procedure will be calculated from the fulfillment of all the
requirements and conditions established in this procedure sheet.
X. The payment of rights must be made prior to the issuance of the authorization and for its renewal.
Legal Basis
Articles 16, 43, 144 and 174 of the Law and 40, subsection g) and 51, fraction I of the LFD, rules 1.2.2., 1.6.2. and 3.1.36. of the RGCE and Annex 19 of the RMF. 54/LA Authorization to modulate customs declarations that were not modulated in the automated selection mechanism. Procedure Service Description of the Procedure or Service Amount Submit application for authorization when you have customs declarations of import, export, return or transit of goods, that were not modulated in the automated selection mechanism, and their goods have entered, left or arrived, for their modulation in the SAAI. Free Payment of rights Cost: $ Who can request the Procedure or Service? When is it submitted? Importer, exporter, customs broker, customs agency, customs agent or accredited legal representative. When you desire authorization to modulate customs declarations that were not submitted to the automated selection mechanism, when it is after the entry, exit or arrival of the goods. Where can I submit it? Before the clerk's office of the corresponding customs office, in a schedule from Monday to Friday from 9:00 to 18:00 hours. INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Go with the procedure documentation to the clerk's office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free writing, as a receipt of receipt.
What requirements must I meet?
I. Free writing, in which you must declare under oath that the importer or exporter in question
is not subject to verification powers by the customs authority.
II. Original customs declaration pending modulation (validated and paid with a date prior to that on which the
goods were presented to the automated selection mechanism).
III. In the case of goods that have entered or left in consolidated cargo, the original
or copy of the document format relationship with the date of entry or exit of the goods from national territory must be presented.

104 OFFICIAL GAZETTE Thursday, January 9, 2025
IV. Original and copy of the CFDI or equivalent documents of the goods.
V. Original and copy of the transport document as follows:
a) CFDI with complement Bill of Lading, in land traffic. b) Bill of Lading, in maritime traffic. c) Air Waybill, in air traffic. d) Transport document in question.
VI. In the case of operations carried out with consolidated customs declaration, you must have the Value Acknowledgment number and present the Model M1.5 Simplified Customs Declaration Form contained in Annex 1 of the RGCE or the Consolidated Notice, in original.
VII. When the application is submitted to a border customs office, in addition to the requirements listed in fractions I to VI
you must attach to the free writing the declaration, under oath, in which the buyer states that the goods were delivered to him, indicating the customs declaration number, quantity and type of goods, as well as the following:
a) In the case of import operations, in northern border customs:
1. Customs document before the American customs (Shippers Export Declaration -SED).
2. Temporary import customs declaration for trailers, semi-trailers and container carriers.
b) In the case of import operations, in southern border customs:
1. Export customs declaration or customs document of the country of origin.
2. Proof of freight/transport service.
c) In the case of export, in northern border customs:
1. Inward Cargo Manifest.
2. ACE Manifest.
d) In the case of export, in southern border customs:
1. Import policy in the destination country.
2. Transit policy to the destination country of Guatemala/Belize.
VIII. When the application is submitted to a maritime customs office, in addition to the requirements listed in fractions I to VI,
you must attach:
a) Maneuver slips and CFDI or equivalent document for their payment. b) Proof of entry into the fiscal or supervised facility. c) Customs declaration with which the means of transport or container was modulated. What conditions must I meet? Not be subject to the exercise of verification powers or PAMA. FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Will the ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service? Not applicable. No. Resolution of the Procedure or Service When the application is deemed appropriate, the customs office will notify the applicant at the address indicated to hear and receive notifications, indicating the date and time at which the applicant must present before the automated selection mechanism the customs declaration pending modulation, as well as a new Model M1.5 Simplified Customs Declaration Form contained in Annex 1 of the RGCE or the consolidated notice, in which the barcode is printed again, declaring in field 12, numeral 3, of appendix 17, of Annex 22 of the RGCE. Maximum timeframe for the ANAM to resolve the Procedure or Service Maximum timeframe for the ANAM to request additional information Maximum timeframe to comply with the requested information Five days. When the application is submitted to a maritime customs office, the five days are counted from when the customs office has the background of the delivery and maneuvers of the goods by the supervised facility that corresponds. Not applicable. Not applicable. What document do I obtain upon completing the Procedure or Service? What is the validity of the Procedure or Service? Response letter. Not applicable. ATTENTION CHANNELS Inquiries and doubts Complaints and reports Not applicable. I. Email:
denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Thursday, January 9, 2025 OFFICIAL GAZETTE 105 Additional Information Not applicable.
Legal Basis
Articles 37, 37-A and 59-A of the Law, rules 1.2.2., 1.9.16., 1.9.17. and 3.1.40. and Annex 22 of the RGCE.
55/LA Authorization for the importation of household goods of a permanent resident in national territory or national who passes away.
Procedure
Service
Description of the Procedure or Service Amount Submit the application to obtain the authorization to import the household goods of a permanent resident in national territory or national who passes away, without paying the taxes on foreign commerce. Free Payment of rights Cost: $ Who can request the Procedure or Service? When is it submitted? The heirs, the executor or any other person who, in accordance with the succession process and the legislation applicable, can dispose of the household goods of a permanent resident in national territory or national who dies abroad. Prior to the importation of the household goods. Where can I submit it? Before the clerk's office of the ACNCE, located at Avenida Hidalgo No. 77, Guerrero neighborhood, Cuauhtémoc Borough, postal code 06300, Mexico City from Monday to Friday in a schedule from 8:30 to 14:30 hours. INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Go with the procedure documentation to the clerk's office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free writing, as a receipt of receipt.
What requirements must I meet?
I. Free writing, in which you must state the following:
a) Regarding the deceased person abroad:
1. Name.
2. Address where they established their residence.
3. The time of residence abroad.
b) Regarding the petitioner (heirs, executor or any other person, who in accordance with the succession process and the applicable legislation, can dispose of the household goods located abroad of the person died abroad):
1. Name.
2. The key in the RFC.
3. Date of arrival in national territory of the household goods.
4. Inventory of goods.
5. Under oath, that the goods constituting the household goods were acquired, at
least six months before the arrival in national territory.
6. Valid official identification.
7. Detailed description (brand, model, serial number, etc., where applicable) and quantity of each of
the goods that make up the household goods.
II. Documents of the deceased person abroad:
a) Certified copy or original for comparison, of the document with which you prove the transmission of the goods, in your capacity as heir, executor or any other person, who in accordance with the succession process and the applicable legislation, can dispose of the household goods located abroad. b) Copy of the official identification, issued by the authority of the country in question. c) Death certificate. d) Proof of address where they established their residence.
III. Translation of the documentation that is in a language other than Spanish.
What conditions must I meet?
I. That the goods have been part of the household goods of the deceased person abroad.
II. That the goods have been acquired as a consequence of the succession process and the applicable legislation of the
decceased person abroad.
III. Be up to date in the fulfillment of your tax obligations.

106 DIARIO OFICIAL Jueves 9 de enero de 2025

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Will the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service?

Through the email address:
autorizacionesancea@sat.gob.mx

No.

Resolution of the Procedure or Service
The response letter will be notified at the address indicated in the application or, you may go to the AGJ offices to be notified.

Maximum time limit for the SAT to resolve the Procedure or Service Three months.

Maximum time limit for the SAT to request additional information One month.

Maximum time limit to comply with the requested information Ten days.

What document do I obtain upon completing the Procedure or Service?
Response letter.

What is the validity of the Procedure or Service?
The corresponding fiscal year.

ATTENTION CHANNELS

Inquiries and doubts
I. MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for the United States and Canada.
II. Personal attention at SAT offices, located in various cities in the country, with opening hours from Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.
The addresses of the offices are available at:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios
III. At the Tax Service Modules and Rapid Business Opening Modules, the opening hours are adapted, so they may be from 8:30 to 14:30 hours.
IV. Via Chat: http://chat.sat.gob.mx

Additional Information
I. The maximum time limit for the SAT to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.
II. It is not necessary to present the declaration certified by the Mexican consulate of the place where the deceased person resided abroad.
III. Household effects comprise the following used goods transmitted by succession: the furnishings and movable goods of a house, which serve exclusively and specifically for the ordinary use and handling of a family; clothing; books; bookshelves; works of art or scientific, which do not constitute complete collections for the installation of art exhibitions or galleries; scientific instruments of professionals, as well as the tools of workers and artisans, provided that they are indispensable for the development of the profession, art, or trade.
The scientific instruments and tools that can be imported as household effects cannot constitute complete equipment for the installation of laboratories, clinics, or workshops.

Legal Basis
Articles 61, fraction VII of the Law, 32-D and 37 of the CFF and 100, 101, penultimate and last paragraph and 104 of the Regulation, rules 1.2.2. and 3.2.9. of the RGCE and 2.1.36. of the RMF.

56/LA Application for compliance with NOMs on commercial information.

Procedure
Service
Description of the Procedure or Service
Amount
Submits the application to comply with the NOMs on commercial information at the fiscal address declared in the customs entry of the goods.
Free
Payment of duties
Cost: $

Who can request the Procedure or Service?
When is it submitted?

Individuals and legal entities.
When you are interested in complying with the NOMs on commercial information at the fiscal address declared in the customs entry of the goods, within three days following the issuance and notification of the retention record drawn up for this purpose.

Where can I submit it?
Before the customs office that issued the retention record of the goods.

Thursday, January 9, 2025 DIARIO OFICIAL 107

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?
I. Go with the procedure documentation to the authority office mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free-form letter as a receipt.

What requirements must I meet?
I. Free-form letter, in which you must state the following:
a) That you opt to comply with the NOMs on commercial information at the fiscal address declared in the customs entry of the goods, within the term of thirty days referred to in Article 158, last paragraph of the Law and, in case of non-compliance, you are obliged to deliver the goods within ten days in the fiscal facility indicated by the authority. b) That the goods that did not comply with the NOMs on commercial information will not be subject to disposal until the corresponding standards are met and will be kept at the fiscal address declared in the entry.
II. Attach the electronic D9 Format Multiple payment form for foreign trade, contained in Annex 1 of the RGCE, with which you prove payment of the fine established in Article 185, fraction XIII of the Law.
III. When the authority determines to resolve the present application favorably, the interested party must present before the customs office that carried out the retention, within the term referred to in Article 158, last paragraph of the Law, the following:
a) The rectification of the corresponding customs entry declaring the keys corresponding to Annex 22 of the RGCE, accrediting compliance with the labeling of the corresponding goods. When it concerns omitted or inaccurate data regarding the commercial information identified in Annex 26 of the RGCE, it will not be necessary to rectify the customs entry. b) Present before the customs office that issued the retention record and prior to the conclusion of the term referred to in this fraction, a free-form letter attaching the documents that prove compliance with the NOMs on commercial information.

What conditions must I meet?
I. There must be no cause for seizure or additional infringement to the retention of goods in the operation in question. Applies to incidents detected in the customs recognition.
II. As long as the NOMs on commercial information are met, the goods subject to retention must be kept at the destination fiscal address declared in the customs entry at the disposal of the competent customs authorities within the territorial jurisdiction of the corresponding fiscal address, for the purposes of their competence, including inspection.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Will the authority carry out any inspection or verification to issue the resolution of this Procedure or Service? Before the customs office that issued the retention record of the goods. No.

Resolution of the Procedure or Service
I. The customs authority will issue the corresponding resolution.
II. In case of not complying with any of the requirements, the benefit will be denied by communicating the reason for rejection via email from the customs office to the email address of the interested party manifested in their application letter; and the authority will proceed according to the formalities established in the Law.

Maximum time limit for the authority to resolve the Procedure or Service Five days.

Maximum time limit for the authority to request additional information Not applicable.

Maximum time limit to comply with the requested information Not applicable.

What document do I obtain upon completing the Procedure or Service?
Response letter.

What is the validity of the Procedure or Service?
Not applicable.

ATTENTION CHANNELS

Inquiries and doubts
Not applicable.

Complaints and reports
I. Email:
denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

108 DIARIO OFICIAL Jueves 9 de enero de 2025

Additional Information
I. The maximum time limit for the authority to resolve the procedure will be calculated from the day following the presentation of the free-form letter.
II. Importers who do not comply with the NOMs within the term granted for such effects under the benefit established in the second paragraph of rule 3.7.20. of the RGCE and do not deliver to the customs authorities the goods subject to retention in the established term, will not be able to use again the benefit established in the second paragraph of rule 3.7.20. of the RGCE. This, without prejudice to other applicable sanctions.
III. In the case of individuals, the depositary of the goods will be the taxpayer and in the case of legal entities, it will be their legal representative (importers).
IV. The term of thirty days referred to in Article 158, last paragraph of the Law and item a) of fraction I of the section "What requirements must I meet?", is not interrupted or suspended by the presentation of this application.

Legal Basis
Articles 158, fraction II, 184, fraction XIV and 185, fraction XIII of the Law; 112, 145, fraction VI and 153 of the CFF and 85, fraction III of the CFF Regulation; rule 3.7.20. and Annexes 1 and 22 of the RGCE.

57/LA Monthly notice on import and sale of used vehicles.

Procedure
Service
Description of the Procedure or Service
Amount
Submits the notice to send the information of the imports you carry out under the Decree regulating the definitive import of used vehicles, published in the DOF on November 04, 2024. Free Payment of duties Cost: $

Who can request the Procedure or Service?
When is it submitted?

Individuals and legal entities that carry out the definitive import of vehicles under the Decree regulating the definitive import of used vehicles, published in the DOF on November 04, 2024. Within the first ten natural days of each month.

Where can I submit it?
At the Digital Window, through the following link:
https://www.ventanillaunica.gob.mx

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?
I. Go to https://www.ventanillaunica.gob.mx
II. Select procedures of the SHCP.
III. Select Submission of notices from the Foreign Trade Records section.
IV. Choose the option Monthly notice on import and sale of used vehicles (Rule 3.5.7. RGCE).
V. Enter the requested information.
VI. Attach the requested information.
VII. Sign the application.

What requirements must I meet?
I. The file name will be formed by the XLS or XLSX extension, by the letters IMP and by the first three letters of the month and the last two digits of the year being reported.
II. Indicate the price of each unit imported in the immediate previous month.
III. The data contained in the monthly files, in the following order are:
a) First row will contain the RFC key in the first position. b) From the second row onwards, the record will be formed by 23 fields separated by at least one blank space, corresponding to:

First field: to the NIV or serial number of 17 positions;
Second field: to the model year of 4 positions;
Third field: to the number of cylinders;
Fourth field: to the number of doors;
Fifth field: to the value declared in customs, expressed in dollars;
Sixth field: to the amount of tariff paid;
Seventh field: to the amount paid for the DTA;
Eighth field: to the amount paid for the VAT derived from the import;
Ninth field: to the sales value without VAT;
Tenth field: to the transaction identifier number corresponding to the import notice, in case the notice is presented for the sale of the vehicle;
Eleventh field: to the brand and model;
Twelfth field: to the customs entry number;

Thursday, January 9, 2025 DIARIO OFICIAL 109

Thirteenth field: to the payment method;
Fourteenth field: in case of existence, to the circulation license plate number in the country of origin;
Fifteenth field: to the name recorded in the vehicle title or the name of the person to whom the property has been transferred;
Sixteenth field: to the country that issued the title of ownership;
Seventeenth field: to the state or province of the country that issued the title of ownership;
Eighteenth field: to the odometer;
Nineteenth field: to the title number;
Twentieth field: to the export document number;
Twenty-first field: to the way of acquiring the imported vehicle;
Twenty-second field: to the CFDI folio for the import service;
Twenty-third field: to the CFDI folio for the subsequent sale of the imported vehicle.

What conditions must I meet?
I. Have a valid e.firma.
II. The status of the taxpayer's fiscal address must be Located.
III. The status of the tax mailbox must be found as Validated.
IV. Be up to date in the fulfillment of your tax obligations, through your valid positive opinion.
V. Not be found in the list of companies published by the SAT, according to Articles 69, penultimate paragraph, with the exception of fraction VI and 69-B, fourth paragraph of the CFF.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Will the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service? Not applicable. No.

Resolution of the Procedure or Service
Not applicable.

Maximum time limit for the SAT to resolve the Procedure or Service Not applicable.

Maximum time limit for the SAT to request additional information Not applicable.

Maximum time limit to comply with the requested information Not applicable.

What document do I obtain upon completing the Procedure or Service?
Receipt of acknowledgment.

What is the validity of the Procedure or Service?
Not applicable.

ATTENTION CHANNELS

Inquiries and doubts
Via Chat: http://chat.sat.gob.mx

Additional Information
I. The XLS or XLSX file indicated in fraction I of the section "What requirements must I meet?" must be attached and transmitted in the Digital Window.
II. The records must not contain additional information, such as: titles, margins, tables, or underlines.
III. The fields must not contain editing characters such as: asterisks, commas, or peso signs.
IV. The amounts corresponding to fields fifth to ninth must be expressed in numbers and without fractions of peso or dollar, as applicable.
V. When the imported vehicle is not disposed of in the month it is imported, a zero will be recorded in the ninth field.
VI. In the month in which the sale of the mentioned vehicle is carried out, the complete corresponding information for that unit must be provided again.
VII. When in a month you do not import or sell any vehicle, the corresponding file will only have the RFC key in the first position in the first row, and from the second row onwards you must record the legend N/A.

Legal Basis
Articles 35, 36, 36-A, 37 and 37-A of the Law, 2nd, fraction I, Rule 2 of the LIGIE, 32-D and 69-B of the CFF and 8 and 9 of the Decree regulating the definitive import of used vehicles, published in the DOF on November 04, 2024, rules 1.2.2. and 3.5.7. and Annex 22 of the RGCE.

110 DIARIO OFICIAL Jueves 9 de enero de 2025

58/LA Notice of temporary import of goods carried out by residents abroad.

Procedure
Service
Description of the Procedure or Service
Amount
Submits the temporary import notice when they are used by themselves or by persons with whom they have a labor relationship.
Free
Payment of duties
Cost: $

Who can request the Procedure or Service?
When is it submitted?

Persons residing abroad, interested in temporarily importing goods that are used directly by them or by persons with whom they have a labor relationship. Prior to the import of the goods.

Where can I submit it?
At the Digital Window, through the following link:
https://www.ventanillaunica.gob.mx

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?
I. Go to https://www.ventanillaunica.gob.mx
II. Select procedures of the SHCP.
III. Select Submission of notices from the Foreign Trade Records section.
IV. Choose the option Temporary import notice of Article 106, fraction II, item a) of the Customs Law.
V. Enter the requested information.
VI. Attach the requested information.
VII. Sign the application.

What requirements must I meet?
I. Valid official identification of the resident abroad or its equivalent in the country of origin, of the resident abroad who will submit the application.
II. Customs entry where the name of the person residing abroad and the resident in national territory are indicated.
III. Original letter from a resident in national territory assuming joint and several liability, according to Article 26, fraction VIII of the CFF, regarding tax credits that may arise from failing to fulfill the obligation to return the imported goods.
IV. State whether the temporarily imported goods will be used directly by the applicant.
V. If applicable, the documentation with which you prove the labor relationship with the person who will use the goods to be temporarily imported.
VI. Data of the address where the goods will be used.
VII. When the documentation presented is in a foreign language, you must provide its translation into Spanish.

What conditions must I meet?
I. Vehicles cannot be subject to this procedure.
II. The application must be submitted by the resident abroad.
III. For the purposes of fraction III of the section "What requirements must I meet?", that the resident in national territory assuming joint and several liability has the following:
a) The status of the fiscal address must be Located. b) The status of the tax mailbox must be found as Validated. c) Be up to date in the fulfillment of your tax obligations. d) Not be found in the list of companies published by the SAT, according to Articles 69, penultimate paragraph, with the exception of fraction VI and 69-B, fourth paragraph of the CFF.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Will the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service? Not applicable. No.

Resolution of the Procedure or Service
Not applicable.

Maximum time limit for the SAT to resolve the Procedure or Service Not applicable.

Maximum time limit for the SAT to request additional information Not applicable.

Maximum time limit to comply with the requested information Not applicable.

What document do I obtain upon completing the Procedure or Service?
Receipt of acknowledgment.

What is the validity of the Procedure or Service?
Not applicable.

Thursday, January 9, 2025 DIARIO OFICIAL 111

ATTENTION CHANNELS

Inquiries and doubts
Via Chat: http://chat.sat.gob.mx

Additional Information
The documentation indicated in the section "What requirements must I meet?" must be digitized and transmitted through the Digital Window.

Legal Basis
Articles 106 of the Law, 26, fraction VII, 69 and 69-B CFF and 152 of the Regulation and rules 1.2.2. and 4.2.2. of the RGCE.

59/LA Notice of transfer of goods from IMMEX Program companies to third parties registered to operate in their Program to carry out submanufacturing processes and extension to remain in the facilities where the service is carried out.

Procedure
Service
Description of the Procedure or Service
Amount
Submits the notice for the transfer of materials, machinery and equipment temporarily imported for repair, maintenance, analysis, testing, calibration or design processes and, if applicable, extension to remain in the facilities where that service is carried out. Free Payment of duties Cost: $

Who can request the Procedure or Service?
When is it submitted?

IMMEX Program companies.
I. Prior to the transfer of the materials, machinery and equipment temporarily imported.
II. In the case of extension, before the six-month term expires, for the goods to remain in the facilities where the service is carried out.

Where can I submit it?
At the Digital Window, through the following link:
https://www.ventanillaunica.gob.mx

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?
I. Go to the page https://www.ventanillaunica.gob.mx
II. Select procedures of the SHCP.
III. Select Submission of notices from the Foreign Trade Records section.
IV. Choose the option Notice of transfer of goods from IMMEX Program companies, RFE or Authorized Economic Operator to third parties without IMMEX Program, to carry out repair, maintenance, analysis and testing, calibration or design processes (Rule 4.3.6.).
V. Enter the requested information.
VI. Attach the requested information.
VII. Sign the application.

What requirements must I meet?
I. IMMEX Program number of the transferring company.
II. Customs entry number or numbers with which the goods were introduced.
III. Name or corporate name of the company that will carry out the repair, maintenance, analysis, testing, calibration or design processes.
IV. Address of the plant or warehouse where the repair, maintenance, analysis, testing, calibration or design processes will be carried out.
V. Description, tariff classification and quantity according to the TIGIE of the goods that will be subject to repair, maintenance, analysis, testing, calibration or design processes.
VI. If applicable, indicate the reason why the goods must remain in the facilities where the service is carried out for more than six months.

112 OFFICIAL GAZETTE Thursday, January 9, 2025 What conditions must I meet?
I. Have a valid IMMEX Program.
II. Have a valid e.signature (e.firma).
III. Be registered and active in the Taxpayer Registry (RFC).
IV. The taxpayer's fiscal address status must be "Located".
V. The tax mailbox status must be "Validated".
VI. Be up to date in the payment of contributions, benefits, and accessory taxes.

FOLLOW-UP AND RESOLUTION OF THE TRAMIT OR SERVICE How can I follow up on the Tramit or Service? Will the SAT carry out any inspection or verification to issue the resolution of this Tramit or Service? Not applicable. No. Resolution of the Tramit or Service Not applicable. Maximum time limit for the SAT to resolve the Tramit or Service Not applicable. Maximum time limit for the SAT to request additional information Not applicable. Maximum time limit to comply with the requested information Not applicable. What document do I obtain upon completing the Tramit or Service? Receipt of receipt (Acuse de recibo). What is the validity of the Tramit or Service? Not applicable.

ATTENTION CHANNELS
Inquiries and doubts
Chat: http://chat.sat.gob.mx
Complaints and reports
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile App, section Complaints and Reports.
IV. On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia
V. Red phones located in SAT offices.

Additional Information
I. The transfer of goods must be backed by the receipt of this notice or by any of the documents established in articles 146 of the Law and 106, fraction II, subsection d) of the CFF, as well as in rules 2.7.7.1.1. and 2.7.7.1.2. of the RMF.
II. Materials, machinery, and equipment may remain in the facilities of the company providing the service for a period of six months.
III. The six-month period may be extended for an equal period, to keep the goods in the facilities of the company providing the service, provided that the company with the IMMEX Program transmits the reason for the extension referred to in fraction VI of the section "What requirements must I meet?".

Legal Basis
Articles 112, last paragraph of the Law; 197 of the Regulation; Articles 8 and 21 of the IMMEX Decree and rules 1.2.2. and 4.3.6. of the RGCE.

60/LA Application for registration in the Registry of the Company Customs Office, and notices of renewal or modification thereof.

Tramit
Service
Description of the Tramit or Service
Amount
Submits the application to obtain registration in the Registry of the Company Customs Office, or the notices of renewal or modification of the information you provided when the registration was granted to you. Free Payment of rights Cost: $8,449.00 (eight thousand four hundred and forty-nine pesos 00/100 m.n.)

Thursday, January 9, 2025 OFFICIAL GAZETTE 113 Who can request the Tramit or Service? When is it presented?
Legal entities.
I. When you wish to obtain the Registry of the Company Customs Office.
II. When you wish to modify the information you provided when the registration was granted to you, regarding the name or corporate name, RFC key, customs representative, customs agency, customs agent, or carriers.
III. In case of requesting renewal, you must present it thirty days prior to the expiration of the registration validity period.

Where can I present it?
In the Digital Window, through the following link:
https://www.ventanillaunica.gob.mx

INFORMATION TO CARRY OUT THE TRAMIT OR SERVICE What do I have to do to carry out the Tramit or Service?
I. Enter the following link https://www.ventanillaunica.gob.mx/vucem/index.html
II. Enter with your e.signature or your username and password.
III. In the case of requesting the Registry of the Company Customs Office, you must do the following:
a) Select SHCP tramits. b) In the AGACE section, select Foreign Trade Registries. c) Select Registry of the company customs office.
IV. In the case of submitting the renewal notice, you must do the following:
a) In the Tramits section, choose the option Subsequent Applications. b) In the Tramit Folio section, capture the folio number with which the Registration was obtained. c) Select Request renewal.
V. Capture the requested information.
VI. Attach the requested documentation.
VII. Sign the application.

What requirements must I meet?
I. For the application for registration in the Registry of the Company Customs Office, you must attach the following documents:
a) Constitutive deed and its modifications, when applicable, in which you prove your predominant activity. b) Notarial instrument with which the representative or legal representative proves that they have a general power of attorney for acts of administration and their valid official identification. c) Payment receipt of rights with the digital seal or the payment receipt from the institution in question, made through the electronic scheme e5cinco, where the corresponding payment is recorded. You can obtain the help sheet for the payment of rights at the following link:
https://aplicacionesc.mat.sat.gob.mx/e5cinco/ d) Document with which you prove that the patent or authorization of the customs agent, customs agency, or customs representative is valid. e) Report of balances of temporary import goods or goods subject to foreign trade operations, for a period of one month, which is within the three months prior to the date of the application for the Registry of the Company Customs Office, in accordance with article 59, fraction I of the CFF in relation to Annex 24 of the RGCE. f) Employer records and certificates of all personnel registered with the IMSS, from the SUA, of the last bimonthly period prior to the date of submission of the application. g) Last declaration of withholding of ISR on salaries, as well as the receipt demonstrating the payment of withheld contributions from workers. h) Payment receipt downloaded in SIPARE, or in its case, the payment receipt that is consistent with the SUA information of the employer-employee contributions of the last bimonthly period, prior to the submission of the application. Those receipts that contain legends stating that they have no fiscal or legal effects will not be valid to prove the requirement.
II. To modify or, in its case, add information to be recorded in the registry or its renewal, you must do the following, as applicable:
a) Modify the section of name or corporate name, attach the requirement indicated in fraction I, subsection a) of this section. b) Modify or add data of the customs representative, customs agency, or customs agent, attach the requirement indicated in fraction I, subsection d) of this section.
III. In the case of the renewal of the registration, in addition to meeting the requirement indicated in fraction I, subsection c) of this section, you must attach a free-form letter signed by the representative or legal representative stating, under oath, that the circumstances under which the registration was granted to you have not changed and that you continue to meet the inherent requirements of the same.

114 OFFICIAL GAZETTE Thursday, January 9, 2025 What conditions must I meet?
I. Have a valid e.signature.
II. Be up to date in the fulfillment of your tax obligations.
III. Not be found in the list of companies published by the SAT, in accordance with articles 69, with the exception of fraction VI, 69-B, fourth paragraph or 69-B Bis, ninth paragraph of the CFF.
IV. Have valid digital seal certificates, as well as not be found in any of the situations established in article 17-H Bis, of the CFF, during the last twelve months, counted from the date of submission of the registration application.
V. The tax mailbox status must be "Validated".
VI. Have a valid IMMEX Program, or in case of not having said program, have made imports with a value greater than the amount established in articles 100, fraction II of the Law and 144, first paragraph of the Law Regulation, in relation to Annex 13 of the RGCE, or that in the exercise of start of operations you estimate to make imports with a value higher than that indicated in said articles.
VII. Not be suspended from the Importers Register, the Importers Register of Specific Sectors or the Sectoral Exporters Register.
VIII. Comply with the obligation to withhold and pay the ISR of the workers who carry out the production process or provide services, as applicable.
In case of subcontracting specialized services or the execution of specialized works, comply with what is established in article 27, fraction V, third paragraph of the ISR Law.

FOLLOW-UP AND RESOLUTION OF THE TRAMIT OR SERVICE How can I follow up on the Tramit or Service?
In the following link:
https://www.ventanillaunica.gob.mx/vucem/index.html, with the folio number assigned to the tramit.
Will the SAT carry out any inspection or verification to issue the resolution of this Tramit or Service?
Yes, to obtain the registration the authority may carry out an initial inspection visit to verify compliance with the requirements and obligations thereof. Resolution of the Tramit or Service
I. The resolution for the registration will be notified to you through the Digital Window.
II. You may consider that the authority resolved negatively if, after the time limit established for the resolution has passed, you were not notified of the same.
Maximum time limit for the SAT to resolve the Tramit or Service For registration in the registry: sixty days.
Maximum time limit for the SAT to request additional information For registration in the registry: thirty days.
Maximum time limit to comply with the requested information For registration in the registry: fifteen days.
What document do I obtain upon completing the Tramit or Service?
Official response letter, or for renewal and modification or addition, the receipt of receipt.
What is the validity of the Tramit or Service?
For registration in the registry and its renewal: one year.

Additional Information
I. Once the registration is obtained, you must allow at all times access to AGACE personnel to carry out supervision of compliance with the requirements and obligations.
II. If you do not comply with the request within the established time limit, the registration application will be considered not submitted.
III. The maximum time limit for the authority to resolve the registration application will be calculated from the fulfillment of all requirements and conditions indicated in this tramit sheet.
IV. The registration will be considered renewed on the next business day following the date of the receipt of the renewal notice.
V. To carry out the modification of the RFC key or, in its case, the modification or addition of carriers, you only need to capture the corresponding data.

Thursday, January 9, 2025 OFFICIAL GAZETTE 115
VI. The authority may request information or documentation at any time, when it detects that the company has ceased to meet the necessary requirements for obtaining its registration or renewal, and in its case, may suspend the registration thereof.
VII. In case of presenting the modification notice, or in its case the addition of the data recorded in the registry, the corresponding receipt will be issued, which will take effect on the sixth day following its presentation; in case of finding any irregularity, the authority may require you to remedy said irregularity within a period of fifteen days, and in case of failure to do so, the modification will be considered not carried out.
VIII. When as a result of the merger or split of two or more companies that have authorization in the registry, a new society results, extinguishing one or more companies with authorization, the company resulting from the merger or split must present a new application to obtain the Registry of the Company Customs Office.

Legal Basis
Articles 59, 98 and 100 of the Law, 17-H-Bis, 17-K, 28, 69, 69-B and 69-B Bis of the CFF, 40, subsection a) and penultimate paragraph of the LFD, 144, fraction III of the Regulation, and rules 7.5.1., 7.5.2. and 7.5.4. and Annex 13 of the RGCE, rules 2.1.24., 2.8.1.5. and 2.8.1.6. and Annex 19 of the RMF.

61/LA Application for registration in the Registry of the Company Certification Scheme and notice for its renewal.

Tramit
Service
Description of the Tramit or Service
Amount
Submits the application to obtain Registration in the Company Certification Scheme under the modalities of IVA and IEPS, Commercializer and Importer, Authorized Economic Operator and Certified Commercial Partner, any sector, or the renewal notice. Free Payment of rights Cost: $38,797.00 (thirty-eight thousand seven hundred and ninety-seven pesos 00/100 m.n.)

Who can request the Tramit or Service? When is it presented?
Natural or legal persons.
I. When you wish to obtain the Registration in the Company Certification Scheme.
II. In case of requesting renewal, you must present it thirty days prior to the expiration of the validity of the Registration.

Where can I present it?
In the Digital Window, through the following link:
https://www.ventanillaunica.gob.mx

INFORMATION TO CARRY OUT THE TRAMIT OR SERVICE What do I have to do to carry out the Tramit or Service?
I. Enter the following link https://www.ventanillaunica.gob.mx/vucem/index.html
II. Enter with your e.signature or your username and password.
III. In the case of requesting the Registration in the Company Certification Scheme, you must do the following:
a) Select SHCP tramits. b) In the AGACE section, select Foreign Trade Registries. c) Select Application for Registration in the Integral Certification Scheme.
IV. In the case of presenting the renewal notice, you must do the following:
a) In the Tramits section, choose the option Subsequent Applications. b) In the Tramit Folio section, capture the folio number with which the Registration was obtained. c) Select Request renewal.
V. Capture the requested information.
VI. Attach the requested documentation.
VII. Sign the application.

What requirements must I meet?
A. For the application for registration in the Registry in the Company Certification Scheme, you must attach the following documents:
I. General requirements:
a) Document with which you prove the labor relationship of the persons indicated as operational links, for example, pay stub, labor contract or letter signed by the legal representative. b) Employer records and certificates of all personnel registered with the IMSS, from the SUA, of the last bimonthly period prior to the date of submission of the application. In the case of the IVA and IEPS modality sector A, you may attach the first and last pages of the certificates of at least ten workers registered with the IMSS, as well as a list with the name and RFC key of said employees.

116 OFFICIAL GAZETTE Thursday, January 9, 2025 c) Last declaration of withholding of ISR on salaries, as well as the receipt demonstrating the payment of withheld contributions from workers. d) Payment receipt downloaded in SIPARE, or in its case, the payment receipt that is consistent with the SUA information of the employer-employee contributions of the last bimonthly period, prior to the submission of the application. Those receipts that contain legends stating that they have no fiscal or legal effects will not be valid to prove the requirement. e) List containing the name, denomination or corporate name and address of your clients and suppliers in the foreign country directly or indirectly linked with the customs regime with which the registration is requested, with which you carried out foreign trade operations during the last twelve months, counted from the date of submission of the application. In said list, it must be distinguished which correspond to clients and which to suppliers, and in case of having both roles, they must be declared in both. For the case of the Commercializer and Importer modality, you may present a list containing only the name and address of your main clients and suppliers in the foreign country of the last twelve months. In case that you do not comply with this requirement, you must attach a free-form letter signed by the representative or legal representative, in which you state, under oath, that you do not have clients or suppliers. f) List containing the name and RFC key of your suppliers of inputs acquired in national territory, linked to the process under the regime for which the registration is requested, of the last six months counted from the date of submission of the application. For the case of the Commercializer and Importer modality, you may present a list containing only the name and RFC key of your main suppliers of inputs acquired in national territory. In case that you do not comply with this requirement, you must attach a free-form letter signed by the representative or legal representative, in which you state, under oath, that you do not have suppliers of inputs acquired in national territory. g) Contract or title of ownership with which you prove the legal use or enjoyment of the property or properties where the production processes or the provision of services take place, as applicable, in which a mandatory term of at least one year of validity is established, and which has a remaining validity of at least eight months from the date of submission of the application. In case of having a sublease contract, you must attach the main lease contract that has a validity equal to or greater than that of the sublease contract, as well as the documentation that proves the general authorization to sublease the property. h) Report of balances of temporary import goods or goods subject to foreign trade operations, for a period of one month, which is within the three months prior to the submission of the
application, which must indicate in an enumerative, but not limiting manner, the minimum information required for the identification of the operations, for example, number of petition, payment date or entry date, petition key, tariff fraction, quantity and value of the import, balance and value of the balance. i) List of partners, shareholders, legal representatives with powers of dominion, and members of the administration, who are obliged to pay taxes in Mexico. In the case of partners or shareholders who are not obliged to pay taxes in Mexico, you must present the information established in tramit sheet 139/CFF Declaration of relationship of partners, shareholders or associates residing in the foreign country of legal entities residing in Mexico who opt not to register in the RFC (Official Form 96), contained in Annex 1-A of the RMF, corresponding to the current fiscal year or the last year for which they were obliged, accompanying its receipt of presentation before the SAT. When partners are also members of the board of directors or sole administrator, they must present to prove that they are not obliged to pay taxes in the Country, only Official Form 96 with its respective receipt of presentation. Regarding the legal representative, sole administrator or members of the board of directors, you must present the documentation with which you prove that said persons are not obliged to pay taxes in Mexico, such as the opinion of compliance with tax obligations with the legend "No tax obligations", certificate of residence for tax purposes of the country where they pay taxes, tax declarations of the country where they are obliged to pay taxes or passport issued by their country of origin, etc. j) Payment receipt of rights with the digital seal or the payment receipt from the institution in question, made through the electronic scheme e5cinco, where the corresponding payment is recorded. You can obtain the help sheet for the payment of rights at the following link:
https://aplicacionesc.mat.sat.gob.mx/e5cinco/
Companies that have obtained their IMMEX Program before the SE for the first time, within the twelve months prior to the submission of the application, may comply with the requirements indicated in subsections b), c) and d) of this fraction, with the documentation supporting the hiring of employees and the payroll CFDIs issued to your contracted workers, likewise, you may comply with the requirement indicated in subsection h), with the inventory control in accordance with article 59, fraction I of the Law in relation to Annex 24 of the RGCE.

Thursday, January 9, 2025 OFFICIAL GAZETTE 117

II. IVA and IEPS Modality:
a) For category A, in addition to meeting the requirements indicated in fraction I of this section, you must attach the following:

For the case of temporary import for manufacturing, transformation, or repair in maquila or IMMEX export programs:

i. CFDI, title of ownership, import declarations for your own use, or contracts that prove you have the legal use or enjoyment of machinery and equipment, with their respective CFDI that cover the payment, to carry out the productive process or service.

In the case of those companies that intend to prove through the group figure, this documentation must be in the name of the company with which it is part of the group.

In the case of companies that have an IMMEX Program, in the outsourcing modality, you can prove the requirement through one of the companies that performs the manufacturing for you, for which you must present the current contract with which you prove the provision of the service; the CFDIs issued by the provider for the concept of payment for the service and the authorization issued by the SE, for the performance of manufacturing.

ii. Photographs of the production plant, as well as of the production process.

iii. In case you have declared that you made records of transfer of goods, you must attach two records of transfer of goods, as well as an Excel file with the names and addresses of the companies to which you transferred goods through these records and the amounts in national currency.

Companies that have obtained their IMMEX Program granted by the SE for the first time during the twelve months prior to the presentation of the application may not comply with this requirement.

iv. Flowchart in which you describe in detail your main production process, in terms of value or volume of production, in which the flow of temporarily imported goods is shown, from the point of origin, point of entry into the country, its receipt at the company, materials used with tariff fraction, storage, its integration into the production process, performance of its production process or service, point of exit and its destination or discharge, as well as the complementary processes and services that add value to your final product (sub-manufacturing processes).

v. Maquila contract, sales contract, purchase order or service contract, or firm orders in force, which prove the continuity of the export project, in these documents the legal name of the applicant must be identified, the validity of the document, the signatures of the parties and if it is in a language other than Spanish, you must accompany it with its translation into Spanish.

The companies with which you carry out the operations mentioned in the previous paragraph, must be in your list of foreign clients, in the case of carrying out export operations with petition key V1, from appendix 2 of Annex 22 of the RGCE, additionally you must attach a free writing signed by your legal representative where you state that you carry out said operations, as well as the companies with which you carry them out and at least one petition number.

Companies that import or intend to temporarily import goods listed in Annex II of the IMMEX Decree, or those listed in Annex 28 of the RGCE, you must attach the following:

i. Documentation with which you prove that operations were carried out under the IMMEX Program in at least twelve months prior to the application.

ii. Companies that are part of a group, a writing in which one of the companies that make up the group and has been operating for more than twelve months under the IMMEX Program, assumes the joint liability referred to in article 26, fraction VIII of the CFF, for the tax credits that may arise; as well as the power of attorney with which it proves the personality of the legal representative of the company.

For the case of fiscal deposit to be subject to the assembly and manufacturing process of vehicles for terminal automotive industry companies, in addition to meeting the requirements indicated in fraction II, subsection a), numeral 1, roman numerals i, iii, iv and v of this section, you must attach the authorization for the establishment of fiscal deposit to be subject to the assembly and manufacturing process of vehicles for terminal automotive industry companies in force, and not be subject to a cancellation procedure.
For the case of manufacturing, transformation or repair in a supervised facility or strategic supervised facility, in addition to meeting the requirements indicated in fraction II, subsection a), numeral 1, roman numerals i, iii, iv and v of this section, you must attach the current authorization issued by the SAT for manufacturing, transformation or repair in a supervised facility or strategic supervised facility.

b) For category AA, in addition to meeting the requirements indicated in fraction I of this section, you must attach the documentation of at least one of the following situations:

Employer records and certificates of more than one thousand employees registered with the IMSS, of the SUA, for the last twelve months.
Last tax declaration, CFDI or equivalent documents, titles of ownership or import petition with which you prove that the value of your machinery or equipment has a value equal to or greater than $50,000,000.00 (fifty million pesos 00/100 m.n.).

118 OFFICIAL GAZETTE Thursday, January 9, 2025

In case you have a credit from the SAT, within the twelve months prior to the date of presentation of the application, you must attach the authorization for payment in installments, in partialities or deferred, as well as the respective payment receipt.

c) For category AAA, in addition to meeting the requirements indicated in fractions I and II, subsection b), second paragraph of this section, you must attach the documentation of at least one of the following situations:

Employer records and certificates of more than two thousand five hundred employees registered with the IMSS, of the SUA, for the last twelve months.
Last tax declaration, CFDI or equivalent documents, titles of ownership or import petition with which you prove that the value of your machinery or equipment has a value equal to or greater than $100,000,000.00 (one hundred million pesos 00/100 m.n.).
List of all your suppliers of inputs acquired in national territory or of those companies that transfer goods to you through virtual operations linked to the process under the regime for which you are requesting registration and their values for the last six months.

III. For the Commercializer and Importer modality, in addition to meeting the requirements indicated in fraction I, except subsection b), of this section, you must attach the following:

a) Format E3 Company Profile contained in Annex 1 of the RGCE, for each of the installations, where foreign trade operations are carried out.

b) Documentation with which you prove having carried out in the semester immediately preceding that in which you submit your application, imports by a value in customs not less than $300,000,000.00 (three hundred million pesos 00/100 m.n.).

IV. For the Authorized Economic Operator modality, in addition to meeting the requirements indicated in fractions I and III, subsection b) of this section, you must attach the format E3 Company Profile or E8 Strategic Supervised Facility Profile contained in Annex 1 of the RGCE, as applicable, for each of the installations, where foreign trade operations are carried out, as well as with the following, as applicable:

a) For category Importer and/or Exporter, additionally you must attach the document with which you prove having carried out foreign trade operations during the last two years prior to the application.

b) For category Holding Company, additionally you must attach the following:

Document issued by the SE, through which you prove that you have been designated as a holding company to integrate the manufacturing or maquila operations of two or more controlled societies, with respect to which the holding company participates directly or indirectly in your administration, control or capital, when any of the controlled has such direct or indirect participation on the other controlled and the holding, or when a third company, whether resident in national territory or abroad, participates directly or indirectly in the administration, control or in the capital of both the holding company and the controlled societies.
List of controlled societies, indicating their shareholding participation, their name or legal name, tax address, RFC key and the amount of imports and exports carried out by each of the societies.
Diagram of the shareholding and corporate structure, as well as the public deeds, in which the shareholding participation of the holding company and the controlled societies is recorded.
Current authorization of the IMMEX Program granted by the SE.

c) For category Aircraft, additionally you must attach the following:

Current authorization of the IMMEX Program granted by the SE.
Permit from the General Directorate of Civil Aeronautics of the SICT, for the establishment of aircraft workshops, when companies carry out said processes.

d) For category SECIIT, additionally you must attach the following:

Current IMMEX Program and have the Registration in the Company Certification Scheme, IVA and IEPS modality, in categories AA or AAA.
Favorable report issued by the Civil Association, Chambers or Confederation authorized in accordance with rule 7.1.9. of the RGCE, with which it proves compliance with what is provided in the Guidelines of the Electronic System for the Control of Temporary Import Inventories, in accordance with rule 7.1.10. of the RGCE.
Comply with any of the following situations:

i. With fraction II, subsection b), numeral 1 of this section.

ii. Documents with which you prove that you have fixed assets of machinery and equipment for an amount equivalent in national currency to 30,000,000 (thirty million) United States dollars.

iii. Document with which you prove that you quote in recognized markets in terms of article 16-C of the CFF.

In the case that you do not quote in recognized markets, you may present the documentation that demonstrates that at least 51% of your shares with voting rights, are owned directly or indirectly by a company that quotes in recognized markets.

Document with which you prove that the means of transport that you will use for the transfer of imported goods whose final destination is outside the border or border region, have tracking systems.

Thursday, January 9, 2025 OFFICIAL GAZETTE 119

Flowchart that describes the operation of your SECIIT, and that it complies with Annex 24, section B of the RGCE and with the guidelines that the AGACE issues for this effect, as well as that the customs authority has permanent and uninterrupted online electronic access, which will be verified by the customs authority in the inspection visit; as well as a flowchart of the electronic system for corporate control of its operations.

e) For category Textile, additionally you must comply with the following:

In relation to the requirement indicated in fraction I, subsection b) of this section, the certificates and the list will be of at least thirty employees.
In relation to the requirement indicated in fraction I, subsection d) of this section, the receipts will be of at least thirty employees.

f) For category Strategic Supervised Facility, additionally you must attach the concession or authorization to provide the services of handling, storage and custody of foreign trade goods in accordance with articles 14 and 14-A of the Law.

g) For category Logistics Outsourcing, additionally you must attach the contract with which you prove the commercial relationship, in case you have third parties for the provision of customs, storage, transfer or distribution services of foreign trade goods, as well as the list that contains the name, denomination or legal name, RFC key and the type of Registration of each of the contracted third parties.

For partners of the program called CTPAT, they can prove the formats E3 Company Profile or E8 Strategic Supervised Facility Profile contained in Annex 1 of the RGCE, as applicable, with the following documents:

a) Validation report issued in a period not greater than three years from the date the application is presented, through which you prove yourself as a partner of the CBP (CTPAT) program, with certified-validated status, for each of the installations validated by CBP (CTPAT), and its corresponding translation into Spanish.

b) Documentation with which you prove that you comply with the minimum security standards established in the format E3 Company Profile contained in Annex 1 of the RGCE, only for the installations not validated by CBP (CTPAT).

In case you have own transport units, you can request this Registration simultaneously with the Registration in the Company Certification Scheme in the Certified Commercial Partner modality, category Auto Land Transporter, attaching the following:

a) Format called E5 Land Auto Transporter Profile, contained in Annex 1 of the RGCE, complying with the minimum security standards.

b) Unique permit to operate private freight transport in force issued by the SICT.

c) Free writing in which you state under oath, the number of own units that you have to operate private freight transport.

d) Document with which you prove that you are registered in the CAAT, in accordance with rule 2.4.5. of the RGCE.

V. Certified Commercial Partner Modality:
a) For category Land Auto Transporter, in addition to meeting the requirements established in fraction I, except subsections e) and f), of this section, for which you must attach the following:

Document with which you prove that you carry out federal land auto transport operations.
Format called E5 Land Auto Transporter Profile contained in Annex 1 of the RGCE, for each installation where the handling, storage and custody of foreign trade goods is carried out, by section or by the complete network as the case may be.
Documentation with which it is proven that the means of transport that you will use for the transfer of goods, have tracking systems in accordance with what is established in the format called E5 Land Auto Transporter Profile contained in Annex 1 of the RGCE.
In the case of carrier companies, the document with which you prove that you are registered in the CAAT, in accordance with rule 2.4.5. of the RGCE.
Document with which you prove two years of experience in the provision of freight auto transport services.
Current permit, issued by the SICT to provide the federal freight auto transport service.
Free writing in which you state under oath, the number of own or leased units that you use for the provision of the service.

In case you have leased units, you must attach the contract with which you prove the lease of said units.

Contract or title of ownership with which you prove the legal use or enjoyment of installations, used for the safeguarding of your units and for the operation of the headquarters.

For partners of the program called CTPAT, they can prove the requirement indicated in numeral 2, subsection a) of this fraction, with the following documents:

Validation report issued in a period not greater than three years from the date the application is presented, through which you prove the applicant as a partner of the CTPAT program, with certified-validated status, for each of the installations certified and validated by CBP, as well as annexing the corresponding simple translation into Spanish.
Documentation with which you prove that you comply with the minimum security standards established in the format E5 Land Auto Transporter Profile, contained in Annex 1 of the RGCE, only for the installations not validated by CBP.

120 OFFICIAL GAZETTE Thursday, January 9, 2025

b) For category Customs Agent, in addition to meeting the requirements established in fraction I, except subsections e), f) and g) of this section, you must attach the following:

Format called E4 Customs Agent Profile contained in Annex 1 of the RGCE, with which it is proven that you comply with the minimum security standards established in the cited format.
Documentation with which you prove:

i. That the customs patent is active and is not subject to a suspension, cancellation, extinction or voluntary suspension process referred to in articles 164, 165 and 166 of the Law, nor having been suspended or cancelled in the three years prior to that in which the registration is requested.

ii. Having promoted on behalf of others the dispatch of goods in the two years prior to that in which you request the Registration.

iii. In case one or more societies have been incorporated or constituted, in accordance with article 163, fraction II of the Law, repealed by Decree published in the DOF on June 25, 2018, these must have presented the ISR declaration corresponding to the last fiscal year for which the society or societies are obligated to the date of presentation of the application.

c) For category Railway Transporter you must attach the following:

The requirements established in fraction I, except with subsections e) and f) of this section.
The requirements indicated in subsection a), numerals 7 and 8 of this section.
Format E9 Railway Transporter Profile contained in Annex 1 of the RGCE, for each of the installations, where the handling, storage and custody of foreign trade goods is carried out, by section or by the complete network, as the case may be.
Concession or current permit, issued by the SICT to provide the railway freight transport service.
Documentation with which you prove that you have own or leased units, on loan or other legal figure with which you prove the possession of them, that you use for the provision of the service.
Documentation with which you prove that the means of transport that you will use for the transfer of goods, have tracking systems in accordance with what is established in the format called E9 Railway Transporter Profile contained in Annex 1 of the RGCE.
Documentation with which you prove at least two years of experience in the provision of railway freight transport services, prior to that in which you request the Registration of the Company Certification Scheme.

d) For category Industrial Park, in addition to meeting the requirements established in fraction I, except subsections e) and f) of this section, you must attach the following:

Format called E10 Industrial Park Profile contained in Annex 1 of the RGCE, for each Industrial Park.
Document issued by the SEMARNAT on the environmental impact to the standard NMX-R-046-SCFI-2015, Industrial Parks-Specifications.

e) For category Supervised Facility, in addition to meeting the requirements established in fraction I, except subsections e) and f) of this section, you must attach the format called E8 Supervised Facility Profile, contained in Annex 1 of the RGCE, for each authorized installation.

f) For category Courier and Parcel Service, additionally you must attach the following:

Format called E6 Courier and Parcel Service Profile, contained in Annex 1 of the RGCE, complying with the minimum security standards established in said profile, for each of the installations where they process foreign trade goods.
The documents, with which you prove that the aircraft in which they carry out the transportation of documents and goods are owned by the courier and parcel service company or by one of its national or foreign parent, affiliate or subsidiary companies.

In its case, the service contract with a minimum validity of five years, and not less than one year from the date of its application, celebrated directly or through its parent, affiliate or subsidiary companies, with a concessionaire or permit holder duly authorized by the SICT, through which they put at least thirty aircraft at your disposal for dedicated use of the courier or parcel service company activities and that provides regular frequencies to the airports where said company carries out the dispatch of documents or goods.

Registration of air routes or airways within national airspace before the General Directorate of Civil Aeronautics of the SICT.
Concession or authorization to provide the services of handling, storage and custody of foreign trade goods in accordance with articles 14 and 14-A of the Law.
Financial statement report for tax purposes, corresponding to the last fiscal year for which you are obligated to the date of presentation of the application for registration in the company registry, in which it is proven that you have a minimum investment in fixed assets for an amount equivalent in national currency to 1,000,000 (one million) United States dollars.

Thursday, January 9, 2025 OFFICIAL GAZETTE 121

Regarding courier and package delivery companies that belong to the same group, in addition to complying with the preceding paragraph, you must attach documentation that directly or through an operating company that is part of the same group, proves the following:

Free-form statement under oath of truthfulness stating the corporate name or trade name, tax address, and RFC key of each of the companies that make up the group.
Service contract, entered into directly or through an operating company that is part of the same group, which has a concession or permit authorized by the SICT, through which it makes at least three aircraft available to you for exclusive use in courier and package delivery activities and provides regular frequencies to the airports where courier and package delivery companies dispatch documents or merchandise.
Document proving that you have, directly or through a company that is part of the same group, a concession or authorization to provide services for the handling, storage, and custody of foreign trade merchandise in accordance with articles 14 and 14-A of the Law.
Diagram of the shareholding and corporate structure, as well as the public deeds, showing the shareholding participation of the applicant companies.

g) For the Warehouse General Deposit category, in addition to complying with the requirements established in fraction I, except for sub-items e) and f) of this section, you must attach the following:

Form designated E11 Profile of the Warehouse General Deposit contained in Annex 1 of the RGCE, for each local, installation, warehouse, or branch that the general deposit warehouse determines.
Valid authorization to provide the service of storing merchandise destined for the tax deposit regime.

B. In the case of the registration renewal notice, you must attach a free-form statement signed by the proxy or legal representative stating, under oath of truthfulness, that the circumstances under which the registration was granted have not changed and that you continue to meet the requirements inherent to it.

What conditions must I comply with?

I. Have a valid e.firma.
II. Be up to date in fulfilling your tax obligations.
III. Comply with the obligation to withhold and pay the ISR of workers who carry out the production process or provide services, as applicable.
In the event of subcontracting specialized services or the execution of specialized works, comply with what is established in article 27, fraction V, third paragraph of the ISR Law.
IV. Not be on the list of companies published by the SAT, in accordance with articles 69, with the exception of fraction VI, 69-B, fourth paragraph, or 69-B Bis, ninth paragraph of the CFF.
V. Have valid digital seal certificates, as well as not be in any of the situations established in article 17-H Bis of the CFF, during the last twelve months prior to the date of submission of the registration application.
VI. Have registered with the SAT the addresses where you carry out activities linked to the maquiladora or export program or use for the development of your economic and foreign trade activities, in terms of articles 27, section B, fractions II and III of the CFF and 29, fraction VIII of the CFF Regulations.
VII. Have updated contact means for tax mailbox purposes, in terms of article 17-K, penultimate paragraph of the CFF.
VIII. Not be suspended from the Importers Registry, the Specific Sectors Importers Registry, or the Sectoral Exporters Registry.
IX. That the SAT has not filed a criminal complaint or denunciation against the partners, shareholders, legal representative, or members of the administration of the applicant company, or, in its case, declaration of prejudice; during the last three years prior to the submission of the application.
X. Keep inventory control in accordance with article 59, fraction I of the Law, in relation to Annex 24 of the RGCE.
XI. Keep accounting in electronic media and enter it monthly through the SAT portal, in accordance with article 28, fractions III and IV of the CFF and rules 2.8.1.5. and 2.8.1.6. of the RMF.
XII. The partners or shareholders, legal representative with authority for acts of dominion and members of the administration, as well as attorneys, are up to date in fulfilling their tax obligations.
XIII. The partners or shareholders, legal representatives with authority for acts of dominion and members of the administration, are not linked to any company whose Registration in the Certification of Enterprises Scheme has been cancelled.
XIV. Have made the payment of the right referred to in article 40, subsection m) of the LFD, in relation to Annex 19 Updated Amounts of the LFD of the current RMF at the date of submission of the application.
XV. Regarding the IVA and IEPS Modality, category A, you must prove that you comply with the following:

a) The obligation to issue payroll CFDIs for your workers, in accordance with articles 29 and 29-A of the CFF, 99 of the ISR Law, and rules 2.7.1.8. and 2.7.5.1. of the RMF. b) Necessary infrastructure to carry out the operation of the IMMEX Program, the industrial or service process in accordance with the modality of its Program, for which the customs authority may carry out inspections at the addresses or establishments where operations are carried out at any time. c) Have temporarily imported merchandise under your IMMEX Program and returned it, during the last twelve months, at least 60% of the total value of temporary imports of inputs made in the stated period.

122 OFFICIAL GAZETTE Thursday, January 9, 2025

XVI. In the event of having previously had Registration in the Certification of Enterprises Scheme, IVA and IEPS modality or having guaranteed the fiscal interest of IVA and IEPS, you must be up to date in fulfilling your obligations related to Annex 30 of the RGCE.
XVII. Companies that import or intend to temporarily import merchandise listed in Annex II of the IMMEX Decree, or listed in Annex 28 of the RGCE, cannot submit the registration application in the certification of enterprises scheme if they have operated for less than twelve months prior to the submission of said application, except those that prove to be part of a group in accordance with rule 7.1.7. of the RGCE.
XVIII. Regarding the Authorized Economic Operator Modality, categories Controller and Aircraft, Textile, Strategic Fiscalized Facility, Logistics Outsourcing, you must have Registration in the Certification of Enterprises Scheme, IVA and IEPS modality, in any of its categories.
XIX. Regarding the IVA and IEPS modality, category A, and Authorized Economic Operator modality, categories Controller, Aircraft, Textile, Logistics Outsourcing, have a valid authorization from the IMMEX Program granted by the SE.
XX. Regarding the Authorized Economic Operator Modality, category Strategic Fiscalized Facility, you must have the valid authorization of the Strategic Fiscalized Facility regime and not be subject to the start of cancellation.
XXI. Regarding the Certified Commercial Partner Modality, category Fiscalized Facility, you must have the valid authorization of the Fiscalized Facility regime and not be subject to the start of cancellation.
XXII. Regarding the Authorized Economic Operator Modality, category Logistics Outsourcing, have at least one installation for the provision of logistics services and custody of foreign trade documentation.
XXIII. Regarding the Authorized Economic Operator and Certified Commercial Partner Modalities, that have partners in the program known as CTPAT, must have authorized CBP (CTPAT) to exchange information with Mexico, through their CTPAT portal or the mechanism defined by the authority of that country.
XXIV. Regarding the Certified Commercial Partner Modality, category Warehouse General Deposit, you must prove that you provided the service of storing merchandise under the tax deposit regime, for at least two years prior to the submission of the application.

At the following link:
https://www.ventanillaunica.gob.mx/vucem/index.html, with the folio number assigned to the tramit.
Yes, to obtain the registration the authority may carry out an initial inspection visit to verify compliance with the requirements and obligations thereof.

Resolution of the Tramit or Service

I. The resolution for the registration will be notified to you through the Digital Counter.
II. You may consider that the authority resolved negatively if, after the time limit established for the resolution has passed, you were not notified of the same.

Maximum time limit for the SAT to resolve the Tramit or Service

I. For registration in the registry, IVA and IEPS modalities and Marketing and Importer, sixty days.
II. For registration in the registry, Authorized Economic Operator modalities categories controller, Aircraft, SECIIT, Textile and Strategic Fiscalized Facility Regime and Certified Commercial Partner, one hundred twenty days.

Maximum time limit for the SAT to request additional information

Not applicable. For registration in the registry fifteen days.

Maximum time limit to comply with the requested information

What document do I obtain at the end of the Tramit or Service?

Office of response or, for renewal, the receipt of reception.

What is the validity of the Tramit or Service?

I. IVA and IEPS Modality, one year.
II. Marketing and Importer, Authorized Economic Operator and Certified Commercial Partner Modalities, two years.

ATTENTION CHANNELS

Inquiries and doubts
Chat: http://chat.sat.gob.mx

Complaints and denunciations
I. SAT Complaints and Denunciations: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile Application for cell phone, section Complaints and Denunciations.
IV. On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia
V. Red phones located in SAT offices.

Thursday, January 9, 2025 OFFICIAL GAZETTE 123

Additional Information

I. Documentation presented in another language must be accompanied by its translation into Spanish.
II. The address subject to the contract or title of ownership with which one intends to prove legal use or enjoyment must coincide fully with one of the addresses registered with the SAT.
III. Once the registration is obtained, you must allow at all times access to AGACE personnel, to carry out supervision of compliance with the requirements and obligations.
IV. Companies that have obtained their IMMEX Program with the SE for the first time during the last twelve months prior to the submission of the Registration application, will not be subject to compliance with the requirements established in section A, fractions I, sub-items e) and f), II, sub-item a), numeral 1, roman iii, provided that they have not had foreign trade operations.
V. The documentation presented to prove the requirement established in section A, fraction I, sub-item i), fourth paragraph, must contain the full and correct name of the declared person; in the event that the document presented does not contain the name exactly as declared in the initial application, which must coincide with the respective deed of incorporation or modification, it cannot be considered to prove said requirement.
VI. In the event of having Registration in the Certification of Enterprises Scheme under the IVA and IEPS modality category A, you may renew in categories AA and AAA, provided that in the renewal application you prove compliance with the requirements of the corresponding category, for which the authority will issue a resolution in accordance with rule 7.1.6. of the RGCE, granting for any of the aforementioned categories, a validity of one year.
VII. Regarding the IVA and IEPS modality, any category, they may prove the requirements of personnel, infrastructure and investment amounts in national territory, through the company that has the IMMEX Program, shelter modality with which you have operated the last three years, provided that, the company with the IMMEX Program, under the shelter modality, with which it has operated, has Registration in the Certification of Enterprises Scheme, IVA and IEPS modality, category AAA and is not suspended or subject to the start of a cancellation procedure. You must have an IMMEX Program, obtained for the first time during the last twelve months prior to your application and attach the following documents:

a) Contract entered into, for a minimum validity of three years, with the company that has the IMMEX Program under the shelter modality. b) Statement, under oath of truthfulness, signed by the legal representative of the company that has the IMMEX Program under the shelter modality, regarding the temporality in which the applicant operated as a foreign company under its IMMEX program in shelter modality. c) Notarial power of attorney accrediting the personality of the legal representative of the company with the IMMEX Program, shelter modality. You must state the corporate name or trade name, RFC key and IMMEX program number of the company that has the IMMEX Program in the shelter modality.
VIII. Regarding the Authorized Economic Operator Modality, you must have carried out foreign trade operations during the last two years prior to the submission of your application.
The two-year period referred to in the preceding paragraph is exempted for newly created companies that are part of the same group or result from a merger or spin-off, provided that the group, the merging companies or, in its case, the split company, have carried out foreign trade operations within the stated period and the company attaches to its application, a document in which the merger or spin-off of the company is stated, or, in its case, proves that it is part of the same group, in accordance with what is established in rule 7.1.7. of the RGCE. Likewise, newly created companies are exempted that prior to their constitution have operated during the last two years as foreign companies under another company with an IMMEX Program in shelter modality, provided they present the following documentation:

a) Statement, under oath of truthfulness, signed by the legal representative of the company, indicating the number of people who have experience in foreign trade matters. b) Contract entered into for a minimum of two years with the company that has the IMMEX Program under the shelter modality.
IX. In the event that you have Registration in the Certification of Enterprises Scheme in the Authorized Economic Operator modality, category Logistics Outsourcing, and request registration in the SECIIT category, you must comply with the requirements established in the section What requirements must I comply with? contained in sub-item d), fraction IV, of section A, with the exception of numerals 3 and 5 of said sub-item, exclusively with the catalogs and modules of Annex 24, section B, of the RGCE, indicated in the guidelines that AGACE issues for such purposes, which will be made known on the SAT Portal; and have carried out at least 50% of the value of your foreign trade operations within the last twelve months, counted from the date of submission of your application, with companies that have valid registration in the SECIIT category.
X. The registration will be considered renewed on the next business day after the date of receipt of the renewal notice.

Legal Basis
Articles 14, 14-A, 59, 100-A, 159, 163, 164, 165 and 166 of the Law, 28-A of the IVA Law, 15-A of the IEPS Law, 27 of the ISR Law, 40 LFD, 17-K, 17-H, 17-H Bis, 27, 28, 69, 69-B, 69-B Bis, and 134 of the CFF, 29 of the CFF Regulations, and rules 7.1.1., 7.1.2., 7.1.3., 7.1.4., 7.1.5., 7.1.6., 7.2.3., 7.2.4. and 7.2.5. of the RGCE, rules 2.8.1.5. and 2.8.1.6. and Annex 19 of the RMF.

124 OFFICIAL GAZETTE Thursday, January 9, 2025

62/LA Notices related to the Registration in the Certification of Enterprises Scheme.
Tramit
Service
Description of the Tramit or Service Amount

Submit the notices related to the Registration in the Certification of Enterprises Scheme, as applicable to your granted Registration:
I. Merger of a company that has Registration in the Certification of Enterprises Scheme with one or more companies that do not have the Registration and the one that has said registration remains valid.
II. Change of the situation regarding the document with which you have accredited the legal use or enjoyment of the property or properties where you carry out the production processes or the provision of services.
III. Inform that you have remedied the observations regarding the minimum security standards indicated in the Registration resolution or that derive from any supervision inspection of compliance.
IV. Modification of the information recorded in the profiles contained in Annex 1 of the RGCE, as applicable.
V. Related to security incidents.
VI. Addition or revocation of authorized transport companies to carry out the transfer of foreign trade merchandise.
VII. Changes in the corporate system and in the SECIIT.
VIII. High or low of third parties contracted to provide customs management, storage, transfer or distribution services of foreign trade merchandise.
IX. Addition or modification of attorneys, customs of assignment or additional, or societies to which the customs patent belongs.
X. Addition of tariff fractions to your Registration.
Free
Payment of rights
Cost: $

Who can request the Tramit or Service? When is it presented?

Companies that have Registration in the Certification of Enterprises Scheme.
When you have obtained your Registration in the Certification of Enterprises Scheme, and you must present the notices indicated in the section Description of the Tramit or Service, in the following time limits:

I. For fraction I, within ten days after the merger or spin-off agreements have been registered in the Public Registry of Commerce.
II. For fractions II, V and IX, within five days following counted from the corresponding situation.
III. For fraction III, in a time limit not greater than six months regarding the resolution, or in a time limit not greater than twenty days regarding a supervision inspection of compliance.
IV. For fraction IV, within the month following the modification.
In the event of having carried out the opening, closing or modification of establishments and in general any place used for the performance of your activities, within the month following the submission of the corresponding notice.
V. For fraction VI, in the month following the semester.
VI. For fraction VII, changes in the corporate system and in the SECIIT within the time limit of ten days following counted from the modification.
VII. For fraction VIII, within thirty days following that they no longer appear published on the SAT Portal.
VIII. For fraction X, at least one month prior to the temporary import of the merchandise for which you present the notice.

Where can I present it? Through the Digital Counter, at the following link:
https://www.ventanillaunica.gob.mx

Thursday, January 9, 2025 OFFICIAL GAZETTE 125

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?
I. Enter the following link: https://www.ventanillaunica.gob.mx/vucem/index.html
II. Log in with your e.firma or your username and password.
III. In the Procedures section, choose the option Subsequent Requests.
IV. In the Procedure Folio section, enter the folio number with which the Registration or renewal was obtained.
V. Select Obligation Notice.
VI. Select the type of notice you wish to submit.
VII. Enter the requested information.
VIII. Attach the requested documentation.
IX. Sign the request.

What requirements must I meet?
I. Free-form letter in which you state the type of notice you are submitting, as well as the details of the changes you made, as applicable to your Registration.
a) For the addition or revocation of authorized carrier companies to effect the transport of foreign trade merchandise, you must state the names and RFC key of the carrier companies being added or revoked. b) For the registration or deregistration of third parties contracted to provide customs management, warehousing, transport, or distribution services for foreign trade merchandise, you must state the names, corporate name or trade name, the RFC key, and, in case of registration, the type of Registration.
II. When a merger takes place between a company registered in the Enterprise Certification Scheme and one or more companies that do not have Registration in the Enterprise Certification Scheme, and the company with the valid Registration remains:
a) Document accrediting the transfer of all fixed assets and inputs received by the company, as applicable. b) Properly notarized document stating the merger with its registration slip before the Public Registry of Property and Commerce.
III. When the situation changes regarding the document with which you accredited the legal use or enjoyment of the real estate or properties where you carry out production processes or provide services, the contract or property title, which establishes a mandatory term of at least one year of validity, and which has a remaining validity of at least eight months from the date of submission of the request.
IV. To resolve observations regarding the minimum security standards indicated in the Registration resolution or derived from any supervision and compliance inspection, the documentation with which you accredited that you resolved said observations.
V. To modify the information recorded in the profiles contained in Annex 1 of the RGCE, the profile format corresponding to each of the installations where you carry out foreign trade operations.
VI. Related to security incidents, the documentation supporting compliance with minimum security standards.
VII. For changes in the corporate system and in the SECIIT, the documentation with which you accredited that it complies with what is established in Annex 24, section B of the RGCE and with the guidelines issued for this purpose by the AGACE.
VIII. For the addition or modification of attorneys, customs of assignment or additional ones, or societies to which the customs patent belongs, in the free-form letter you must state the following:
a) For attorneys: full name, RFC key, customs where they act, the name of the persons who have served as their attorneys and the customs before which they acted. Mentioning only those that have been added or, if applicable, are no longer authorized as their representatives or attorneys. b) For customs: the customs of assignment and the additional customs, as well as the modification to them. c) For societies: name or corporate name and the RFC key.
IX. For the addition of tariff fractions to your Registration, you must attach the following:
a) List of tariff fractions and description of the merchandise. b) Flowchart showing the production process involving the merchandise for which you submit the notice, which must contain at least the following:

The place of origin of the merchandise, its entry into the country and its reception at the company.
Its integration into the production process.
Execution of your production process or service, as applicable.
Exit point and its destination.
Complementary processes and services that add value to your final product (sub-manufacturing processes).

126 OFFICIAL GAZETTE Thursday, January 9, 2025

What conditions must I meet?
I. Have a valid e.firma.
II. Have Registration in the Enterprise Certification Scheme.
III. Be up to date in the fulfillment of your tax obligations.
IV. Not be found in the list of companies published by the SAT, pursuant to articles 69, with the exception of fraction VI, 69-B, fourth paragraph or 69-B Bis, ninth paragraph of the CFF.
V. Have valid digital seal certificates, as well as not be found in any of the circumstances established in article 17-H Bis of the CFF, during the last twelve months, counted from the date of submission of the registration request.
VI. The status of the tax mailbox must be found as Validated.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Will the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service? In the Digital Counter through the following link:
https://www.ventanillaunica.gob.mx/vucem/index.html, with the folio number assigned to the procedure.
Not applicable.

Resolution of the Procedure or Service
Not applicable.

What document do I obtain at the end of the Procedure or Service?
What is the validity of the Procedure or Service?
Receipts of procedure and acceptance. Not applicable.

ATTENTION CHANNELS

Inquiries and doubts Complaints and reports
Via Chat: http://chat.sat.gob.mx I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88- 52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile Cell phone application, section Complaints and
Reports.
IV. On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tuqueja-o-denuncia
V. Red phones located in SAT offices.

Additional Information
I. Documentation presented in another language must be accompanied by its translation into Spanish.
II. When the information or documentation are incomplete or present inconsistencies, the authority will require you to correct said inconsistencies within a period not exceeding twenty days, counted from the day following the notification of the requirement takes effect.
In case of not correcting the inconsistencies within said period, the corresponding notice will be considered not submitted and the cancellation procedure of your Registration will begin.

Legal Basis
Articles 100-A of the Law, 28-A of the VAT Law, 15-A of the IEPS Law, 27 and 32-D of the CFF, rules 7.1.2., 7.1.3., 7.1.4., 7.1.5., 7.2.1., 7.2.4. and 7.2.5. of the RGCE and Annexes 24 and 30 of the RGCE.

63/LA Request for acceptance, renewal, expansion, increase or cancellation of the guarantee in matters of VAT and IEPS.
Procedure
Service
Description of the Procedure or Service Amount Submits the request for acceptance, renewal of the bond, expansion of the validity of the letter of credit, increase of the amount guaranteed or cancellation of the guarantee in matters of VAT and IEPS. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it presented?
Legal entities. I. When you wish to obtain acceptance, increase of guaranteed amount or cancellation of the guarantee.
II. In case of requesting renewal of the bond or the
expansion of the validity of the letter of credit, you must present it within the first ten days following the twelve months in which you obtained the acceptance.

Thursday, January 9, 2025 OFFICIAL GAZETTE 127

Where can I present it? In the Digital Counter, through the following link:
https://www.ventanillaunica.gob.mx

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?
I. Enter the following link: https://www.ventanillaunica.gob.mx/vucem/index.html
II. Log in with your e.firma or your username and password.
III. In the case of requesting acceptance of the guarantee, you must do the following:
a) Select procedures of the SHCP. b) In the AGACE section, select Foreign Trade Registrations c) Select Guarantees in matters of VAT and IEPS and choose the option Acceptance of the Guarantee in matters of VAT and IEPS.
IV. In the case of requesting renewal of the bond, expansion of the validity of the letter of credit, increase of
amount or cancellation, you must do the following:
a) In the Procedures section, choose the option Subsequent Requests. b) In the Procedure Folio section, enter the folio number with which the acceptance of the guarantee was obtained. c) Select Request cancellation or, if applicable, Request modification.
V. Enter the requested information.
VI. Attach the requested documentation.
VII. Sign the request.

What requirements must I meet?
I. For the request for acceptance of the guarantee, you must attach the following documents:
a) Deed of incorporation and its modifications, as applicable, in which you accredit your predominant activity. b) Notarial instrument with which the representative or legal proxy accredits that they have a general power for acts of administration and a copy of their valid official identification. c) Bond policy provided by the Bond Institution or the letter of credit letterheaded by the Credit Institution. Regarding the letter of credit, a free-form letter must be presented before the AGACE in which you attach the letter of credit on letterhead paper from the authorized Credit Institution, as well as the documents indicated in subsections a) and b) of this fraction. d) Employer registrations and certificates of all personnel registered with IMSS, from the SUA, of the last bimonthly period prior to the date of submission of the request. e) Last declaration of withholding of ISR for salaries, as well as the receipt that demonstrates the payment of the contributions withheld from workers. f) Payment receipt downloaded in the SIPARE, or in its case, the payment receipt that is consistent with the SUA information of the employer-employee contributions of the last bimonthly period, previous to the submission of the request. Those receipts that contain legends stating that they have no fiscal or legal effects will not be valid to accredit the requirement.
II. For the renewal of the bond, you must attach the modification document for the renewal of the validity of the bond policy.
III. For the expansion of the validity of the letter of credit, you must attach a free-form letter on letterhead paper, in which
you state that no modification document for the expansion of the validity of the letter of credit is attached, since it states The validity of this Letter of Credit will be automatically extended for additional periods of one year from the expiration date unless the Issuing Bank gives written notice to the Central Administration of Certification and International Affairs of Customs Audit, with at least sixty business days in advance of the expiration date that corresponds, of its decision not to extend the validity.
IV. In the case of the increase of the guaranteed amount, you must attach the modification document of the bond policy or
of the letter of credit.
V. In case that you subsequently obtain Registration in the Enterprise Certification Scheme under the
VAT and IEPS modality, in any of its items, you may submit the cancellation request in which you attach a free-form letter stating that the pending guaranteed amount in the SCCCyG is transferred to the balance of the tax credit granted.

What conditions must I meet?
I. Have a valid e.firma.
II. Be up to date in the fulfillment of your tax obligations.
III. Not be found in the list of companies published by the SAT, pursuant to articles 69, with the exception of the
fractions II and VI, 69-B, fourth paragraph or 69-B Bis, ninth paragraph of the CFF.
IV. Have valid digital seal certificates, as well as not be found in any of the circumstances established
in article 17-H Bis of the CFF, during the last twelve months, counted from the date of submission of the registration request.
V. Have a valid program or authorization to be able to designate merchandise under the regimes indicated in
articles 28-A, first paragraph of the VAT Law and 15-A, first paragraph of the IEPS Law.

128 OFFICIAL GAZETTE Thursday, January 9, 2025

VI. The status of the tax mailbox must be found as Validated.
VII. Keep accounting in electronic media and enter it monthly through the SAT portal, pursuant to
article 28, fractions III and IV of the CFF and rules 2.8.1.5. and 2.8.1.6. of the RMF
VIII. Be up to date in the fulfillment of the obligations established in Annex 30 of the RGCE, in case of having
previously had Registration in the Enterprise Certification Scheme under the VAT and IEPS modality or with a VAT and IEPS guarantee, even if it is valid or expired.
IX. Comply with the obligation to withhold and pay the ISR of the workers who carry out the production process or provide
service, as applicable.
In case of subcontracting specialized services or the execution of specialized works, comply with what is established in article 27, fraction V, third paragraph of the ISR Law.
X. Have registered with the SAT the domiciles where you carry out activities linked to the Maquiladora or
Export Program or use for the development of your economic and foreign trade activities, pursuant to the articles 27, section B, fractions II and III of the CFF and 29, fraction VIII of the CFF Regulations.
XI. Not be suspended from the Importers Registry, the Specific Sector Importers Registry or the
Sectoral Exporters Registry.
XII. That the SAT has not filed a criminal complaint or report against the partners, shareholders, legal representative
with power of attorney for acts of dominion or members of the administration of the requesting company or, if applicable, declaration of prejudice; during the last three years prior to the submission of the request.
XIII. Keep inventory control in accordance with article 59, fraction I of the Law.
XIV. The partners or shareholders, legal representative with power of attorney for acts of dominion and members of the administration are
up to date in the fulfillment of their tax obligations and are not linked to companies whose Registration in the Enterprise Certification Scheme has been cancelled.
XV. The cancellation request will proceed when the VAT and/or IEPS payment that was the subject of the guarantee offered is made, attaching the respective payment receipt or, if applicable, accrediting that there is no pending balance subject to said guarantee.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Will the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service? In the following link:
https://www.ventanillaunica.gob.mx/vucem/index.html, with the folio number assigned to the procedure.
No.

Resolution of the Procedure or Service
The resolution will be notified to you through the Digital Counter.

What document do I obtain at the end of the Procedure or Service?
What is the validity of the Procedure or Service?
Receipt of procedure. I. For acceptance of bond or letter of credit it will be of thirty months.
II. In the case of renewal of the bond or the
expansion of the validity of the letter of credit, it will be granted for a period of twelve additional months to the accepted validity.

ATTENTION CHANNELS

Thursday, January 9, 2025 OFFICIAL GAZETTE 129

Additional Information
I. If compliance with the requirement is not met within the established period, it will be understood that the request was withdrawn.
II. The maximum time limit for the authority to resolve the acceptance request will be calculated from the fulfillment of the
totality of the requirements and conditions indicated in this procedure sheet.
III. In case that the renewal of the bond or the expansion of the validity of the letter of credit is not presented
time and properly, the bond will be considered not renewed or the validity of the letter of credit not expanded, as applicable, and as a consequence you must request the cancellation of the guarantee. Once cancelled, you can resubmit the request for acceptance of a new guarantee in terms of the present procedure sheet.

Legal Basis
Articles 28-A of the VAT Law, 15-A of the IEPS Law, 141 and 142 of the CFF, 89 and 90 of the CFF Regulations, and the rules 7.4.1., 7.4.2., 7.4.4. and 7.4.10. of the RGCE.

64/LA Request for authorization to donate temporarily imported merchandise to the Federal Treasury.
Procedure
Service
Description of the Procedure or Service Amount Submits the request to donate temporarily imported merchandise to the Federal Treasury.
Free
Payment of rights
Cost: $

Who can request the Procedure or Service? When is it presented?
Persons who had temporarily imported merchandise.
Up to three months before the expiration date of the temporary import.

Where can I present it? I. Before the clerk's office of the ACNCE, located at Avenida Hidalgo No. 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City from Monday to Friday in a schedule of 8:00 to 14:30 hours.
II. Before the closest ADJ to the place where the merchandise to be donated is located.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?
I. Go with the procedure documentation to the clerk's office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free-form letter, as a receipt of receipt.

What requirements must I meet?
I. Free-form request letter, in which you comply with what is established in fraction II, third paragraph of this Annex and 19
of the CFF, specifying and stating under oath the following:
a) The causes that motivated the donation. b) The quantity of the merchandise for which the donation is requested (expressed in measurement units of the TIGIE). c) The specific place where the merchandise for which the donation is requested is located, specifying the person or persons who have possession or custody of them. d) The national and international legal provisions to which the merchandise for which the donation is requested is subject. e) If the merchandise intended to be donated has been involved in any criminal procedure, for the possible commission or for the commission of any crime, federal and/or local. f) If the merchandise for which the donation is requested is up to date in the fulfillment of its administrative, corporate, tax, environmental, customs, foreign trade and other obligations, in accordance with the national and international legal provisions applicable to them. g) That you assume responsibility for complying with and covering all obligations, commitments, consequences and/or expenses not covered or those expenses that result from an accident, force majeure or fortuitous event or those that result (in civil, administrative, commercial, criminal, tax, environmental, maritime, labor and any other nature), that have been generated since its importation, until the date when the authorities corresponding receive them, through a delivery receipt, for their administration and destination, in case that the donation of the merchandise subject to the request is authorized.
II. To the free-form letter you must attach the following:
a) Catalogs, technical sheets, labels, photographs, plans, etc. (in Spanish) that describe in detail the physical and technical characteristics and other elements that will allow the full identification of the merchandise for which the donation is requested.

130 OFFICIAL GAZETTE Thursday, January 9, 2025

b) Document(s) that support the temporary importation of the goods for which the donation is requested. c) Document(s) by which ownership of the goods for which the donation is requested is accredited. d) Document issued by an expert in the matter, which supports the value of the goods for which the donation is requested, dated no more than three months prior to the date of submission of your application. e) Document issued by an expert in the matter, in which it is accredited that the goods for which the donation is requested are in good condition of use, dated no more than three months prior to the date of submission of your application. f) If applicable, valid documents by which compliance with the obligations referred to in fraction I, subsection f) of this section is accredited.

What conditions must I comply with?
I. Be registered and active in the RFC (Taxpayer Registry Code).
II. Have a valid e.firma (electronic signature).
III. Be up to date in fulfilling your tax obligations.
IV. That the term of the temporary importation of the goods has not expired.
V. Have a tax mailbox (buzón tributario).
VI. Authorization cannot be requested to donate to the Federal Treasury explosive, flammable, corrosive, polluting, radioactive, or perishable goods, unless the customs authority considers that there are duly justified causes.

Resolution of the Procedure or Service
The resolution will be notified to you through the tax mailbox, or in person.

Maximum time limit for the SAT to resolve the Procedure or Service One month.
Maximum time limit for the SAT to request additional information Twenty-nine days.
Maximum time limit to comply with the requested information Ten days.

What document do I obtain upon completing the Procedure or Service?
Response letter.
What is the validity period of the Procedure or Service?
Not applicable.

ATTENTION CHANNELS
Inquiries and doubts
Not applicable.
Complaints and reports
I. Complaints and Reports SAT: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile Application for cell phone, section Complaints and Reports.
IV. On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia
V. Red phones located at SAT offices.

Additional Information
I. When any of the documents referred to in the section "What requirements must I comply with?" is in a language other than Spanish, you must present the translation into Spanish.
II. The documentation that must be presented in relation to the procedure may be sent through the tax mailbox or delivered at the official records office or management control of the corresponding customs authority.
III. The maximum time limit for the SAT to resolve the procedure shall be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.

Legal Basis
Articles 18, 18-A and 19 of the CFF, 164 of the Regulation, and rules 1.2.2. and 3.3.18. of the RGCE.

Thursday, January 9, 2025 OFFICIAL GAZETTE 131

65/LA Authorization for the importation of household effects for national students and researchers.
Procedure
Service
Description of the Procedure or Service Amount Submit the application for authorization to import household effects without paying foreign trade taxes. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it submitted?
National students and researchers who return to the country after residing abroad, or in the case of minors, the father or tutor of said students. Up to three months before their arrival to national territory, or within six months after their arrival to national territory.

Where can I submit it? I. Before the official records office of the ACNCE, located at Avenida Hidalgo No. 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, from Monday to Friday in a schedule of 8:00 to 14:30 hours.
II. Before the ADJ through the tax mailbox. https://www.sat.gob.mx

What requirements must I comply with?
I. Free writing, in which you must state the following:
a) Name of the importer. b) Address where they established residence abroad. c) Time of residence abroad. d) Date of arrival to national territory. e) Detailed description and quantity of the goods that make up the household effects. f) Under oath, that the goods were acquired at least six months before their arrival to national territory.
II. Certificate or certificates issued by the academic institutions where studies or investigations were carried out abroad, stating that the duration of their studies was at least one year.
III. Copy of the document accrediting arrival to national territory, if the applicant is currently abroad.
IV. Copy of the passport page containing the entry stamp to national territory from the INM, if the applicant is already in national territory.
V. Translation of documentation that is in a language other than Spanish.

What conditions must I comply with?
I. Be a national student or researcher.
II. Have resided abroad for at least one year.
III. Have a valid advanced electronic signature, if presented via tax mailbox.
IV. Be up to date in fulfilling your tax obligations.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Will the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service? Go to the ACNCE or consult the tax mailbox at the link:
https://www.sat.gob.mx/personas/comercio-exterior No.

Resolution of the Procedure or Service
I. The resolution will be issued whenever all requirements are met and you will be notified in the forms indicated in articles 134, fractions I and II and 136 of the CFF, as applicable.
II. In the case of having submitted the application online, the resolution will be notified through the tax mailbox.

Maximum time limit for the SAT to resolve the Procedure or Service Three months.
Maximum time limit for the SAT to request additional information One month.
Maximum time limit to comply with the requested information Ten days.

132 OFFICIAL GAZETTE Thursday, January 9, 2025

What document do I obtain upon completing the Procedure or Service?
Response letter.
What is the validity period of the Procedure or Service?
The validity period of the resolution is for the fiscal year corresponding.

ATTENTION CHANNELS
Inquiries and doubts
I. MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for United States and Canada.
II. Personal attention at SAT offices, located in various cities of the country, in an attention schedule of Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.
The addresses of the offices are available at:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios
III. At the Tax Services Modules and Rapid Business Opening Modules, the attention schedule adapts, so it may be from 8:30 until 14:30 hours.
IV. Via Chat: http://chat.sat.gob.mx
Complaints and reports
I. Complaints and Reports SAT: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile Application for cell phone, section Complaints and Reports.
IV. On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia
V. Red phones located at SAT offices.

Additional Information
I. The maximum time limit for the SAT to resolve the procedure shall be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.
II. The maximum time limit for you to comply with the requested information will start from the day following the effective date of notification.

Legal Basis
Article 61, fraction VII of the Law, 100, 101, penultimate and last paragraph, 32-D and 69-B of the CFF and 104 of the Regulation, rules 1.2.2. and 3.3.4. of the RGCE and 2.1.36. of the RMF.

66/LA Authorization for the exemption of foreign trade taxes in the importation of donated merchandise.
Procedure
Service
Description of the Procedure or Service Amount Submit the application for authorization when you receive donated merchandise from abroad to be destined for cultural, educational, research, public health, or social service purposes, without paying foreign trade taxes. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it submitted?
Public bodies and non-profit legal entities authorized to receive deductible donations for Income Tax purposes.
When you wish to obtain authorization for the exemption of foreign trade taxes on donated merchandise from abroad to be destined for cultural, educational, research, public health, or social service purposes.

Where can I submit it? In the Digital Window (Ventanilla Digital).

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Enter the link: https://www.ventanillaunica.gob.mx/vucem/index.html
II. Log in with your e.firma or your username and password.
III. Capture the data requested by the procedure.
IV. Attach the corresponding documentation and information for your procedure.

What requirements must I comply with?
I. Capture the following information:
a) Customs office through which the merchandise will enter. b) Description of the merchandise, with the data indicated in the donation letter. c) Purposes to which the merchandise will be destined and specific use. d) Whether the merchandise will form part of the assets of your represented entity. When it concerns merchandise destined for public health, social service purposes, or donated toys for educational purposes, it will not be necessary to prove that the merchandise forms part of the importer's assets; however, when it concerns an organization authorized to receive deductible donations, it must inform in the control of in-kind donations the destination given to the merchandise.

Thursday, January 9, 2025 OFFICIAL GAZETTE 133

e) General data of the foreign donor. f) If it is a non-profit legal entity authorized by the SAT to receive deductible donations in accordance with the Income Tax Law, as well as the activities for which it is authorized.
II. Attach the following documents:
a) Donation letter issued by the donor in favor of the interested party, stating: The detailed description of the merchandise subject to donation, quantity, type, value, and if applicable, brand, model year, and serial number. b) Translation of the donation letter when presented in a language other than Spanish. c) When the donor is an individual, present a document accrediting that they are foreign.
III. In the case of modification, the documentation accrediting the requested modification must be attached, in accordance with the requirements established for granting the authorization.

What conditions must I comply with?
I. Be registered and active in the RFC.
II. Have a valid e.firma.
III. Be up to date in fulfilling your tax obligations.
IV. That the donated merchandise is susceptible to being destined for cultural, educational, research, public health, or social service purposes.
V. That the merchandise forms part of the importer's assets, except in the case indicated in fraction I, subsection d) of the section "What requirements must I comply with?".
VI. That the merchandise is located abroad or in deposit at the customs.

Resolution of the Procedure or Service
The resolution will be notified to you through the Digital Window.

Maximum time limit for the ANAM to resolve the Procedure or Service Five days.
Maximum time limit for the ANAM to request additional information Three months.
Maximum time limit to comply with the requested information Ten days.

What document do I obtain upon completing the Procedure or Service?
Response letter.
What is the validity period of the Procedure or Service?
Until December 31 of the year in which the authorization was requested.

ATTENTION CHANNELS
Inquiries and doubts
Not applicable.
Complaints and reports
I. Email: denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional Information
I. When you need to modify the authorization request, you must do so through the Digital Window attaching the corresponding documents.
The serial number of the merchandise cannot be modified, nor can different merchandise be added to that authorized; in such case, a new authorization request must be entered.
II. The maximum time limit for the ANAM to resolve the procedure shall be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.
III. The maximum time limit to comply with the requested information will be counted from the day following its notification.
IV. For the purposes of this procedure, public bodies are considered, in an illustrative rather than exhaustive manner, state secretariats, state governments, municipalities, territorial demarcations of Mexico City, and decentralized bodies of each level of government.
V. The authorized corporate purpose of legal entities authorized to receive deductible donations must correspond to assistance, educational, research, or cultural activities, established in the Income Tax Law.

Legal Basis
Articles 61, fraction IX of the Law, 18 and 37 of the CFF, 2o., fraction VI of the LFDC and 109 of the Regulation and rules 1.2.2. and 3.3.6., fraction I of the RGCE.

134 OFFICIAL GAZETTE Thursday, January 9, 2025

67/LA Authorization for definitive importation without payment of foreign trade taxes, of special or permanently adapted vehicles for the needs of persons with disabilities. Procedure Service Description of the Procedure or Service Amount Submit the application to obtain authorization to import a special or permanently adapted vehicle for a person with disability without paying foreign trade taxes. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it submitted?
Individuals with disabilities and non-profit legal entities authorized to receive deductible donations under the terms of the Income Tax Law.
When you wish to obtain authorization to import a special or permanently adapted vehicle for a person with disability without paying foreign trade taxes.

Where can I submit it? I. Before the official records office of the ACNCE, located at Avenida Hidalgo No. 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, from Monday to Friday in a schedule of 8:30 to 14:30 hours.
II. Before the corresponding ADJ to your tax domicile, through the tax mailbox.

What requirements must I comply with?
Free writing, to which you must attach the following:
I. Original document issued by the manager of the specialized technical establishment abroad that performed the adaptation, with its respective translation into Spanish, clearly indicating the following:
a) Identification data of the vehicle (brand, model, type, and serial number). b) That the adaptation made to the vehicle is permanent, describing its characteristics and functions. c) General data of the establishment (address, telephone, email, tax identification number) and name of the manager thereof.
II. Photographs in which it is clearly appreciated what the adaptation made to the vehicle consists of and that it is permanent, in which the following is appreciated:
a) For acceleration and braking devices:
1. The general adaptation of the device to the vehicle.
2. The manual or electrical control system that activates the vehicle's acceleration or braking systems, if applicable, of the clutch, so that it is appreciated how the device is permanently supported on the steering wheel.
3. Panoramic view of the vehicle.
4. View of the driver's side.
b) For ramp devices:
1. General adaptation of the ramp.
2. Functioning of the ramp (deployment sequence) and that it is not merely overlaid on the vehicle.
3. Panoramic view of the vehicle.
4. Ramp controls.
III. Original certificate issued by a health institution with official authorization, not older than three months, by which you accredit your disability, which must contain the following information:
a) Full name of the person with disability. b) Description of the disability. c) Full name of the legal representative or general director of the health institution issuing the medical certificate. d) Address, telephone, and documents accrediting the corresponding registration as a health institution. This requirement must only be attached when it concerns individuals with some disability.
IV. Certified copy of the title of ownership (front and back), accrediting legal possession of the vehicle. This requirement must only be attached when it concerns individuals with some disability.
V. Notarized deed of incorporation where you accredit that your corporate purpose is the care of persons with disabilities. This requirement must only be attached when it concerns legal entities.
VI. Birth certificate, or Legal Guardianship Resolution, by which parental authority is accredited. This requirement must only be attached in the case of minor individuals.
VII. Translation of documentation that is in a language other than Spanish.

Thursday, January 9, 2025 OFFICIAL GAZETTE 135 What conditions must I comply with?
I. Have any of the following legal statuses:
a) Natural person with some disability, which, for the purposes of this procedure, is considered a person with disability one who, due to the loss or abnormality of a psychological, physiological, or anatomical structure or function, suffers a restriction or absence of the capacity to perform an activity in the manner or within the margin considered normal for a human being. b) Moral persons (legal entities), non-profit, authorized to receive deductible donations under the terms of the Income Tax Law (ISR).
II. That the vehicle is located outside national territory.
III. Be up to date in fulfilling your tax obligations.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Will the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service? Through the email address:
autorizacionesancea@sat.gob.mx or consult the tax mailbox at the link:
https://www.sat.gob.mx/personas/comercio-exterior

No.
Resolution of the Procedure or Service
I. The resolution will be delivered in person by a notifier at the address indicated in the application.
II. In the case of having submitted the application online, the resolution will be delivered through the tax mailbox.

Maximum time limit for the SAT to resolve the Procedure or Service | Maximum time limit for the SAT to request additional information | Maximum time limit to comply with the requested information Three months. | One month. | Ten days.

What document do I obtain upon completing the Procedure or Service?
Office letter responding to the authorization for the definitive import without payment of foreign trade taxes of special or permanently adapted vehicles to the needs of persons with disabilities.

What is the validity period of the Procedure or Service?
The validity period of the resolution is for the corresponding fiscal year.

ATTENTION CHANNELS
Inquiries and doubts | Complaints and reports
I. MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for the United States and Canada.
II. Personal attention at SAT offices, located in various cities of the country, during business hours Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.
The addresses of the offices are available at:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios
III. At the Tax Services Modules and Rapid Business Opening Modules, the business hours are adapted, so they may be from 8:30 until 14:30 hours.
IV. Via Chat: http://chat.sat.gob.mx

I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile App, section Complaints and Reports.
IV. On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia
V. Red phones located in SAT offices.

Additional Information
I. Natural persons may import a special or adapted vehicle every four years, which they may not sell until the end of said term.
II. Non-profit moral persons authorized to receive deductible donations under the terms of the ISR Law may import up to three special or adapted vehicles every four years, which they may not sell until the end of said term.
III. Documentation presented in another language must be accompanied by its translation into Spanish.
IV. The authorization will be granted within a maximum period of three months, counted from the date the application was duly filled out with the corresponding documentation.
V. The maximum time limit for the SAT to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.
VI. The maximum time limit to comply with the requested information will be calculated from the day following the notification takes effect.

Legal Basis
Articles 61, fraction XV, 63 and 96 of the Law, 32-D of the CFF and 105 of the Regulation, rules 1.2.2., 3.3.10. and 3.5.1. of the RGCE and 2.1.36. and 3.10.2.1. of the RMF.

136 OFFICIAL GAZETTE Thursday, January 9, 2025 68/LA Authorization for definitive import without payment of foreign trade taxes, of goods that allow to supplement or diminish some disability. Procedure Service Description of the Procedure or Service Amount Submits the application for authorization to import goods that allow to supplement or diminish some disability without payment of foreign trade taxes. Free Payment of rights Cost: $

Who can apply for the Procedure or Service? When is it submitted?
Persons with disabilities and non-profit moral persons authorized to receive deductible donations under the terms of the ISR Law.
When you wish to obtain authorization to import goods that allow to supplement or diminish some disability without payment of foreign trade taxes.

Where can I submit it? I. Before the official registry office of the ACNCE, located at Avenida Hidalgo No. 77, Guerrero neighborhood, Cuauhtémoc Alcaldía, postal code 06300, Mexico City, Monday to Friday during business hours from 8:30 to 14:30 hours.
II. Before the ADJ corresponding to the taxpayer's domicile, through the tax mailbox.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Go with the procedure documentation to the official registry office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free-form writing as proof of receipt.
IV. If applicable, log in to https://www.sat.gob.mx

What requirements must I comply with?
Free-form writing, to which you must attach the following:
I. Brochures, catalogs or technical information, from which it is clear how they supplement or diminish your disability.
II. Detailed description (type, brand, model, serial number), for the purpose of being included in the corresponding authorization.
III. Certificate issued by a health institution with official authorization, with an age not greater than three months, with which you prove your disability, which must contain the following information:
a) Full name of the person with disability and the key in the RFC. b) Description of the disability. c) Full name of the legal representative or general director of the health institution issuing the medical certificate. d) Address, phone number and the corresponding registration as a health institution. The present requirement shall only be attached when dealing with natural persons with some disability.
IV. Equivalent document, issued in the name of the person with disability or, if applicable, in the name of the parents (in the case of minors with disabilities) or tutors (in the case of adults with disabilities).
The present requirement shall only be attached when dealing with natural persons with some disability.
V. Notarized articles of incorporation where you prove that your corporate object is the care of persons with disabilities.
The present requirement shall only be attached when dealing with moral persons.
VI. Birth certificate or Legal Guardianship Resolution, with which you prove parental authority. This requirement shall only be attached when dealing with natural persons under age.
VII. Translation of the documentation that is in a language other than Spanish.

What conditions must I comply with?
I. Have any of the following legal statuses:
a) Natural person with some disability, considered a person with disability one who, due to the loss or abnormality of a psychological, physiological, or anatomical structure or function, suffers a restriction or absence of the capacity to perform an activity in the manner or within the margin considered normal for a human being, in accordance with article 61, fraction XV, second paragraph, of the Law. b) Moral persons non-profit, authorized to receive deductible donations under the terms of the ISR Law.
II. That the merchandise is located outside national territory.
III. Be up to date in fulfilling your tax obligations.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Will the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service? Through the email address:
autorizacionesancea@sat.gob.mx or consult the tax mailbox at the link:
https://www.sat.gob.mx/personas/comercio-exterior

No.

Thursday, January 9, 2025 OFFICIAL GAZETTE 137 Resolution of the Procedure or Service
I. The resolution will be issued whenever all requirements are met and you will be notified in the forms set forth in articles 134, fractions I and III and 136 of the CFF, as applicable.
II. In the case of having submitted the application online, the resolution will be notified to you through the tax mailbox.

What document do I obtain upon completing the Procedure or Service?
Response Office Letter. What is the validity period of the Procedure or Service?
The validity period of the resolution is for the corresponding fiscal year.

Additional Information
I. Under the coverage of this procedure sheet, goods that by their characteristics supplement or diminish the disability and allow physical, educational, professional or social development, such as prostheses, orthoses or any other technical aid that adapts to the person's body, may be imported.
II. The authorization will be granted within a maximum period of three months, counted from the date the application was duly filled out with the corresponding documentation.
III. The maximum time limit for the SAT to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.
IV. The maximum time limit to comply with the requested information will be calculated from the day following the notification takes effect.

Legal Basis
Articles 61, fraction XV of the Law, 32-D and 69-B of the CFF and 105 of the Regulation, rules 1.2.2. and 3.3.10. of the RGCE and 2.1.36. and 3.10.2.1. of the RMF.

69/LA Authorization to request exemption from foreign trade taxes on the importation of machinery, obsolete equipment or scrap by companies with IMMEX Program. Procedure Service Description of the Procedure or Service Amount Submits this application for authorization to receive in donation scrap, machinery and obsolete equipment by companies with IMMEX Program. Free Payment of rights Cost: $

Who can apply for the Procedure or Service? When is it submitted?
Public bodies and non-taxpayer moral persons authorized to receive deductible donations for ISR purposes.
When you desire authorization to receive in donation scrap, machinery and obsolete equipment by companies with IMMEX Program.

Where can I submit it? Through the Digital Window.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Enter the link: https://www.ventanillaunica.gob.mx/vucem/index.html
II. Log in with your e.firma or your user name and password.
III. Capture the data requested by the procedure.
IV. Attach the documentation and information corresponding to your procedure.

138 OFFICIAL GAZETTE Thursday, January 9, 2025 What requirements must I comply with?
I. Free-form writing, in which you must state the following:
a) Number of IMMEX Program authorized by the SE. b) Description of the merchandise, which must be provided with the data indicated in the donation letter. c) Purposes to which the merchandise will be destined and specific use, linked with the corporate object of the applicant. d) Description of the donor's data.
II. Appointment of the public official who signs the application, in the case of public bodies such as the Federation, the Federal Entities, the Municipalities, the territorial demarcations of Mexico City, as well as their decentralized organs.
III. Donation letter issued by company with IMMEX Program, in favor of the interested party, in which the type of merchandise (machinery and obsolete equipment or scrap), detailed description of the characteristics of the merchandise, quantity, unit of measurement and, if applicable, brand, year-model and serial number are indicated.

What conditions must I comply with?
I. Be registered and active in the RFC.
II. Have a valid e.firma.
III. That the donor is a company with IMMEX Program granted by the SE valid.
IV. That you are a non-taxpayer moral person authorized to receive deductible donations under the terms of the ISR Law and in accordance with the RMF.
V. That the merchandise, when it comes to machinery and obsolete equipment or scrap, has a minimum age of three years, counted from the date the company with IMMEX Program carried out the temporary import.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Will the ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service? Log in to the Digital Window, at the link https://www.ventanillaunica.gob.mx/vucem/index.html, with the assigned folio number.

No.
Resolution of the Procedure or Service
The response office letter will be notified to you through the Digital Window.

Maximum time limit for the ANAM to resolve the Procedure or Service | Maximum time limit for the ANAM to request additional information | Maximum time limit to comply with the requested information Three months. | Three months. | Ten days.

What document do I obtain upon completing the Procedure or Service?
Response Office Letter. What is the validity period of the Procedure or Service?
On the last day of the months of January, April, July and October, as applicable.

ATTENTION CHANNELS
Inquiries and doubts | Complaints and reports
Not applicable. I. Email:
denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional Information
I. Documents exhibited previously, which are valid at the time of a new application, should not be presented again.
II. When you need to modify or add the data or attached documentation in the authorization application, you must do so through the Digital Window, attaching the corresponding documents.
III. The maximum time limit for the ANAM to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.

Legal Basis
Articles 61, fraction XVI of the Law, 18 and 37 of the CFF, 2o., fraction VI of the LFDC and 109 and 172 of the Regulation and rules 1.2.2. and 3.3.11. of the RGCE.

Thursday, January 9, 2025 OFFICIAL GAZETTE 139 70/LA Request for favorable technical opinion on compliance with security measures of the computer program to carry out volumetric controls, to obtain authorization for the entry or exit of merchandise from national territory through places other than authorized. Procedure Service Description of the Procedure or Service Amount Submits the application to obtain the technical opinion on the compliance with the security measures of your computer program to carry out volumetric controls. Free Payment of rights Cost: $

Who can apply for the Procedure or Service? When is it submitted?
Moral persons (legal entities). I. When you wish to obtain the technical opinion on the compliance with the security measures of your computer program to carry out volumetric controls.
II. You must take into consideration that to request the authorization referred to in rule 2.4.1. of the RGCE, you must have the favorable technical opinion.

Where can I submit it? Before the ACSMC, located at Calzada de Tlalpan No. 2775, San Pablo Tepetlapa neighborhood, Coyoacán, postal code 04620, Mexico City, prior appointment requested at the official email oficialdecumplimiento@sat.gob.mx or by phone: 55-58-09-02-00 ext. 48340 during business hours Monday to Friday from 9:00 to 13:30 hours and from 15:30 to 17:30 hours.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Go to the ACSMC offices, prior appointment, mentioned in the section Where can I submit it?.
II. Deliver the documentation mentioned in the section What requirements must I comply with?, to the staff attending the procedure.
III. When you meet the requirements and conditions, receive a copy of the stamped free-form writing as proof of receipt. Otherwise, you will be informed of what is missing and you must resubmit the procedure.
IV. To verify if the authority requested additional information, enter the SAT Portal, within a period of two months after the submission of the procedure, in the route: https://www.sat.gob.mx/personas/iniciar-sesion, according to the following:
a) In the tax mailbox, capture the key in the RFC, password and captcha or your e.firma and, select the button Start session. b) In the section My notifications, you can consult the field Pending, where:

When you have met the requirements, you will find the favorable technical opinion office letter.
In case that you had not met any of them, you will find a requirement office letter to remedy non-compliance and you will be granted a period of ten days for its attention, counted from the date the Requirement Office Letter to remedy non-compliance takes effect.
These omissions must be remedied in person at the address indicated in the section Where can I submit it? of this sheet. You must present this information as follows:
i. Free-form writing, which must be signed by the legal representative or legal attorney with powers for such effect, signed manually or with e.firma, which must contain the number of the requirement office letter to remedy non-compliance and in a removable memory unit the documentation and elements that prove due compliance of the requirements established in sections 30.6.1.4. and 30.6.2. of Annex 30 Technical specifications of functionality and security of equipment and computer programs to carry out volumetric controls of hydrocarbons and petroleum products of the RMF, only those that the applicant failed to comply with.
Once the requirement office letter to remedy non-compliance is attended, the ACSMC will analyze the information. In case of meeting the requirements and conditions, it will issue a favorable technical opinion office letter. Otherwise, it will issue an unfavorable technical opinion office letter.

What requirements must I comply with?
I. Original free-form writing and copy which must be signed by the legal representative or legal attorney with powers for such effect, signed manually or with e.firma, which must contain:
a) Name or corporate name, tax domicile of the moral person, data center domicile (if applicable) and key assigned by the RFC of the moral person. b) Name, email and phone of the legal representative or legal attorney, as well as of the person designated as contact with the SAT, in case it is necessary to make any technical clarification related to the application. c) The statement that the computer program to carry out volumetric controls complies with what is stated in sections 30.6.1.3., 30.6.1.4. and 30.6.2. of Annex 30 Technical specifications of functionality and security of equipment and computer programs to carry out volumetric controls of hydrocarbons and petroleum products of the RMF. d) The statement regarding the ownership of intellectual property rights or licensing of the computer program, and that the SAT is authorized to verify only that the codes perform the processes that require validation and technical opinion established in the law.

140 OFFICIAL GAZETTE Thursday, January 9, 2025

If you are the legal representative:
I. Notarial power of attorney to prove the personality of the legal representative (certified copy and simple copy for comparison) or power of attorney signed before two witnesses and ratified signatures before tax authorities or a public notary (original and simple copy for comparison).
II. Notarial document with which you have appointed the legal representative for tax purposes, in the case of residents abroad or foreigners residing in Mexico (certified copy and simple copy for comparison).
For further reference, consult in fraction I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection C) Powers, of Annex 1-A Tax Procedures of the RMF.
III. Official identification, any of those indicated in fraction I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection A) Official identification, of Annex 1-A Tax Procedures of the RMF.

What conditions must I meet?
I. Have an e.firma or password.
II. Have an active tax mailbox.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Will the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service? By telephone call to the ACSMC which is found in the section "Where can I submit it?", at phone 55-58-09-02-00 ext. 48340, during the hours of attention from Monday to Friday from 9:00 to 13:30 hours and from 15:30 to 17:30 hours or to the official email oficialdecumplimiento@sat.gob.mx Yes, if applicable, verification visit at the address indicated in the application, as well as, you may request the source code in order to prove the application of the information security standards described in sections 30.6.1.3., 30.6.1.4. and 30.6.2. of Annex 30 Technical specifications of functionality and security of equipment and computer programs to carry out volumetric controls of hydrocarbons and petroleum products of the RMF.

Resolution of the Procedure or Service
The ACSMC will verify if you meet all the requirements and conditions and will issue an official letter of favorable technical opinion or official letter of unfavorable technical opinion.

What document do I obtain at the end of the Procedure or Service?
What is the validity of the Procedure or Service?
I. Upon submission of the procedure: Copy of the free writing stamped as receipt acknowledgment.
II. At the end of the procedure, you will receive via tax mailbox:
a) In case of meeting the requirements and conditions: Official Letter of Favorable Technical Opinion. b) In case of not meeting the requirements and conditions: Official Letter of Unfavorable Technical Opinion. One month.

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
I. By calling the ACSMC at phone 55-58-09-02-00 ext. 48340. Hours of attention: from Monday to Friday from 9:00 to 13:30 hours and from 15:30 to 17:30 hours.
II. Send email to oficialdecumplimiento@sat.gob.mx
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile Application for cell phone, section Complaints and Reports.
IV. On the SAT Portal: www.sat.gob.mx
V. Red phones located in SAT offices.

Additional information
The requirements established in sections 30.6.1.3., 30.6.1.4. and 30.6.2. of Annex 30 Technical specifications of functionality and security of equipment and computer programs to carry out volumetric controls of hydrocarbons and petroleum products of the RMF, will be subject to documentary verification.

Legal basis
Articles 28, fraction I, subsection B and 69 of the CFF, rules 2.4.1. of the RGCE and 2.6.1.2. and Annexes 1-A and 30 of the RMF.

Thursday, January 9, 2025 OFFICIAL GAZETTE 141 71/LA Monthly notice of transfers to carry out submanufacturing operations.
Procedure
Service
Description of the Procedure or Service Amount Submits the notice when transfers are carried out to carry out export submanufacturing operations. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it submitted?
Companies with active IMMEX Program. Within the first five days of each month following having made the transfers.

Where can I submit it? In the Digital Window, through the following link:
https://www.ventanillaunica.gob.mx

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Enter https://www.ventanillaunica.gob.mx
II. Select Procedures of the SHCP.
III. Select Submission of notices from the section Foreign Trade Records.
IV. Choose the option Notice of transfers of merchandise from companies with IMMEX Program to third parties registered to operate in their Program, to carry out submanufacturing processes (rule 4.3.7.).
V. Enter the requested information.
VI. Attach the requested information.
VII. Sign the application.

What requirements must I meet?
I. IMMEX Program number of the company transferring.
II. Number of the customs entry or entries with which the merchandise was introduced.
III. Description, tariff classification and quantity according to the TIGIE of merchandise that will be the object of the submanufacturing operation.
IV. Address of the plant or warehouse where the merchandise to be transferred is located.
V. The name or corporate name of the person who will carry out the export submanufacturing operation.
VI. Authorization letter or registration before the SE of the person who will carry out the export submanufacturing operation.
VII. Address of the plant or warehouse where the submanufacturing operation will take place.
VIII. Commitment of the company that will carry out the submanufacturing to carry out or continue the industrial process.
IX. Acceptance of the company that will carry out the submanufacturing to assume joint and several liability with respect to all obligations on account of the beneficiary of the regime.
X. Original of the letter from the company that will carry out the submanufacturing where it assumes joint and several liability, in the terms of article 26, fraction VIII of the CFF, of the tax credits that may arise in the case of non-compliance with the obligation to return the merchandise.

What conditions must I meet?
I. Be registered and active in the RFC.
II. Have active IMMEX Program.
III. The tax address and the addresses where its export submanufacturing operations are carried out, be registered and active in the RFC.
IV. Have valid e.firma.
V. The status of the taxpayer's tax address must be Located.
VI. The status of the tax mailbox must be found as Validated.
VII. Be up to date in the fulfillment of your tax obligations, through your valid positive opinion.
VIII. Not be found in the list of companies published by the SAT, in accordance with articles 69, last paragraph, with the exception of fraction VI and 69-B, fourth paragraph of the CFF.

Resolution of the Procedure or Service
Not applicable.

142 OFFICIAL GAZETTE Thursday, January 9, 2025 What document do I obtain at the end of the Procedure or Service?
What is the validity of the Procedure or Service?
Receipt acknowledgment. Not applicable.

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
Via Chat: http://chat.sat.gob.mx I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile Application for cell phone, section Complaints and Reports.
IV. On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia
V. Red phones located in SAT offices.

Additional information
I. The documentation indicated in the section "What requirements must I meet?" you must digitize it and transmit it through the Digital Window.
II. The person who carries out the export submanufacturing operation are jointly and severally liable for the company with IMMEX Program, regarding the payment of contributions, benefits and their accessories.

Legal basis
Articles 112 of the Law, 21 and 22 of the IMMEX Decree, 169 of the Regulation, 32-D and 69-B of the CFF and rule 4.3.7. of the RGCE.

72/LA Request for donation of merchandise in cases of emergencies or natural disasters.
Procedure
Service
Description of the Procedure or Service Amount Submits the request to obtain authorization to import merchandise of foreign origin without payment of taxes on foreign trade, in cases of emergencies or natural disasters. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it submitted?
The Federation, the Federal Entities, the Municipalities, the territorial demarcations of Mexico City, and their decentralized bodies or decentralized organisms; international organizations of which Mexico is a full member, provided that the purposes for which said organizations were created correspond to the activities for which authorization can be obtained to receive deductible donations for ISR. Up to three months after the occurrence of the emergency or natural disaster.

Where can I submit it? Before the ACNCE, via the email donacionesxdesastre@sat.gob.mx

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
Send email with your request to the email address specified in the previous section.

What requirements must I meet?
I. Free writing, in which you must state the following:
a) The name, the RFC key and address of the donee, as well as the name and address of the donor. b) The legal representation of the requesting dependency, body or public organism, for which you must indicate the legal basis and attach in digital document copy of the official appointment, or the commission letter in which you are authorized to receive the merchandise, as well as a valid official identification in which name and signature are observed, which must coincide with the autograph signature of the request you present before the ACNCE. c) The customs office and date of entry of the merchandise subject to donation. d) The list of merchandise you wish to receive in donation, for the attention of basic requirements of subsistence in matters of food, clothing and health, as well as for the attention of requirements of housing, education and civil protection, which must not be subject to compliance with any non-tariff regulation and restriction. The list must specify the quantity of merchandise, the commercial unit of measurement according to the LIGIE, as well as the detailed description of the merchandise, use and function, if possible, the elements that illustrate and describe in a detailed manner the physical and technical characteristics, in quantitative and qualitative form of the same, as well as its constituent material.

Thursday, January 9, 2025 OFFICIAL GAZETTE 143 e) That the donor is the legitimate owner of the merchandise. f) The institutional email address in which you will be notified of the authorization. g) Declare under oath that the merchandise is located in foreign territory. h) In the case of vehicles listed in rule 3.3.14., fractions II and VII of the RGCE, you must present the title of ownership that proves the legal ownership of the merchandise. i) The express commitment of the non-commercialization of the merchandise subject to the donation. j) Indicate the emergency or natural disaster for which the merchandise will be donated, as well as the places to which it will be destined, including the corresponding distribution plan.
II. The free writing of donation addressed to the ACNCE signed by the donor with an age not greater than one month, in which you must state: the name, corporate name or reason and address of the donor, the will to carry out the donation, that the merchandise subject to donation is in good condition of use, the quantity, commercial unit of measurement and description of the merchandise subject to donation (constituent material, use or function) and indicating as recipient the Federation, the Federal Entities, the municipalities, the territorial demarcations of Mexico City, even their decentralized bodies or decentralized organisms; the international organizations of which Mexico is a full member, provided that the purposes for which said organizations were created correspond to the activities for which authorization can be obtained to receive donations deductible for ISR.
III. Likewise, you must attach an Excel file in which the information detailed in subsection d) of fraction I is broken down, which must coincide with what is stated in the free writing.

What conditions must I meet?
I. The merchandise must not be subject to non-tariff regulations and restrictions.
II. The merchandise must be located in foreign territory, as long as the ACNCE issues the official letter of response to the authorization request.
III. Merchandise whose description or quantity does not coincide with those authorized by the ACNCE cannot be introduced into national territory.
IV. Be up to date in the fulfillment of your tax obligations.
V. The attributions of the applicant must be consistent with the basic requirement for which the donation is made and/or in its case, the legal basis that grants them must be indicated.

Resolution of the Procedure or Service
If the request meets all the requirements you will obtain the official letter of response to the authorization request, which will be sent by email, in case of non-compliance, its rejection will be informed, being able to present it again once all the requirements and conditions are met.

What document do I obtain at the end of the Procedure or Service?
What is the validity of the Procedure or Service?
Official letter of response to the authorization request, which will be sent by email.
The validity period of the resolution is for the corresponding fiscal year.

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
I. MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for United States and Canada.
II. Personal attention in SAT offices, located in various cities of the country, in an attention schedule from Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.
The addresses of the offices are available at:
https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios
III. In the Tax Service Modules and SARE Modules, the attention schedule is adapted, so it may be from 8:30 until 14:30 hours.
IV. Via Chat: http://chat.sat.gob.mx
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile Application for cell phone, section Complaints and Reports.
IV. On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia
V. Red phones located in SAT offices.

144 OFFICIAL GAZETTE Thursday, January 9, 2025 Additional information
I. The information established in the section "What requirements must I meet?" of this procedure sheet must be attached as a digital document to the same and must be a faithful copy of the original.
II. The maximum time limit for the SAT to resolve the procedure will be calculated from the fulfillment of all the requirements and conditions established in this procedure sheet.
III. All documentation required for this procedure must be in Spanish.

Legal basis
Article 61, fraction XVII of the Law and 18, 18-A, 19 and 32-D of the CFF, rules 1.2.2., 1.3.1. and 3.3.14. and Annex 27 of the RGCE and rule 2.1.36. of the RMF.

73/LA Authorization of a second or subsequent household shipments of a permanent resident in national territory or national.
Procedure
Service
Description of the Procedure or Service Amount Submits the request to obtain authorization to import a second household shipment belonging to permanent residents in national territory or national without paying the IGI, without it being necessary to present the declaration certified by the Mexican consulate of the place where he resided. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it submitted?
Permanent residents. Once the year of importation of the first household shipment has passed.

Where can I submit it? Before the official office of the ACNCE, located at Avenida Hidalgo No. 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City from Monday to Friday in a schedule from 8:30 to 14:30 hours.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Go with the procedure documentation to the official office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free writing, as receipt acknowledgment.

What requirements must I meet?
I. Free writing, in which you must state the following:
a) Name of the permanent resident and the RFC key. b) Country where he established his residence abroad, attaching supporting documentation of said situation such as lease contract, payment of services, among others. c) Address in national territory and supporting documentation such as lease contract, payment of services, among others. d) Date of entry of the merchandise into national territory. e) Date of entry of the permanent resident into national territory and supporting documentation, such as plane tickets, passport, among others. f) Detailed description of each of the merchandise that makes up the household shipment, such as: number, brand, model, serial number, among others. g) Under oath, that the merchandise that makes up your household shipment, is composed of used articles and are exclusively for personal use.
II. Present invoices or documents that prove having acquired the merchandise at least six months before the request to enter the household shipment to the rest of the country. In case of not having the same, declare under oath that the merchandise was acquired at least six months before the request to enter the household shipment to the rest of the country.
III. Document with which you prove your status of permanent residence status issued by the INM.
IV. Copy of the definitive import customs entry of the previous household shipment and of the declaration certified by the Mexican consulate.
V. Translation of the documentation that is in a language other than Spanish.
For the case of fractions I, subsection b) and e), II and III you can present original or certified copy, as well as simple readable copy for comparison.

What conditions must I meet?
I. Have the status of permanent residence.
II. Be up to date in the fulfillment of your tax obligations.

Thursday, January 9, 2025 OFFICIAL GAZETTE 145

No.
Resolution of the Procedure or Service
The resolution of the application will be notified to you in the forms indicated in articles 134, fractions I and III and 136 of the CFF, as applicable.

What document do I obtain at the end of the Procedure or Service?
What is the validity of the Procedure or Service?
Response letter. The validity period of the resolution is for the corresponding fiscal year.

I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-
52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile Application for cell phone, section Complaints and
Reports.
IV. On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia
V. Red phones located in SAT offices.

Additional Information
I. If the requirement is not complied with within the established deadline, the application will be considered not filed, and a new application may be filed.
II. The maximum time limit for the SAT to resolve the procedure will be calculated from the compliance with all requirements and conditions established in this procedure sheet.
III. The maximum time limit to comply with the requested information will be calculated from the day following the notification takes effect.

Legal Basis
Articles 61, fraction VII of the Law and 100 and 101, second paragraph of the Regulation and rules 1.2.2. and 3.3.15. of the RGCE and 2.1.36. of the RMF.

74/LA Authorization for the importation of household goods for residents in the border strip or region to the rest of the country.
Procedure
Service
Description of the Procedure or Service Amount Submits the application for authorization to import household goods from the border region or strip without paying the IGI. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it presented?
Residents in the border strip or region. When you need to import household goods from the border region or strip to populations in the rest of the country, as long as you have resided for more than one year in the region or border strip.

Where can I present it? Before the clerk's office of the ACNCE in person, located at Avenida Hidalgo No. 77, Guerrero neighborhood, Cuauhtémoc Borough, postal code 06300, Mexico City from Monday to Friday during business hours from 8:30 to 14:30 hours, or via tax mailbox https://www.sat.gob.mx before the ADJ corresponding to the tax domicile of the applicant.

146 OFFICIAL GAZETTE Thursday, January 9, 2025

What requirements must I meet?
I. Free writing, in which you must state the following:
a) Name of the resident in the region or border strip and the RFC key. b) Address where you established your residence in the region or border strip and supporting documentation of the same. c) Date of departure from the region or border strip. d) Detailed description of each of the goods that make up the household goods, such as: number, brand, model, serial number, among others. e) Address and place where you will establish your residence in the rest of the national territory. f) Under oath, the following:

That the goods that make up your household goods consist of used articles and are
exclusively for your personal use.
That the goods were acquired at least six months before the application to import the household
goods to the rest of the country.
II. Present various documentation by which you prove having resided for more than one year in the region or
border strip, such as rental contracts, payment of electricity, water, property tax, telephone, among others.
III. In your case, present invoices or documents that prove having acquired the goods at least six
months before the application to import the household goods to the rest of the country.
IV. In your case, present a copy of the import entry for the definitive importation of the household goods to the border strip or region.
V. Valid official identification, in which the signature of the applicant is observed.
In the case that the procedure is presented before the ACNCE, you must attach to the documentation referred to in this
section, the following:
For the cases of fractions I, subsection b), II and V, you may present original or certified copy as well as simple readable copy for comparison.

Under what conditions must I comply?
I. Have been a resident in the border strip or region for more than one year.
II. Be up to date in the fulfillment of your tax obligations.
III. Have a valid e.firma, in case of presentation via tax mailbox.

No.
Resolution of the Procedure or Service
I. The resolution will be issued as long as you meet all requirements and. you will be notified in the forms indicated in
articles 134, fractions I and III and 136 of the CFF, as applicable.
II. In the case of having submitted the application online, the resolution will be notified through the tax mailbox.

What document do I obtain at the end of the Procedure or Service?
What is the validity of the Procedure or Service?
Response letter to the application for authorization of importation of household goods for residents in the border strip or region without paying the IGI to the rest of the country. The validity period of the resolution is for the corresponding fiscal year.

Thursday, January 9, 2025 OFFICIAL GAZETTE 147

Additional Information
I. The procedure will take effect from the date of receipt of the application in accordance with the means of presentation.
II. If the requirement is not complied with within the established deadline, the application will be considered not filed, and a new application may be filed.
III. The maximum time limit for the SAT to resolve the procedure will be calculated from the compliance with all requirements and conditions established in this procedure sheet.
IV. The maximum time limit to comply with the requested information will be calculated from the day following the notification takes effect.

Legal Basis
Articles 61, fraction VIII and 142 of the Law, 32-D and 69-B of the CFF and 100 and 194 of the Regulation and rules 1.2.2. and 3.4.2. of the RGCE and 2.1.36. of the RMF.

75/LA Application to obtain or renew the registration to carry out the transmission of information on used vehicles.
Procedure
Service
Description of the Procedure or Service Amount Submits the application to obtain or renew the registration to carry out the electronic transmission of information on used vehicles. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it presented?
Foreign companies that carry out the purchase and sale of used motor vehicles for their alienation and are interested in obtaining the registration to carry out the electronic transmission of used vehicle information. When you wish to obtain or renew the registration to carry out the electronic transmission of used vehicle information. In case of renewal, you must present it three months in advance of the expiration date of the respective registration.

Where can I present it? Before the clerk's office of the DGJA, located at Avenida Paseo de la Reforma No. 10, ground floor, Tabacalera neighborhood, Cuauhtémoc Borough, postal code 06030, Mexico City, during business hours from Monday to Thursday from 9:00 to 18:00 hours and Friday from 9:00 to 15:00 hours.

What requirements must I meet?
Free writing, in which you must state the following:
I. Regarding the Registration:
a) The name or corporate name of the company in question. b) The commercial address composed of the street, exterior number, interior number, postal code, city, entity and country. c) The email address to receive notifications. d) The telephone number(s). e) The Tax Identification Number (in the case of Canada, the business number and in the case of the United States of America, the tax identification number).

148 OFFICIAL GAZETTE Thursday, January 9, 2025

f) Acceptance that communications, requests for documentation or additional information, be notified via email. g) Under oath, that the data and documents attached are lawful, reliable and verifiable. h) An address to hear and receive notifications in national territory, as well as the name of the persons authorized to receive them and the name of their legal representative in national territory, complying with the formalities with which promotions presented before the authority must comply, as well as proving the corresponding legal representation. i) Documentation that you must attach:

Constitutive deed in which you prove that your exclusive activity or corporate object is the purchase and sale of
used motor vehicles for their alienation. When the constitutive deed is in a language different from Spanish or English, you must present the translation into Spanish made by an authorized expert.
Document by which you prove the legal representation of the applicant company.
Document(s) issued by the Department of Motor Vehicles (DMV) of the State
in which your domicile is located that prove(s) that during the last three years you have dedicated yourself to the purchase and sale of used motor vehicles, under the same name or corporate name.
Financial statements of the last 3 fiscal years audited by certified public accountants
in your country of residence, in which it is reflected that you obtained, in each of those exercises, income from the sale of used vehicles of at least 1,000,000.00 (one million dollars). When the financial statements are in a language other than Spanish or English, you must present the translation into Spanish made by an authorized expert. It will not be necessary to comply with the requirement of financial statements when the suppliers have quoted in recognized markets in their country of residence in accordance with what is established in article 16-C, fraction II of the CFF, for at least the last three years.
Prove having carried out purchase and sale operations in the six months immediately prior, in your
capacity as seller, for at least an average of fifty vehicles per month.
II. Regarding the Renewal:
a) Financial statements of the last three fiscal years audited by certified public accountants in your country of residence, in which it is reflected that you obtained, in each of those exercises, an income of at least $1,000,000.00 (one million dollars). When the financial statements are in a language other than Spanish or English, you must present the translation into Spanish made by an authorized expert. It will not be necessary to comply with the requirement of financial statements when the suppliers are quoting in recognized markets in their country of residence in accordance with what is established in article 16-C, fraction II of the CFF, for at least the last three years. b) In cases where there are modifications or additions to the documents presented previously, you must attach the documentation that proves the corresponding modification or addition. c) Prove having carried out purchase and sale operations in the six months immediately prior, in your capacity as seller, for at least an average of fifty vehicles per month.

Under what conditions must I comply?
The company must be legally constituted in your country of residence (United States of America or Canada).

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Will the ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service? Send email to: autorizaciones_2@anam.gob.mx, indicating the name of the legal entity and the folio number assigned to your application.

No.
Resolution of the Procedure or Service
I. The resolution with the corresponding registration will be notified to the email address indicated for those effects in the
application.
II. After the period of twenty days for the granting of the registration and fifteen days for the granting of the
renewal has elapsed, without you being notified of the resolution, you may consider that the authority resolved negatively.
III. In the case that the application has been rejected, you may submit your application again.

Maximum time limit for the ANAM to resolve the Procedure or Service Maximum time limit for the ANAM to request additional information Maximum time limit to comply with the requested information Twenty days for the granting of the registration. Fifteen days for the granting of the renewal. Twenty days. Ten days.

What document do I obtain at the end of the Procedure or Service?
What is the validity of the Procedure or Service?
I. Letter with the granted registration number.
II. Publication of key on the SAT Portal.
Four years.

Thursday, January 9, 2025 OFFICIAL GAZETTE 149

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
Not applicable. I. Email:
denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional Information
I. When any of the documents with which you prove compliance with any of the requirements is
issued with a trade name different from the corporate name that appears in the constitutive deed of the company, you must inform said situation through a free writing presented before the DGJA and prove with the corresponding documentation the relationship between said trade name and the corporate name of the applicant company.
II. The registration authorization must have the prior opinion of the UPIT in accordance with what is established in rule
3.5.9., fraction I, second paragraph.
III. The maximum time limit for the ANAM to resolve the procedure will be calculated from the compliance with all requirements and conditions established in this procedure sheet.
IV. In case of renewal, if there are modifications or additions to the documents presented previously or the current regulation at the time of presentation of the application requires new requirements, you must attach the
corresponding documentation.

Legal Basis
Articles 16-C, 18 and 19 of the CFF and Eleventh of the Estimated Prices Resolution and rules 1.2.2. and 3.5.9. of the RGCE.

76/LA Application for inscription and renewal in the registry of companies providing used vehicle background information.
Procedure
Service
Description of the Procedure or Service Amount Submits the application to obtain and renew the registry of companies providers of used vehicle background information. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it presented?
Legal entities resident abroad and those constituted in accordance with Mexican legislation.
I. When you wish to obtain the registry as a company
provider of used vehicle background information.
II. The renewal must be presented three months before
the expiration of the registry.

What requirements must I meet?
Free writing in which you must state:
I. Regarding the registration:
a) An address to hear and receive notifications in national territory, as well as the name of the persons authorized to receive them and the name of your legal representative in national territory, complying with the formalities with which promotions presented before the authority must comply, as well as proving the corresponding legal representation. b) That the queries made in your system to confirm that a used vehicle can be the object of importation is not reported as stolen, damaged, restricted or prohibited for circulation in the country of origin, and comply with the requirements of rules 3.5.1., fraction II, subsections f) and g) and 3.5.2., fraction V. c) That the information that the resident company abroad or the companies that have an exclusivity contract, to carry out the query referred to in rule 3.5.1., fraction II, subsection g), is not provided, nor will be provided, as consideration for alienation or other similar, to other companies with the same corporate object. d) Companies resident abroad must prove through publicly available information that it is a company providing used vehicle background information from the country of origin.

150 DIARIO OFICIAL Thursday, January 9, 2025

Likewise, they must prove that they are listed on recognized markets or that they belong to corporations listed on such markets, in accordance with what is established in Article 16-C, fraction II of the Federal Tax Code (CFF).

Regarding companies constituted under Mexican legislation, they must prove that they have an exclusivity contract in national territory to provide the same services as the foreign supplier, provided that this supplier meets the characteristics indicated in this subsection.

e) Documentation that you must attach:

Copy of the articles of incorporation in which it is proven that the provision of vehicle background checks is within its corporate purpose, and for companies that have an exclusivity contract in national territory to provide the same services as the foreign supplier, a copy of the same or a letter proving the exclusivity.
Copy of the notarial instrument with which the signatory proves their authority to perform administrative acts.
Copy of the contract, CFDI, or equivalent documents that prove that during the last five years they have been dedicated to the provision of vehicle background checks.
Document that proves they have online consultation information systems.
Document that demonstrates they have a vehicle purchase program (buy-back program) in case of errors or omissions regarding the information thereof, which must be in effect in the country of origin and published on the company's official website, without conditioning the warranty only to vehicles that are to be exported to national territory or that the warranty only applies through the use of an intermediary or third party.

II. Regarding the renewal:

a) In the free-form application letter, you must declare, under penalty of perjury, that you meet the requirements indicated in the section "What requirements must I meet?" of this procedure sheet. b) In cases where there are modifications or additions to the documents previously presented or the current regulations require new requirements, you must attach the documentation that proves the corresponding modification or addition.

What conditions must I meet?
Not applicable.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Will ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service?

Send an email to: autorizaciones_2@anam.gob.mx, indicating the name of the legal entity and the folio number assigned to your application.

No.

Resolution of the Procedure or Service

I. The resolution with the corresponding registration will be notified to you in national territory in the forms indicated in Articles 134, fractions I and III, and 136 of the CFF, as applicable.
II. If thirty days pass without the resolution being notified, you may consider that the authority resolved negatively.

Maximum time limit for ANAM to resolve the Procedure or Service Maximum time limit for ANAM to request additional information Maximum time limit to comply with the requested information

Thirty days. Twenty days. One month.

What document do I obtain upon completing the Procedure or Service?
What is the validity of the Procedure or Service?

Response letter. Three years, renewable for the same period.

ATTENTION CHANNELS

Inquiries and doubts Complaints and reports

Not applicable. I. Email:
denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Thursday, January 9, 2025 DIARIO OFICIAL 151

Additional Information

I. When any of the documents referred to in the section "What requirements must I meet?" is in a language other than Spanish, you must present the translation into Spanish performed by an authorized expert.
II. The maximum time limit for ANAM to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.
III. The maximum time limit to comply with the requested information, if required only once, to clarify the content of some document(s), or for the presentation of any due to omission or complementary information, will be calculated from the day following that on which the notification of the requirement takes effect.
If the requirement is not complied with within the established time limit, the application will be considered not submitted.
IV. In case of renewal, if there are modifications or additions to the documents previously presented or the current regulations at the time of submission of the application require new requirements, you must attach the corresponding documentation.

Legal Basis

Articles 6 of the Decree regulating the definitive importation of used vehicles, published in the DOF on November 4, 2024, and 16-C, 18, 18-A, and 19 of the CFF, and rules 1.2.2., 1.8.2., 3.5.1., and 3.5.12. of the RGCE.

77/LA Application for authorization of extension of the stay period of goods temporarily imported under ATA Carnets.

Procedure
Service
Description of the Procedure or Service Amount

Submits the application for authorization of the extension of the stay period of the goods temporarily imported under an ATA Carnet.

Free

Payment of rights
Cost: $

Who can request the Procedure or Service? When is it submitted?

The guaranteeing association of the ATA Carnet in Mexico, at the request of its holder.

Before the expiration of the six-month period of temporary importation.

Where can I submit it? Before the clerk's office of the ACAJACE, located at Avenida Hidalgo number 77, Guerrero neighborhood, Cuauhtémoc Borough, postal code 06300, Mexico City, during business hours Monday to Friday from 8:00 to 14:30 hours.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?

I. Go with the procedure documentation to the clerk's office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free-form letter, as a receipt of receipt.

What requirements must I meet?

I. Free-form letter, in which you must state:
a) Agreement that covers the ATA Carnet:

Customs Agreement for the Temporary Importation of Professional Equipment.
Customs Agreement regarding the Facilities Granted for the Importation of Goods Intended to be
Presented or Used in an Exhibition, a Fair, a Congress, or a Similar Event.
International Agreement to Facilitate the Importation of Commercial Samples and Advertising Material.
b) Date of entry of the goods. c) Deadline for export. d) Date until which the extension is requested. e) Causes motivating the extension of the stay period of the temporarily imported goods.
II. Certified copy of the notarial instrument, from which it is evident that the person signing the application is authorized to carry out the corresponding procedures before the respective authority.
III. Copy of the official identification of the person signing the application.
IV. Copy of the letter from the holder of the ATA Carnet addressed to the Mexican guaranteeing association, requesting the extension.
V. Copy of the documentation by which the guarantee referred to in the ATA Agreement is proven.
VI. Copy of the original ATA Carnet.
VII. When the documentation presented is in a foreign language, you must provide its translation into Spanish.

152 DIARIO OFICIAL Thursday, January 9, 2025

What conditions must I meet?

I. That the six-month period of temporary importation of the goods is in effect on the date of submission of the application.
II. That the ATA Carnet is in effect on the date of submission of the application.
III. That the ATA Carnet does not have a previous extension.
IV. The taxpayer's tax domicile status must be Located.
V. The tax mailbox status must be Validated.
VI. To be up to date in the fulfillment of your tax obligations, through your valid positive opinion.
VII. Not to be found in the list of companies published by the SAT, in accordance with Articles 69, last paragraph, with the exception of fraction VI, and 69-B, fourth paragraph of the CFF.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Will the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service?

Through the institutional email:
autorizacionesacajace@sat.gob.mx

No.

Resolution of the Procedure or Service

The ACAJACE will notify the guaranteeing association of the ATA Carnet in Mexico of the authorization letter or, if applicable, the rejection letter.

Maximum time limit for the SAT to resolve the Procedure or Service Maximum time limit for the SAT to request additional information Maximum time limit to comply with the requested information

Thirty days. Fifteen days. Ten days.

What document do I obtain upon completing the Procedure or Service?
What is the validity of the Procedure or Service?

Response letter. For the period authorized in the response letter.

ATTENTION CHANNELS

Inquiries and doubts Complaints and reports

I. Email:
autorizacionesacajace@sat.gob.mx
II. Via Chat: http://chat.sat.gob.mx

I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-
52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile App for cell phone, section Complaints and
Reports.
IV. On the SAT Portal:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia
V. Red phones located in SAT offices.

Additional Information

I. The guaranteeing association of the ATA Carnet in Mexico (National Chamber of Commerce of Mexico City),
is the link to carry out this procedure, at the request of the holder of the ATA Carnet.
II. The period will be granted within the validity of the original ATA Carnet.
III. The maximum time limit for the SAT to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.

Legal Basis

ATA Agreement, Articles 107 of the Law and 18, 18-A, 19, 32-D, 37, 69, and 69-B of the CFF, and rule 1.2.2. of the RGCE.

78/LA Application and renewal for registration in the registry of Courier and Package Companies.

Procedure
Service
Description of the Procedure or Service Amount

Submits the application to obtain registration and renewal in the registry of Courier and Package Companies with which you can perform operations using the simplified procedure.

Free

Payment of rights
Cost: $

Who can request the Procedure or Service? When is it submitted?

Legal entities wishing to obtain registration or renewal in the registry of Courier or Package Companies.

I. When you wish to obtain registration and renewal in
the registry of Courier and Package Companies with which they can perform operations using the simplified procedure.
II. The renewal, you must submit it at least
four months before the expiration of the registry.

Where can I submit it? Before the clerk's office of the DGJA, located at Avenida Paseo de la Reforma No. 10, ground floor, Tabacalera neighborhood, Cuauhtémoc Borough, postal code 06030, Mexico City, during hours Monday to Thursday from 9:00 to 18:00 hours and Friday from 9:00 to 15:00 hours.

Thursday, January 9, 2025 DIARIO OFICIAL 153

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?

What requirements must I meet?

Free-form letter, to which you must attach the following:

I. List of the establishments where you carry out or will carry out activities related to the simplified procedure for courier and package services, which must be registered with the SAT, attaching the Acknowledgment of updates of tax status.
II. Document in original or certified copy with which you prove that you have the legal use or enjoyment of the property or properties where the services related to the importation of goods are provided, in which a mandatory term of at least three years of validity is established.
III. Updated list of partners or shareholders, as applicable, legal representative promoting the application, with authority for acts of ownership or administration, and members of the administration, who must be up to date in the fulfillment of their tax obligations, attaching the valid positive opinion of the fulfillment of tax obligations of each of them.
IV. For companies operating air traffic, attach a certified copy of the document that proves that the transport company, its subsidiary, affiliate, or parent company operating the transport on aircraft, has the registration of air routes or airways within national airspace with the Federal Agency of Civil Aviation.
In all cases, attach the original or certified copy of the document that proves that the transport company, its subsidiary, affiliate, or parent company operating the transport in question, has the valid national and international registrations, permits, or authorizations corresponding. For the purposes of this fraction, it will be understood:
a) Subsidiaries: those national or foreign companies in which the Courier and Package Company is a shareholder with voting rights, either directly, indirectly, or both. b) Affiliates: those national or foreign companies that are shareholders with voting rights, either directly, indirectly, or both, of a national or foreign company, which in turn is a shareholder with voting rights, either directly, indirectly, or both, of the Courier and Package Company. c) Parent companies: those national or foreign companies that are shareholders with voting rights, either directly, indirectly, or both, of the Courier and Package Company or of any of its affiliates or subsidiaries.
V. Certified copy of the concession or authorization to provide services for handling, storage, and custody of foreign trade goods in a supervised precinct, or, if applicable, the service provision contract entered into with the holder of a concession or authorization to provide such services, in both cases with a minimum validity of two years.
VI. Financial statements in which you prove a minimum investment in fixed assets by an amount equivalent in national currency to 1,000,000 (one million) United States dollars, signed by the legal representative and the company's accountant, indicating the latter's professional license number.
The investment referred to in the previous paragraph may be proven through any of the companies in the same group, solely for the obtaining of a registration. For these purposes, a group is considered to be the set of societies whose shares with voting rights representing the social capital are direct or indirect property of the same persons in at least 51%.
VII. Description of the risk analysis system that you use or will use to verify the fulfillment of customs and foreign trade obligations of the goods for which you apply or will apply the simplified procedure, in which the traceability of the goods from abroad to delivery to the recipient or consignee is visualized, with information generated by the applicant and, if applicable, complemented with information from third parties involved in the operation.
This system must allow identifying the following:
a) The country of origin of the goods. b) If the packages indicate the description of the goods or that, including it, it is generic. c) If the information provided by the supplier allows for the correct classification of the goods, in order to determine if the same is subject to non-tariff regulations and restrictions, if its importation or exportation is prohibited, or if its clearance can only be carried out by an exclusive customs office. d) The number of operations, description, quantity, and value of the goods that the recipient or consignee has imported in a calendar month. e) The number of operations, description, quantity, and value of the goods that have been destined to the same address in a calendar month. f) The customs office through which the goods entered. g) The following information of the recipient or consignee:

Name, corporate name, or business name.
If applicable, the RFC key of the recipient or consignee, the CURP for natural persons who do not have an RFC key, or the tax identification number of the country of residence or the social security number for foreigners.
Delivery address of the goods (street, exterior number, interior number, neighborhood, territorial demarcation, postal code, city, and federal entity).
Phone.
Email.

154 DIARIO OFICIAL Thursday, January 9, 2025

VIII. Articles of incorporation and their modifications, in which a minimum paid-in capital of $2,000,000.00 (two million pesos 00/100 m.n.) is proven, where the corporate purpose related to the provision of courier and package services is stated, as well as the registration data in the Public Registry of Property and Commerce.
IX. Scheme in which the process that you carry out or will carry out to perform the simplified procedure for courier and package services is described in a detailed, precise, and chronological manner, in which you must include all activities and subjects involved in them, from the request made by the client to the delivery of the goods to the recipient or consignee.
In this scheme, you must indicate the facilities and the installed capacity in them, whether own or third-party; as well as the traffic and means of transport through which the goods will be introduced and distributed in national territory.
X. If applicable, certified copy of the service provision contracts entered into with third parties to carry out the simplified procedure for courier and package services, from the request made by the client to the delivery of the goods to the recipient or consignee.
XI. If applicable, the permit issued by the competent authority for the provision of courier and package services.

What conditions must I meet?

I. To be registered and active in the RFC.
II. To have a valid e.firma.
III. To be up to date in the fulfillment of your tax obligations.
IV. To be a legal entity, constituted under Mexican legislation.
V. Not to be found in the list of companies published by the SAT in accordance with Articles 69 with the exception of fraction VI, 69-B, fourth paragraph, and 69-B Bis, ninth paragraph of the CFF.
VI. To have valid digital seal certificates, as well as not to be found in any of the situations established in Article 17-H Bis of the CFF, during the twelve months prior to the date of submission of the application to the registry.
VII. The tax mailbox status must be Validated.
VIII. The tax domicile status must be Located.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Will ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service?

Send an email to: autorizaciones_2@anam.gob.mx, indicating the name of the legal entity and the folio number assigned to your application.

Yes, it may carry out inspections and verifications at the places indicated in your application, in order to identify if these meet the corresponding requirements.

Resolution of the Procedure or Service

The resolution will be notified to you in the forms indicated in Articles 134, fractions I and II, and 136 of the CFF, as applicable.

Maximum time limit for ANAM to resolve the Procedure or Service Maximum time limit for ANAM to request additional information Maximum time limit to comply with the requested information

Three months. Twenty days. Ten days.