Annex 2 of the General Rules of Foreign Trade for 2024, published on December 28, 2023

2 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 EXECUTIVE BRANCH MINISTRY OF FINANCE AND PUBLIC CREDIT ANNEX 2 of the General Rules of Foreign Trade for 2024, published on December 28, 2023. At the margin, a seal with the National Coat of Arms, which reads: United Mexican States.- FINANCE.- Ministry of Finance and Public Credit.- Tax Administration Service.

ANNEX 2 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2024 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 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 assigned one. 9/LA Authorization for the reassignment of customs agents to suppressed customs offices. 10/LA Authorization and extension of the customs agent's representative. 11/LA Authorization for change of assigned customs office. 12/LA Authorization for assignment of representative by substitute customs agent. 13/LA Request for revocation of the representative's authorization. 14/LA Notice of societies in which customs agents modify, or cease to be part of, a society to facilitate the provision of their services. 15/LA Notice of conclusion of operations of the customs agent 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 agent. 17/LA Authorization to conclude the procedure to obtain authorization to operate as a customs agency. 18/LA Notice of death of a customs agent by the customs agency. 19/LA Request to issue the patent, through the Agreement for granting the customs agent patent by substitution. 20/LA Request for publication in the DOF of the Agreement for granting the customs agent patent by substitution. 21/LA Request for the benefit to avoid the start of the cancellation procedure for customs agents for undeclared merchandise.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 3 22/LA Authorization for the transfer of vehicles acquired in national territory by diplomatic and consular missions and international organizations, as well as their foreign personnel. 23/LA Request for registration of bank accounts to make payments in foreign trade operations. 24/LA Authorization for the opening of customs accounts or guarantee customs accounts. 25/LA Authorization and extension for the manufacture or import of official locks. 26/LA Authorization and extension to provide the service of electronic pre-validation of data contained in the 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 the temporary import of trailers, semi-trailers, and container chassis. 28/LA Request for the 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 agents into a customs agency. 32/LA Request to withdraw from a customs agency. 33/LA Authorization and extension of customs agency representatives. 34/LA Request for revocation of the authorization to customs agency representatives. 35/LA Confirmation of representative for customs agency, resulting from the incorporation of its customs agent 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 agent patent. 38/LA Request for the application of examinations for candidates for the customs agent patent. 39/LA Request for the voluntary withdrawal of a customs agent and its ratification. 40/LA Request for the issuance of the Agreement for granting the customs agent patent. 41/LA Request for publication in the DOF of the Agreement for granting the customs agent patent. 42/LA Request for foreign trade merchandise not transferable to INDEP in the capacity of assignment. 43/LA Request for foreign trade merchandise not transferable to INDEP in the capacity of donation. 44/LA Authorization for the recovery of merchandise that has become property of the Federal Treasury. 45/LA Authorization and extension to provide services for handling, storage, and custody of foreign trade merchandise. 46/LA Authorization and extension for the habilitation of a building for the introduction of merchandise under the strategic supervised area regime and its administration. 47/LA Authorization for the expansion of the surface area to operate the strategic supervised area customs regime. 48/LA Authorization to provide services for loading, unloading, and handling of merchandise in the supervised area. 49/LA Authorization and extension for the entry or exit of merchandise from national territory through places other than those authorized. 50/LA Authorization and extension for the introduction or extraction of merchandise from national territory, through pipelines, ducts, cables, or other means of conveyance.

4 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 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 merchandise, or for which special facilities or equipment are required for taking the same. 52/LA Request to rebut the precautionary seizure 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 passes away. 56/LA Authorization for the importation of vehicles in diplomatic franchise, owned by diplomatic and consular missions, offices of international organizations represented or with headquarters in national territory and their foreign personnel, without payment of foreign trade taxes. 57/LA Authorization for diplomatic and consular missions, international organizations, as well as their foreign personnel to import in the corresponding franchise a vehicle that they acquire in national territory from a company authorized by the SAT to alienate vehicles that are assembled in national territory for export with parts subject to the fiscal deposit regime. 58/LA Authorization for the alienation of vehicles acquired in national territory by diplomatic and consular missions and international organizations, as well as their foreign personnel. 59/LA Authorization for the alienation of vehicles imported in diplomatic franchise by diplomatic missions, offices of international organizations represented or with headquarters in national territory and their foreign personnel. 60/LA Authorization for the transfer of vehicles in diplomatic franchise by diplomatic, consular missions and international organizations, as well as their foreign personnel. 61/LA Request for cancellation of diplomatic franchise of vehicles, by diplomatic, consular missions and international organizations, as well as their foreign personnel. 62/LA Authorization for the definitive importation of vehicles in franchise without payment of foreign trade taxes, owned by personnel of the Mexican Foreign Service. 63/LA Authorization for personnel of the Mexican Foreign Service to import in franchise a vehicle that they acquire in national territory from a company authorized by the SAT to alienate vehicles that are assembled in national territory for export with parts subject to the fiscal deposit regime. 64/LA Authorization for the alienation of vehicles imported in diplomatic franchise by members of the Mexican Foreign Service. 65/LA Authorization for importation of household goods for national students and researchers. 66/LA Authorization for the exemption of foreign trade taxes in the importation of donated merchandise. 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 merchandise that allows to supply or reduce any disability. 69/LA Authorization to request the exemption of foreign trade taxes in the importation of machinery, obsolete equipment, or waste by companies with the IMMEX Program. 70/LA Request for favorable technical opinion on the compliance with security measures of the software system to carry out volumetric controls, to obtain authorization for the entry or exit of merchandise from national territory through places other than those authorized. 71/LA Monthly notice of transfers to carry out subcontracting operations.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 5 72/LA Request for donation of merchandise 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 national. 74/LA Authorization for the entry 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 carry out the transmission of information on used vehicles. 76/LA Request for registration and renewal in the registry of companies providing background checks on used vehicles. 77/LA Request for authorization to extend the stay period of merchandise temporarily imported under ATA Carnets. 78/LA Request and renewal for registration in the registry of Courier and Package Delivery 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 equipment, resulting from public tenders or contests for the duration of the respective contract. 81/LA Request for authorization to extend the temporary import period of machinery and equipment resulting from public tenders or contests. 82/LA Request for authorization to extend the temporary import period of merchandise destined for a public show. 83/LA Authorization for the temporary importation of merchandise destined for sports competitions and events. 84/LA Authorization for the temporary importation of merchandise destined for motorsports competitions and events. 85/LA Authorization for the temporary importation of merchandise destined for cultural events. 86/LA Authorization for the temporary importation of merchandise destined for beauty pageants or international modeling events. 87/LA Authorization for the temporary importation of merchandise destined for international dog shows. 88/LA Authorization for the temporary importation of merchandise destined for the production of films. 89/LA Authorization for the temporary importation of specialized vehicles and transportation means used for the production of films by the film industry. 90/LA Authorization for the temporary importation of test vehicles. 91/LA Authorization to extend the temporary import period of furnishings, props, and other equipment necessary for filming. 92/LA Authorization to extend the temporary import period of merchandise used to carry out scientific research. 93/LA Notice for the destruction of merchandise temporarily imported for sports competitions and events. 94/LA Notice of the destruction of merchandise temporarily imported for motorsports competitions and events. 95/LA Request for authorization to extend the temporary import period of merchandise 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.

6 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 97/LA Authorization for the temporary importation of merchandise destined for research purposes. 98/LA Request for authorization for the destruction of the remains of temporarily imported merchandise, 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 temporarily imported merchandise, 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 merchandise, subject to temporary import, fiscal deposit, and transit, accidented in national territory. 101/LA Request for authorization to consider as returned the temporarily imported merchandise that has suffered damage in national territory and that, because of this, must be destroyed. 102/LA Notice for the destruction of waste in accordance with Article 109 of the Law, for companies with the IMMEX Program. 103/LA Notice of return of temporarily imported merchandise by companies with canceled IMMEX Program. 104/LA Request for authorization to extend the temporary export period of merchandise abroad granted by the Law. 105/LA Authorization to extend the temporary export period of fungible goods. 106/LA Authorization to provide the service of storage of merchandise in fiscal deposit and/or affix labels or seals. 107/LA Authorization for the addition, modification, and/or exclusion of premises, facilities, warehouses, or branches for fiscal deposit and/or affix labels or seals. 108/LA Notice of destruction of merchandise destined for the fiscal deposit regime. 109/LA Notice of donation of merchandise to the Federal Treasury. 110/LA Authorization and extension for the establishment of fiscal deposit for the exhibition and sale of foreign and national merchandise in international airports, authorized border crossings, and deep-sea ports. 111/LA Notice for the destruction of fiscal deposit merchandise for exhibition and sale of merchandise. 112/LA Authorization and extension for the establishment of temporary fiscal deposit for premises destined to international exhibitions of merchandise. 113/LA Authorization and extension for the establishment of fiscal deposit to subject merchandise to the assembly and manufacturing process of vehicles for 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 agents or customs agencies are not assigned or authorized, only to carry out the start or arrival of internal transit. 116/LA Authorization and extension to designate merchandise to the strategic supervised area regime. 117/LA Notice for the correction of customs declarations resulting from the adoption of a conclusive agreement. 118/LA Authorization to temporarily import merchandise 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 the IMMEX Program, in the sheltering modality. 120/LA Authorization to issue the compliance opinion of the Guidelines of the Electronic System for the Control of Temporary Import Inventories.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 7 121/LA Request to lift the registration in the company certification scheme, IVA and IEPS modality. 122/LA Request to extend the transfer of merchandise only once. 123/LA Authorization and extension for the manufacture or import of electronic locks. 124/LA Notice of recurrent operations through simplified procedures. 125/LA Notice to present the detailed list of customs declarations to use the simplified procedure through Courier and Package Delivery Companies. 126/LA Notice of registered accounts of vulnerable activities. 127/LA Request for correction of fiscal situation due to the omission of payment of contributions or benefits to foreign trade. 128/LA Request for the extraordinary service for the clearance of merchandise. 129/LA Authorization for donation of merchandise to the Federal Treasury located abroad through Digital Window. 130/LA Concession and extension to provide services for handling, storage, and custody of foreign trade merchandise, in buildings located within the supervised areas. 131/LA Request for registration and extension as a donee before customs in 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 area. 133/LA Authorization and extension to designate merchandise to the strategic supervised area regime for legal entities that have a concession or authorization to provide services for handling, storage, and custody of foreign trade merchandise. 134/LA Request for voluntary cancellation of the authorization to designate merchandise to the strategic supervised area regime. 135/LA Notice of modification of the corporate purpose of societies previously constituted for the provision of customs agent services. 136/LA Notice of kinship of customs agents with the head or deputy head of the customs office. 137/LA Notice of incorporation and withdrawal of partners of the customs agency. 138/LA Request for the reactivation of the customs agent patent. 139/LA Notice of incorporation of substitute customs agent into previously constituted societies. 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. 144/LA Notice for the destruction of merchandise owned by the Federal Treasury. 145/LA Request for connection to the SAAI to transmit the information referred to in Rules 1.9.8 or 1.9.9. 146/LA Notice to lift the suspension to operate in the SEA for the clearance of merchandise. 147/LA Notice to import in various moments disassembled or unassembled merchandise. 148/LA Request for compliance with NOM of commercial information. 149/LA Monthly notice on importation and sale of used vehicles. 150/LA Notice of temporary importation of merchandise carried out by residents abroad. 151/LA Notice of transfer of merchandise 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.

8 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

I. Official identifications and proof of address

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

1. Voter credential issued by the National Electoral Institute.
2. Passport.
3. Professional credential with photograph. Electronic professional credentials are exempted.
4. Driver's license and, in the case of minors, a driving permit.
5. In the case of minors, the credential issued by public educational institutions (affiliated with the Ministry of Public Education or private with official validity) accredited with a photograph and signature, or the Personal Identity Card issued by the National Population Registry of the Ministry of the Interior.
6. In the case of senior citizens, the credential issued by the National Institute of Senior Citizens.
7. Regarding foreigners, the corresponding migratory document issued by the competent authority (in its case, extension or renewal of migratory status).

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

1. Account statement in the name of the taxpayer provided by institutions of the financial system. This document must not be older than four months, counted from the due date.
2. Latest property tax receipt; in the case of receipts for periods less than one year, it must not be older than four months, and regarding annual receipts, it must 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, and it is not necessary that it be shown as paid).
3. Latest receipt for services such as electricity, gas, cable TV, internet, telephone, or water, 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, and it is not necessary that they be shown as paid); regarding annual service receipts, it must correspond to the current fiscal year.
4. Latest settlement in the name of the taxpayer from the Mexican Social Security Institute (IMSS).
5. Contracts of: i. Lease, accompanied by the latest rent payment receipt with an age not greater than four months that meets fiscal requirements, or the sublease contract and the latest 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 formalized. 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. Services such as electricity, telephone, or water, that are not older than two months (these documents may be in the name of the taxpayer or a third party).
6. Residency or residence letter 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.

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7. 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 be not older 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).
8. 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, be not older than four months, and regarding annual payments, must correspond to the current fiscal year (this document may be in the name of the taxpayer or a third party, except for the procedure of registration in the Taxpayer Registry (RFC) in the case of legal entities, and it is not necessary that it be shown as paid).
9. In the case of wage earners 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 only have 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 Fiscal Code (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 computed in accordance with Article 12, first paragraph of the CFF, in relation to the Glossary, fraction III, numeral 13 of the RGCE.

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	Rights Payment<br>Cost: $

Who can request the Procedure or Service?	When is it submitted?
Legal entities with the status of authorized donees to receive deductible donations in terms of the Income Tax Law.	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 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 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 document, as a receipt of receipt.

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What requirements must I meet?
I. Certified copy of the articles of incorporation 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, 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 in terms of the Income Tax 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.signature (e.firma).
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.

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 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?
Response letter. The registration will remain valid as long as you comply with being an authorized donee to receive deductible donations in terms of the Income Tax Law.

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 attention hours from Monday to Thursday from 9:00 to 17:00 hours, and Friday from 9:00 to 14:00 hours.
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional Information
I. The maximum deadline for the ANAM to resolve the procedure will be computed from the fulfillment of the totality of the 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 document, within five days following the day in which said change is made.

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

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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 on real and concrete situations.	Free	Rights Payment<br>Cost: $

Who can request the Procedure or Service?	When is it submitted?
Natural and legal persons.	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 on 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.signature, or portable e.signature.
IV. Accept the terms and conditions.
V. Select consultations.
VI. Select the topic of the consultation you wish to present.
VII. Capture 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.signature or portable e.signature.
X. Obtain your receipt of receipt.

What requirements must I meet?
I. Those established in Articles 18 and 18-A of the CFF.
II. Documentation and other information related to the consultation you wish to present.

Under what conditions must I comply?
I. Have an e.signature or portable e.signature.
II. Have the RFC key.
III. Have a tax mailbox.
IV. That the consultation is formulated individually and on 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 means registered in the tax mailbox (text message or email) indicating that you have a pending notification.

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

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
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?
Response letter. It will be valid as long as customs and foreign trade provisions or the interpretation criteria that supported the sense of the resolution are not modified.

CHANNELS OF ATTENTION
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. 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
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 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	Rights Payment<br>Cost: $

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Who can request the Procedure or Service?	When is it submitted?
Legal entities registered as associations, chambers, or organizations that group various taxpayers.	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 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.signature, or portable e.signature.
IV. Accept the terms and conditions.
V. Select consultations.
VI. Select the topic of the consultation you wish to present.
VII. Capture 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.signature or portable e.signature.
X. Obtain your receipt of receipt.

What requirements must I meet?
I. Those established in Articles 18 and 18-A of the CFF.
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, if 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 an e.signature or portable e.signature.
II. Be a patron association; workers' union; chamber of commerce and industry; agricultural, livestock, fishing, or forestry grouping; college of professionals, as well as an organization that groups them; civil association that, in accordance with your statutes, has the same corporate purpose as business chambers and confederations in terms of the Income Tax 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 means registered in the tax mailbox, indicating that you have a pending notification.

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

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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
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?
Response letter. It will be valid as long as customs and foreign trade provisions or the interpretation criteria that supported the sense of the resolution are not modified.

CHANNELS OF ATTENTION
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. 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
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 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, 18, 18-A, 19, 34, and 37 of the CFF, and 7 of the Income Tax Law, and rules 1.2.2. and 1.2.8., second paragraph of the RGCE.

4/LA Request for tariff classification and NICO.

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

Who can request the Procedure or Service?	When is it submitted?
Importers, exporters, customs brokers, customs agencies, confederations, chambers, or associations.	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 the NICO of the merchandise subject to the operation.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 15 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 can also submit it in person at the registry office of the ACNCE, located at Avenida Hidalgo, number 77, Module I, ground floor, 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 TRAMIT OR SERVICE What do I have to do to carry out the Tramit 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 tramit. h) Attach the documentation and information corresponding to your tramit. i) Sign and send the tramit with your e.firma. j) Obtain your receipt acknowledgment. II. In person: a) Go with the tramit documentation to the registry office of the authority mentioned in the previous section. b) Deliver the documentation to the authority in charge of the tramit. c) Receive and keep the stamped free-form document as a receipt acknowledgment. What requirements must I meet? I. If you carry out the tramit online: a) Attach the documentation and information corresponding to your tramit. b) If necessary, by means of a free-form document, present a sample of the merchandise subject to the query to the registry office of the ACNCE, stating the folio or receipt acknowledgment number obtained by the presentation of the online tramit. When it is not possible to present the sample due to its volume or physical characteristics, you must attach the catalogs, technical sheets, labels, photographs, plans, etc., (in Spanish) that describe in detail its physical and technical characteristics and other elements that will allow its 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 rights 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 $5,850.00 (five thousand eight hundred fifty 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.

16 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 II. If you carry out the tramit in person, you must present the following: a) Free-form document in which you state:

1. The tariff fraction and the 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,
2. That you wish to know the tariff classification and the NICO corresponding to the merchandise. b) Original or certified copy, as well as simple copy for comparison, of the general power of attorney for acts of administration of the legal representative, when it comes to legal entities. c) Original or certified copy, as well as simple copy for comparison, of the valid official identification of the legal representative of the legal entity requesting the query, or of the individual when this acts 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 the catalogs, technical sheets, labels, photographs, plans, etc., (in Spanish) that describe in detail its physical and technical characteristics and other elements that will allow its full identification, in order to determine the correct tariff classification and the NICO. e) When the sample requires chemical or technical analysis, you must attach the proof of payment of rights, 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 $5,850.00 (five thousand eight hundred fifty pesos 00/100 m.n.), for each sample subject to analysis. What conditions must I meet? If you carry out the tramit 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 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? Contact MarcaSAT or consult the tax mailbox in the SAT Portal, entering at the link following: https://www.sat.gob.mx No. Resolution of the Tramit or Service The resolution will be notified through the tax mailbox, or at the tax domicile or the one indicated to hear and receive notifications. Maximum time limit for the SAT to resolve the Tramit or Service Maximum time limit for the SAT to request additional information Maximum time limit to comply with the requested information Three months. Three months. Ten days. What document do I obtain at the end of the Tramit or Service? What is the validity of the Tramit or Service? Resolution office. It will be valid as long as the facts, circumstances or legal provisions that supported the sense of the resolution are not modified.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 17 ATTENTION CHANNELS Inquiries and doubts Complaints and reports I. MarcaSAT: 55-62-72-27-28 and 55-87-74-48-87- 28 for the United States and Canada. II. Personal attention in the SAT offices, located in various cities in 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 the following link: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios III. In the Tax Services Modules and SARE Modules, the attention schedule, for which it may be from 8:30 until 14:30 hours. 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 the SAT offices. Additional information The maximum time limit for the SAT to resolve the tramit will be counted from the moment the file is properly 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. 5/LA Application for inscription in the Importers Registry. Tramit Service Description of the Tramit or Service Amount Submit the application when you wish to register in the Importers Registry. Free Payment of rights Cost: $ Who can request the Tramit or Service? When is it presented? Any individual or legal entity through their legal representatives. 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 TRAMIT OR SERVICE What do I have to do to carry out the Tramit 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 who will provide their service for the import. V. Choose the validity of the conferred charge and select add.

18 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 VI. Press the Send button. VII. Verify your information on the Preview screen, if it is correct, press the Confirm button. VIII. Enter your e.firma and select the Confirm button. IX. Select Conclude your Request, with this you send your application. X. Conclude your request and you will receive an acknowledgment of the registration of the tramit. What requirements must I meet? You do not need to present documentation, however, you must meet the conditions indicated below. What conditions must I meet? 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 active, 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 the aforementioned article 69. 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? 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 RUN 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 presentation of the tramit to consult. IV. Verify if the tramit is resolved. V. Consult the response by selecting the button View Doc. No. Resolution of the Tramit or Service I. If you meet the requirements and conditions indicated in this tramit sheet, you will be notified of your inscription in the Importers Registry, through the SAT Portal in the section of requests queries contained in the following link: https://www.sat.gob.mx/aplicacion/46346/consulta-tus-solicitudes-en-el-padron-de-importadores II. When the application has been rejected, you will be notified and informed of the inconsistencies detected in the tramit, through the SAT Portal in the section of requests queries contained in the following link: https://www.sat.gob.mx/aplicacion/46346/consulta-tus-solicitudes-en-el-padron-de-importadores

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 19 Maximum time limit for the SAT to resolve the Tramit or Service Maximum time limit for the SAT to request additional information Maximum time limit 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 Tramit or Service? What is the validity of the Tramit or Service? Response acknowledgment issued by the authority through the SAT Portal. 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 hours, except non-working days. II. Via Chat: http://chat.sat.gob.mx III. Personal attention in the SAT offices, located in various cities in the country, on the days and schedules 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 the country outside (+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/prep-resa-tu-queja-o-denuncia IV. Red phones located in the offices of the SAT. Additional information I. Any doubt, clarification or query related to your tramit, you can make it through a case of clarification in the SAT Portal, accessing the section of: RFC Tramits/Importers and Exporters/Complete your tramits of 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 tramits related to the Registry of Importers and Exporters that you can verify at the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaraci on_Orientacion.pdf, in relation to tramits of the Registry of Importers, and Sectorial Exporters, published in the SAT Portal, in the minisite of the registry of importers and exporters that is found 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 tramit. In addition to this option, you can present the information mentioned above directly to the AGSC, located at Avenida Hidalgo number 77, ground floor, Guerrero neighborhood, Cuauhtémoc Borough, postal code 06300, Mexico City, with an attention schedule from Monday to Friday from 8:30 to 14:30 hours. II. Consult your situation and that of your tax domicile in the SAT Portal, click on Other tramits and services / see more/ Basic taxpayer services/consult your tax information/ enter your RFC and password, and review your tax location (Status Domicile/Status Taxpayer at domicile); or enter at 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 cases of clarification, orientation and service or request of tramits related to the Registry of Importers and Exporters that is found at the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaraci on_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.

20 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 6/LA Application for increase or decrease of sector(s) in the Registry of Importers of Specific Sectors. Tramit Service Description of the Tramit or Service Amount Submit the application to increase or decrease sector(s) in the Registry of Importers of Specific Sectors. Free Payment of rights Cost: $ Who can request the Tramit or Service? When is it presented? Individuals or legal entities registered in the Importers Registry or in the Registry of Importers of Specific Sectors. When you wish to increase or decrease sectors of the Registry of Importers of Specific Sectors. 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 TRAMIT OR SERVICE What do I have to do to carry out the Tramit 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 it is correct, press the Confirm button. VIII. Enter your e.firma and select the Confirm button. IX. Select Conclude Request, with this you send your application. X. Conclude your request and you will receive an acknowledgment of the registration of the tramit. What requirements must I meet? I. For the following specific sectors of Annex 10, fraction I Registry of Importers of Specific Sectors of the RGCE, you do not need additional documentation to that requested in the tramit 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. Bladed weapons and accessories. Detonators. g) Sector 8 Machines, apparatus, devices and artifacts related to weapons and others.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 21 II. For the following specific sectors of Annex 10, fraction I Registry of Importers of Specific Sectors of the RGCE, it is required: a) Specific sectors 10 Footwear, 11 Textile and clothing, 12 Ethyl alcohol, 13 Hydrocarbons and fuels, 14 Steelmaking, 15 Steel products and 16 Automotive attach in a 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 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 application 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 the tramit 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 Fiscal tramits of the RMF. b) Specific sectors 14 Steelmaking and 15 Steel 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 application in digitized file any of the following documents issued by the National Commission of Nuclear Safety and Safeguards of the SENER, in accordance with the 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 the tariff fractions and in the NICO 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). b) Sector 9 Cigars, you need to comply with the following:
10. Attach the file with the valid sanitary license for establishments that produce, manufacture or import tobacco products, granted by COFEPRIS.
11. Be registered in Annex 11 Catalogs of keys and brands of carved tobaccos and alcoholic beverages of the RMF or present the resolution office issued by the Central Administration of Internal Tax Normativity of the AGJ in which it indicates that the brand keys were high in the Catalog of Keys of Brands of Carved Tobaccos contained in the MULTI-IEPS electronic program. c) Sector 12 Ethyl alcohol, in addition to what is requested in fraction II, subsection a), you need to comply with the following:
12. Attach a free-form document stating, under oath, the industrial use of the merchandise.
13. Be up to date in the presentation of Annex 3 of the MULTI-IEPS. d) Sector 13 Hydrocarbons and fuels, in addition to what is requested in fraction II, subsection a), you need to attach:
14. Free-form document signed by the legal representative stating, under oath, the detail of the merchandise to be imported including the tariff fraction and the NICO.

22 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

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, under oath, stating that the importation will be for own use, specifying the use to be given to the goods.

3. When it concerns importation through pipelines, the Authorization for introduction or extraction of goods from national territory, through pipes, ducts, cables or other means capable of conducting them, issued by the ANAM.

4. Free-form letter signed by the legal representative, under oath, stating 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 retail where the goods will be received. The addresses must be registered in the RFC and have a status of Located or in the process of verification.

5. Free-form letter signed by the legal representative, under oath, stating the corporate name and the RFC key of the person(s) holding the valid permit issued by the Energy Regulatory Commission to carry out activities of commercialization, transport and storage of goods, also attaching the corresponding permits. For the purposes of this subsection, 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 corporate name and the RFC key of the person(s) owning such facilities.

6. In the case of 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, under oath, stating the use to be given to the goods.

7. When it concerns hydrocarbons and petroleum products whose importation is subject to a prior import permit issued by the SENER, the valid prior permit.

8. 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 with the SE, as applicable, to comply with what is established in the NOM-016-CRE-2016, Specifications for the 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 good to be imported.

When the good to be imported is subject to the prior permit by the 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 the SENER for the importation of said good(s). The provisions of this paragraph will only be applicable when permits issued after the entry into force of the Agreement establishing 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 Steelmaking, in addition to what is requested in fraction II, subsections a) and b), attach a free-form letter signed by the legal representative, detailing the industrial process, and indicating if the applicant has machinery to carry it out.

What conditions must I comply with? I. Be registered and active in the RFC. II. Be registered and active in the Importers Register. 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 found as Validated. VII. 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. VIII. Not be found in 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.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 23

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/consult a-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 View Doc button.

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 Specific Sectors Importers Register 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. 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? What is the validity of the Procedure or Service?

Acknowledgment of procedure registration and, if applicable, a 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 in SAT offices, located in different cities in the country, on the days and hours that are 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 Register: 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 for 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 in the link following: https://www.sat.gob.mx/aplicacion/50409/ presenta-tu-queja-o-denuncia IV Red phones located in the offices of the SAT.

24 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

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/Complement your procedures from the Register 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 Register of Importers and Exporters that you can verify in the following link http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaraci on_Orientacion.pdf, in relation to procedures of the Register of Importers, and Sectorial Exporters published on the SAT Portal, in the minisite of the register of importers and exporters 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 the information mentioned above directly to 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 Register 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 Register.

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 meet 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 Register and wish to reduce it, you must previously promote reincorporation to said sector in accordance with procedure sheet 7/LA The Request to leave without effect the suspension in the Importers Register, Specific Sectors Importers Register or both or, in its case, of a sector or sectors specific to this last Annex.

V. If you filed a clarification case you can follow it up with the acknowledgment number assigned to you by entering your procedure, through the SAT Portal by entering 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 / Consultation, enter the number of procedure folio 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 check 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. In case of not being 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 Register of Importers and Exporters which is in the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaraci on_Orientacion.pdf

VII. When the information of the legal representatives, partners, shareholders, associates and other persons who are part of the organizational structure, is not updated in the RFC, you must update it in the Partners or shareholders application which is in the following link: https://www.sat.gob.mx/tramites/26216/actualiza-la-informacion-de-socios-o-accionistas., in accordance with procedure sheet 295/CFF Request for modification or incorporation of partners, shareholders, associates and other persons who are part of the organizational structure of a legal entity, as well as those that have control, significant influence, power of command and of legal representatives, contained in Annex 1-A Fiscal Procedures of the RMF, selecting the type of procedure that corresponds, according to the following:

a) In the case of updating partners, shareholders, and other persons who are part of the organizational structure, you must select the type of procedure Notice Partners and Shareholders (sheet 295/CFF).

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 25

b) In the case of updating the legal representative, you must select the Notice Legal Representative PI (6/LA, 7/LA, 141/LA and 142/ LA).

For which you must attach the notarized documents with which each member of the legal entity proves their quality 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.

VIII. The tax authority will verify that the opinion of compliance of the natural or legal person promoting, as well as of the partners, shareholders and legal representatives is in a positive sense, at the moment of the resolution of the procedure.

Legal Basis Articles 59, fractions III and IV of the Law, 27, 29, 32-D, 69 and 69-B of the CFF and 82 and 84 of the Regulation, Agreement that establishes the goods whose importation and exportation is subject to regulation by the Ministry of Energy, NOM-016-CRE-2016, Specifications for the quality of petroleum products, Annex 3 of the MULTI-IEPS, 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 Register, Importers Register of Specific Sectors or both or, in its case, of a sector or sectors specific to this last.

Procedure Service Description of the Procedure or Service Amount

Submit the request to leave without effect the suspension in the Importers Register, Importers Register of Specific Sectors or both or, in its case, of a sector or sectors specific to this last. 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 Register or in the Register of Importers of Specific Sectors.

When you wish to leave without effect the suspension in the Importers Register or Importers Register of Specific Sectors.

Where can I present it? I. To request leaving without effect the suspension in the Importers Register, Importers Register of Specific Sectors or both: Through the SAT Portal, in the link following: https://www.sat.gob.mx/tramites/64784/solicit a-se-deje-sin-efectos-la-suspension-al￾padron-de-importadores

II. To request leaving without effect the suspension of any sector or sectors specific: Through the SAT Portal, in the link following: https://www.sat.gob.mx/aplicacion/32846/pre senta-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 Register, Importers Register of Specific Sectors or both, you must do the following:

a) Enter the SAT Portal, in 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.

26 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

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 or brokers who will provide their service for importation.

e) Choose the validity of the entrusted charge and select Add.

f) If required, select the specific sector you wish to increase.

g) Attach the file or files of the requirement you are going to send and, if applicable, include those that correspond 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 in the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/guias_pise.html

h) Select Send to view the Preview.

i) Verify your information on the Preview screen, if correct, press the button Confirm.

j) Enter your e.firma and select the Confirm button.

k) Conclude your request with the printing of your electronic acknowledgment.

II. If the suspension corresponds to a sector or sectors specific, you must do the following:

a) Enter the SAT Portal in 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 Register and in Description specify the sector specific of the importers register 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 letter signed by the legal representative, under oath, stating the truthfulness of the information and, in the case of legal entities, also attach the notarized document with which the legal representation of the promoter is accredited.

e) Click on the Send button, the receipt acknowledgment will be generated which contains the procedure folio with which you can follow up on your notice, print it or save it.

What requirements must I comply with?

I. General requirements:

a) Comply with the documentation with which you prove that the cause(s) for which your registration in the Importers Register, Importers Register of Specific Sectors or both, or of the sector or sectors specific to this last, was suspended, is remedied.

b) The document that proves the express waiver before the competent authority, as well as the proof of payment of the determined amount of the tax credit, in the cases that apply in accordance with what is established in rule 1.3.4. of the RGCE.

c) To leave without effect the suspension of any sector or sectors specific of the Register of Importers of Specific Sectors, in addition to what is established in subsections a) and b) above, you must comply with the requirements established in the following fractions, as applicable.

II. For the following specific sectors of Annex 10, fraction I Register of Importers of Specific Sectors 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.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 27 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. Detonators. g) Sector 8 Machines, apparatus, devices and artifacts related to weapons and others.

III. Specific sectors of Annex 10, fraction I, Registry of Importers of Specific Sectors of the RGCE, require: a) Specific sectors 10 Footwear, 11 Textile and clothing, 12 Ethyl alcohol, 13 Hydrocarbons and fuels, 14 Steelmaking, 15 Steel products and 16 Automotive, attach in a plain text file (txt) the list with the full name and the 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. b) Sectors 14 Steelmaking and 15 Steel products, in addition to what is requested in fraction I of this section, you must attach a free-form letter signed by the legal representative stating, under oath, the details 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 application in a digitized file any of the following documents issued by the National Commission of Nuclear Safety and Safeguards of SENER, in accordance with the 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 the 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 from 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 Registry of Importers of Specific Sectors 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, issued 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 Registry of Importers of Specific Sectors of this Annex.
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 in which it indicates that the brand keys were registered in the Catalog of Keys of Carved Tobacco Brands contained in the electronic program MULTI-IEPS.

28 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 c) Sector 12 Ethyl alcohol, in addition to what is requested in fraction 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.

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

1. Free-form letter signed by the legal representative stating, under oath, the details 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 is importation by ducts, the Authorization for introduction or extraction of goods from national territory, through pipes, ducts, cables or other means capable of conducting them, issued by the 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 addresses must be registered in the RFC and have a status of Located or In process of verification.
5. Free-form letter signed by the legal representative stating under oath, the corporate name and the RFC key of the person(s) who have the valid permit issued by the Energy Regulatory Commission to carry out the activities of commercialization, transport and storage of goods attaching also 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 corporate name and the RFC key of the person(s) owner(s) of such installations.
6. Regarding the goods classified in the 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 Registry of Importers of Specific Sectors of this Annex.
7. When it is about 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 Registry of Importers of Specific Sectors 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 of 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 good to be imported.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 29 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 are attached 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.

e) Sector 14 Steelmaking, in addition to what is requested in fraction 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. 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 purposes of carrying out the reduction thereof, must present a clarification case through the SAT Portal, using 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 the goods from said sectors, for which 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 Registry of Importers of Specific Sectors. What is stated in the previous paragraph does not exempt from complying with the requirements established in fractions I and III of this section, as well as with the conditions described in the section "With what conditions must I comply?" of this procedure form.

With what conditions must I comply? I. Be suspended in the Registry of Importers, in the Registry of Importers of Specific Sectors 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 address 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 up to date, 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 fraction VI, of said article 69. X. In the cases established in rule 1.3.4., third and fourth paragraphs of the RGCE, having expressly submitted to the competent authority and exhibit the payment receipt of 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 Registry of Importers, Registry of Importers of Specific Sectors or both: a) Consult the following link: https://www.sat.gob.mx/aplicacion/46346/c onsulta-tus-solicitudes-en-el-padron-de￾importadores No.

30 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 b) Click on the button EXECUTE ONLINE. c) Capture the RFC key, password and captcha indicated by the system or well, 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 View Doc. II. In the case of requests to lift the suspension of some specific sector or sectors, you must consult the response to the clarification case on the SAT Portal, with the folio number found in the receipt of receipt.

Resolution of the Procedure or Service I. Regarding requests to lift the suspension of the Registry of Importers, Registry of Importers of Specific Sectors or both: If you comply with the requirements and with the conditions indicated in this procedure form, you will be notified of your registration in the Registry of Importers, through the SAT Portal in the section of requests queries, 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 of requests queries, 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 some specific sector or sectors: The response to the request to lift the suspension of a specific sector or sectors must be consulted through the SAT Portal with the folio number found in the receipt of receipt of the clarification case.

Maximum time for the SAT to resolve the Procedure or Service Maximum time for the SAT to request additional information Maximum time to comply with the requested information Fifteen 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? What is the validity of the Procedure or Service? Procedure registration receipt and, if applicable, an office 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 for outside the country (+52) 55 627 22 728, from Monday to Friday from 9:00 to 18:00 hours, except non-working days. II. Chat Channel: 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 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. Through the SAT Portal: https://www.sat.gob.mx/aplicacion/50409/present ta-tu-queja-o-denuncia IV. Red phones located in SAT offices.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 31 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 registry of importers and exporters in the following link: http://omawww.sat.gob.mx/PadronImportadores Exportadores/Paginas/index.html

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 of: RFC Procedures/Importers and Exporters/Complement your procedures from the Registry of: Importers, Importers of Specific Sectors 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 Registry of Importers and Exporters that you can verify in the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaraci on_Orientacion.pdf, in relation to procedures of the Registry of Importers, and Sectorial Exporters, published on the SAT Portal, in the minisite of the registry of importers and exporters that 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, 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. To reduce any specific sector that you no longer need, you can request its cancellation in the link indicated in the previous fraction without the need to comply with any requirement. Any doubt, clarification or consultation related to your procedure can be made through a clarification case as specified in the previous fraction. III. If you presented a clarification case, you can follow it up with the folio assigned when entering your procedure, through the SAT Portal by entering the following link: https://wwwmat.sat.gob.mx/aplicacion/operacion/66288/consulta-tus-aclaraciones-como-contribuyente, according to the following: In My Portal, capture your RFC, password and choose Start Session, select the option of Internet Services / Clarification / Consultation, capture the folio number of the procedure and verify the solution granted to your request. IV. 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 check your fiscal location (Address Status/Contributor Status at address). 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 address 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 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 service or request of procedures related to the Registry of Importers and Exporters which is in the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaraci on_Orientacion.pdf V. When the information of the legal representatives, partners, shareholders, associates and other people who are part of the organizational structure, is not updated in the RFC, you must update it in the Partners or shareholders application which is in the following link: https://www.sat.gob.mx/tramites/26216/actualiza-la-informacion-de-socios-o-accionistas., in accordance with procedure form 295/CFF CFF Request for modification or incorporation of partners, shareholders, associates and other people who are part of the organizational structure of a legal entity, as well as those who have control, significant influence, power of command and of legal representatives, contained in Annex 1-A Fiscal Procedures of the RMF, selecting the type of procedure that corresponds, according to the following: a) In the case of updating partners, shareholders, and other people who are part of the organizational structure, you must select the type of procedure Notice Partners and Shareholders (form 295/CFF).

32 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 b) In the case of updating the legal representative, you must select the Notice Legal Representative PI (6/LA, 7/LA, 141/LA and 142/ LA). For which you must attach the notarized documents with which each member of the legal entity proves their quality as legal representative, partner, shareholder, associate and other people 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 Relationships of Partners, Shareholders, Associates and Legal Representatives. VI. The tax authority will verify that the opinion of compliance of the natural or legal person who promotes, as well as of the partners shareholders and legal representatives is in a positive sense, at the moment 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 importation and exportation is subject to regulation by the Ministry of Energy, NOM-016-CRE-2016, Specifications of quality of petroleum products, Annex 3 of the MULTI-IEPS, 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-A and 11 of the RMF.

8/LA Additional customs authorization to that of assignment. Procedure Service Description of the Procedure or Service Amount Submit the request to act before any customs additional to the one of assignment by which you were granted the patent of customs agent, or well, to lift the authorization of additional customs that had been granted to you. Free Payment of rights Cost: $2,365.00 (two thousand three hundred sixty-five pesos 00/100 m.n.).

Who can request the Procedure or Service? When is it presented? Customs agents. When you wish to act in a customs additional to the one of assignment by which your patent was granted or when you wish to lift the authorization of additional customs 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 Municipality, 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 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 of receipt.

What requirements must I comply with? I. Free-form letter, in which you must state: a) The additional customs in which you wish to act or in its case, the customs by which the authorization was granted to you and which you wish to lift. b) The address to hear and receive notifications within the jurisdiction of the customs where you wish to act or in its case, the customs by which the authorization was granted to you and which you wish to lift. c) Email address to receive notifications.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 33

II. Copy of the payment receipt from the relevant institution, made using the electronic D9 Multiple Payment Form for Foreign Trade format, 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. The DGJA will verify that you and, if applicable, the societies you have established to facilitate the provision of your services, have filed the annual income tax (ISR) declaration corresponding to the last fiscal year for which it should have been filed. IV. Not be subject to any suspension, cancellation, or extinction procedures of your patent. V. Have a patent number and be the owner thereof.

FOLLOW-UP AND RESOLUTION OF THE TRAMITE OR SERVICE

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

Resolution of the Trámite 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 Trámite 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 upon completing the Trámite or Service? What is the validity of the Trámite 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 submit is incomplete or presents inconsistencies, the DGJA will notify you of this circumstance via the email address indicated in your request, so that you may correct them. II. The maximum time for the ANAM to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet. III. Under no circumstances 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.

34 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

9/LA Authorization for reassignment to suppressed customs offices for customs agents. Trámite Service Description of the Trámite or Service Amount Submit this request to reassign yourself to a customs office that has been suppressed in which you were assigned or authorized. Free Payment of rights Cost: $

Who can request the Trámite or Service? When is it submitted? Customs agent. When you wish to reassign to a customs office that has been suppressed.

Where can I submit 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, 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 TRÁMITE OR SERVICE

What do I have to do to carry out the Trámite or Service? I. Go with the procedure documentation to the 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 customs office for reassignment. b) The address for hearing and receiving notifications within the jurisdiction of the customs office for reassignment. 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 fulfilling your tax obligations. IV. Not be subject to any suspension, cancellation, disqualification, or extinction procedures of your patent. V. Have a customs agent patent number.

FOLLOW-UP AND RESOLUTION OF THE TRÁMITE OR SERVICE

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

Resolution of the Trámite 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 Trámite 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.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 35

What document do I obtain upon completing the Trámite or Service? What is the validity of the Trámite 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 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 renewal of customs agent's representative. Trámite Service Description of the Trámite or Service Amount Submit the request for authorization or renewal to designate a representative to represent you in promoting and processing the dispatch of goods. Free Payment of rights Cost: $14,218.00 (fourteen thousand two hundred eighteen pesos 00/100 m.n.).

Who can request the Trámite or Service? When is it submitted? Customs agents. I. When you wish to designate a representative. II. The renewal of the authorization must be presented three months before its expiration.

Where can I submit 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, 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 TRÁMITE OR SERVICE

What do I have to do to carry out the Trámite 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 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, if applicable, the additional customs offices and the authorization number to act before them. c) The address from which you transmit for the validation of declarations in each of the authorized customs offices.

36 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

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 a representative will meet the requirement 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, which accredits that the person you wish to designate as a representative has more than three years of experience in customs matters, 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. III. Notarial power of attorney for acts of administration, in which it is stated 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 of attorney. IV. If applicable, Certificate of Labor Competence of the person you wish to designate as a representative, issued by the certification body accredited by the National Council for Standardization and Certification of Labor Competence valid at the time of presenting the aforementioned request. V. Download the electronic file from the Electronic Representative System (SIREMA), located on the ANAM Portal at the following link: https://anam.gob.mx/lineamientos/, fill it out with the information of the candidate 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 relevant institution, made using the electronic D9 Multiple Payment Form for Foreign Trade format, 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 renewal of the representative of the customs agent, each year. b) The exam for candidate 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 fulfilling your tax obligations, as well as the person you wish to designate as a representative or the authorized representative, if applicable. IV. Not be subject to any disqualification, suspension, cancellation, or extinction procedures of your patent.

FOLLOW-UP AND RESOLUTION OF THE TRÁMITE OR SERVICE

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

Resolution of the Trámite 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 Trámite 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 upon completing the Trámite or Service? What is the validity of the Trámite or Service? Response letter. Three years.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 37

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 a representative will meet the requirement of passing the knowledge and psychotechnical exams, as follows: a) Exam consisting of two stages, one of knowledge and one psychotechnical, which will be applied by the ANAM; this last stage may be supported by the certification body accredited by the National Council for Standardization and Certification of Labor Competence. b) It will only support the psychotechnical stage, provided it has the certification of the Labor Competence Technical Standard, issued through publication in the DOF by the National Council for Standardization and Certification of Labor Competence. You must indicate whether this stage will be supported before the ANAM or before the certification body accredited by the National Council for Standardization and Certification of Labor Competence. II. According to the option you have stated, the person you wish to designate as a representative must comply with the following: a) When you have stated the option indicated in fraction I, subsection a) of this section, the person you wish to designate as a representative must appear to support the knowledge stage on the date, place, and time previously notified to them via the email address indicated for such purposes. 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 Certification of Labor Competence. To support the knowledge stage and, if applicable, the psychotechnical stage, the person you wish to designate as a representative must make the payment using the electronic D9 Multiple Payment Form for Foreign Trade format, 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 candidate representative of a customs agent corresponding to each of the stages is recorded. b) When you have stated the option indicated in fraction I, subsection b) referred to in this section, the following will apply:

1. When you have stated that the person you wish to designate as a representative will support the psychotechnical stage before the ANAM, you will be notified via the email address indicated for such purposes, of the date, place, and time in which they must appear to support it, once the payment has been made using the electronic D9 Multiple Payment Form for Foreign Trade format, 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 candidate representative of a customs agent corresponding to the psychotechnical stage is recorded, or
2. When you have stated that the person you wish to designate as a representative will support the psychotechnical stage before the certification body accredited by the National Council for Standardization and Certification of Labor Competence, this body must inform you of the name of the person you wish to designate as a representative who must appear to apply the psychotechnical stage with that body. The aforementioned body must provide the DGJA with the results obtained by the candidate representatives, as well as accompany the documentary support of the psychological tests that were applied to the person you wish to designate as a representative, in order to comply with the psychotechnical stage. III. The DGJA will inform you via email of the application dates for the corresponding exams.

38 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

IV. When the person you wish to designate as a representative does not appear to support the knowledge or psychotechnical stage on the date they were cited, you may request, via free writing, before the DGJA, a new application within a period of one month counted from the date on which the person you wish to designate as a representative should have supported said stage, exposing the justified cause for not appearing, in order to be notified of the new date, place, and time for the presentation thereof. V. When the person you wish to designate as a representative does not pass the knowledge or psychotechnical stage, they may retake them 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 via free writing to the DGJA the new application, stating in your request whether the candidate will support the knowledge exam with the 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. In the cases indicated in fractions IV and V, the request for authorization of the 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 approved on the second occasion, in this case, the person you wish to designate as a representative cannot be designated again until a period of one year has elapsed, counted from the notification of the last result. VII. The renewal 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 "What conditions must I meet?". VIII. Documents exhibited previously, which are valid at the time of a new request, do not need to be presented again. IX. The payment of rights for the second and third annuality, you must present them thirty days before their expiration. X. The maximum time 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 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 assignment customs office. Trámite Service Description of the Trámite or Service Amount Submit the request to change your assignment customs office. Free Payment of rights Cost: $2,516.00 (two thousand five hundred sixteen pesos 00/100 m.n.).

Who can request the Trámite or Service? When is it submitted? Customs agents. When you wish to change your assignment customs office to a different one.

Where can I submit 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, in a schedule from Monday to Thursday from 9:00 to 18:00 hours and Friday from 9:00 to 15:00 hours.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 39

INFORMATION TO CARRY OUT THE TRÁMITE OR SERVICE

What do I have to do to carry out the Trámite 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 writing, as a receipt of receipt.

What requirements must I meet? I. Free writing in which you must state: a) The customs office to which you wish to change your assignment. b) Under oath, that you have concluded the procedure of the dispatches initiated, in the current assignment customs office. II. Copy of the payment receipt from the relevant institution, made using the electronic D9 Multiple Payment Form for Foreign Trade format, 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. Not be subject to any suspension, cancellation, disqualification, or extinction procedures of your patent. V. Have an seniority of more than six months in the assignment customs office in question.

FOLLOW-UP AND RESOLUTION OF THE TRÁMITE OR SERVICE

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

Resolution of the Trámite 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 Trámite 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 upon completing the Trámite or Service? What is the validity of the Trámite 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/

40 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 Additional Information I. It will not be necessary to prove the conclusion of shipments initiated, when you are authorized by your assigned customs office as additional. II. 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. 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 Authorization to assign a representative by substitute customs agent. Procedure Service Description of Procedure or Service Amount Submits the request to designate the representatives who were authorized at the moment the circumstance of death, permanent disability or voluntary withdrawal of the customs agent occurred. Free Payment of Rights Cost: variable $14,218.00 (fourteen thousand two hundred eighteen pesos 00/100 m.n.). Who can request the Procedure or Service? When is it submitted? The customs agents who had obtained their patent, derived from the death, permanent disability or voluntary withdrawal of the customs agent they replace. When you wish to designate the representatives who were authorized at the moment the circumstance of death, permanent disability or voluntary withdrawal of the customs agent occurred. Where can I submit 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 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 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 writing, as proof of receipt. What requirements must I meet? I. Free writing, in which you must state the following: a) The patent number. b) Assigned customs office and number of authorization to act before additional customs offices, if applicable, authorized customs offices. c) Full name, RFC key, CURP and email address of the representative. d) Name of the customs office before which the representative will promote the dispatch of their representation. II. Notarial power granted by the customs agent to the representatives, stating that said power is granted so that they represent you in acts related to the dispatch of goods, in the customs offices before which you are authorized, without naming those customs offices, so that the aspirant to representative can represent you in the authorized customs offices you designate, even when carrying out the modification of your additional customs offices. III. 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 SAT Portal.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 41 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/ 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 fulfilling your tax obligations. IV. Not be subject to any of the suspension, cancellation or extinction procedures of your patent. V. That the representative or representatives are previously authorized as a representative of a customs agent. FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Does 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 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. Three years. 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 maximum deadline for ANAM to resolve the procedure shall be calculated from the fulfillment of all requirements and conditions established in this procedure sheet. II. Documents exhibited previously, which are valid at the time of a new request, should not be presented again. III. The payment of rights must be made annually during the validity of the authorization. IV. The cost of the payment of rights will be variable depending on the number of representatives for which the procedure is requested. Legal Basis Articles 18 and 18-A of the CFF, 160, fraction VI, 164, 165 and 166 of the Law and 40, subsection n) of the LFD, rules 1.1.4., 1.2.2. and 1.4.2. of the RGCE and Annex 19 of the RMF.

42 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 13/LA Request for revocation of the representative authorization. Procedure Service Description of Procedure or Service Amount Submits the request to revoke the designation of the authorized representative. Free Payment of Rights Cost: $ Who can request the Procedure or Service? When is it submitted? Customs agent. When you wish to revoke the designation of the authorized representative. Where can I submit 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 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 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 writing, as proof of receipt. What requirements must I meet? I. In the free writing, in which you must state the full name, RFC key and CURP of the representatives you wish to revoke. II. Attach the notarial instrument in which the revocation of the power that supported the authorization granted to the representative is recorded. 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 fulfilling your tax obligations. IV. Not be subject to any of the suspension, cancellation or extinction procedures of your patent. V. That the authorization granted to the representative 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? Does 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 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.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 43 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 shall 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 agents 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 Rights Cost: $ Who can request the Procedure or Service? When is it submitted? Customs agents. Within fifteen days following the one in which the modification of the society takes place or from the moment the customs agent ceases to be part of a society constituted to facilitate the provision of their services. Where can I submit 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 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 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 writing, as proof of receipt. What requirements must I meet? I. Free writing, in which you must state: a) Patent number. b) If applicable, number of authorization to act before additional customs offices. II. Notarial instrument in which the corresponding modification is recorded, in the case of the notice due to modification of the societies. In the event that a customs agent ceases to be part of the society, or the modification of the object of the society takes place to no longer facilitate the provision of the services of any of the customs agents that are part of it, the customs agent involved must state, under oath, that they will no longer facilitate the provision of their services in the society.

44 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 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 fulfilling your tax obligations. FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Does 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. 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 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 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 submitted 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 agent who integrates or incorporates into a customs agency. Procedure Service Description of Procedure or Service Amount Submits the notice when you have concluded in a timely and proper manner the operations that importers or exporters had entrusted to you. Free Payment of Rights Cost: $ Who can request the Procedure or Service? When is it submitted? The customs agent who integrates or incorporates into a customs agency. When you wish to give notice of the timely and proper conclusion 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. Where can I submit 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 from Monday to Thursday from 9:00 to 18:00 hours and Friday from 9:00 to 15:00 hours.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 45 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 writing, as proof of receipt. What requirements must I meet? Free writing, in which you must state, under oath: I. That you have concluded in a timely and proper manner, the operations that importers or exporters had entrusted to you. II. That you have the necessary procedures to start the dispatch of goods through the customs agency, having the signature of the legal representative of the customs agency. Under what conditions must I comply? I. You must not be subject to any disqualification, suspension, cancellation or extinction procedure of the patent you hold. II. 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? Does 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. 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 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? 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 presenting this request, the customs authorities, in coordination with the customs agent 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 and therefore 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.

46 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 16/LA Authorization to extend the deadline to present the notice of conclusion of operations of the customs agent. Procedure Service Description of Procedure or Service Amount Submits the request for authorization to extend the deadline to present the notice of conclusion of operations of the customs agent who integrates a customs agency. Free Payment of Rights Cost: $ Who can request the Procedure or Service? When is it submitted? The customs agent who integrates or incorporates into a customs agency. Before the expiration of the ten-day deadline following the notification of the authorization to operate as a customs agency. Where can I submit 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 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 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 writing, as proof of receipt. What requirements must I meet? In the free writing you must state the reasons that justify the extension of the deadline. Under what conditions must I comply? I. You must not be subject to any disqualification, suspension, cancellation or extinction procedure of the patent you hold. II. 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? Does 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 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. Ten days. 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/

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 47 Additional Information 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. 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. 17/LA Authorization to conclude the procedure to obtain the authorization to operate as a customs agency. Procedure Service Description of Procedure or Service Amount Submits the request to confirm and ratify your interest in concluding the procedures to obtain the authorization to operate as a customs agency and its ratification. Free Payment of Rights Cost: $ Who can request the Procedure or Service? When is it submitted? Customs agents interested in incorporating or integrating into the customs agency. At any time before the corresponding resolution to operate as a customs agency has been notified. Where can I submit 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 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 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 writing, as proof of receipt. What requirements must I meet? I. Free writing, 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 the authorization to operate as a customs agency. II. Certified copy of the death certificate of the customs agent in case of death or the documentation that certifies the permanent disability, of the holder of the customs agent patent. 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 fulfilling your tax obligations. IV. You must not be subject to any disqualification, suspension, cancellation or extinction procedure of the patent you hold. FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Does ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service? Not applicable. No.

48 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 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. 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 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-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 customs broker by the customs agency. Procedure Service Description of the Procedure or Service Amount Submits the notice by which the customs authority is informed of the death of a customs broker who is part of a customs agency. Free Payment of fees Cost: Who can request the Procedure or Service? When is it submitted? Customs agencies. Within five days following the death of the customs broker. 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 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.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 49 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 broker. b) Authorization number of the customs agency. c) If applicable, the full name and RFC key of the representative 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 period for submitting this notice. 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. 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 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? 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 Not applicable. Legal Basis Article 167-K of the Law and rules 1.2.2. and 1.12.13. of the RGCE. 19/LA Request to issue the patent, through the Agreement granting the patent of customs broker by substitution. Procedure Service Description of the Procedure or Service Amount Submits the request for the issuance of the customs broker patent by substitution. Free Payment of fees Cost: $26,522.00 (twenty-six thousand five hundred twenty-two pesos 00/100 m.n.). Who can request the Procedure or Service? When is it submitted? The natural person, designated and ratified as an aspirant to customs broker by substitution. Within twenty days following the notification of the Agreement of voluntary withdrawal.

50 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 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 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. What requirements must I meet? I. Free-form letter, in which you must state the following: a) The customs office of assignment and additional ones that the authorized customs broker had authorized. b) If applicable, the authorization request for your representatives. c) That you have not filed any legal remedy against the repeal of article 163-A of the Law, through the Decree by which various provisions of the Customs Law are reformed, added, and repealed, published in the DOF on December 9, 2013. If you have filed any legal remedy, you must attach the copy of the agreement of the judicial or jurisdictional authority in which the withdrawal or inadmissibility thereof is recorded. II. To the free-form letter you must attach the following: a) 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/ b) Four passport-sized black and white photographs. c) Certified copy of the death certificate of the customs broker whom you are substituting, in case of the death of the customs broker. d) In case of permanent incapacity or voluntary withdrawal of the customs broker, the document issued by the competent authority that certifies such situation. e) Copy of the annual income tax return corresponding to the last fiscal year for which it should have been presented. What conditions must I meet? I. Be registered and active in the RFC. II. Have a valid e.firma. III. That the authorized customs broker is not subject to any of the procedures of disqualification, suspension, cancellation, extinction of their patent, or that the patent has been cancelled or extinguished. IV. That the person designated as an aspirant to customs broker by substitution has not obtained a customs broker patent. V. Be up to date in the fulfillment of your tax obligations. This requirement applies both to the customs broker and to the aspirant to customs broker by substitution to whom the Agreement granting the patent of customs broker by substitution is granted. 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.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 51 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 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 Not applicable. Before the issuance of the Agreement granting the patent of customs broker by substitution. Ten days. What document do I obtain upon completing the Procedure or Service? What is the validity of the Procedure or Service? The Agreement granting the patent of customs broker by substitution. 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 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 160, 163-A, 164, 165, and 166 of the Law, 18 and 18-A of the CFF and 51, fraction II of the LFD, rules 1.1.4., 1.2.2., 1.4.2., and 1.4.11. of the RGCE and Annex 19 of the RMF. 20/LA Request for publication in the DOF of the Agreement granting the patent of customs broker by substitution. Procedure Service Description of the Procedure or Service Amount Submits the request for publication in the DOF of the granting of the customs broker patent by substitution. Free Payment of fees Cost: Who can request the Procedure or Service? When is it submitted? Customs broker to whom the patent is granted by substitution. Within a period not exceeding twenty days, counted from the notification of the Agreement granting the patent of customs broker by substitution. 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 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 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 What requirements must I meet? I. Free-form letter, to which you must attach the following: a) Copy of the fee receipt with the digital seal or the original payment receipt from the relevant institution, made through the electronic scheme e5cinco, where the corresponding payment for the publication in the DOF of the Agreement granting the Patent of Customs Broker by Substitution is recorded, per eighth of a page, according to the fee of $2,620.00 (two thousand six hundred twenty pesos 00/100 m.n.). You can obtain the payment help sheet for fees at the following link: https://aplicacionesc.mat.sat.gob.mx/e5cinco/ b) Copy of the DOF response to the quotation for the publication of the Agreement granting the patent of customs broker by substitution. c) The transcription of the Agreement granting the patent of customs broker by substitution on an electronic storage device. What conditions must I meet? I. Be registered and active in the RFC. II. Have a valid e.firma. 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 Agreement granting the Patent of Customs Broker by substitution will be published in the DOF. 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. Before the publication of the Agreement granting the Patent of Customs Broker by substitution. Ten days. What document do I obtain upon completing the Procedure or Service? What is the validity of the Procedure or Service? Not applicable. Not applicable. ATTENTION CHANNELS Inquiries and doubts Complaints and reports Not applicable. I. Email: denuncias@anam.gob.mx II. On the SAT 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 18 and 18-A of the CFF and 19-A of the LFD, rules 1.1.4., 1.2.2., and 1.4.11. of the RGCE and Annex 19 of the RMF.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 53 21/LA Request for the benefit to avoid the start of the cancellation procedure for customs brokers for undeclared merchandise. Procedure Service Description of the Procedure or Service Amount Submits the request to obtain the benefit regarding not considering that customs brokers are in the situation of patent cancellation, when in the exercise of verification powers the customs authority detects excess or undeclared merchandise in the entry or in the consolidated notice. Free Payment of fees Cost: $ Who can request the Procedure or Service? When is it submitted? Customs brokers. When you wish to obtain the benefit regarding not considering that customs brokers are in the situation of patent cancellation, when in the exercise of verification powers the customs authority detects excess or undeclared merchandise in the entry or in the consolidated notice. 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 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. What requirements must I meet? I. Free-form letter, in which you must declare the number of the definitive import entry with which the payment of omitted contributions and compensatory fees for the excess or undeclared merchandise in the entry or in the consolidated notice is accredited. 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 the payment of the sanctions applicable to the excess or undeclared merchandise in the entry or in the consolidated notice. b) In case you have filed a legal remedy against the imposition of the tax credit, the final resolution in which you are absolved, or the document with which you accredit, in accordance with the procedural formalities of the case, that you have withdrawn from the legal remedy, through the corresponding dismissal or equivalent resolution issued by the competent authority. c) In case you have filed a legal remedy against the customs broker patent cancellation procedure, document with which you accredit, in accordance with the procedural formalities of the case, that you have withdrawn from the legal remedy, through the corresponding dismissal or equivalent resolution issued by the competent authority. 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? Not applicable. No.

54 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 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 period established for the resolution has elapsed, you were not notified of the same. 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. 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 benefit will be applicable only once. 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. 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 1.4.12. of the RGCE. 22/LA Authorization for the transfer of a vehicle acquired in national territory by diplomatic, consular missions and international organizations, as well as their foreign personnel. Procedure Service Description of the Procedure or Service Amount Submits the request for authorization to obtain authorization for the transfer of a vehicle acquired in national territory, of which the return of VAT had been authorized by the General Administration of Large Taxpayers of the SAT. Free Payment of fees Cost: $ Who can request the Procedure or Service? When is it submitted? The SRE. Prior to the transfer of the vehicle. 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, Monday to Friday during hours 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 SRE. II. The SRE will submit its request to the ACNCE, in accordance with the Agreement establishing the general provisions for the importation of vehicles in franchise, published in the DOF on August 29, 2007.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 55 What requirements must I meet? Free-form letter, to which you must attach the following: I. Request for the transfer of vehicles for commercialization in national territory, in which the name of the owner and the purchaser, the vehicle identification data (brand, type, model, VIN, among others), and the applicable legal basis of the Agreement establishing the general provisions for the importation of vehicles in franchise, published in the DOF on August 29, 2007, are indicated. II. Authorization letter for the return of VAT, issued by the General Administration of Large Taxpayers of the SAT, in which the CFDI data and vehicle identification data are observed. III. CFDI, recorded in the authorization letter for the return of VAT. IV. Copy of the purchaser's identity card issued by the SRE. V. If applicable, letters of authorization for previous transfers. 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 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 in the SRE offices. 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? What is the validity of the Procedure or Service? Resolution letter. 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 the United States and Canada. II. Personal attention in 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 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 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 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 Articles 62, fraction I of the Law and 21 of the Agreement establishing the general provisions for the importation of vehicles in franchise and rules 1.2.2. and 3.3.2. of the RGCE.

56 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

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

Procedure Service Description of Procedure or Service Amount Submit the request to register the bank accounts through which you make payments for foreign trade operations. Free

Payment of Rights Cost: $

Who can request the Procedure or Service? Customs broker, customs attorneys, customs agency, importers and exporters.

When is it submitted? 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 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.

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 document as a receipt of receipt.

What requirements must I meet? Free-form document, in which you must state the following: I. The authorization number, in the case of a customs attorney or warehouse attorney, or of customs agencies. II. The number of all bank accounts with which payments are made, the name and the RFC key of the bank account holder. III. The trade 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 located.

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? 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.

Maximum time for the ANAM to resolve the Procedure or Service Thirty days.

Maximum time for the ANAM to request additional information Ten days.

Maximum time to comply with the requested information Ten days.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 57

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. Documents presented previously, which are valid at the time of a new request, do not need to be presented again. II. The maximum time 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 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 for the opening of customs accounts or guarantee customs accounts.

Procedure Service Description of Procedure or Service Amount Submit this authorization to operate customs accounts or guarantee customs accounts. Free

Payment of Rights Cost: $

Who can request the Procedure or Service? Credit institutions or brokerage houses.

When is it submitted? When you wish to obtain an authorization to operate customs accounts or guarantee customs accounts.

Where can I submit it? Before the official records office of the ACNCE, located at Avenida Hidalgo No. 77, module I, ground floor, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, Monday to Friday during hours 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 and deliver the free-form document and procedure documentation to the official records office of the authority mentioned in the previous section. II. Receive and keep the stamped free-form document as a receipt of receipt.

What requirements must I meet? Free-form document, 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 SHCP, through the Banking, Securities and Savings Unit, or the certificate of registration in the intermediaries section of the National Registry of Securities and Intermediaries, 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 with which the personality of the legal representative is accredited. III. Document 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 form of operation, according to the Instruction for the Operation of 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

58 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

IV. Draft contract for the opening of the customs account or guarantee customs account, contemplating the options of financial guarantee through deposit or contingent credit line. V. Format of deposit certificate or guarantee that meets the requirements and data referred to in rule 1.6.28. of the RGCE. VI. Format of guarantee cancellation request that meets the requirements and information referred to 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.

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? Contact MarcaSAT or consult the tax mailbox on the SAT Portal, by entering 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 I. The response letter will be notified through the tax mailbox, or if applicable, at the address indicated to hear and receive notifications. II. After the three-month period has passed without the resolution being notified, the interested party may consider that the authority resolved negatively.

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

Maximum time for the SAT to request additional information Three months.

Maximum time to comply with the requested information Ten days.

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

What is the validity of the Procedure or Service? The authorization will remain valid as long as the requirements and obligations established in the Law and its Regulations, the RGCE, the respective authorization, as well as with the Instruction for the Operation of Customs Accounts, Guarantee Customs Accounts and Guarantee Customs Accounts by Substitution of Precautionary Seizure are met, and there has been no non-compliance or imposition of sanctions related to the operation of customs accounts or guarantee customs accounts.

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

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.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 59

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

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

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 Instruction for the Operation of Customs Accounts, Guarantee Customs Accounts and Guarantee Customs Accounts by Substitution of Precautionary Seizure.

25/LA Authorization and extension for the manufacture or importation of official seals

Procedure Service Description of Procedure or Service Amount Submit the request for authorization for the manufacture or importation of official seals or their extension, which are used in vehicles and containers that transport the merchandise subject to customs clearance. Free

Payment of Rights Cost: $2,159.00 (two thousand one hundred fifty-nine pesos 00/100 m.n.).

Who can request the Procedure or Service? Legal persons.

When is it submitted? I. When you wish to obtain the authorization to manufacture or import official seals. II. In the case of requesting the extension 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? 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.

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 document as a receipt of receipt.

What requirements must I meet? I. Free-form document, in which you must state, under oath: a) That the legal person, as well as its partners, shareholders, associates and other persons, whatever name they are designated by, that by their nature form part of the organizational structure and hold such status according to the statutes 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 person is stated. b) That the legal person 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) In the case of extension, 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.

60 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

II. Attach the following: a) Certified copy of the articles of incorporation, or the notarial instrument with which you prove your social object 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 prove the personality of the attorney or legal representative of the legal person who signs the request 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 the ANAM, in which the manufacturing requirements indicated in fraction IV of the section "With what conditions must I comply?" of this procedure sheet are specified, in the case of 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/

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. The lock 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 colored plastic and provided with a transparent cap or a 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 lock must have a minimum tension resistance of 1,000 kilograms. d) Contain exemplarily the impressions of the identifying key and the consecutive folio number, engraved only by laser, inside the transparent cap or the plastic coating, referred to in subsection a) of this fraction. e) The closed lock 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 lock.

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? Yes.

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 Three months.

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

Maximum time 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? Up to five years, extendable for an equal period.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 61

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 presented previously that are valid at the time of a new request do not need to be presented again. II. The maximum time 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 rights must be made annually during the validity of the authorization and for its extension.

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

26/LA Authorization and extension to provide electronic pre-validation services of data, contained in the declarations.

Procedure Service Description of Procedure or Service Amount Submit the request to provide electronic pre-validation services of data, contained in the declarations. Free

Payment of Rights Cost: $11,528.00 (eleven thousand five hundred twenty-eight pesos 00/100 m.n.).

Who can request the Procedure or Service? Legal persons.

When is it submitted? I. When you wish to obtain the authorization to provide electronic pre-validation services of data. II. In the case of requesting the extension of the authorization, 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.

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 document as a receipt of receipt.

62 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

What requirements must I meet? I. Free-form document. II. Articles of incorporation with which you prove an age greater than five years and, if applicable, its modifications, in which the data of registration in the Public Registry of Property and Commerce are visible. III. Notarial instrument with which you prove that the applicant has a subscribed and paid social capital or own patrimony equal to or greater than $5,000,000.00 (five million pesos 00/100 m.n.) and it is evident in the social object, common purpose, activities or statutes of the applicant, the provision of electronic pre-validation services of data contained in the declarations, excluding the activities of importation, exportation, or having the status of customs broker or customs agency. IV. List of your affiliates in the case of confederations of customs brokers, national associations of companies, chambers and their confederations. V. Valid documentation with which you prove that your legal representative has powers for acts of administration, and states, under oath, that the powers have not been revoked, as well as their valid official identification. VI. Statement, under oath, 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 registration of operations, according to the Instruction for Interconnection with Third Parties to SAT, issued by the AGCTI and in accordance with the operation guidelines 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 means, as well as data transmission for each locality where its installation takes place. VIII. Business chambers and their confederations that wish to provide electronic pre-validation services of data, contained in declarations, in addition to meeting the aforementioned requirements, must prove that they are constituted in accordance with the Law of Business Chambers and their Confederations. IX. Declare the customs where 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. 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 electronic pre-validation services of data, contained in the 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 XII. In the case of extension, you must state, under oath, 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/

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 63 What conditions must I comply with? I. Be registered and active in the RFC (Federal Taxpayer Registry). II. Have a valid e.firma (electronic signature). III. Be up to date in the fulfillment of your tax obligations and not have firm and enforceable debts under your name. IV. Legal entities must be constituted in accordance with Mexican laws. V. Comply with the International Standard ISO/IEC 27001: 2013 and the information security control measures indicated in the Guidelines that must be observed by those who have authorization to provide electronic data pre-validation services, 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 as a result of providing electronic data pre-validation services, contained in customs declarations, cannot be used for other purposes, such as sale, distribution, and/or transmission thereof. VII. Comply with the technological requirements for connection and information security, which will be verified by the General Directorate of Information Technologies of the ANAM and the AGCTI of the SAT, at the request of the DGJA of the ANAM. To comply with this subsection, you must observe what is established in the Guide for Operation for Connection with External Entities or Third Parties to the SAT, which is published on the SAT Portal, and with the Operation Guides issued by the AGCTI.

FOLLOW-UP AND RESOLUTION OF THE TRAMITE OR SERVICE How can I follow up on the Trámite or Service? Will the SAT carry out any inspection or verification to issue the resolution of this Trámite 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 begin the provision of the service.

Resolution of the Trámite 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. If three months pass without you being notified of the resolution, you may consider that the authority resolved negatively.

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

What document do I obtain upon completing the Trámite or Service? What is the validity of the Trámite or Service? Official letter of response. Five years, renewable for an equal period.

CHANNELS OF ATTENTION 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/

64 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 Additional Information I. The link of the computing means to provide the electronic data pre-validation service will be carried out complying with the Instruction for Interconnection with Third Parties to the 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 the SAT. II. Confederations of customs brokers, national associations of companies, chambers and their confederations, in case they obtain the authorization, may provide the authorized services not only to their members and/or affiliates, but to any other interested party. III. Documents exhibited previously, which are valid at the time of a request, should not be presented again. IV. The maximum time for the ANAM to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet. V. The fees will 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 importation of trailers, semi-trailers, and container carriers. Trámite Service Description of the Trámite 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 importation of trailers, semi-trailers, and container carriers. Free Payment of fees Cost: $11,528.00 (eleven thousand five hundred twenty-eight pesos 00/100 m.n.).

Who can request the Trámite 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 importation 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 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 Monday to Thursday from 9:00 to 18:00 hours and Friday from 9:00 to 15:00 hours.

INFORMATION TO CARRY OUT THE TRÁMITE OR SERVICE What do I have to do to carry out the Trámite or Service? I. Go with the documentation of the procedure 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 a receipt acknowledgment.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 65 What requirements must I comply with? I. Free-form letter. II. Articles of incorporation and their modifications, when applicable, with which you prove that you have a minimum social capital or own patrimony 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 data of registration 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 high 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) Equipment and computing and data transmission 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 that the ANAM establishes for such effect, 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 computing and data transmission means must be indicated for each locality where its installation takes place. 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 comply with the requirements established for its granting and the obligations derived from it. IX. 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. Have a valid e.firma. III. Be up to date in the fulfillment of your tax obligations.

FOLLOW-UP AND RESOLUTION OF THE TRÁMITE OR SERVICE How can I follow up on the Trámite or Service? Will the ANAM carry out any inspection or verification to issue the resolution of this Trámite or Service? Through email to the address: autorizaciones_2@anam.gob.mx, indicating the name of the applicant, date, and number of receipt folio. No.

Resolution of the Trámite 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. If three months pass without you being notified of the resolution, you may consider that the authority resolved negatively.

66 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 Maximum time for the ANAM to resolve the Trámite or Service: Three months. Maximum time for the ANAM to request additional information: Twenty days. Maximum time to comply with the requested information: Ten days.

What document do I obtain upon completing the Trámite or Service? What is the validity of the Trámite or Service? Official letter of response. Up to ten years; renewable for an equal period.

CHANNELS OF ATTENTION 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 AGCTI of the SAT and the DGMEIA of the ANAM will provide you with the guidelines to carry out the link of the computing means necessary to provide the service of electronic data processing and related services necessary to carry out the control of the temporary importation 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 in order to begin the provision of the service, and once said administration issues its approval, the authorized person must begin operations. The documents exhibited previously, which are valid at the time of a new request, should not be presented again. III. The maximum time for the ANAM to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet. IV. The fees will 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.

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 shipment of goods will be carried out. Trámite Service Description of the Trámite or Service Amount Submits the request for: I. Obtaining the authorization number to transmit customs 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 shipment of goods. Free Payment of fees Cost: $13,036.00 (thirteen thousand thirty-six pesos 00/100 m.n.).

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 67 Who can request the Trámite or Service? When is it submitted? Natural persons with business activity and legal entities. When you wish to: I. Carry out the shipment 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 the auxiliaries. V. Designate customs offices through which you will carry out the shipment of goods.

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 Monday to Thursday from 9:00 to 18:00 hours and Friday from 9:00 to 15:00 hours.

INFORMATION TO CARRY OUT THE TRÁMITE OR SERVICE What do I have to do to carry out the Trámite or Service? I. Go with the documentation of the procedure 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 a receipt acknowledgment.

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

1. Free-form letter in which you must declare: i. The customs offices where you wish to operate. ii. The numbers of the customs 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 importation or commercial value in exportation declared in total is at least $5,000,000.00 (five million pesos 00/100 m.n.), complying with the formalities of customs clearance.
2. 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 official letter with which you were authorized or renewed registration in the enterprise certification scheme, under the modalities of VAT and Special Tax on Production and Services (IEPS) or Authorized Economic Operator (AEO), 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.
3. Present a certified copy of the notarial testimony with which the legal representative or legal attorney proves their personality.

68 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 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 end-use automotive industry or vehicle manufacturing for road transport. In addition to complying with 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 letter:

1. Articles 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 so proves.
2. Documentation with which you prove that the date of constitution of the company has an age 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 comply with the requirement indicated in subsection a), numeral 2 of this subsection. c) Productive companies of the State, and/or subsidiary productive companies and their subsidiary companies. Present with your free-form letter, the notarial power of attorney for acts of administration. d) Natural persons with business activities according to Title IV, Chapter II, Sections I and IV, of the Income Tax Law (importer/exporter).
4. The request must be presented in the 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.
5. With the exception of the requirement established in numeral 1, roman numeral ii, of the subsection referred to above, you must present with your free-form letter: 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 presentation of the authorization request, whose customs value in importation or commercial value in exportation 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 processed customs declarations or customs receipts in which the customs or commercial value of each of them is indicated. ii. Certificate of non-criminal record, within the local order, with which you prove that you have not been convicted in a final sentence for having participated in the commission of fiscal crimes or other intentional crimes that merit corporal punishment, whose validity cannot exceed three months, counted from the date of its issuance. e) Legal entities of the end-use automotive industry and/or vehicle manufacturing for road transport and general warehouses.
6. The request must be presented in the terms of subsection I, subsection a), Requirements for legal entities (importer/exporter) of this procedure sheet.
7. With the exception of the requirement established in numeral 1, roman numeral ii, of the subsection referred to above, you must present with your free-form letter the articles 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 so proves.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 69

II. Requirements for accrediting the legal representative: You must present the following: a) Notarial power of attorney for acts of administration through which you grant powers to carry out customs clearance of goods, and the acts derived from it, to the person you wish to accredit as legal representative. b) Free-form statement in which you declare under oath that there is a labor relationship with the person you wish to accredit as legal representative, presenting with said statement the following documents:

1. Employment contract establishing the conditions of the labor relationship.
2. Registration of the person to be accredited as legal representative with the IMSS.
3. Registration of the legal representative with the National Housing Fund Institute for Workers. State-owned productive companies, their subsidiary bodies and/or subsidiary productive companies may accredit the existence of the labor relationship with the person they wish to accredit as legal representative, with the individual employment contract or with the appointment or document accrediting them 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:
4. Professional degree issued by institutions of the national educational system in foreign trade or customs subjects, or professional license issued by the SEP in said subjects.
5. Certificate in foreign trade or customs matters issued by the National Council for Standardization and Certification of Labor Competencies.
6. Document issued by ANAM with a maximum age of one year immediately prior to the date of the application, through which it proves having accredited the examination of knowledge and practical in foreign trade and customs matters.
7. Document accrediting being or having had the status of customs attorney, for a minimum time of one year.
8. Document accrediting having had the status of agent or dependent of a customs broker, or former public servant who had as assignment any of the country's customs, for a minimum time of one year.
9. 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 a 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) Federal non-criminal record certificate, in order to prove not having been convicted in a final sentence for having participated in the commission of fiscal crimes or other intentional crimes that warrant corporal punishment, whose validity may not exceed three months, counted from the date of its issuance. e) Statement, by the person you wish to accredit as legal representative under oath, stating:
10. That they are not on the list of companies published by the SAT, pursuant to articles 69 and 69-B, fourth paragraph of the CFF.
11. Not being an employee, authorized dependent or agent of a customs broker or having had such character and their patent having been cancelled. f) Birth certificate or any of the documents indicated in article 3 of the Nationality Law 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 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/

70 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

III. Requirements for the designation of the auxiliary: Free-form statement in which you must declare: a) Designation of the auxiliary, in which you indicate the following: In my capacity as (legal representative or legal attorney) of (name, trade name or denomination of the importer or exporter) and in accordance with what is established in article 69, fraction 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 carried out in the exercise of their function by the designated auxiliary. b) That the auxiliary is not in any of the following situations:

1. Is a customs broker, or that, 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. Federal non-criminal record certificate, in order to prove not having been convicted in a final sentence for having participated in the commission of fiscal crimes or other intentional crimes that warrant corporal punishment, whose validity may not 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 statement:
4. Statement under oath, signed by the attorney or legal representative of the general warehouse or of the authorized or concessioned supervised premise in which they must indicate that they grant their 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 recognition.
5. Public deed with which the legal representative or legal attorney proves having powers for acts of administration.

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

1. Public deed through which they prove that they are legally constituted, with the due protocol and registered in the Public Registry.
2. Document with which you prove that the legal representative has a labor relationship with any of the legal entities.
3. 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/

V. Requirements for the revocation of the accredited legal representative: a) You must prove that the existing labor relationship between the legal representative and the company that designated him/her has concluded with any of the following documents:

1. Certified copy of the public instrument where the revocation of the powers granted to the legal representative is recorded.
2. The cancellation with the IMSS.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 71

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 fractions I and III apply to the requesting company, its legal representative and the auxiliaries; the condition of fraction 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? Does 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 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 passed without you being notified of the resolution, you may consider that the authority resolved negatively. Maximum period for ANAM to resolve the Procedure or Service Maximum period for ANAM to request additional information Maximum period to comply with the requested information Three months. Ten 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? Response letter. Not applicable.

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

Additional Information I. The maximum period 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 had issued the payroll CFDI to the legal representative to be accredited. III. Newly created companies to which the authorization number is granted, once one year has passed from the date of notification of the authorization, may request from the DGJA the expansion of 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 goods with the sector in question. IV. Only legal entities that have Registration in the Enterprise 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.

72 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 c) The 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 it comes to iron minerals known as Hematite and Magnetite. V. The documents exhibited previously, which are valid at the time of a new application, do not need to be presented again.

Legal Basis Articles 40 of the Law, 40, subsection f) of the LFD, 3 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 application whenever you want 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? The confederations, chambers, industrial associations and academic institutions. Prior to the Council sessions. Where can I submit it? Before the official office of the ACNCE located at Avenida Hidalgo No. 77, module I, ground floor, Guerrero neighborhood, Cuauhtémoc borough, postal code 06300, Mexico City in a schedule from 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 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 statement, 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? Does the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service? Not applicable. No.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 73

Resolution of the Procedure or Service 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 Not applicable. 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? Invitation by call through email. 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 the United States and Canada. II. Personal attention in SAT offices, located in various cities in 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 office addresses 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 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 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.

30/LA Authorization to operate as a customs agency. Procedure Service Description of the Procedure or Service Amount Submit the application to operate as a customs agency. Free Payment of rights Cost: $71,342.00 (seventy-one thousand three hundred and forty-two pesos 00/100 m.n.). Who can request the Procedure or Service? When is it submitted? The representative or legal attorney of the civil society or the customs brokers who have constituted it. When you want the civil society you constituted to operate as a customs agency. Where can I submit 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.

74 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

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 statement, as a receipt. What requirements must I meet? I. Free-form statement, in which you must declare: a) Customs broker patent number. b) If applicable, authorization number to act in customs additional to their assignment. c) The customs offices where the services will be provided among those they have as assigned and authorized by the customs brokers who make up the society, considering as the assignment customs office that which is authorized by the customs broker who coincides with the fiscal address of the customs agency and, in case of not coinciding, they may choose, among the authorized ones, the assignment customs office. II. Deed of incorporation of the civil society, constituted in accordance with Mexican laws, in which the following is recorded: a) That the society is formed by Mexican citizens with a clause excluding foreigners. b) That the customs brokers are partners and have social capital within the society. c) That the object of the society is to promote on behalf of others the customs clearance of goods, in the different regimes established in the Law. d) The registration data in the Public Registry of Commerce. III. Documentation with which it is proven that the representative or legal attorney who signs the application has powers for acts of administration. IV. Document or documents with which it is proven 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. Social statutes, integrated into the deed of incorporation, aimed at establishing best corporate practices that contribute to the efficient functioning of the administration and surveillance bodies of the civil society, in which they also indicate at least the following functions to be carried out by the said administration and surveillance bodies: 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 between 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 of 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 social object. VI. Code of Ethics that must be observed by the members of the civil society. VII. Copy of the service provision contract celebrated with the person authorized to provide the services of electronic pre-validation of data contained in the petitions, with a minimum validity of two years and copy of the software license contract for the capture of petitions, celebrated by the requesting civil society, with a contracting date not greater than six months from the date of submission of the application.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 75

VIII. List with the full name, RFC key, CURP, and email address of the customs representatives, employees, or authorized dependents of the customs agent that is incorporating into the customs agency.

IX. Declaration under oath by the administrator or the person or persons who have been granted general direction, management, or administration of the legal entity, regardless of the name by which they are designated, as well as by the legal representative thereof, and by the partners; that they have economic solvency.

X. 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/

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 customs agent or agents that 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 complying with the obligations established in the relevant Law, must permanently comply with the functions indicated in article 167-D, fraction 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, regardless of the name by which they are designated, as well as the legal representative thereof, must be Mexican citizens. VIII. The partners, including the customs agents, must not be members of another customs agency.

The conditions indicated in fractions 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, regardless of the name by which they are designated, as well as to the representative or legal representative of the society.

The conditions indicated in fractions I and III apply to all partners who make up the society.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Does 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 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. The DGJA will publish on the ANAM Portal the names of the customs agents and the representatives that make it up, as well as the trade name or corporate name of the customs agency. III. After the passage of three months without the resolution being notified, the interested party may consider that the authority resolved negatively.

Maximum period for ANAM to resolve the Procedure or Service Maximum period for 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.

76 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

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 maximum period 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 that 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 fraction 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. of the RGCE, and Annex 13 of the RGCE and Annex 19 of the RMF.

31/LA Authorization for the incorporation of customs agents into a customs agency.

Procedure Service

Description of the Procedure or Service Amount

Submits the request for authorization 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 articles of incorporation of the civil society is notarized.

Where can I submit 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, 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 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 writing, as a receipt of receipt.

What requirements must I meet?

I. Free writing, in which you must declare: a) Patent number of the customs agent that incorporates into the customs agency. b) If applicable, authorization number to act in customs additional to its assignment. c) Authorization number of the authorized customs agency. d) The customs offices where it will provide services. II. Documentation with which you prove that the person signing the request has powers for acts of administration. III. Simple copy of the articles of incorporation of the civil society authorized as a customs agency, in which the incorporation of the customs agent is identified.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 77

IV. List with the full name, RFC key, CURP, and email address, of the customs representatives, employees, or authorized dependents of the customs agent that incorporates into the customs agency.

V. The customs agent that incorporates into the customs agency must have a power of attorney 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, regardless of the name by which they are designated, as well as the legal representative thereof, must declare 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 the fulfillment of 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, regardless of the name by which they are designated, and the legal representative of the society. V. The customs agents that 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, regardless of the name by which they are designated, as well as the legal representative thereof, must be Mexican citizens.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Does 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, and the DGJA will publish on the SAT Portal the names of the customs agents and representatives that make it up, as well as the trade name or corporate name of the customs agency. II. After the passage of three months 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 Maximum period for 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.

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/

78 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

Additional Information

I. The maximum period 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, its patent will be deactivated the day after the authorization is notified. 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 withdraw from a customs agency.

Procedure Service

Description of the Procedure or Service Amount

Submits the request to withdraw 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 withdraw from a customs agency, within fifteen days following that in which a customs agent ceases to be part of it.

Where can I submit 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, 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 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 writing, as a receipt of receipt.

What requirements must I meet?

I. Free writing, in which you must declare: a) Patent number of the customs agent that ceases to be part. b) If applicable, authorization number of the authorized customs offices. II. Modification of the articles of incorporation 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.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

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

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 79

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, and the DGJA will cease to publish on the SAT Portal the name of the customs agent that ceases to be part. II. After the passage of three months 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 Maximum period for 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.

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 period 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 renewal of customs agency representatives.

Procedure Service

Description of the Procedure or Service Amount

Submits the request for customs agents' representatives to be part of the customs agencies. Free

Payment of rights Cost: $14,218.00 (fourteen thousand two hundred eighteen pesos 00/100 m.n.).

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

Customs agencies. I. When you wish for customs agents' representatives to be part of the customs agencies. II. In the case of renewal, three months before the expiration of the authorization granted to the representative.

Where can I submit 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, in a schedule from Monday to Thursday from 9:00 to 18:00 hours and Friday from 9:00 to 15:00 hours.

80 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

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 writing, as a receipt of receipt.

What requirements must I meet?

I. Free writing, in which you must declare: 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 customs agency representative will transmit. d) Name of the persons who have served as your representatives, the period during which they had such 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 applicable, 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 customs agency. 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 who will support him in the processing of foreign trade operations assigned to the customs agency. II. Certificate, with which it is accredited 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 labor relationship existing 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, which must indicate 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 it is 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 declared in its request the option indicated in subsection b), referred to in fraction I of the section Additional Information of this procedure sheet, you must attach the Labor Competency Certificate, issued by the certification body accredited by the National Council for Standardization and Labor Competency 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 renewal request, the Labor Competency Certificate, issued by the certification body accredited by the National Council for Standardization and Labor Competency Certification, which must be valid at the time of presenting the aforementioned request.

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/

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 81

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 procedures of disqualification or cancellation, in accordance with the Law. V. In the case of renewal, the customs agencies must be active in the exercise of their functions.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Does 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. After the passage of three months 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 Maximum period for 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. Three 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 customs agency will declare the option chosen as follows: a) The candidate sustains an exam consisting of two stages, one of knowledge and another psychotechnical that ANAM will apply, this last stage may be sustained with the certification body accredited by the National Council for Standardization and Labor Competency Certification. b) The candidate sustains only the psychotechnical stage, provided that the candidate has the certification of the Labor Competency Technical Standard, issued through publication in the DOF by the National Council for Standardization and Labor Competency Certification.

You must indicate if you sustain it before ANAM or with the certification body accredited by the National Council for Standardization and Labor Competency Certification.

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II. According to the option indicated by the customs agency, the applicant must comply with the following:

a) When the customs agency has indicated in its application the option referred to in subsection a) of fraction I of this section, the applicant must appear to take the knowledge stage on the date, place, and time previously notified to them. When the applicant passes the knowledge stage, they will be able to take the psychotechnical stage on the date, place, and time designated by said authority for such purpose, or with the certification body accredited by the National Council for Standardization and Labor Competency Certification.

b) When the customs agency has indicated in its application the option referred to in subsection b) of fraction I of this section, the following shall apply:

1. In case of requesting the application before the ANAM, the customs agency will be notified of the date, place, and time when the applicant must appear to take said stage, or

2. The certification body accredited by the National Council for Standardization and Labor Competency Certification must inform the customs agency of the names of the applicant representatives who must appear to take the psychotechnical stage with that body, which must provide to the DGJA, within a maximum period of one month, through the SAT Portal, by accessing the Digital Window, the result, as well as attach the documentary support of the psychological tests applied to the applicants in order to comply with the psychotechnical stage.

III. The DGJA will make known via email, independently of whether the requirement is notified in accordance with article 134 of the CFF, the dates for the application of the corresponding exams.

IV. When the applicant representative does not appear to take the knowledge or psychotechnical stage on the date they were cited, the customs agency may request, through a free-form written document, before the DGJA, its new application within a period of one month counted from the date on which the applicant should have taken said stage, exposing the justified cause for which the applicant did not appear, in order to be notified of the new date, place, and time for the presentation thereof.

V. When the applicant representative does not pass the knowledge or psychotechnical stage, they may retake them only once, provided that a period of six months has elapsed in the case of the psychotechnical stage, from the presentation of the exam.

The customs agency must request in writing from the DGJA the new application, stating in its application whether the applicant will take the knowledge exam with the ANAM, or certifies having the certification of the Labor Competency 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 which case the applicant cannot be designated again until a period of one year has elapsed, counted from the notification of the last result.

VII. When the data or documentation are incomplete or present inconsistencies, the DGJA will notify said circumstance to the customs agency via email, independently of whether the requirement is notified in accordance with article 134 of the CFF, in order for it to be corrected by presenting a written document in accordance with what is established in this procedure 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.

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 period 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 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.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 83

34/LA Request for revocation of authorization for customs agency representatives.

Procedure Service Description of Procedure or Service Amount Submits the request for authorization for the revocation of your representatives' authorization. Free Payment of Rights Cost: $

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

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 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 written document, as a receipt of receipt.

What requirements must I meet? I. Free-form written document, in which you must state the full name, the 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 procedures for disqualification or cancellation of the customs agency authorization, in accordance with the Law. V. That the authorization granted to the representative is valid.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Does 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. After a period of three months has elapsed without you being notified of the resolution, you may consider that the authority resolved negatively.

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

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What document do I obtain at the end of the Procedure or Service? What is the validity of the Procedure or Service? Response Office. 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 period 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 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 representative 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 request for authorization for the incorporation of a valid customs agent representative into the requesting customs agency. Free Payment of Rights Cost: $

Who can request the Procedure or Service? When is it submitted? Customs agencies. When you wish to obtain authorization for the incorporation of a valid customs agent representative into the requesting 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 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 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 written document, as a receipt of receipt.

What requirements must I meet? I. Free-form written document, 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, the RFC key, CURP and email address of the representative. d) Name of the customs office before which the representative will promote the dispatch on behalf of the customs agency. e) Address from which you will transmit for the validation of declarations.

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II. Notarial power granted by the customs agency and the customs agent to the representative, stating that said power for administrative acts is granted so that they represent you in acts related to the dispatch of goods, at the customs office before which they are authorized, stating the name of said customs office, in order for the representative to be able to represent you there.

III. Certificate of existing labor relationship between the representative 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 valid representative authorization issued by the DGJA.

V. Electronic file of the Representatives Registration System, in the format that complies with the technological specifications published on the SAT Portal.

VI. Full name, the RFC key, CURP, email address, patent number and authorization of the customs agent to whom the representative will report and who will support them 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 representative. II. Have a valid e.firma, a condition that must be met by both the customs agency and the 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 representative. IV. Not be subject to any of the disqualification or cancellation procedures, in accordance with the Law. V. That the authorization granted to the representative is valid.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Does 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. After a period of three months has elapsed without you being notified of the resolution, you may consider that the authority resolved negatively.

Maximum period for the ANAM to resolve the Procedure or Service: Three months. Maximum period for the 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? What is the validity of the Procedure or Service? Response Office. 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/

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Additional Information The maximum period 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 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 request for authorization to operate in additional customs offices to those authorized for the development of their functions. Free Payment of Rights Cost: $2,365.00 (two thousand three hundred sixty-five pesos 00/100 m.n.).

Who can request the Procedure or Service? When is it submitted? Customs agencies. When you wish to obtain authorization to operate in additional customs offices to those authorized for the development of their functions.

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 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 written document, as a receipt of receipt.

What requirements must I meet? I. Free-form written document, in which you must state: a) Trade name or corporate name, the RFC key and tax address of the customs agency. b) Indicate the customs office in which 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 that supports 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 dispatch of goods.

II. To the free-form written document you must attach the following information: a) Business plan to operate the additional customs office, stating probable clients and type of operations to be carried out, the estimated number of declarations to be dispatched, the means of transport you will use, indicating the type of locks you will use; the name of the representative 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 authorized employees or dependents who will assist in the dispatch.

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b) Program of new investments, on physical infrastructure and technology that the customs agency must implement for the provision of its services indicating the works, installations or adaptations to be carried out, 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 submit the corresponding request, and must prove 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 not complying with what is established in the previous paragraph, the authorization will be cancelled.

c) List of personnel to be hired to attend the dispatch services, including number of employees, stating their full name and the 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 not complying with what is established in the previous paragraph, the authorization will be cancelled.

d) Training program for the customs agency personnel.

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 for disqualification or cancellation 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? Does 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. After a period of three months has elapsed without you being notified of the resolution, you may consider that the authority resolved negatively.

Maximum period for the ANAM to resolve the Procedure or Service: Three months. Maximum period for the 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? What is the validity of the Procedure or Service? Response Office. 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/

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Additional Information The maximum period 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 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 Request for the designation of applicants for the customs agent patent.

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

Who can request the Procedure or Service? When is it submitted? Customs agencies. When you wish to designate active representatives or executive partners to obtain the patent of the deceased, voluntarily retired, or permanently incapacitated customs agent, within two months following the event that gives rise to the designation of applicants.

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, 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 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 written document, as a receipt of receipt.

What requirements must I meet? I. Free-form written document, in which you must state: a) Name, the RFC key and patent number and, if applicable, authorization of the deceased or retired customs agent. b) Authorization number of the customs agency. c) The name, the RFC key, CURP and email address of the active customs representative or executive partner you designate as applicants for customs agent. d) Under oath, not having been convicted by a final judgment for an intentional crime. e) Under oath, not having criminal records.

II. Document with which you prove that the active customs representative or executive partner you designate as applicant for customs agent has experience in customs matters of more 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 representative or executive partner you designate as applicant for customs agent.

V. Curriculum vitae of the active customs representative or executive partner you designate as applicant for customs agent, which must have an autograph signature.

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VI. Certified copy of the death certificate of the customs broker in the event of death or documentation proving permanent incapacity, of the holder of the customs broker license.

VII. Documentation proving the status of active customs agent or executive partner of the designated applicants.

VIII. Documentation proving that the person signing the application on behalf of the customs agency has authority for administrative acts and expressly for appointing the active customs agent or executive partner as applicants for the customs broker license.

IX. Email address of the customs agency and of each designated person to receive notifications regarding the dates for the application of the corresponding exams, and if applicable, provide data or documents.

X. Proof of labor relationship between the active customs agent and the customs agency, which may be the registration with the IMSS, the Retirement Savings System, or the service provision contract, and in the case of an executive partner, proof of the legal relationship with 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 active customs agent or executive partner.

II. Have a valid e.firma and be up to date in fulfilling your tax obligations, a condition that must be met by both the customs agency and the active customs agent or executive partner.

III. That the license of the customs broker being replaced is not subject to any procedures for disqualification, suspension, cancellation, or extinction of its license, or that such license has not been cancelled or extinguished.

IV. That the active customs agent or executive partner applicants for the customs broker license have not obtained a customs broker license.

V. The application must be signed by both the representative of the customs agency and the active customs agent or executive partner applicant, specifying that it is fully known to them that only the person who obtains the best results in the evaluation process will be entitled to be granted the customs broker license, so the procedure and the results 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? Does 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 set forth in articles 134, fractions I and II, and 136 of the CFF, as applicable.

II. After the passage of three months without notification of the resolution, 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

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.

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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 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

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 applicants for the customs broker license.

Procedure Service

Description of the Procedure or Service Amount

Submits the application for the application of the knowledge and psychotechnical exams for applicants for the customs broker license, designated by the customs agency.

Free

Payment of rights

Cost: $13,263.00 (thirteen thousand two hundred sixty-three pesos 00/100 m.n.).

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

Customs agencies. Within ten days following the notification of the resolution of the authorization of designation of applicants for the customs broker license issued by the DGJA.

Where can I submit it?

Before the parts 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 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 writing, as a receipt of receipt.

What requirements must I meet?

I. Free writing, in which you must state:

a) That the applicants for the customs broker license wish to take the knowledge exam and, if applicable, the psychotechnical exam.

b) Email addresses of the applicants and of the customs agency.

In said writing, the applicants must state that it is fully known to them that only the person who obtains the best results in the evaluation process will be entitled to be granted the customs broker license, so the procedure and the results of the exams do not constitute an instance and cannot be subject to appeal.

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The application must be signed by both your legal representative and by the persons designated as applicants for customs broker authorized by the DGJA.

II. If applicable, the Labor Competency Certificate, issued by the certification body accredited by the National Council for Standardization and Certification of Labor Competencies, valid at the time of presenting the aforementioned application.

III. Authorization letter for the designation of applicants for the customs broker license, 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 applicants must also meet.

II. Have a valid e.firma.

III. Be up to date in fulfilling your tax obligations, a condition that applicants must also meet.

IV. That the license of the authorized customs broker is not subject to any procedures for disqualification, suspension, cancellation, or extinction of its license, or that the license has been cancelled or extinguished.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Does 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 application 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 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.

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 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 Technical Competency Standard, issued through publication in the DOF by the National Council for Standardization and Certification of Labor Competencies.

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III. When the person you wish to designate as an applicant to obtain the customs broker license does not appear to take the knowledge or psychotechnical stage on the date they were cited, you may request, through a free writing, before the DGJA, a new application within a period of one month counted from the date on which the person you wish to designate as the agent 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 an applicant to obtain the customs broker license does not pass the knowledge or psychotechnical stage, they may retake them only once, provided that a period of six months has elapsed in the case of the psychotechnical stage, from the presentation of the exam.

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

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

VII. For the purposes of the previous fraction, if applicable, the customs broker license will be granted to the person who obtains the best results in the evaluation process.

VIII. 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 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 Application for the voluntary withdrawal of a customs broker and its ratification.

Procedure Service

Description of the Procedure or Service Amount

Submits the application for the 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 submitted?

Customs broker who voluntarily withdraws and the customs agency.

When you wish to submit the application for voluntary withdrawal and ratification thereof, of a customs broker incorporated into a customs agency.

Where can I submit it?

Before the parts 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 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 writing, as a receipt of receipt.

What requirements must I meet?

I. Free writing, in which you must state:

a) Name, the key in the RFC and license 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 the event of permanent incapacity of the customs broker, the document issued by the competent authority proving such situation.

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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 fulfilling your tax obligations.

III. That the authorized customs broker is not subject to any procedures for disqualification, suspension, cancellation, or extinction of its license, or that the license has been cancelled or extinguished.

IV. The application must be signed by both the customs broker who voluntarily withdraws and by the representative of the customs agency.

V. Be up to date in fulfilling your tax obligations. This requirement applies to the customs broker when requesting the ratification of their voluntary withdrawal.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Does 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 application 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 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.

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 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 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 Application for the issuance of the Agreement granting the customs broker license.

Procedure Service

Description of the Procedure or Service Amount

Submits the application to obtain the Agreement granting the customs broker license.

Free

Payment of rights

Cost: $26,522.00 (twenty-six thousand five hundred twenty-two pesos 00/100 m.n.).

94 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

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

The active customs agent or the executive 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 applicants has met the requirements to obtain the customs broker license and was the winner of the contest.

Where can I submit it?

Before the parts 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 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 writing, as a receipt of receipt.

What requirements must I meet?

I. Certified copy of the death certificate of the customs broker, in the event of their death.

II. In the event of permanent incapacity or voluntary withdrawal of the customs broker, the document issued by the competent authority proving such situation.

III. Copy of the payment receipt from the institution in question, 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. This condition applies to both the customs agency and the customs broker applicant requesting the issuance of the Agreement granting the customs broker license.

IV. That the customs agency to which you belong is not subject to any procedures for 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 license.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Does 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 application 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 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.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 95

What document do I obtain upon completing the Procedure or Service? What is the validity of the Procedure or Service?

Letter titled: Agreement granting the customs broker license. 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 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 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 Application for publication in the DOF of the Agreement granting the customs broker license.

Procedure Service

Description of the Procedure or Service Amount

Submits the application for publication in the DOF of the Agreement granting the customs broker license.

Free

Payment of rights

Cost: $

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

Customs brokers who have the Agreement granting the customs broker license and the customs agency.

Within a period not exceeding twenty days, counted from the notification of the Agreement granting the customs broker license.

Where can I submit it?

Before the parts 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 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 writing, as a receipt of receipt.

What requirements must I meet?

I. Copy of the payment receipt of rights with the digital seal or the original of the 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 license is recorded, per eighth of a page, in accordance with the fee of $2,620.00 (two thousand six hundred twenty 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 license.

III. The Agreement granting the customs broker license in Word format, on an electronic storage device.

96 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

What conditions must I meet? I. Be registered and active in the RFC (Federal Taxpayer Registry). 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 ANAM carry out any inspection or verification to issue the resolution for this Procedure or Service? Not applicable. No.

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

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 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? The publication of the Agreement granting the customs broker patent. 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 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 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 non-transferable foreign trade goods to INDEP in the quality of assignment.

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

Who can request the Procedure or Service? When is it submitted? Federal Public Administration departments and entities, state-owned productive companies, their subsidiaries and affiliates, federal entities, municipalities and territorial demarcations of Mexico City, as well as the federal Legislative and Judicial branches, through the public official who has representation powers. When interested in receiving in assignment foreign trade goods that became property of the Federal Treasury and are not transferable to INDEP.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 97

Where can I submit it? Before the customs office, ADACE, or ACOECE corresponding, in the following link: www.gob.mx/sat/, accessing Actions and Programs, Authorized Third Parties, System for assignment and donation of foreign trade goods.

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 System for assignment and donation of foreign trade goods, with your e.firma. V. Click on Request for Donation and/or Assignment. VI. Select Foreign Trade Goods. VII. Once the goods have been set aside, designate the public official with powers to, on behalf of the department and entity of the Federal Public Administration, state-owned productive company, its subsidiaries and affiliates, federal entity, municipality and territorial demarcation of Mexico City, as well as the federal Legislative and Judicial branches, if applicable, sign the administrative act of delivery and receipt of the goods and receive them, providing their name, position, phone number and institutional email address, 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 ACOECE that has incorporated the inventory of non-transferable foreign trade goods to INDEP.

What conditions must I meet? I. Be registered and active in the RFC. II. Have a valid e.firma of the department and entity of the Federal Public Administration, state-owned productive company, its subsidiaries and affiliates, federal entity, municipality and territorial demarcation of Mexico City, as well as the federal Legislative and Judicial branches. III. Be up to date in fulfilling 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. Allocate all goods exclusively for the fulfillment of your functions. VI. Use the goods received in assignment only within national territory, in accordance with applicable legal provisions; if this does not happen and any act of fact or law occurs abroad, the beneficiary of the assignment will be liable for all damages and losses that may be caused to the SAT. VII. Remove the goods within the timeframes established for such purposes. VIII. Submit through the System for assignment and donation of foreign trade goods, a report on the use and distribution of the goods, within timeframes of one month or three months, as applicable, in accordance with rule 2.2.4., fraction II, subsection a) of the RGCE. IX. Disprove the possible commercialization of the assigned goods, if notified by the customs office, the ADACE, or the ACOECE. X. 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? Through the System for assignment and donation of foreign trade goods, according to the registration folio granted by the same.

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

98 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

Resolution of the Procedure or Service I. The result of the request will be informed through the System for assignment and donation of foreign trade goods, 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 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. Six days. Fifteen days.

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

ATTENTION CHANNELS

Inquiries and doubts I. MarcaSAT: 55-62-72-27-28 and 011+52+1+87-74-48-87-28 for United States and Canada. II. Personal attention at SAT offices, located in various cities in the country, with 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 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 in SAT offices.

Additional Information The beneficiary of the assigned goods may justify the legal possession of them 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 non-transferable foreign trade goods to INDEP in the quality of donation.

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

Who can request the Procedure or Service? When is it submitted? 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 became property of the Federal Treasury and are not transferable to INDEP.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 99

Where can I submit it? Before the Customs Office, the ADACE, or the ACOECE corresponding, in the following link: www.gob.mx/sat/, accessing Actions and Programs, Authorized Third Parties, System for assignment and donation of foreign trade goods.

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 System for assignment and donation of foreign trade goods, with your e.firma. V. Click on Request for Donation and/or Assignment. VI. Select Foreign Trade Goods. VII. Once the goods have been set aside, designate the person with powers to, on behalf of the non-profit legal entity, if applicable, sign the administrative act of delivery and receipt of the goods and receive them, providing their name, position, phone number and email address, 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 non-transferable foreign trade goods to INDEP.

What conditions must I meet? I. Be registered and active in the RFC. II. Have a valid e.firma of the non-profit legal entity authorized to receive deductible donations in terms of the Income Tax Law. III. Have valid authorization to receive deductible donations in terms of the Income Tax Law, under the headings of assistance, education or social development. IV. Be up to date in fulfilling 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, among others, of the donated goods. VI. Allocate all goods exclusively for the fulfillment of the corporate purpose for which they were authorized. VII. Use the goods received in donation only within national territory, in accordance with applicable legal provisions; in case this does not happen and any act of fact or law 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 timeframes established for such purposes. IX. Submit through the System for assignment and donation of foreign trade goods, a report on the use and distribution of the goods, within timeframes of one month or three months, as applicable, in accordance with rule 2.2.4., fraction II, subsection a) of the 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? Through the System for assignment and donation of foreign trade goods, according to the registration folio granted by the same.

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

100 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

Resolution of the Procedure or Service I. The result of the request will be informed through the System for assignment and donation of foreign trade goods, according to the registration folio granted by the same. II. When the result is not satisfactory to the interests of the applicant, you can generate a new request.

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. Six days. Fifteen days.

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

ATTENTION CHANNELS

Inquiries and doubts I. MarcaSAT: 55-62-72-27-28 and 011+52+1+87-74-48-87-28 for United States and Canada. II. Personal attention at SAT offices, located in various cities in the country, with 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 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 in SAT offices.

Additional Information The beneficiary of the donated goods may justify the legal possession of them 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, rules 1.2.2. and 2.2.4. of the RGCE and Annex 14 of the RMF.

44/LA Authorization for the recovery of goods that have passed to the 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 passed to the property of the Federal Treasury due to abandonment. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it submitted? Those who were owners, consignees or holders of the goods in deposit before the customs office that passed to the property of the Federal Treasury. Once the goods have passed to the property of the Federal Treasury.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 101

Where can I submit it? Before the parts office of the customs office of the jurisdiction corresponding to the fiscal or supervised facility where the goods are located, during hours 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 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 writing, as an acknowledgment of receipt.

What requirements must I meet? I. Free writing, in which you must state: a) Description and quantity of the goods in accordance with what is stated in the shipping document. b) Number of the official letter by which you were notified by the customs office of the abandonment of the goods in favor of the Federal Treasury. c) Under oath, that it is not about petroleum products, explosive, flammable, polluting, radioactive, or corrosive goods, as well as live animals, which imply any imminent risk in terms of animal health, plant health and public health, if applicable. II. Copy of the shipping document. III. The CFDI or equivalent document with which the ownership of the goods is accredited. IV. Document with which the compliance with non-tariff regulations and restrictions is accredited, as well as the payment of contributions and, if applicable, compensatory duties that correspond.

What conditions must I meet? I. That the goods are physically located in the fiscal or supervised facility, that is, that they have not been physically or documentally transferred to INDEP. II. That there is no debt with the fiscal or supervised facility.

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 for 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. It may be considered that the authority resolved in a negative sense, if after the time limit established for the resolution has passed, the same was not notified.

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 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? Official response letter. I. They will have a time limit 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 date on which its notification takes effect, to remove the goods from the fiscal or supervised facility where they are located, and present them before the customs office for clearance.

102 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

II. They will have a time limit 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 date on which the notification of the authorization takes effect, to effect the return of the goods. III. In the event that the goods are not removed within the fiscal or supervised facility within the established time limit, the authorization will become void.

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 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 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 extension to provide handling, storage and custody services for foreign trade goods.

Procedure Service Description of the Procedure or Service Amount Submits the request for authorization to provide the services of handling, storage and custody of foreign trade goods. Free Payment of rights Cost: $86,038.00 (eighty-six thousand thirty-eight pesos 00/100 m.n.).

Who can request the Procedure or Service? When is it submitted? Legal entities. I. When you wish to provide handling, storage and custody services for foreign trade goods. II. In case of requesting the extension of the authorization, you may 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 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, from Monday to Thursday during hours from 9:00 to 18:00 hours, and from 9:00 to 15:00 hours on Fridays.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 103

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-form document as proof of receipt.

What requirements must I meet? I. Articles of incorporation of the company with the shareholders who make up the share capital, in which a minimum paid-in capital of $600,000.00 (six hundred thousand pesos 00/100 m.n.) is accredited, and, if applicable, the reforms to the same, where the data of registration in the Public Commerce Registry are visible. When the application is presented by an Integrated Port Administration, the minimum paid-in share capital that must be accredited is $100,000.00 (one hundred thousand pesos 00/100 m.n.).

II. Investment program, which must contain the concepts to be developed due to the works, installations, and adaptations to be carried out, indicating the amount in national currency of the respective investment, as well as the stages and deadlines in which it will be carried out. The investment program must consider the installation of closed-circuit television and other control means in accordance with the guidelines issued by the DGMEIA, which are published at the following link: https://anam.gob.mx/wp-content/uploads/2022/10/lineamientos_para_control_vigilancia_y_seguridad.pdf

III. Plans in PDF and AutoCAD format, in which the surface area subject to the application, the works, installations, adaptations, and the location of the equipment to be installed are identified, in accordance with the guidelines issued by the DGMEIA, which are published at the following link: https://anam.gob.mx/wp-content/uploads/2022/10/lineamientos_para_control_vigilancia_y_seguridad.pdf For the equipment to be installed, you must specify the number of units that make it up, their characteristics, and, if applicable, their location within the corresponding areas, as well as the unit value of the equipment in national currency.

IV. Document with which you prove the legal use or enjoyment of the real estate subject to the authorization, and, if applicable, the public instrument supporting it.

V. Declare under oath that both the company and its shareholders have economic solvency, technical, administrative, and financial capacity to provide the services subject to the application. In such cases, a certification from the President of the Board of Directors or the Sole Administrator of the applicant company may be presented, in which you declare under oath the aforementioned.

VI. Documentation with which you prove that the person signing the authorization application has powers for acts of administration, except for Integrated Port Administrations.

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/

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. Corporations must be constituted in accordance with Mexican laws. V. In the case of an extension of the authorization, you must prove that you continue to meet the requirements established for its granting and the obligations derived from it.

VI. Supervised enclosures 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 supervised or port enclosure. 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 may 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 merchandise from taking a path different from that of the supervised enclosure. Additionally, it must be supervised by a closed-circuit television system and the control considered necessary for entry and exit at both points, depending on the geographic location.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Through email to the address autorizaciones.dgja@anam.gob.mx, indicating the name of the applicant, date, and receipt folio.

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 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 deadline for the ANAM to resolve the Procedure or Service: Three months. Maximum deadline for the ANAM to request additional information: Three months. Maximum deadline 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? Up to twenty years, extendable for an equal period.

ATTENTION CHANNELS

Inquiries and doubts Personal attention at the 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.

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 application, do not need to 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 fees must be made annually during the validity of the authorization and for its extension. IV. Once the DGJA issues a positive authorization, you must prove 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 begin providing the services of handling, storage, and custody of foreign trade merchandise.

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.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 105

46/LA Authorization and extension for the enabling of real estate for the introduction of merchandise under the strategic supervised warehouse regime and its administration.

Procedure Service Description of the Procedure or Service Amount Submits the application for authorization and extension to enable real estate within the jurisdiction of any customs office for the introduction of merchandise under the strategic supervised warehouse regime and its administration. Free Payment of fees Cost: $98,965.00 (ninety-eight thousand nine hundred sixty-five pesos 00/100 m.n.).

Who can apply for the Procedure or Service? When is it submitted? Corporations. I. When you wish to obtain the authorization to enable real estate for the introduction of merchandise under the strategic supervised warehouse regime. II. In the case of extension, during the last two years of validity and at least fifteen days before its expiration.

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-form document as proof of receipt.

What requirements must I meet? I. Free-form document in which you declare under oath that the corporation has a paid-in share 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 share capital current at the time of presenting the enabling and authorization application.

II. Document with which the legal use or enjoyment of the real estate is accredited for a minimum term of ten years, and, if applicable, the public instrument supporting it.

III. Investment program, which must contain the concepts to be developed due to 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 made and the sources of financing, accompanied by supporting documentation that proves said investment. The investment program must consider the following elements: a) Delimit the strategic supervised warehouse in accordance with the guidelines issued for this purpose by the DGMEIA. b) Infrastructure and equipment that facilitate the review of merchandise, 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 area to be enabled as a strategic supervised warehouse is identified, in accordance with the guidelines issued by the DGMEIA, which can be found at the following link: https://anam.gob.mx/wp-content/uploads/2022/10/Lineamientos_bol34.pdf

106 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

When the interested party intends a construction in stages, they must also present, through the DGJA, for the consideration and approval of the DGMEIA, their proposal for the 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 make it up, their characteristics, and, if applicable, their location within the corresponding areas, as well as the unit value of the equipment in national currency.

V. Documentation with which the legal representation of the person signing the application is accredited, 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 to provide the services. In such cases, you may present a certification from the President of the Board of Directors or the Sole Administrator of the applicant company, in which they declare under oath the aforementioned.

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 signing the application and a copy of their valid official identification.

VIII. Regarding state participation companies and Integrated Port Administrations and/or Administrations of the National Port Systems, you must meet the requirements indicated in fractions II, III, IV, V, and IX of this section and the following: a) The plans of the port enclosure. b) The master port program of 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 enabling and authorization, you must prove that you continue to meet the requirements established for its granting, as well as the inherent obligations of the same.

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. Corporations must be constituted in accordance with Mexican laws.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Through email to the account autorizaciones.dgja@anam.gob.mx, indicating the name of the applicant, date, and receipt folio.

Will the ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service? The authority will verify that the real estate whose enabling 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 real estate is located adjacent to a supervised or supervised enclosure, within or adjacent to a port enclosure, in the case of maritime customs offices.

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

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 107

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

What is the validity of the Procedure or Service? Up to twenty years.

ATTENTION CHANNELS

Inquiries and doubts Personal attention at the 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.

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 application, do not need to 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 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, installations, systems, and equipment measures of the surface area subject to enabling. Likewise, the real estate must have electronic systems for the control of merchandise, persons, and vehicles that enter, remain, or leave the strategic supervised enclosure. V. Once the corresponding authorization is issued, you must prove compliance with your investment program, in order to begin providing the services.

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.

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

Procedure Service Description of the Procedure or Service Amount Submits the authorization application when you have surfaces adjacent to a real estate enabled for the introduction of merchandise under the strategic supervised warehouse regime and require the expansion of its surface as part of the enabled real estate. Free Payment of fees Cost: $

Who can apply for the Procedure or Service? When is it submitted? The corporation authorized for the administration of a real estate enabled for the introduction of merchandise under the strategic supervised warehouse regime. When you wish to obtain authorization for the expansion of the surface area for the introduction of merchandise under the strategic supervised warehouse regime.

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, during business hours from 9:00 to 18:00 hours from Monday to Thursday and from 9:00 to 15:00 hours on Fridays.

108 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

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-form document as proof of receipt.

What requirements must I meet? I. Free-form document, in which you must declare the following: a) The location, bordering, infrastructure, and other characteristics of the real estate whose surface you intend to add to the area previously enabled as a strategic supervised warehouse. b) Name and data of the company that intends to designate merchandise in said surface to the strategic supervised warehouse customs regime.

II. If applicable, application to designate merchandise to the strategic supervised warehouse customs regime, formulated by the legal representative of the interested company to obtain the said authorization, in which you must also declare under oath your decision to submit to the administration of the person who has the strategic supervised warehouse enabling and the authorization for its administration.

III. Document with which you prove the legal use or enjoyment of the real estate for the same validity period as the real estate enabling 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, indicating the amount in national currency of the respective investment, sources of financing, and the deadlines 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 facilitate the review of the merchandise, 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, referred to in the previous subsection.

V. Plans, in PDF and AutoCAD format, in which the surface area to be expanded to the area previously enabled 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.

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. Corporations must be constituted in accordance with Mexican laws.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Through the email: apoyojuridico_1@sat.gob.mx, indicating the name of the applicant, date, and receipt folio.

Will the ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service? Once the expansion of the enabled real estate is authorized, the administrator must inform the customs authority about the conclusion of their investment program, so that it is validated that said real estate complies with the applicable infrastructure, control, and security guidelines.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 109 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 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. Up to the period during which the premises whose surface is expanded is enabled. ATTENTION CHANNELS Inquiries and doubts Complaints and reports Personal attention at ANAM 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. 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 valid at the time of a new request, do not need to be presented again. 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. 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, unloading, and merchandise handling services in the fiscal premises. Procedure Service Description of the Procedure or Service Amount Submits the request for authorization to provide cargo, unloading, and merchandise handling services in the fiscal premises. Free Payment of duties Cost: $16,425.00 (sixteen thousand four hundred twenty-five pesos 00/100 m.n.). Who can request the Procedure or Service? When is it presented? Legal entities. When you wish to provide cargo, unloading, and merchandise handling services in the fiscal premises. 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, with a schedule from Monday to Thursday 9:00 to 18:00 hours and Friday from 9:00 to 15:00 hours.

110 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 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. What requirements must I meet? I. Declaration signed by the person with powers to perform administrative acts, in which they indicate the fiscal premises 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 at least a fixed paid-in social capital of $300,000.00 (three hundred thousand pesos 00/100 m.n.) is accredited and in which its corporate object includes the provision of cargo, unloading, and merchandise handling services, where the data of registration in the Public Registry of Commerce are visible. III. Documentation accrediting that the person signing the request has powers to perform administrative acts. 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 TESOFE, or a copy of the insurance policy contract in favor of SHCP that covers said amount, for the fiscal premises where you wish to provide the services, in which it is established textually that it is to guarantee the correct provision of the services and damages that could be caused to the facilities, goods, and equipment of the fiscal premises 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 fiscal premises of the customs office where you wish to provide the services, in which it is established textually that it is to cover the merchandise and third-party damages, derived from the provision of cargo, unloading, and handling services. The insurance contract must remain valid during the validity of the authorization. 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/ State governments through their decentralized organisms may request the authorization to provide cargo, unloading, and merchandise handling services in the fiscal premises, for which they must submit 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 media of the State in question, in which said organism is created and of the appointment of the official who signs the request. 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. Legal entities must be constituted in accordance with Mexican laws. 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.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 111 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 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. Five years. ATTENTION CHANNELS Inquiries and doubts Complaints and reports Personal attention at ANAM offices, located at Avenida Paseo de la Reforma No. 10, floor 22, Tabacalera neighborhood, Cuauhtémoc Municipality, postal code 06030, Mexico City, with an attention schedule from Monday to Thursday from 9:00 to 17:00 hours, and Friday from 9:00 to 14:00 hours. I. Email: denuncias@anam.gob.mx II. On the ANAM Portal: https://anam.gob.mx/recepcion-de-quejas-y-denuncias/ Additional Information I. The granting of the authorization will be subject to both the DGOA and the corresponding customs office determining that the services of the applicant are required in the fiscal premises 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 fiscal premises, if the number of applicants allows. II. Documents presented previously that are valid at the time of a new request do not need to be presented again. III. 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. IV. The duties 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 merchandise from national territory through places other than authorized. Procedure Service Description of the Procedure or Service Amount Submits the request for authorization to carry out the entry or exit of merchandise from national territory through places other than authorized. Free Payment of duties Cost: $15,904.00 (fifteen thousand nine hundred four pesos 00/100 m.n.). Who can request the Procedure or Service? When is it presented? Legal entities. I. When you wish to carry out the entry or exit of merchandise from national territory through places other than authorized. II. In case of requesting the extension of the authorization you must present it sixty days before the expiration of the same.

112 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 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, with 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 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. What requirements must I meet? I. Free writing in which you must manifest: a) Regime to which you will assign the merchandise. 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, marketing, and storage of liquefied petroleum gas or natural gas. e) If it is a company in the automotive industry, terminal or manufacturing of vehicles for road transport. f) If it is a state productive company, or subsidiary productive 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 assign the merchandise is international transit, you must indicate the route. i) Description of the merchandise 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 the mechanisms you will use for the unloading and loading of the merchandise. k) Description of the types of merchandise measurement systems and their location. When the regime to which you will assign the merchandise is international transit, indicate the characteristics and location of the meters to be used at the entry and exit points of national territory. l) Customs office that corresponds by territorial jurisdiction to the place through which the merchandise will enter or exit. m) Reasons why it is not possible to clear the merchandise through the authorized place. n) Name and patent number of the customs brokers or name and authorization number of the customs agencies or authorized customs representatives authorized to promote the operations. II. Plan of the port premises in which the location of the facilities where the operations for which the authorization is requested will be carried out is identified. III. Document accrediting the ownership or legal possession of the facilities where the entry or exit operations of national territory of the merchandise 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 prove that you are permitted or have legal use of the facilities where the requested operations will be carried out.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 113 IV. In the case of companies whose activity is the distribution, marketing, and storage of liquefied petroleum gas, classified in tariff fraction and NICO 2711.13.01 00 or natural gas classified in tariff fractions and NICO 2711.11.01 00 and 2711.21.01 00, to assign said merchandise to the fiscal deposit regime, you must present the copy of the authorization to provide the merchandise storage service in fiscal deposit. V. If applicable, storage permit through liquefied petroleum gas or natural gas supply plant granted by SENER, when you wish to assign said merchandise to the fiscal deposit regime. VI. State productive companies, and subsidiary productive companies 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 merchandise to the international transit regime, must indicate the transport route, identifying the characteristics and location of the meters to be used at the entry and exit points 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 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/ IX. In the case of legal entities interested in obtaining the authorization for entry and exit through places other than authorized for 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 merchandise through tanks, or ducts that have permission or authorization for transfer, storage, compression, decompression, regasification, liquefaction, and any other regulated activity linked to the import or export of the merchandise, issued by the Energy Regulatory Commission or SICT, as applicable, when they enter or are extracted from 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:

1. Indicate the serial numbers of the equipment to record the volume of operations.
2. Indicate the folio and date of the CFDI with which the acquisition of the corresponding equipment is proven.
3. Attach the schematics 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.
4. 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 of the security measures of the computer program to carry out volumetric controls of hydrocarbons and petroleum products 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 procedure sheet 70/LA. 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 DGOA must issue its opinion to carry out entry or exit operations of merchandise in a place other than authorized. V. The DGMEIA must issue a compliance opinion that the facilities have a closed-circuit television camera system for the control and surveillance of merchandise, 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.

114 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 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 folio number assigned to your request. 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 the three-month period has 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 Maximum time limit for ANAM to request additional information Maximum time limit to comply with the requested information Three months. Thirty 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. Three years or for the period during which you prove 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 that. 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. You can submit a free writing complying with what is established in this procedure sheet when you require modifying or adding data or documentation of the authorization, attaching the corresponding documents. II. Documents presented previously, which are valid at the time of a new request, do not need to be presented again. III. When the authorization has been granted for a period greater than one year, the payment of duties 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.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 115 50/LA Authorization and extension for the introduction or extraction of merchandise from national territory, through pipes, ducts, cables, or other means of conveyance. Procedure Service Description of the Procedure or Service Amount Submits the request for authorization or extension to introduce or extract merchandise from national territory, through pipes, ducts, cables, or other means of conveyance. Free Payment of duties Cost: $14,340.00 (fourteen thousand three hundred forty pesos 00/100 m.n.). Who can request the Procedure or Service? When is it presented? Legal entities. I. When you wish to introduce or extract merchandise 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, you must present it sixty days before the expiration of the same. Where can I submit it? Before the official records office of DGJA, located at Avenida Paseo de la Reforma No. 10, ground floor, Tabacalera neighborhood, Cuauhtémoc Municipality, postal code 06030, Mexico City, with 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 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. What requirements must I meet? I. Free writing, in which you must manifest: a) The customs regime to which you will assign the merchandise. b) That you have an automated record of the operations. c) The detailed description of the merchandise subject to introduction or extraction, indicating the tariff fraction and the NICO. d) The place where the entry or exit of the merchandise 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 merchandise (pipes, ducts, cables, or other means). f) Name of the customs office to which the place through which the merchandise will enter or exit corresponds. g) Description of the meters (brand, model, serial number) or the merchandise measurement systems 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 the 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 the customs brokers, the name and authorization of the customs agency, of the authorized customs representatives authorized to promote the clearance in the name and on behalf of the applicant, as applicable, as well as the name of the customs office through which the clearance of the merchandise will be carried out.

116 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

i) The information of the permits required to generate, transport, import, export, store, distribute or commercialize the merchandise in question or, if applicable, the permit held by the person with whom you entered into 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. You must attach to the free-form letter: a) Original or certified copy of the document accrediting the legal use or exploitation of the facilities or, if applicable, the service provision contract entered into with the holder thereof. b) Printout of the screen of the automated registry containing the following data:

1. Number, date and key of the petition.
2. CFDI number or equivalent document.
3. Value of the CFDI or equivalent document.
4. Quantity of merchandise covered by the CFDI or equivalent document.
5. Meter reading or, if applicable, the quantity that covers the CFDI issued by the supplier or by the provider of the transportation service.
6. Date of the meter report or, if applicable, date of the CFDI issued by the supplier or by the provider of the transportation service.
7. Monthly percentage difference of the merchandise.
8. Annual percentage difference of the merchandise. c) Copy of the payment receipt from the institution in question. 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.

What conditions must I comply with? I. Be registered and active in the RFC. II. Be up to date in fulfilling your tax obligations.

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

Resolution of the Trámite 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 the period of three months has elapsed without the resolution being notified, you may consider that the authority resolved negatively.

Maximum time limit for ANAM to resolve the Trámite 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.

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What document do I obtain upon completing the Trámite or Service? What is the validity of the Trámite or Service? Response letter. Three years or for the period for which you accredit the legal use of the means that will be used to transport the merchandise, when this is less than three years. In case of extension, it will be granted for a period equal to that authorized to you or for the period for which you accredit the legal use of the means that will be used to transport the merchandise, provided that this does not exceed the period authorized to you.

ATTENTION CHANNELS Inquiries and doubts Complaints and reports Telephone attention: 55 5802 0000, ext. 47515 and 46142. 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 indicating 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 do not need to 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 rights annually during its validity.

Legal Basis Articles 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 taking samples of sterile, explosive, flammable, contaminating, radioactive, radioactiva, corrosive, dangerous, toxic or biologically infectious merchandise or for which special installations or equipment are required for taking them. Trámite Service Description of the Trámite or Service Amount Submits the request to obtain registration or renewal in the registry for taking samples of sterile, explosive, flammable, contaminating, radioactive, radioactiva, corrosive, dangerous, toxic or biologically infectious merchandise or for which special installations or equipment are required for taking them. Free Payment of rights Cost: $

Who can request the Trámite or Service? When is it submitted? Importers and exporters. I. When you wish to obtain the registration for taking samples of sterile, explosive, flammable, contaminating, radioactive, radioactiva, corrosive, dangerous, toxic or biologically infectious merchandise or for which special installations or equipment are required for taking them. II. In case of requesting renewal, you must submit it forty-five days before the expiration of the previously granted registration.

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Where can I submit it? On the Digital Counter, through the following link: https://www.ventanillaunica.gob.mx/vucem/index.html

INFORMATION TO CARRY OUT THE TRÁMITE OR SERVICE What do I have to do to carry out the Trámite or Service? Verify if the merchandise meets the characteristics to be inscribed in the registry for taking samples, which you can consult via 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 SHCP procedures. 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 in 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 merchandise intended to be imported (Safety Data Sheet). II. Submit within five days following the date of obtaining the acknowledgment of receipt of the procedure, a sample of the merchandise you intend to register, at the Customs Laboratory, located at: Calzada Legaría 608, Irrigación neighborhood, postal code 11500, Miguel Hidalgo Borough, Mexico City, from Monday to Thursday from 08:00 to 17:00 hours and Friday from 08:00 to 15:00 hours. If the sample is not received within the indicated period, the request will be considered not presented. III. Regarding the registration of radioactive or radioactiva merchandise, 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 no more than fifteen days prior to the date of submission of the request, said certificate must indicate the radioisotope in question, the radiation it emits and its activity. IV. Regarding the registration of explosive merchandise, 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 installations or equipment for sampling, information about product sampling at the plant. VI. Copy of the payment receipt, 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 laboratory analysis services derived from compliance with customs obligations, relating to sterile, radioactive or dangerous merchandise with a cost of $5,850.00 (five thousand eight hundred fifty 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. Regarding 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 fulfilling your tax obligations.

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FOLLOW-UP AND RESOLUTION OF THE TRÁMITE OR SERVICE How can I follow up on the Trámite or Service? Will ANAM carry out any inspection or verification to issue the resolution of this Trámite or Service? At the following link: https://www.ventanillaunica.gob.mx/vucem/index.html, with the folio number assigned to the procedure. No.

Resolution of the Trámite or Service When the requirements have been met and the physical-chemical analysis of the sample with what is indicated in the request, you will receive two notifications in the email registered in Digital Counter: I. The first is the request for collection of the remainder of the sample, 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 period, you may consider that the merchandise number that identifies it as inscribed in the registry is the one provided by the DGJA at the time of presenting the payment receipt 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.

Maximum time limit for ANAM to resolve the Trámite or Service Maximum time limit for ANAM to request additional information Maximum time limit to comply with the requested information Thirty days. Thirty days. Ten days.

What document do I obtain upon completing the Trámite or Service? What is the validity of the Trámite or Service? Resolution letter. One year, extendable for an equal period. Regarding companies that have the registration in the certification scheme of companies, Authorized Economic Operator modality two years, extendable for an equal period.

ATTENTION CHANNELS Inquiries and doubts Complaints and reports I. Personal attention at Calzada Legaría number 608, Irrigation 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 request will be considered not presented for any of the following reasons: a) You do not present the sample within the period indicated in fraction II of the section "What requirements must I comply with?". b) You enter a new request, 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 request is considered not presented, you must present a new one, attaching the corresponding payment of rights.

Legal Basis Article 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.

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52/LA Request to disprove the precautionary embargo by declaring a false or non-existent address. Trámite Service Description of the Trámite or Service Amount Submits the request when you require the benefit of considering disproven the irregularity of having declared a false or non-existent fiscal address. Free Payment of rights Cost: $

Who can request the Trámite 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 recorded.

Where can I submit it? Before the parts office of the authority that knows the PAMA, in a schedule from Monday to Friday from 9:00 to 18:00 hours.

INFORMATION TO CARRY OUT THE TRÁMITE OR SERVICE What do I have to do to carry out the Trámite 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 an acknowledgment of receipt.

What requirements must I comply with? I. Current tax status certificate of the interested party. II. Notice of change of previous addresses. 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 comply with? There must be no other cause of embargo in the operation subject to the PAMA.

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

Resolution of the Trámite or Service I. The customs authority will issue the resolution of the PAMA and make available to the importer the merchandise subject to it. II. In case of not doing so, it will be understood that the benefit was denied and the authority will proceed according to the formalities established in the Law for the PAMA.

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

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

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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 extension of customs appraiser. Trámite Service Description of the Trámite or Service Amount Submits the request to be a customs appraiser. Free Payment of rights Cost: $13,036.00 (thirteen thousand thirty-six pesos 00/100 m.n.).

Who can request the Trámite or Service? When is it submitted? Individuals. I. When you wish to provide services as a customs appraiser. II. The extension of the authorization must be requested one month before its expiration.

Where can I submit it? Before the parts 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 TRÁMITE OR SERVICE What do I have to do to carry out the Trámite 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 an acknowledgment of receipt.

What requirements must I comply with? I. Free-form letter in which you must state your maximum level of studies. II. Signed letters in which you declare under oath: a) Not having been convicted by a final judgment for an intentional crime that merits corporal punishment. b) Not being a public servant or military personnel in active service, nor having provided your services to ANAM. c) Not having or having had the patent of customs broker or authorization of customs proxy or warehouse.

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III. Criminal record certificate, in the common 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 department. IV. Three recommendation letters stating your good reputation and containing additionally the name, address, phone and signature of the persons issuing them, as well as a simple copy of the valid official identification of the persons signing said letters. V. Certification certificate issued by the company providing the merchandise customs facilitation service, accrediting 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 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. Have a valid e.firma. III. Be up to date in fulfilling your tax obligations. IV. Not be subject to a cancellation procedure for customs appraiser. V. Pass the corresponding exams.

FOLLOW-UP AND RESOLUTION OF THE TRÁMITE OR SERVICE How can I follow up on the Trámite or Service? Will ANAM carry out any inspection or verification to issue the resolution of this Trámite or Service? Conclusive procedure. Yes, the information provided will be verified through institutional systems.

Resolution of the Trámite or Service The customs appraiser authorization letter will be notified at ANAM offices.

Maximum time limit for ANAM to resolve the Trámite 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 Trámite or Service? What is the validity of the Trámite or Service? Response letter. Two years, extendable 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. You must consult the information related to your request on the ANAM Portal, where the following information will be published, among others: a) The amounts to be paid for the exam concepts, 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.

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II. It is your responsibility to appear on the dates and times specified for the application of the evaluations, which will be communicated to you exclusively 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 credential, or professional ID).

b) 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, for the exam for aspirant to customs appraiser, with a cost of $13,263.00 (thirteen thousand two hundred sixty-three 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 shall be three months counted from the date of their issuance.

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

VIII. In the case of a request for extension, you will not have to present the exams.

IX. 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.

X. The payment of duties must be made prior to the issuance of the authorization and for its extension.

Legal Basis

Articles 16, 43, 144, and 174 of the Law and 40, subsection g) and 51, fraction I of the LFDD, rules 1.2.2., 1.6.2., and 3.1.36. of the RGCE, and Annex 19 of the RMF.

54/LA Authorization for modulation of declarations that had not been modulated in the automated selection mechanism.

Procedure

Service

Description of the Procedure or Service Amount

Submits request for authorization when you have import, export, return, or transit declarations of goods, that had not been modulated in the automated selection mechanism, and their goods had entered, left, or arrived, for their modulation in the SAAI.

Free

Payment of duties

Cost: $

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

Importer, exporter, customs broker, customs agency, customs representative, or accredited legal representative.

When you wish to obtain authorization to modulate 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 parts office of the corresponding customs, 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 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 writing, as a receipt of receipt.

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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 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 had entered or left in consolidated cargo, the original or copy of the format relation of documents with the date of entry or exit from national territory of the goods must be presented.

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 declaration, you must have the Value Acknowledgment number and present the M1.5 Simplified Declaration Form contained in Annex 1 of the RGCE or the Consolidated Notice, in original.

VII. When the request is presented before a border customs, 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 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 declaration for trailers, semi-trailers, and container carriers.

b) In the case of import operations, in southern border customs:

1. Export declaration or customs document of the country of origin.

2. Freight/transport service receipt.

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 request is presented before a maritime customs, in addition to the requirements listed in fractions I to VI, you must attach:

a) Maneuver tickets and CFDI or equivalent document for the payment thereof.

b) Proof of entry into the fiscal or supervised facility.

c) Declaration with which the means of transport or container was modulated.

What conditions must I meet?

Not being 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? Does ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service?

Not applicable. No.

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Resolution of the Procedure or Service

When the request is deemed appropriate, the customs will notify the applicant at the address indicated for hearing and receiving notifications, indicating the date and time at which the applicant must present before the automated selection mechanism the declaration pending modulation, as well as a new M1.5 Simplified 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 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

Five days.

When the request is presented before a maritime customs, the five days shall be counted from the time the customs has the background of the delivery and maneuvers of the goods by the supervised facility corresponding.

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?

Response letter. Not applicable.

ATTENTION CHANNELS

Inquiries and doubts Complaints and reports

Not applicable I. Email:

complaints@anam.gob.mx

II. On the ANAM Portal:

https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

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 effects of a permanent resident in national territory or a national who has died.

Procedure

Service

Description of the Procedure or Service Amount

Submits the request to obtain the authorization to import the household effects of a permanent resident in national territory or a national who has died, without the payment of taxes on foreign trade.

Free

Payment of duties

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 applicable legislation, can dispose of the household effects of a permanent resident in national territory or a national who has died abroad.

Prior to the importation of the household effects.

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Where can I submit it? Before the parts office of the ACNCE, located at Avenida Hidalgo No. 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, Monday to Friday 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 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 writing, as a receipt of receipt.

What requirements must I meet?

I. Free writing, in which you must state the following:

a) Of the deceased person abroad:

1. Name.

2. Address where they established their residence.

3. The time of residence abroad.

b) Of the petitioner (heirs, executor, or any other person, who in accordance with the succession process and applicable legislation, can dispose of the household effects located abroad of the deceased person abroad):

1. Name.

2. The RFC key.

3. Date of arrival in national territory of the household effects.

4. Inventory of goods,

5. Under oath, that the goods constituting the household effects were acquired, at least six months prior to 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 effects.

II. Documents of the deceased person abroad:

a) Certified copy or original for comparison, of the document by 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 applicable legislation, can dispose of the household effects 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 effects of the deceased person abroad.

II. That the goods have been acquired as a consequence of the succession process and applicable legislation of the deceased person abroad.

III. To 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? Does SAT carry out any inspection or verification to issue the resolution of this Procedure or Service?

Through the email:

autorizacionesancea@sat.gob.mx

No.

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Resolution of the Procedure or Service

The response letter will be notified at the address indicated in the request or you can go to the offices of the AGJ to be notified.

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

Three months. One month. 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. 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 the SAT offices, located in various cities in 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 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

I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.

II. Email: complaints@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 the SAT offices.

Additional Information

I. The maximum deadline for SAT to resolve the procedure shall 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. The 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 treatment of a family; clothing; books; bookshelves; works of art or scientific, which do not constitute complete collections for the installation of exhibitions or art galleries; the 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 in the 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 Authorization for the importation of vehicles in diplomatic franchise, owned by diplomatic and consular missions, offices of international organizations represented or with headquarters in national territory and their foreign personnel, without the payment of taxes on foreign trade.

Procedure

Service

Description of the Procedure or Service Amount

Submits the request to obtain the authorization to import definitively a vehicle in diplomatic franchise by diplomatic missions, offices of international organizations represented or with headquarters in national territory and their foreign personnel, without the payment of taxes on foreign trade.

Free

Payment of duties

Cost: $

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

The SRE. Prior to the expiration of the one hundred eighty days of the temporary import permit of the vehicle.

Where can I submit it? Before the parts office of the ACNCE, located at Avenida Hidalgo No. 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, Monday to Friday 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 SRE.

II. The SRE will present its request to the ACNCE, in accordance with the Agreement by which the general provisions for the importation of vehicles in franchise are established, published in the DOF on August 29, 2007.

What requirements must I meet?

Free writing, to which you must attach the following:

I. Format called Diplomatic Vehicle Franchise, duly filled out through the SRE, contained in Annex 1 of the Agreement by which the general provisions for the importation of vehicles in franchise are established, published in the DOF on August 29, 2007.

II. Document in the name of the interested party, by which you prove the ownership or legal possession of the vehicle.

III. Valid temporary vehicle import permit at the time of requesting the authorization.

IV. Identity card issued by the SRE.

V. Third-party liability insurance policy valid at the time of requesting the authorization.

VI. Declaration of the commercial value of the vehicle, which you can prove with the equivalent document or with the Kelley Blue Book.

VII. Commercial description of the vehicle.

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? Does 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 to you by the ACNCE, in the offices of the SRE.

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

Three months. One month. 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 to the request for authorization, as well as the format called Diplomatic Vehicle Franchise.

Not applicable.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 129

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 the SAT offices, located in various cities in the country, in an attention schedule from Monday to Thursday from 8:30 h to 16:00 h, and Friday from 8:30 h to 15:00 h.

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 Rapid Company Opening Modules, the attention schedule is adapted, so it may be from 8:30 h until 14:30 h.

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: complaints@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 the SAT offices.

Additional Information

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

Legal Basis

Articles 62, fraction I of the Law and 1, subsection A, fraction I, 3, fraction I, 4, subsection A, fractions I and II, 6, and Annex 1 of the Agreement by which the general provisions for the importation of vehicles in franchise are established and rules 1.2.2. and 3.3.2. of the RGCE.

57/LA Authorization for diplomatic and consular missions, international organizations, as well as their foreign personnel to import in the corresponding franchise a vehicle that they acquire in national territory from a company authorized by SAT to alienate vehicles that are assembled in national territory for their export with parts subject to the fiscal deposit regime.

Procedure

Service

Description of the Procedure or Service Amount

Submits the request to obtain the authorization to acquire in diplomatic franchise a vehicle assembled by a company authorized by SAT to alienate vehicles that are assembled in national territory for their export with parts subject to the fiscal deposit regime.

Free

Payment of duties

Cost: $

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

The SRE. Prior to the acquisition of the vehicle.

Where can I submit it? Before the parts office of the ACNCE, located at Avenida Hidalgo No. 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, Monday to Friday 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 SRE.

II. The SRE will present its request to the ACNCE, in accordance with the Agreement by which the general provisions for the importation of vehicles in franchise are established, published in the DOF on August 29, 2007.

130 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

What requirements must I meet? Free-form letter, to which you must attach the following: I. Application to import under the corresponding franchise, 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, indicating the customs office through which the definitive virtual import will be carried out. II. Copy of the virtual export entry summary (pedimento). III. Identity card issued by the SRE. IV. Document in the name of the interested party, through which ownership or legal possession of the vehicle is accredited.

What conditions must I meet? Indicate in the observations and permit key fields of the definitive virtual import entry summary the number and date of the corresponding franchise import authorization.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Through the SRE.

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 letter will be delivered to you by the ACNCE, at the SRE offices.

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? Resolution letter to the application.

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 service 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 Rapid Company Opening Modules, the service hours are adapted, so they may be from 8:30 h to 14:30 h. 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 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 Articles 62, fraction I of the Law and 16 of the Agreement establishing the general provisions for the import of vehicles in franchise and rules 1.2.2., 3.3.2. and 4.5.30. of the RGCE.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 131

58/LA Authorization for the alienation of vehicles acquired in national territory by diplomatic missions, consular offices and international organizations, as well as their foreign personnel.

Procedure Service Description of the Procedure or Service Amount Submits the application for authorization for the alienation of vehicles acquired in national territory, of which the refund of VAT had been authorized by the General Administration of Large Taxpayers of the SAT. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it presented? The SRE. Prior to the alienation of the vehicle.

Where can I present it? Before the 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 from 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? I. Go with the procedure documentation to the SRE. II. The SRE will present your application to the ACNCE, in accordance with the Agreement establishing the general provisions for the import of vehicles in franchise, published in the DOF on August 29, 2007.

What requirements must I meet? Free-form letter, to which you must attach the following: I. Application for the alienation of vehicles for commercialization in national territory. II. Authorization letter for VAT refund, issued by the General Administration of Large Taxpayers of the SAT. III. Document in the name of the interested party, through which you accredit ownership or legal possession of the vehicle. IV. Accreditation card issued by the SRE.

What conditions must I meet? The VAT refund authorization must have been issued within the two years prior to said application or before the expiration of the term, by the end of the commission, provided that at least six months have passed since said refund authorization.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Through the SRE.

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 letter will be delivered to you by the ACNCE at the SRE offices.

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? Resolution letter to the application.

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

132 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

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 service 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 Rapid Company Opening Modules, the service hours are adapted, so they 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 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 Articles 62, fraction I of the Law and 20 of the Agreement establishing the general provisions for the import of vehicles in franchise and rules 1.2.2. and 3.3.2. of the RGCE.

59/LA Authorization for the alienation of vehicles imported under diplomatic franchise by diplomatic missions, offices of international organizations represented or with headquarters in national territory and their foreign personnel.

Procedure Service Description of the Procedure or Service Amount Submits the application to obtain the authorization for the alienation of a vehicle under diplomatic franchise by diplomatic missions, offices of international organizations represented or with headquarters in national territory and their foreign personnel. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it presented? The SRE. When you wish to obtain the authorization for the alienation of a vehicle under diplomatic franchise by diplomatic missions, offices of international organizations represented or with headquarters in national territory and their foreign personnel.

Where can I present it? Before the 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 from 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? I. Go with the procedure documentation to the SRE. II. The SRE will present your application to the ACNCE, in accordance with the Agreement establishing the general provisions for the import of vehicles in franchise, published in the DOF on August 29, 2007.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 133

What requirements must I meet? Free-form letter, to which you must attach the following: I. Form called Diplomatic Vehicle Franchise, duly filled out through the SRE, contained in Annex 1 of the Agreement establishing the general provisions for the import of vehicles in franchise, published in the DOF on August 29, 2007. II. Document in the name of the interested party, through which you accredit ownership or legal possession of the vehicle. III. Identity card issued by the SRE. IV. In their case, transfer letters of the vehicle.

What conditions must I meet? I. That three years have passed since the authorization of the import under diplomatic franchise or before the expiration of said term as a consequence of the closure of the diplomatic mission or the death of the owner or by the end of the commission, provided that six months have passed since said authorization. II. By the end of the commission, the owner of the vehicle must have been accredited at the SRE for at least twelve months.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Through the SRE.

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 letter will be delivered to you by the ACNCE, at the SRE offices.

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? Resolution letter to the application.

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 service 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 Rapid Company Opening Modules, the service hours are adapted, so they 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.

134 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

Additional Information 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 Articles 62, fraction I of the Law and 23, fraction I, subsections a) and b), 24 and Annex 1 of the Agreement establishing the general provisions for the import of vehicles in franchise and rules 1.2.2. and 3.3.2. of the RGCE.

60/LA Authorization for the transfer of vehicles under diplomatic franchise by diplomatic missions, consular offices and international organizations, as well as their foreign personnel.

Procedure Service Description of the Procedure or Service Amount Submits the application to obtain the authorization to transfer the vehicle under Diplomatic Franchise, to other missions of foreign governments or offices of international organizations and to their foreign personnel who have the right to import them under this scheme. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it presented? The SRE. Prior to the transfer of the vehicle.

Where can I present it? Before the 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 from 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? I. Go with the procedure documentation to the SRE. II. The SRE will present your application to the ACNCE, in accordance with the Agreement establishing the general provisions for the import of vehicles in franchise, published in the DOF on August 29, 2007.

What requirements must I meet? Free-form letter, to which you must attach the following: I. Application for the transfer of vehicles in national territory. II. Form called Diplomatic Vehicle Franchise, duly filled out through the SRE, contained in Annex 1 of the Agreement establishing the general provisions for the import of vehicles in franchise, published in the DOF on August 29, 2007. III. Identity cards of the interested parties issued by the SRE. IV. In their case, letters of authorization of previous transfers. V. Document in the name of the interested party, through which you accredit ownership or legal possession of the vehicle and in case of existing previous transfers present said document duly endorsed.

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? Through the SRE.

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 letter will be delivered to you by the ACNCE, at the SRE offices.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 135

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? Resolution letter to the application.

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 service 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 Rapid Company Opening Modules, the service hours are adapted, so they 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 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. The transfer of vehicles can only be carried out between members of diplomatic, consular and international organizations, as well as their foreign personnel.

Legal Basis Articles 62, fraction I of the Law and 12 and Annex 1 of the Agreement establishing the general provisions for the import of vehicles in franchise and rules 1.2.2. and 3.3.2. of the RGCE.

61/LA Application for cancellation of diplomatic vehicle franchise, by diplomatic missions, consular offices and international organizations, as well as their foreign personnel.

Procedure Service Description of the Procedure or Service Amount Submits the application to inform of the return of the vehicle abroad and proceed with the cancellation of the diplomatic franchise. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it presented? The SRE. When you wish to inform of the return of the vehicle abroad and obtain the cancellation of the diplomatic franchise.

Where can I present it? Before the 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 from 8:30 to 14:30.

136 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

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 SRE. II. The SRE will present your application to the ACNCE, in accordance with the Agreement establishing the general provisions for the import of vehicles in franchise, published in the DOF on August 29, 2007.

What requirements must I meet? Free-form letter, to which you must attach the following: I. Application for the cancellation of the diplomatic vehicle franchise. II. Original form called Diplomatic Vehicle Franchise, duly filled out through the SRE, contained in Annex 1 of the Agreement establishing the general provisions for the import of vehicles in franchise, published in the DOF on August 29, 2007. III. Identity cards of the interested parties issued by the SRE. IV. Proof of definitive return of the vehicle. V. In their case, letters of alienation or transfers.

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? Through the SRE.

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 letter will be delivered to you by the ACNCE at the SRE offices.

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? Resolution letter to the application.

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 service 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 Rapid Company Opening Modules, the service hours are adapted, so they 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.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 137 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 and 13 and Annex 1 of the Agreement establishing the general provisions for the importation of vehicles in franchise and rules 1.2.2. and 3.3.2. of the RGCE. 62/LA Authorization for the definitive importation of vehicles in franchise without payment of foreign trade taxes, belonging to personnel of the Mexican Foreign Service. Procedure Service Description of the Procedure or Service Amount Submits the request to obtain authorization for members of the Mexican Foreign Service or Mexican officials accredited to international organizations in which the government participates, to definitively import a vehicle in franchise, without payment of foreign trade taxes. Free Payment of duties Cost: $ Who can request the Procedure or Service? When is it submitted? The SRE. Prior to the expiration of the one hundred eighty days of the temporary import permit for the vehicle. Where can I submit it? Before the official registry of the ACNCE, located at Avenida Hidalgo No. 77, Guerrero neighborhood, Cuauhtémoc Borough, 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? I. Go with the procedure documentation to the SRE. II. The SRE will present your request to the ACNCE. What requirements must I meet? Free writing, to which you must attach the following: I. Importation request in franchise through the SRE in which you state the place, start date and conclusion of the official's commission. II. Document in the name of the interested party with which you prove ownership or legal possession of the vehicle. III. Valid temporary import permit for the vehicle at the time of requesting the authorization. IV. Valid official identification at the time of requesting the authorization. What conditions must I meet? I. That the interested parties have, for at least two consecutive years in the performance of their official commission. II. Present the authorization before the customs office through which you intend to introduce the vehicle through your customs broker. 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 to you by the ACNCE, at the SRE offices.

138 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 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 Three months. One month. Ten days. What document do I obtain at the end of the Procedure or Service? What is the validity of the Procedure or Service? Letter of response to the authorization request. 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 the United States and Canada. II. Personal attention at SAT offices, located in various cities in 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 office addresses are available at: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios III. In the Tax Service Modules and Rapid Business Opening Modules, the attention schedule is adapted, so it can 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 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 and 1, section B, fraction I, 2, fraction III, 4, section B and 6 of the Agreement establishing the general provisions for the importation of vehicles in franchise and rules 1.2.2. and 3.3.2. of the RGCE. 63/LA Authorization for Mexican Foreign Service personnel to import in franchise a vehicle that they acquire in national territory from a company authorized by the SAT to sell vehicles that are assembled in national territory for export with parts under the fiscal deposit regime. Procedure Service Description of the Procedure or Service Amount Submits the request to obtain authorization to acquire a vehicle assembled by a company authorized by the SAT to sell vehicles that are assembled in national territory for export. Free Payment of duties Cost: $ Who can request the Procedure or Service? When is it submitted? The SRE. Prior to the acquisition of the vehicle. Where can I submit it? Before the official registry of the ACNCE, located at Avenida Hidalgo No. 77, Guerrero neighborhood, Cuauhtémoc Borough, postal code 06300, Mexico City, from Monday to Friday during hours of 8:30 to 14:30.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 139 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 SRE. II. The SRE will present your request to the ACNCE. What requirements must I meet? Free writing, to which you must attach the following: I. Request 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 importation. II. Copy of the virtual export declaration. III. Valid official identification. IV. Document in the name of the interested party, with which you prove ownership or legal possession of the vehicle. What conditions must I meet? Indicate in the observations and key fields of the virtual definitive import declaration the number and date of the corresponding franchise importation authorization. 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 to you by the ACNCE at the SRE offices. 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 Three months. One month. Ten days. What document do I obtain at the end of the Procedure or Service? What is the validity of the Procedure or Service? Resolution letter to the request. 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 the United States and Canada. II. Personal attention at SAT offices, located in various cities in 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 office addresses are available at: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios III. In the Tax Service Modules and Rapid Business Opening Modules, the attention schedule is adapted, so it can 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.

140 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 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 and 16 of the Agreement establishing the general provisions for the importation of vehicles in franchise and rules 1.2.2., 3.3.2. and 4.5.30. of the RGCE. 64/LA Authorization for the sale of vehicles imported in diplomatic franchise by members of the Mexican Foreign Service. Procedure Service Description of the Procedure or Service Amount Submits the request to obtain authorization for the sale of a vehicle imported in diplomatic franchise by members of the Mexican Foreign Service. Free Payment of duties Cost: $ Who can request the Procedure or Service? When is it submitted? The SRE. Before the sale. Where can I submit it? Before the official registry of the ACNCE, located at Avenida Hidalgo No. 77, Guerrero neighborhood, Cuauhtémoc Borough, 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? I. Go with the procedure documentation to the SRE. II. The SRE will present your request to the ACNCE. What requirements must I meet? Free writing, to which you must attach the following: I. Request for the sale of vehicles imported in franchise. II. Valid official identification. III. Document in the name of the interested party, with which you prove ownership or legal possession of the vehicle. IV. Letter of authorization of the definitive importation. V. Definitive import declaration. What conditions must I meet? That two years have passed from the date of payment of the definitive import declaration or before that deadline due to the end of the commission, provided that at least six months have passed from the date that said payment was made. 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 to you by the ACNCE at the SRE offices. 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 Three months. One month. Ten days.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 141 What document do I obtain at the end of the Procedure or Service? What is the validity of the Procedure or Service? Resolution letter to the request. 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 the United States and Canada. II. Personal attention at SAT offices, located in various cities in 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 office addresses are available at: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios III. In the Tax Service Modules and Rapid Business Opening Modules, the attention schedule is adapted, so it can 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 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, 23 fraction II, subsections a) and b), and 24 of the Agreement establishing the general provisions for the importation of vehicles in franchise and rule 3.3.2. of the RGCE. 65/LA Authorization for the importation of household goods for national students and researchers. Procedure Service Description of the Procedure or Service Amount Submits the authorization request to import household goods without payment of foreign trade taxes. Free Payment of duties 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 registry of the ACNCE, located at Avenida Hidalgo No. 77, Guerrero neighborhood, Cuauhtémoc Borough, postal code 06300, Mexico City from Monday to Friday during hours of 8:00 to 14:30. II. Before the ADJ through tax mailbox. https://www.sat.gob.mx

142 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 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 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. IV. If applicable, enter the link: https://www.sat.gob.mx What requirements must I meet? I. Free writing, in which you must state the following: a) Name of the importer. b) Address where they established their residence abroad. c) The time of residence abroad. d) Date of arrival to national territory. e) Detailed description and quantity of the goods that make up the household goods. f) Under oath, that the merchandise was acquired at least six months before their arrival to national territory. II. Certificate or certificates issued by the academic institutions where they carried out their studies or investigations abroad, in which it is stated that the duration of their studies was at least one year. III. Copy of the document that proves their arrival to national territory, in case the applicant is abroad. IV. Copy of the passport page where the INM entry stamp to national territory is found, in case the applicant is already in national territory. V. Translation of the documentation that is in a language other than Spanish. What conditions must I meet? I. Be a national student or researcher. II. Have resided abroad for at least one year. III. Have a valid advanced electronic signature, in case of submission through tax mailbox. 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? 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 request online, the resolution will be notified through tax mailbox. 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 Three months. One month Ten days.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 143 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. 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 in 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 office addresses are available at: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios III. In the Tax Service Modules and Rapid Business Opening Modules, the attention schedule is adapted, so it can 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 I. The maximum deadline for the SAT to resolve the procedure will be calculated from the fulfillment of the totality of the requirements and conditions established in this procedure sheet. II. The maximum deadline for you to comply with the requested information will be from the day following the notification takes effect. Legal Basis Articles 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 Submits the authorization request when you receive merchandise donated from abroad to be destined for cultural, teaching, research, public health or social service purposes, without payment of foreign trade taxes). Free Payment of duties Cost: $ Who can request the Procedure or Service? When is it submitted? Public organizations and non-profit legal entities authorized to receive deductible donations for ISR. When you wish to obtain authorization for the exemption of foreign trade taxes on donated merchandise from abroad to be destined for cultural, teaching, research, public health or social service purposes. Where can I submit it? In the Digital Counter.

144 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 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. Enter with your e.firma or your username and password. III. Capture the data requested by the procedure. IV. Attach the corresponding documentation and information to your procedure. What requirements must I meet? 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) If the merchandise will be part of your represented entity's assets. In the case of merchandise destined for public health, social service purposes or in the case of donated toys for teaching purposes, it will not be necessary to prove that the merchandise will be part of the importer's assets, however, in the case of an organization authorized to receive deductible donations, it must inform in the in-kind donations control the destination that has been given to the merchandise. 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 ISR 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, in which it states: The detailed description of the merchandise subject to the donation, quantity, type, value and, if applicable, brand, year- model 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 proving that they are foreign. III. In the case of modification, the documentation proving the modification requested must be attached, in accordance with the requirements established for the granting of the authorization. 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. That the donated merchandise is susceptible to being destined for cultural, teaching, 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 meet?". VI. That the merchandise is located abroad or in deposit before the customs office. 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? Enter the Digital Counter, at the link: https://www.sat.gob.mx, with the assigned folio number. No. Resolution of the Procedure or Service The resolution will be notified to you through the Digital Counter.

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Maximum deadline for ANAM to resolve the Procedure or Service Maximum deadline for ANAM to request additional information Maximum deadline to comply with requested information Five days. 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. Until December 31 of the year in which the authorization was requested.

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. When you need to modify the authorization request, you must do so through the Digital Counter attaching the corresponding documents. The serial number of the merchandise cannot be modified, nor can different merchandise be added to the authorized one; in such cases, a new authorization request must be submitted. 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. III. The maximum deadline 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 and not 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, teaching, 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, 2nd, fraction VI of the LFDC, and 109 of the Regulation and rules 1.2.2. and 3.3.6., fraction I of the RGCE.

67/LA Authorization for definitive import without payment of foreign trade taxes, of special vehicles or permanently adapted to the needs of persons with disabilities. Procedure Service Description of the Procedure or Service Amount Submits the request to obtain authorization to import a special or permanently adapted vehicle for a person with disability without payment of foreign trade taxes. Free Payment of duties Cost: $

Who can request the Procedure or Service? When is it submitted? Individuals with disabilities and legal entities for non-profit purposes 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 payment of foreign trade taxes.

146 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

Where can I submit it? I. Before the clerk's office of the ACNCE, located at Hidalgo Avenue No. 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City from Monday to Friday during hours of 8:30 to 14:30. II. Before the ADJ corresponding to your tax residence, 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 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 document, as a receipt of receipt. IV. If applicable, log in to https://www.sat.gob.mx

What requirements must I meet? Free document, to which you must attach the following: I. Original document issued by the responsible person of the specialized technical establishment abroad that performed the adaptation, with its respective translation into Spanish, in which the following is clearly indicated: a) Identification data of the vehicle (brand, model, type, and serial number). b) That the adaptation performed on the vehicle is permanent, describing its characteristics and functions. c) General data of the establishment (address, phone, email, tax identification number) and name of the person in charge. II. Photographs in which it is clearly appreciated what the adaptation performed on the vehicle consists of and it is derived 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 in the steering.
3. The panoramic view of the vehicle.
4. The driver's side view. b) For ramp devices:
5. The general adaptation of the ramp.
6. The operation of the ramp (deployment sequence) and that it is not merely overlaid on the vehicle.
7. The panoramic view of the vehicle.
8. The ramp controls. III. Original 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. 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, and documents that prove the corresponding registration as a health institution.

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This requirement must only be attached when it concerns individuals with some disability. IV. Certified copy of the title of ownership (front and back), which proves legal possession of the vehicle. This requirement must only be attached when it concerns individuals with some disability. V. Notarized articles of incorporation where you prove that your corporate purpose is the attention to persons with disabilities. This requirement must only be attached when it concerns legal entities. VI. Birth certificate, or Legal Resolution of Guardianship, with which you prove parental authority. This requirement must only be attached in the case of minors. VII. Translation of documentation that is in a language other than Spanish.

What conditions must I meet? I. Have any of the following personalities: a) Individual with some disability, which, for the purposes of this procedure, is considered a person with disability who, due to the loss or abnormality of a psychological, physiological, or anatomical structure or function, suffers the restriction or absence of the capacity to perform an activity in the manner or within the margin considered normal for a human being. b) Legal entities, for non-profit purposes authorized to receive deductible donations under the terms of the Income Tax Law. II. That the vehicle is located outside national territory. 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 SAT carry out any inspection or verification to issue the resolution of this Procedure or Service? Through the email: 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 to you in person by a notifier at the address indicated in the request. II. In the case of having submitted the request online, the resolution will be delivered through the tax mailbox.

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 Three months. One month. Ten days.

What document do I obtain upon completing the Procedure or Service? What is the validity of the Procedure or Service? Response letter of the authorization for the definitive import without payment of foreign trade taxes of special vehicles or permanently adapted to the needs of persons with disabilities. The validity time of the resolution is for the fiscal year that corresponds.

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CHANNELS FOR ATTENTION 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 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 Rapid Business Opening Modules, the attention hours are adapted, so it can 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 I. Individuals may import a special or adapted vehicle every four years, which they cannot sell until the end of said period. II. Legal entities for non-profit purposes authorized to receive deductible donations under the terms of the Income Tax Law may import up to three special or adapted vehicles every four years, which they cannot sell until the end of said period. 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 request was duly filled out with the corresponding documentation. V. 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. VI. The maximum deadline to comply with the requested information will be calculated from the day following the effective date of notification.

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. of the RMF.

68/LA Authorization for definitive import without payment of foreign trade taxes, of merchandise that allows to supplement or diminish some disability. Procedure Service Description of the Procedure or Service Amount Submits the authorization request to import merchandise that allows to supplement or diminish some disability without payment of the foreign trade taxes. Free Payment of duties Cost: $

Who can request the Procedure or Service? When is it submitted? Persons with disabilities and legal entities for non-profit purposes authorized to receive donations deductible under the terms of the Law of ISR. When you wish to obtain authorization to import merchandise that allows to supplement or diminish some disability without payment of foreign trade taxes.

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Where can I submit 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 during hours of 8:30 to 14:30 hours. II. Before the ADJ corresponding to the interested party's tax residence, 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 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 document, as a receipt of receipt. IV. If applicable, log in to https://www.sat.gob.mx

What requirements must I meet? Free document, with which you must attach the following: I. Brochures, catalogs, or technical information, from which it is derived 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 RFC key. 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, and the corresponding registration as a health institution. This requirement must only be attached when it concerns individuals with some disability. IV. Equivalent document, issued in the name of the person with disability or, in their case, in the name of the parents (in the case of minors with disabilities) or tutors (in the case of adults with disabilities). This requirement must only be attached when it concerns individuals with some disability. V. Notarized articles of incorporation where you prove that your corporate purpose is the attention to persons with disabilities. This requirement must only be attached when it concerns legal entities. VI. Birth certificate or Legal Resolution of Guardianship, with which you prove parental authority. This requirement must only be attached when it concerns individuals under age. VII. Translation of documentation that is in a language other than Spanish.

What conditions must I meet? I. Have any of the following personalities: a) Individual with some disability, considered a person with disability who, due to the loss or abnormality of a psychological, physiological, or anatomical structure or function, suffers the 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) Legal entities for non-profit purposes authorized to receive deductible donations under the terms of the Income Tax Law. II. That the merchandise is located outside national territory. III. Be up to date in the fulfillment of your tax obligations.

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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: 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 issued whenever all requirements are met 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 request online, the resolution will be notified to you through the tax mailbox.

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 Three months. One month. Ten days.

What document do I obtain upon completing the Procedure or Service? What is the validity of the Procedure or Service? Response letter. The validity time of the resolution is for the fiscal year that corresponds.

CHANNELS FOR ATTENTION 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 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 Rapid Business Opening Modules, the attention hours are adapted, so it can 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 I. Under the coverage of this procedure sheet, merchandise that by its characteristics supplements or diminishes the disability and allows physical, educational, professional, or social development can be imported, such as prostheses, orthoses, or any other technical aid that adapts to the person's body. II. The authorization will be granted within a maximum period of three months, counted from the date the request was duly filled out with the corresponding documentation. III. 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. IV. The maximum deadline to comply with the requested information will be calculated from the day following the effective date of notification.

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. of the RMF.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 151

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 authorization request to receive in donation scrap, machinery, and obsolete equipment by companies with IMMEX Program. Free Payment of duties Cost: $

Who can request the Procedure or Service? When is it submitted? Public bodies and legal entities not taxpayers authorized to receive deductible donations for ISR purposes. When you wish to obtain authorization to receive in donation scrap, machinery, and obsolete equipment by companies with IMMEX Program.

Where can I submit it? Through the Digital Counter.

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 documentation and information corresponding to your procedure.

What requirements must I meet? I. Free document, in which you must manifest the following: a) IMMEX Program number 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 to the corporate purpose of the applicant. d) Description of the donor's data. II. Appointment of the public official who signs the request, 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 bodies. III. Donation letter issued by a 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, model year, and serial number are indicated.

What conditions must I meet? I. Be registered and active in the RFC. II. Have a valid e.firma. III. That the donor is a company with an active IMMEX Program granted by the SE. IV. That you are a legal entity not taxpayer authorized to receive deductible donations under the terms of the Income Tax Law and in accordance with the RMF. V. That the merchandise, when it concerns machinery and obsolete equipment or scrap, has a minimum age of three years, counted from the date the company with IMMEX Program performed the temporary importation.

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? Enter the Digital Counter, at the link https://www.ventanillaunica.gob.mx/vucem/index.html, with the assigned folio number. No.

152 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 Resolution of the Procedure or Service The response letter will be notified to you through the Digital Window. 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. Until the last day of the months of January, April, July, and October, as 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. Documents presented previously, which are valid at the time of a new request, do not need to be presented again. II. When you need to modify or add data or attached documentation to the authorization request, you must do so through the Digital Window, attaching the corresponding documents. III. 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 61, fraction XVI of the Law, 18 and 37 of the CFF, 2nd, fraction VI of the LFDC and 109 and 172 of the Regulation and rules 1.2.2. and 3.3.11. of the RGCE. 70/LA Request for a favorable technical opinion on the compliance with security measures of the computer program to carry out volumetric controls, to obtain authorization for the entry or exit of goods from the national territory through places other than authorized Procedure Service Description of the Procedure or Service Amount Submits the request 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 request the Procedure or Service? When is it presented? Moral persons. 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.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 153 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, with a prior appointment requested via email to oficialdecumplimiento@sat.gob.mx or by phone: 55-58-09-02-00 ext. 48340 during business hours from 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, with prior appointment, mentioned in the section Where can I submit it?. II. Deliver the documentation mentioned in the section What requirements must I meet?, to the staff who will handle the procedure. III. When you meet the requirements and conditions, receive a copy of the free-form document stamped as an acknowledgment 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 following the submission of the procedure, at 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 Pending field, where:

1. When you have met the requirements, you will find the favorable technical opinion letter.
2. In case you have not met any of them, you will find a requirement letter to remedy non-compliance and you will be granted a period of ten days for its attention, counted from the date on which the notification of the Requirement 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 document, which must be signed by the legal representative or legal agent with powers for such effect, signed manually or with e.firma, which must contain the number of the requirement letter to remedy non-compliance and in a removable memory unit the documentation and elements that prove the 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 has not complied with. Once the requirement letter to remedy non-compliance is attended to, the ACSMC will analyze the information. In case of meeting the requirements and conditions, it will issue a favorable technical opinion letter. Otherwise, it will issue an unfavorable technical opinion letter. What requirements must I meet? I. Original free-form document and copy which must be signed by the legal representative or legal agent with powers for such effect, signed manually or with e.firma, which must contain: a) Name or corporate name, tax address of the moral person, data center address (if applicable) and key assigned by the RFC of the moral person. b) Name, email and phone of the legal representative or legal agent, 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 request. c) The declaration 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 declaration regarding the ownership of the intellectual property right 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 by law.

154 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 In case of being a legal representative: I. Notarial power 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 or public authorities (original and simple copy for comparison). II. Notarial document with which you have designated the legal representative for tax purposes, in case of residents abroad or foreigners residing in Mexico (certified copy and simple copy for comparison). For greater reference, consult in fraction I. Definitions; point 1.2. Official identifications, proof of address and powers, subsection C) Powers, of Annex 1-A Fiscal 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 Fiscal Procedures of the RMF. What conditions must I meet? I. Have 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? Does 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 located in the section Where can I submit it?, at phone 55-58-09-02-00 ext. 48340, during business hours from Monday to Friday from 9:00 to 13:30 hours and from 15:30 to 17:30 hours or by email to oficialdecumplimiento@sat.gob.mx Yes, if applicable, verification visit at the address indicated in the request, as well as, it 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 requirements and conditions and will issue a favorable technical opinion letter or an unfavorable technical opinion 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 Three months. Two months. Ten days. What document do I obtain upon completing the Procedure or Service? What is the validity of the Procedure or Service? I. Upon submission of the procedure: Copy of the free-form document stamped as an acknowledgment of receipt. II. At the end of the procedure, you will receive by tax mailbox: a) In case of meeting the requirements and conditions: Favorable Technical Opinion Letter. b) In case of not meeting the requirements and conditions: Unfavorable Technical Opinion Letter. One month.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 155 CHANNELS FOR ATTENTION Inquiries and doubts Complaints and reports I. By call to the ACSMC at phone 55-58-09-02-00 ext. 48340. Business hours: 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, section 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. 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 presented? Companies with a valid IMMEX Program. Within the first five days of each month following the month in which the transfers were made. 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 Sending of notices from the section Foreign Trade Records. IV. Choose the option of the type of notice to be made. V. Enter the requested information. VI. Attach the requested information. VII. Sign the request. What requirements must I meet? I. IMMEX Program number of the company that transfers. II. Number of customs declaration or of the customs declarations with which the goods were introduced. III. Description, tariff classification and quantity according to the TIGIE of the goods that will be the subject of the submanufacturing operation. IV. Address of the plant or warehouse where the goods to be transferred are 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.

156 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 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 regarding all obligations on 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 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 goods. What conditions must I meet? I. Be registered and active in the RFC. II. Have a valid IMMEX Program. III. The tax address and the addresses where its export submanufacturing operations take place, be registered and active in the RFC. IV. Have a valid e.firma. V. The status of the taxpayer's tax address must be Located. VI. The status of the tax mailbox must be 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. FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Does 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 Maximum time limit for the SAT to request additional information Maximum time limit 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? Acknowledgment of receipt. Not applicable. CHANNELS FOR ATTENTION 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.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 157 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 is jointly and severally liable with the company with the 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 goods in cases of emergencies or natural disasters. Procedure Service Description of the Procedure or Service Amount Submits the request to obtain authorization to import goods of foreign origin without payment of foreign trade taxes, in cases of emergencies or natural disasters. Free Payment of Rights Cost: $ Who can request the Procedure or Service? When is it presented? The Federation, the Federal Entities, the Municipalities, the territorial demarcations of the City of Mexico, and their decentralized bodies or decentralized organizations; 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 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 email to 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 an email with your request to the email address indicated in the previous section. What requirements must I meet? I. Free-form document, in which you must declare the following: a) The name, the key in the RFC 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 a copy of the official appointment, or the commission letter in which you are authorized to receive the goods, as well as a valid official identification in which name and signature are observed, which must coincide with the manual signature of the request you present before the ACNCE. c) The customs office and date of entry of the goods subject to donation. d) The list of goods you wish to receive as a donation, for the attention of basic subsistence requirements in terms of food, clothing and health, as well as for the attention of housing, education and civil protection requirements, which must not be subject to the fulfillment of any non-tariff regulation and restriction. The list must specify the quantity of goods, the commercial unit of measurement according to the LIGIE, as well as the detailed description of the goods, use and function, if possible, the elements that illustrate and describe in detail the physical and technical characteristics, in quantitative and qualitative form of the same, as well as their constituent material.

158 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 e) That the donor is the legitimate owner of the goods. f) The institutional email address in which you will be notified of the authorization. g) Declare under oath that the goods are located in foreign territory. h) Regarding the 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 goods. i) The express commitment of the non-commercialization of the goods subject to the donation. j) Indicate the emergency or natural disaster for which the goods will be donated, as well as the places to which they will be destined, including the corresponding distribution plan. II. The free-form donation letter addressed to the ACNCE signed by the donor with an age not greater than one month, in which you must declare: the name, corporate name or reason and address of the donor, the will to carry out the donation, that the goods subject to donation are in good condition of use, the quantity, commercial unit of measurement and description of the goods subject to donation (constituent material, use or function) and indicating as recipient the Federation, the Federal Entities, the municipalities, the territorial demarcations of the City of Mexico, even their decentralized bodies or decentralized organizations; 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-form document. What conditions must I meet? I. The goods must not be subject to non-tariff regulations and restrictions. II. The goods must be located in foreign territory, as long as the ACNCE issues the response letter to the authorization request. III. Goods 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, if applicable, the legal basis that grants them must be indicated. FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Does the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service? Through the email: donacionesxdesastre@sat.gob.mx Not applicable. Resolution of the Procedure or Service If the request meets all requirements, you will obtain the response letter to the authorization request, which will be sent by email; otherwise, its rejection will be informed, and it can be presented again once all requirements and conditions are met. 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? What is the validity of the Procedure or Service? Response letter to the authorization request, which will be sent by email. The validity period of the resolution is for the corresponding fiscal year.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 159

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 in the country, with 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 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 at SAT offices.

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 and must be a faithful copy of the original. II. 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. III. All documentation required for this procedure must be in the Spanish language.

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 effects of a permanent resident in national territory or national.

Procedure Service Description of Procedure or Service Amount Submits the request to obtain authorization to import a second household effect 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 they resided. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it presented? Permanent residents. Once the year of importation of the first household effect has passed.

Where can I present it? Before the official registry 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 registry 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.

160 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

What requirements must I meet? I. Free writing, in which you must state the following: a) Name of the permanent resident and the key in the RFC. b) Country where they established their residence abroad, attaching supporting documentation of said situation such as rental contract, payment of services, among others. c) Address in national territory and supporting documentation such as rental 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 goods that make up the household effect, such as: number, brand, model, serial number, among others. g) Under oath, that the merchandise that makes up your household effect, 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 effect 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 effect to the rest of the country. III. Document with which you prove your condition of permanent residence status issued by the INM. IV. Copy of the definitive import petition of the previous household effect and of the declaration certified by the Mexican consulate. V. Translation of the documentation that is in a language other than Spanish. For the cases of fractions I, subsection b) and e), II and III you can present original or certified copy, as well as simple legible copy for comparison.

With what conditions must I comply? I. Have the condition of permanent residence status. 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? Through the email: autorizacionesancea@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 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 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 at the end of the Procedure or Service? Response letter. The validity period of the resolution is for the corresponding fiscal year.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 161

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 in the country, with 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 Business 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

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 I. If the requirement is not met within the established deadline, the request will be considered not presented, and a new request may be submitted. II. 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. III. The maximum deadline to comply with the requested information will be calculated from the day following the notification taking 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 of entry of household effect for residents in the border strip or region to the rest of the country.

Procedure Service Description of Procedure or Service Amount Submits the request for authorization to enter household effect coming 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 enter the household effect from the border region or strip to towns in the rest of the country, provided that you have resided for more than one year in the border region or strip.

Where can I present it? Before the official registry of the ACNCE in person, 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, or by tax mailbox https://www.sat.gob.mx before the ADJ corresponding to the taxpayer's address of the applicant.

162 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

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 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. IV. In your case, enter through the link: https://www.sat.gob.mx/personas/comercio-exterior

What requirements must I meet? I. Free writing, in which you must state the following: a) Name of the resident in the border region or strip and the key in the RFC. b) Address where they established their residence in the border region or strip and supporting documentation thereof. c) Date of exit from the border region or strip. d) Detailed description of each of the goods that make up the household effect, 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:

1. That the merchandise that makes up your household effect, is composed of used articles and are exclusively for personal use.
2. That the merchandise was acquired at least six months before the request to enter the household effect to the rest of the country. II. Present various documentation through which you prove having resided for more than one year in the border region or 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 merchandise at least six months before the request to enter the household effect to the rest of the country. IV. In your case, present a copy of the definitive import petition of the household effect 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 can present original or certified copy as well as simple legible copy for comparison.

With 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 by tax mailbox.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Consult the tax mailbox at the link: https://www.sat.gob.mx/personas/comercio-exterior

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

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Resolution of the Procedure or Service I. The resolution will be issued provided that you meet all the 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 request online, the resolution will be notified through the tax mailbox.

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 at the end of the Procedure or Service? Response letter to the request for authorization of entry of household effect for residents in the border strip or region without paying the IGI to the rest of the country.

What is the validity 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 in the country, with 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 Business 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

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 I. The procedure will take effect from the date of receipt of the request in accordance with the means of presentation. II. If the requirement is not met within the established deadline, the request will be considered not presented, and a new request may be submitted. III. 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. IV. The maximum deadline to comply with the requested information will be calculated from the day following the notification taking 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 Request to obtain or renew the registration to carry out the transmission of information of used vehicles.

Procedure Service Description of Procedure or Service Amount Submits the request to obtain or renew the registration to carry out the electronic transmission of information of used vehicles. Free Payment of rights Cost: $

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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 information of used vehicles. When you wish to obtain or renew the registration to carry out the electronic transmission of information of used vehicles. 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 official registry of the DGJA, located at Avenida Paseo de la Reforma No. 10, ground floor, Tabacalera neighborhood, Cuauhtémoc Municipality, 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 official registry 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? 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). f) The acceptance that communications, documentation or additional information requests 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 the promotions that are presented before the authority must comply, as well as accrediting the corresponding legal representation. i) Documentation that you must attach:

1. 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 other than Spanish or English, you must present the translation to Spanish made by an authorized expert.
2. Document with which you prove the legal representation of the requesting company.
3. Document(s) issued by the Department of Motor Vehicles (DMV) of the State in which your address 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.
4. 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 to Spanish made by an authorized expert.

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It will not be necessary to comply with the requirement of the financial statements when the providers 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. 5. Prove having carried out purchase and sale operations in the six months immediately preceding, in your capacity as seller, at least for 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 to Spanish made by an authorized expert. It will not be necessary to comply with the requirement of the financial statements when the providers 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 preceding, in your capacity as seller, at least for an average of fifty vehicles per month.

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

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 I. The resolution with the corresponding registration will be notified to the email address indicated for those effects in the request. II. After the deadline of twenty days for the granting of the registration and fifteen days for the granting of the renewal has passed, without you being notified of the resolution, you may consider that the authority resolved negatively. III. In the case that the request has been rejected, you may submit your request again.

Maximum deadline for the ANAM to resolve the Procedure or Service Twenty days for the granting of the registration. Fifteen days for the granting of the renewal.

Maximum deadline for the ANAM to request additional information Twenty days.

Maximum deadline to comply with the requested information Ten days.

What document do I obtain at the end of the Procedure or Service? I. Letter with the granted registration number. II. Publication of key on the SAT Portal.

What is the validity of the Procedure or Service? Four years.

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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 any of the documents used to prove compliance with any of the requirements is issued under a trade name different from the corporate name appearing in the company's articles of incorporation, you must inform of this situation through a free-form letter submitted to the DGJA and provide the corresponding documentation proving 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 deadline for ANAM to resolve the procedure will be calculated from the fulfillment of 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 if the current regulations at the time of submission of the application require new requirements, you must attach the corresponding documentation.

Legal Basis Articles 16-C, 18, and 19 of the CFF and Eleventh of the Resolved Estimated Prices and rules 1.2.2. and 3.5.9. of the RGCE.

76/LA Application for registration and renewal in the registry of used vehicle history providers.

Procedure Service Description of Procedure or Service Amount Submits the application to obtain and renew the registry of used vehicle history providers. Free Payment of Rights Cost: $

Who can request the Procedure or Service? Legal entities resident abroad and those constituted in accordance with Mexican legislation.

When is it submitted? I. When you wish to obtain the registry as a used vehicle history provider. II. The renewal must be submitted three 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 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-form letter as proof of receipt.

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What requirements must I meet? Free-form letter in which you must state: I. Regarding the registration: a) An address to hear and receive notifications within national territory, as well as the names of the persons authorized to receive them and the name of your legal representative in national territory, complying with the formalities that promotions presented before the authority must comply with, as well as proving the corresponding legal representation. b) That the queries made in their 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, letters f) and g) and 3.5.2., fraction V. c) That the information held by the company resident abroad or the companies that have an exclusivity contract, to carry out the query referred to in rule 3.5.1., fraction II, letter g), is not provided, nor will it be provided, as consideration for alienation or similar, to other companies with the same social object. d) Companies resident abroad must prove through publicly available information that they are a provider of used vehicle history from the country of origin. Likewise, they must prove that they are listed on recognized markets or belong to corporations that are listed on said markets, in accordance with what is established in article 16-C, fraction II of the CFF. Regarding companies constituted in accordance with Mexican legislation, they must prove that they have an exclusivity contract in national territory to provide the same services as the provider abroad, provided that this one meets the characteristics indicated in this section. e) Documentation that you must attach:

1. Copy of the articles of incorporation in which it is proven that vehicle history provision is within its social object and, regarding companies that have an exclusivity contract in national territory to provide the same services as the provider abroad, a copy of the same or a letter proving the exclusivity.
2. Copy of the notarial instrument with which the signatory proves their faculties to carry out administrative acts.
3. Copy of the contract, CFDI, or equivalent documents that prove that for the last five years they have been dedicated to vehicle history provision.
4. Document that proves they have online query information systems.
5. Document that demonstrates they have a vehicle purchase program (repurchase program) in case of errors or omissions regarding the information of said vehicles, which must be valid in the country of origin and published on the company's official website, without conditioning the guarantee only to vehicles that are going to be exported to national territory or that the guarantee 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 oath, 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 presented previously or if 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.

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FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the 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.

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 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. After thirty days have passed without the resolution being notified, you may consider that the authority resolved negatively.

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

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, renewable for the same 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. 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 to Spanish made by an authorized expert. 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. III. The maximum deadline to comply with the requested information, if required only once, to clarify the content of some document(s), or 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 met within the established deadline, the application will be considered not submitted. IV. In case of renewal, if there are modifications or additions to the documents presented previously or if the current regulations at the time of submission of the application require new requirements, you must attach the corresponding documentation.

Legal Basis Article 6 of the Decree regulating the definitive importation of used vehicles, published in the DOF on July 1, 2011, and its subsequent modifications, 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.

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77/LA Application for authorization of extension of the stay period of goods temporarily imported under ATA Carnets.

Procedure Service Description of Procedure or Service Amount Submits the application for authorization of the extension of the stay period of goods temporarily imported under an ATA Carnet. Free Payment of Rights Cost: $

Who can request the Procedure or Service? The guaranteeing association of the ATA Carnet in Mexico, at the request of the holder thereof.

When is it submitted? 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, Module III, ground floor, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, during attention 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 proof of receipt.

What requirements must I meet? I. Free-form letter, in which you must state: a) Agreement covering the ATA Carnet:

1. Customs Agreement for the Temporary Importation of Professional Equipment.
2. Customs Agreement relating to Facilities Granted for the Importation of Goods Intended to be Presented or Used in an Exhibition, Fair, Congress, or Similar Event.
3. 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 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 guaranteeing association of Mexico, 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 presented documentation is in a foreign language, you must provide its translation into Spanish.

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What conditions must I meet? I. That the six-month period of temporary importation of the goods is valid on the date of submission of the application. II. That the ATA Carnet is valid on the date of submission of the application. III. That the ATA Carnet does not have a previous extension. IV. The taxpayer's fiscal domicile status must be "Located". V. The status of the tax mailbox 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, 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? Through the institutional email: autorizacionesacajace@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 ACAJACE will notify the guaranteeing association of the ATA Carnet in Mexico of the authorization letter or, if applicable, the negative letter.

Maximum deadline for the SAT to resolve the Procedure or Service: Thirty days. Maximum deadline for the SAT to request additional information: Fifteen days. Maximum deadline 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? For the period authorized in the response letter.

ATTENTION CHANNELS Inquiries and doubts: I. Email: autorizacionesacajace@sat.gob.mx II. 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 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 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 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.

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78/LA Application and renewal for registration in the registry of Courier and Package Companies.

Procedure Service Description of Procedure or Service Amount Submits the application to obtain the registration and renewal of the registry of Courier and Package Companies with which you can carry out operations using the simplified procedure. Free Payment of Rights Cost: $

Who can request the Procedure or Service? Courier and Package Companies.

When is it submitted? I. When you wish to obtain the registration and renewal of the registry of Courier and Package Companies with which they can carry out operations using the simplified procedure. II. The renewal must be submitted at least three 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 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-form letter as proof of receipt.

What requirements must I meet? Free-form letter, to which you must attach the following: I. Declaration with autograph signature of the legal representative, in which it is declared under oath that the establishments in which they carry out activities related to courier and package services are registered with the SAT, attaching the Acknowledgment of updates of fiscal situation. II. Document in original or certified copy with which you prove that you have the legal use or enjoyment of the real estate or real estate 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 who promotes the application for Registration or renewal, with faculties for acts of domain or administration and members of the administration, in accordance with the constitution of the applicant company, which must be up to date in the fulfillment of their tax obligations. IV. Regarding companies that operate air traffic, attach the document that demonstrates that the transport company, its subsidiary, affiliate, or parent company that operates the transport on the aircraft, has the registration of air routes or airways within national airspace before the Federal Civil Aviation Agency. For the purposes of the previous paragraph, it will be understood: a) Subsidiaries: those national or foreign companies in which the Courier and Package Company is a shareholder with voting rights, whether directly, indirectly, or both. b) Affiliates: those national or foreign companies that are shareholders with voting rights, whether directly, indirectly, or both, of a national or foreign company, which in turn is a shareholder with voting rights, whether directly, indirectly, or both, of the Courier and Package Company. c) Parent companies: those national or foreign companies that are shareholders with voting rights, whether directly, indirectly, or both, of the Courier and Package Company or of any of its affiliates or subsidiaries.

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V. Declaration that you have the concession or authorization to provide services for handling, storage, and custody of foreign trade goods, or with a service provision contract celebrated with the holder of a concession or authorization to provide such services, with a minimum validity of two years; in case of having another service contracted with a third party to carry out customs clearance, you must declare it, under oath, attaching the probative documentation and flow diagram explaining how you carry out your operation. VI. Financial statements, signed under oath by the legal representative and public accountant, that prove a minimum investment in fixed assets by an amount equivalent in national currency to $1,000,000 (one million dollars), issued with the cut-off to the month immediately preceding the date of submission of your application. Regarding Courier and Package Companies that belong to the same group, you can prove said investment through any of the companies of the same group, which can only be used for the obtaining of one registry. For the purposes of the previous paragraph, companies of the same group will be understood as those when 51% or more of their voting shares of all companies are owned directly or indirectly, or both, by the same natural or legal persons resident in national territory or abroad; or when 25% or more of their voting shares of all companies are owned directly by the same natural or legal person resident in national territory or abroad. VII. Declaration with autograph signature of the legal representative, in which you declare under oath that you have a risk analysis system in which the traceability of operations is visualized, even from abroad, with information generated by the Courier and Package Company, and if applicable, complemented with information corresponding to the carrier or international commercial agent or other third parties involved in the cross-border foreign trade operation. VIII. In the case of applying for renewal, you must state, under oath, that the circumstances under which the initial registration was granted have not changed and you continue to meet the requirements, obligations, and conditions inherent to it.

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 legal entities, constituted in accordance with 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, and 69-B, fourth 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 last twelve months prior to the date of submission of the registration application. VII. The status of the tax mailbox must be "Validated".

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the 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.

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 will be notified to you in the forms indicated in articles 134, fractions I and II, and 136 of the CFF, as applicable.

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

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

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

CHANNELS FOR ATTENTION 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. In case of any clarification that Courier and Parcel Companies must make to prove compliance with the requirements indicated in this sheet, they must declare it under oath with the autograph signature of the legal representative, attaching the documentation that proves their statement. 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. III. Documents presented previously, which are valid at the time of a new request, do not need to be presented again.

Legal Basis Articles 14, 14-A, 14-D, 59, last paragraph, and 88, of the Law; 17-H Bis, 17-K, 27, 69, and 69-B, of the CFF; and 29, fraction VIII, of the CFF Regulation, and rules 1.2.2., 3.7.3., 3.7.4., and 3.7.5. of the RGCE.

79/LA Notice of compliance with omitted non-tariff regulations and restrictions. Procedure Service Description of the Procedure or Service Amount Submits the notice so that, during the exercise of verification powers, you can comply with the omitted non-tariff regulations and restrictions of the merchandise you have imported or exported. Free Payment of duties Cost: $

Who can request the Procedure or Service? Individuals and legal entities subject to verification powers.

When is it submitted? Within five days following when the authority made the irregularity known.

Where can I submit it? Before the clerk's office of the authority exercising verification powers, on business days and 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 exercising verification powers. II. Deliver the documentation to the tax authority that will handle your procedure. III. Receive and keep the stamped free-form document, as a receipt acknowledgment.

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What requirements must I meet? Free-form document, in which you must declare, under oath, that you commit to complying with the omitted non-tariff regulations and restrictions.

Under what conditions must I comply? Be subject to verification powers of the procedures of home visits, cabinet review, electronic review, procedure initiated due to customs recognition, verification of merchandise in transport, review of documents presented during clearance, or exercise of verification powers, where the determination of omitted contributions, benefits, and, if applicable, the imposition of sanctions applies.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Not applicable.

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

Resolution of the Procedure or Service Not applicable.

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

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

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

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

Additional Information Not applicable.

Legal Basis Articles 152 and 183-A of the Law; 18, 18-A, 19, and 42 of the CFF; and rules 1.2.2. and 3.7.31. of the RGCE.

80/LA Request for authorization for residents abroad to temporarily import machinery and equipment, derived from public tenders or contests for the duration of the respective contract. Procedure Service Description of the Procedure or Service Amount Submits the request for authorization for residents abroad to temporarily import machinery and equipment, derived from public tenders or contests for the duration of the respective contract. Free Payment of duties Cost: $

Who can request the Procedure or Service? Residents abroad interested in temporarily importing machinery and equipment derived from public tenders or contests for the duration of the respective contract.

When is it submitted? Prior to the importation of the merchandise.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 175

Where can I submit it? Before the clerk's office of the ACAJACE, located at Avenida Hidalgo number 77, Module III, ground floor, Guerrero neighborhood, Cuauhtémoc Borough, postal code 06300, Mexico City, during an attention schedule from 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 document, as a receipt acknowledgment.

What requirements must I meet? I. Free-form document, which you must present with the following documentation: a) Certified copy of the notarial instrument, from which it is evident that the person signing the request is authorized to carry out the corresponding procedures before the respective authority. b) Copy of the official identification or its equivalent in the country of origin, of the resident abroad who will submit the request. c) Original letter from a resident in national territory who assumes joint and several liability, under the terms of Article 26, fraction VIII of the CFF, regarding tax credits that may arise from failing to comply with the obligation to return the temporarily imported merchandise under the coverage of this authorization. d) Copy of the equivalent document where the technical characteristics of the merchandise intended to be imported are recorded. e) Copy of the articles of incorporation or document establishing that it will be dedicated to the provision of services derived from the awarded contract. f) Copy of the service provision contract that requires the importation of said merchandise for its fulfillment, derived from a public tender or contest. g) Copy of the minutes in which the outcome of the corresponding tender or contest is made known. h) Document accrediting the relationship of the merchandise whose importation is requested, with the service provision contract and the outcome of the corresponding tender or contest. i) When the presented documentation is in a foreign language, you must provide its translation into Spanish.

Under what conditions must I comply? I. The request must be submitted by the resident abroad. II. For the purposes of fraction I, subsection c) of the section "What requirements must I meet?", that the resident in national territory who assumes joint and several liability has the following: a) The status of the tax domicile must be Located. b) The status of the tax mailbox must be Validated. c) Be up to date in the fulfillment of tax obligations. d) Not be found in the list of companies published by the SAT, pursuant 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? Through the institutional email: autorizacionesacajace@sat.gob.mx

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

176 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

Resolution of the Procedure or Service The resolution office will be notified to the applicant personally or by certified mail, at the address designated for hearing and receiving notifications.

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

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

What is the validity of the Procedure or Service? The period will be granted considering the validity of the respective contract.

CHANNELS FOR ATTENTION Inquiries and doubts: I. Email: autorizacionesacajace@sat.gob.mx II. 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 in 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 106, fraction II, subsection a) of the Law; 18, 18-A, 19, 26, fraction VII, 32-D, 69, 69-B, and 134, fraction I of the CFF; and 152 of the Regulation; and rules 1.2.2. and 4.2.2. of the RGCE.

81/LA Request for authorization for the extension of the temporary import deadline for machinery and equipment derived from public tenders or contests. Procedure Service Description of the Procedure or Service Amount Submits the request for authorization so that you can extend the deadline for the temporary import of machinery and equipment to comply with the contract derived from the public tender or contest. Free Payment of duties Cost: $

Who can request the Procedure or Service? Residents abroad who have temporarily imported machinery and equipment to fulfill a service provision contract and are interested in extending the temporary import deadline for machinery and equipment derived from public tenders or contests.

When is it submitted? Before the expiration of the deadline for the merchandise to remain in national territory.

Where can I submit it? Before the clerk's office of the ACAJACE, located at Avenida Hidalgo number 77, Module III, ground floor, Guerrero neighborhood, Cuauhtémoc Borough, postal code 06300, Mexico City, during an attention schedule from Monday to Friday from 8:00 to 14:30 hours.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 177

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 document, as a receipt acknowledgment.

What requirements must I meet? I. Free-form document, in which you must declare under oath: a) That the temporarily imported merchandise continues to be used to comply with the public tender or contest. b) If you have prior authorizations for the extension of the temporary import deadline, in case your answer is affirmative, indicate the offices in which the deadline extensions were granted. II. Certified copy of the notarial instrument, from which it is evident that the person signing the request is authorized to carry out the corresponding procedures before the respective authority. III. Copy of the official identification or its equivalent in the country of origin, of the resident abroad who will submit the request. IV. Original letter from a resident in national territory who assumes joint and several liability, under the terms of Article 26, fraction VIII of the CFF, regarding tax credits that may arise from failing to comply with the obligation to return the temporarily imported merchandise under the coverage of this authorization. V. Copy of the equivalent document where the technical characteristics of the merchandise intended to be imported are recorded. VI. Copy of the articles of incorporation or document establishing within its corporate object that it will be dedicated to the provision of services derived from the awarded contract. VII. Copy of the contract, modification, if applicable, agreement, or new service provision contract derived from a public tender or contest. VIII. Copy of the minutes in which the outcome of the corresponding tender or contest is made known. IX. When the presented documentation is in a foreign language, you must provide its translation into Spanish.

Under what conditions must I comply? I. That the request is submitted by the resident abroad who temporarily imported the merchandise. II. That the requested extension is up to the duration of the modification to the contract, agreement, or new service provision contract derived from a public tender or contest. III. For the purposes of fraction IV of the section "What requirements must I meet?", that the resident in national territory who assumes joint and several liability must have the following: a) The status of the tax domicile must be Located. b) The status of the tax mailbox must be Validated. c) Be up to date in the fulfillment of tax obligations. d) Not be found in the list of companies published by the SAT, pursuant 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? Through the institutional email: autorizacionesacajace@sat.gob.mx

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

178 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

Resolution of the Procedure or Service I. The resolution office will be notified to the applicant or authorized persons personally or by certified mail, at the addresses designated for hearing and receiving notifications. II. When the authority does not notify the resolution within the maximum response deadline, it will be considered that the authority resolved negatively.

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

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

What is the validity of the Procedure or Service? The period will be granted considering the validity of the respective contract, modification, agreement, or new contract.

CHANNELS FOR ATTENTION Inquiries and doubts: I. Email: autorizacionesacajace@sat.gob.mx II. 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 in 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 106, fraction II, subsection a) of the Law; 18, 18-A, 19, 26, fraction VIII, 32-D, 69-69-B, and 134, fraction I of the CFF; and 152 of the Regulation; and rules 1.2.2. and 4.2.2. of the RGCE.

82/LA Request for authorization for the extension of the temporary import deadline for merchandise intended for a public spectacle. Procedure Service Description of the Procedure or Service Amount Submits the request for authorization to extend the temporary import deadline for merchandise intended for a public spectacle. Free Payment of duties Cost: $

Who can request the Procedure or Service? Residents abroad interested in extending the temporary import deadline for merchandise intended for a public spectacle.

When is it submitted? Before the expiration of the deadline for the merchandise to remain in national territory.

Where can I submit it? Before the clerk's office of the ACAJACE, located at Avenida Hidalgo number 77, Module III, ground floor, Guerrero neighborhood, Cuauhtémoc Borough, postal code 06300, Mexico City, during an attention schedule from Monday to Friday from 8:00 to 14:30 hours.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 179

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 document, as a receipt acknowledgment.

What requirements must I meet? I. Free-form document, in which you must declare under oath whether you have previously promoted or not, requests for deadline extension for the indicated merchandise. When your answer is affirmative, indicate the offices through which your request was attended. II. Certified copy of the notarial instrument, from which it is evident that the person signing the request is authorized to carry out the corresponding procedures before the respective authority. III. Copy of the official identification or its equivalent in the country of origin, of the resident abroad who will submit the request. IV. Exhibit the importation temporary entry number(s), as well as rectification entries. V. Copy of the service provision contract or, if applicable, the exhibition agreement corresponding that motivates the stay of the merchandise in national territory for a period greater than or equal to the authorized one. VI. Original letter from a resident in national territory, who assumes joint and several liability for tax credits that may arise from not returning the merchandise abroad within the additional authorized deadline. VII. When the presented documentation is in a foreign language, you must provide its translation into Spanish.

Under what conditions must I comply? I. That the request is submitted by the resident abroad who temporarily imported the merchandise. II. That the requested extension period is not greater than five years. III. Having carried out the rectification of the temporary import entry before the customs office, before the respective deadline expires. IV. The request must be submitted within the validity of the temporary import deadline for the merchandise, granted derived from the rectification of the original entry. V. For the purposes of fraction VI of the section "What requirements must I meet?", that the resident in national territory who assumes joint and several liability has the following: a) The status of the tax domicile must be Located. b) The status of the tax mailbox must be Validated. c) Be up to date in the fulfillment of tax obligations. d) Not be found in the list of companies published by the SAT, pursuant 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? Through the institutional email: autorizacionesacajace@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 I. The resolution office will be notified to the applicant or authorized persons, personally, at the address designated for hearing and receiving notifications. II. When the authority does not notify the resolution within the maximum response deadline, it will be considered that the authority resolved negatively.

184 (Primera Sección) DIARIO OFICIAL Lunes 8 de enero de 2024

85/LA Authorization for the temporary import of goods intended for cultural events

Trámite	Servicio
Description of the Procedure or Service	Amount
Submit the authorization request and extension for the temporary import of goods intended for cultural events.	Free
Payment of Duties	Cost: $

Who can request the Procedure or Service? Public entities, national or foreign, authorized donees to receive tax-deductible donations under the terms of the Income Tax Law, as well as universities or private entities interested in temporarily importing goods intended for cultural events.

When is it submitted? When you wish to obtain authorization or an extension for the temporary import of goods intended for cultural events, prior to the temporary import of the goods.

Where can I submit it? Before the customs office or offices through which the goods will enter, during business hours Monday to Friday from 9:00 a.m. to 6:00 p.m.

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 records office of the authority mentioned in the section above. II. Deliver the documentation to the authority in charge of the procedure. III. Receive and keep the stamped free-form document as a receipt of receipt.

What requirements must I meet? I. Free-form document, in which you must state: a) The place and date on which the cultural event will be held and its description. b) The customs office or offices through which the goods will enter. II. Document accrediting the holding of the cultural event. III. List of the goods that will be destined for the cultural event, containing its description and quantity, specifying those that will be subject to free distribution and those that will be consumed during the cultural event, as well as their unit value. IV. Documentation accrediting compliance with non-tariff regulations and restrictions, if applicable.

What conditions must I meet? I. Be an authorized donee to receive tax-deductible donations under the terms of the Income Tax Law. II. The goods subject to temporary import in accordance with this procedure sheet will be those inherent to fulfilling the cultural event in question, including the necessary accessories to fulfill its purpose. III. The goods that will be distributed free of charge among the attendees or participants of the cultural event must be identified by seals or marks that distinguish them individually as intended for the event in question, without requiring proof of their return abroad. IV. In the event that the goods temporarily imported for the cultural event deteriorate, you must destroy them within twenty days following the conclusion of the event and must notify the destruction of the same.

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 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
Fifteen days.	Not applicable.	Not 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	Complaints and reports
Not applicable.	I. Email: denuncias@anam.gob.mx<br>II. On the ANAM Portal: https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional Information The temporary import of authorized goods must be carried out through a temporary import declaration.

Legal Basis Articles 106, fraction III of the Law and rules 1.2.2. and 4.2.8. of the RGCE.

86/LA Authorization for the temporary import of goods intended for beauty pageants or international modeling events.

Trámite	Servicio
Description of the Procedure or Service	Amount
Submit the authorization request to temporarily import goods intended for beauty pageants or international modeling events.	Free
Payment of Duties	Cost: $

Who can request the Procedure or Service? Individuals or the organizers of the event.

When is it submitted? When you wish to obtain authorization to temporarily import goods intended for beauty pageants or international modeling events, prior to the temporary import of the goods.

Where can I submit it? Before the customs office through which the goods will enter, during business hours Monday to Friday from 9:00 a.m. to 6:00 p.m.

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 records office of the authority mentioned in the section above. II. Deliver the documentation to the authority in charge of the procedure. III. Receive and keep the stamped free-form document as a receipt of receipt.

What requirements must I meet? I. In the free-form document, you must state, under oath, that the goods temporarily imported for the beauty pageant or international modeling event will not be subject to commercialization, identifying those that will return abroad as part of the participants' luggage.

186 (Primera Sección) DIARIO OFICIAL Lunes 8 de enero de 2024

II. List of the goods that will be destined for the beauty pageant or international modeling event, containing its description, the total quantity of clothing and personal grooming accessories that will be introduced for the referred event, as well as the specification of those that will be subject to free distribution and those that will be consumed during the event, as well as their unit value. III. The goods temporarily imported for beauty pageants or international modeling events must bear the legend "Prohibited Sale," which may be adhered, embroidered, painted with indelible ink, or engraved, in such a way as to disqualify them for sale or for any use other than the event, except when this procedure renders the goods unusable to the extent that they cannot be used in the event.

What conditions must I meet? I. Be registered and active in the RFC (Taxpayer Registry). II. Have a valid e.firma (electronic signature). III. Be up to date in the fulfillment of your tax obligations. IV. The goods subject to import in accordance with this procedure sheet will be those inherent to fulfilling the beauty pageant or international modeling event in question, including the necessary accessories to fulfill its purpose. V. The goods that will be distributed free of charge among the attendees or participants of the beauty pageant or international modeling event must be identified by seals or marks that distinguish them individually as intended for the event in question, without requiring proof of their return abroad, and provided that their unit value does not exceed the equivalent in national or foreign currency of 50 (fifty United States dollars) when they bear marks, labels, or legends that identify them as intended for the event in question; or of 20 (twenty United States dollars) when the goods are identified with the logo, brand, or legend of the importer, exhibitor, or sponsor, provided that they are goods other than those that these parties, if applicable, alienate. VI. Up to two clothing items and personal grooming accessories of the same model, brand, and characteristics may be introduced per participant of the beauty pageant or international modeling event, provided that this has been stated in the list referred to in fraction I, of the section "What requirements must I meet?" of this procedure sheet.

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 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.	Three months.	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? Up to one year.

ATTENTION CHANNELS

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

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 187 Additional Information I. The temporary import of authorized goods must be carried out through a temporary import declaration. II. The organizer of the beauty pageant or international modeling event will not be obligated to prove the return abroad of those goods that were identified as part of the participants' luggage. III. 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 106, fraction III of the Law and 154 of the Regulations and rules 1.2.2., 1.2.4. and 4.2.8. of the RGCE.

87/LA Authorization for the temporary import of goods intended for international dog shows.

Procedure Service Description of the Procedure or Service Amount Submits the request for authorization to temporarily import goods intended for international dog shows. Free Payment of duties Cost: $ Who can request the Procedure or Service? When is it submitted? The Mexican Cinophilic Federation. When you wish to obtain authorization to temporarily import goods intended for international dog shows, prior to the temporary import of the goods. Where can I submit it? Before the customs office or offices through which you will enter the goods, on 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 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 place and date on which the international dog show will be held and the description of the same. b) The customs office or offices through which the goods will enter. II. List indicating the name, breed, and registration of the specimen, the name of the person who will import or transport the specimens in national territory, specifying the number of specimens that will accompany said person. III. The person who introduces or transports the specimens must present to the customs personnel of the customs offices through which the goods will enter, the zoosanitary import certificate, issued by SADER, for each specimen that accompanies them. What conditions must I meet? The goods subject to importation will consist of the specimens that will participate in the event.

188 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Does 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 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 at the end of the Procedure or Service? What is the validity of the Procedure or Service? Response letter. Up to one year.

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 temporary import of the authorized goods must be carried out through a temporary import declaration. II. The goods temporarily imported for international dog shows must return abroad upon conclusion of the event in which they participated, said return cannot exceed a deadline of one year, counted from their entry into national territory. Legal Basis Articles 106, fraction III of the Law and 154 of the Regulations and rules 1.2.2., 1.2.4. and 4.2.8. of the RGCE.

88/LA Authorization for the temporary import of goods intended for the production of filmings.

Procedure Service Description of the Procedure or Service Amount Submits the request for authorization to temporarily import goods intended for the production of filmings. Free Payment of duties Cost: $ Who can request the Procedure or Service? When is it submitted? Resident production companies in the foreign country. When you wish to obtain authorization to temporarily import goods intended for the production of filmings, prior to the import of the goods. Where can I submit it? Before the customs office or offices through which the goods will enter, on a schedule from Monday to Friday from 9:00 to 18:00 hours.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 189 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 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. Original of a letter issued by the Mexican Institute of Cinematography, through which it endorses the existence of the cinematographic company, as well as the production and the name of the person responsible for the production. II. Letter from a resident in national territory that assumes joint and several responsibility for the tax credits that may arise in the event of non-compliance with the obligation to return the temporarily imported goods. III. Free writing, in which you must state under oath that the temporarily imported goods will not be subject to commercialization. IV. List in which you indicate the total quantity of supplies, props, and other equipment necessary that will be introduced with the purpose of being used for the production of the filming. In the event that the introduction of live animals is necessary for the production of the filming, you must indicate it in the list and you must present to the customs personnel, the zoosanitary import certificate issued by SADER, for each specimen. V. The temporarily imported goods intended for the production of filmings must bear the legend "Sale Prohibited", which may be adhered, embroidered, painted with indelible ink, or engraved, in such a way as to disqualify them for sale or for any use other than the event, except when this procedure renders the goods unusable in such a way that they cannot be used in the event. 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 goods subject to importation will be those inherent to fulfilling the filmographic production, including supplies, props, and other equipment necessary for the production of the filming that are used for the cinematographic industry. V. The goods introduced in accordance with this procedure sheet cannot be destined for a purpose other than that for which they were imported; nor can they be subject to changes of regime, re-exportation, or regularization of goods. FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Does 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 ANAM to resolve the Procedure or Service Maximum deadline for ANAM to request additional information Maximum deadline to comply with the requested information Five days. 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. Up to one year.

190 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 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. Regarding the temporary import of goods subject to the fulfillment of non-tariff regulations and restrictions by SEDENA or the Ministry of Health, these must be imported through the corresponding declaration and comply with what is established in the applicable legal provisions. 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. III. You can carry out the home delivery of the imported goods in accordance with this procedure sheet, provided that the production company attaches its request to the respective format and it is located in the border strip or region, stating under oath that it will be the place where the goods will be kept during the production of the filming. Legal Basis Articles 106, fraction III of the Law, 26, fraction VIII of the CFF and 154 of the Regulations and rules 1.2.1., 1.2.4. and 4.2.8. of the RGCE.

89/LA Authorization for the temporary import of specialized vehicles and transport means that are used for the production of filmings of the cinematographic industry.

Procedure Service Description of the Procedure or Service Amount Submits the request for authorization to temporarily import specialized vehicles and transport means that are used for the production of filmings of the cinematographic industry. Free Payment of duties Cost: $ Who can request the Procedure or Service? When is it submitted? Individuals residing abroad. When you wish to obtain authorization to temporarily import specialized vehicles and transport means that are used for the production of filmings of the cinematographic industry, at the time of carrying out the shipment of the goods. Where can I submit it? Before the customs office or offices through which you will enter the goods, on 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 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.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 191 What requirements must I meet? Free writing, in which you must state and attach: I. Temporary import declaration. II. Original of the letter issued by the Mexican Institute of Cinematography, through which it endorses the existence of the cinematographic company, as well as the production and the name of the person responsible for the production. III. Letter from a resident in national territory, that assumes joint and several responsibility for the tax credits that may arise in the event of non-compliance with the obligation to return said vehicles. IV. List indicating the type of truck, brand, model, year, and VIN. V. Documentation with which you prove compliance with non-tariff regulations and restrictions, if applicable. What conditions must I meet? I. The vehicles subject to importation in accordance with this procedure sheet will be those specialized vehicles and transport means that are used for the cinematographic industry. II. It will not be necessary to obtain the CAAT, provided that the production company states under oath that the specialized vehicles and transport means that will be used for the transport of supplies, props, and other equipment necessary for the cinematographic industry, will enter on a single occasion and will not be used for the transport of different goods. III. The goods subject to temporary importation in accordance with this procedure sheet cannot be destined for a purpose other than that for which they were imported, nor can they be subject to changes of regime, re-exportation, or regularization of goods, nor can they be destined for purposes other than those for which their introduction was authorized. FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Does 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 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 at the end of the Procedure or Service? What is the validity of the Procedure or Service? Response letter. Up to one year.

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/

192 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 Additional Information I. The temporary import of the authorized goods must be carried out through a temporary import declaration. II. Home delivery of the goods can be carried out, provided that the production company attaches its request to the respective format and is located in the border strip or region, stating under oath that it will be the place where the goods will be kept during the production of the filming. III. 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 1o., 20, fraction VII and 106, fraction III of the Law and 26 of the CFF and rules 1.2.2., 1.2.4., 2.4.5. and 4.2.8. of the RGCE.

90/LA Authorization for the temporary import of test vehicles.

Procedure Service Description of the Procedure or Service Amount Submits the request for authorization to temporarily import test vehicles, which are used only in the carrying out of exams to measure the good functioning of vehicles similar to the same or of each of its parts. Free Payment of duties Cost: $ Who can request the Procedure or Service? When is it submitted? Legal entities. When you wish to temporarily import test vehicles, which are used only in the carrying out of exams to measure the good functioning of vehicles similar to the same or of each of its parts, prior to the temporary import of the goods. Where can I submit it? Before the customs office or offices through which you will enter the vehicles, on 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 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? Free writing, in which a manifestation issued by the manufacturer abroad is included, through which it proves to the SE that the distributor of the vehicle in national territory is authorized to commercialize its vehicles in Mexico. What conditions must I meet? I. Be an authorized manufacturer or authorized distributor of foreign vehicle brands residing in national territory. II. The accreditation referred to in the section "What requirements must I meet" will be carried out by the interested party at the time of requesting the prior import permits of the test vehicles that it will import. III. The goods subject to importation will be those test vehicles that are used only in the carrying out of exams to measure the good functioning of vehicles similar to the same, or of each of its parts, without said vehicles being able to be destined for a different use.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 193 FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Does 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 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 at the end of the Procedure or Service? What is the validity of the Procedure or Service? Response letter. Up to one year.

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 temporary import of the authorized test vehicles must be carried out through a temporary import declaration. Legal Basis Articles 106, fraction III of the Law and 157 of the Regulations and rules 1.2.2., 1.2.4. and 4.2.8. of the RGCE.

91/LA Authorization for the extension of the deadline for temporary import of supplies, props, and other equipment necessary for filming.

Procedure Service Description of the Procedure or Service Amount Submits the request for authorization to extend the deadline for the authorization of temporary import of supplies, props, and other equipment necessary for filming. Free Payment of duties Cost: $ Who can request the Procedure or Service? When is it submitted? Persons residing abroad who have temporarily imported supplies, props, and other equipment necessary for filming and are interested in extending their temporary import deadline. Before the expiration of the deadline for the permanence of the goods in national territory. Where can I submit it? Before the records office of the ACAJACE, located at Avenida Hidalgo number 77, Module III, ground floor, Guerrero neighborhood, Cuauhtémoc Borough, postal code 06300, Mexico City, in an attention schedule from Monday to Friday from 8:00 to 14:30 hours.

194 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

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 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 a receipt acknowledgment.

What requirements must I meet? I. Free-form letter, in which you must declare under oath whether you have prior authorizations for the extension of the temporary importation period; if your answer is affirmative, indicate the official letters in which the time extensions were granted to you. II. Certified copy of the notarial instrument, from which it is clear that the person signing the application is authorized to carry out the corresponding procedures before the respective authority. III. Copy of the official identification or its equivalent in the country of origin, of the foreign resident who will present this application. IV. Exhibit the number(s) of the temporary importation entry(ies) and of the rectification entry(ies). V. Copy of the contract, document, or letter indicating the reasons for the stay of the goods in national territory for a longer period. VI. Copy of the letter issued by the Mexican Institute of Cinematography, through which the existence of the film company, the production, and the name of the production manager are endorsed. VII. Original of the letter from a resident in national territory who assumes joint and several liability, under the terms of Article 26, fraction VIII of the Federal Tax Code (CFF), for tax credits that may arise in the case of non-compliance with the obligation to return the goods. VIII. Copy of the document proving compliance with non-tariff regulations and restrictions, when the temporarily imported goods have been subject to them. IX. When the documentation presented is in a foreign language, you must provide its translation into Spanish.

What conditions must I meet? I. That the address of the foreign resident is located as "Located". II. For the purposes of fraction VII of the section "What requirements must I meet?", that the resident in national territory who assumes 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 "Validated". c) Be up to date in the fulfillment of their tax obligations. d) Not be found in the list of companies published by the SAT, pursuant to Articles 69, penultimate paragraph, with the exception of fraction VI, and 69-B, fourth paragraph of the CFF. III. Have previously carried out the rectification of the temporary importation entry before the customs office, before the respective deadline expires. IV. The application must be submitted within the validity period of the temporary importation period of the goods granted, resulting from the rectification of the original entry. V. That the goods for which the extension of the period is requested have not been destined for a purpose other than that for which they were temporarily imported. VI. The props, equipment, and other equipment necessary for filming that have been temporarily imported and are used in the film industry must contain the legend "Sale Prohibited", which may be attached, embroidered, painted with indelible ink, or engraved, in such a way as to disqualify them for sale or for any use other than the event, except when this procedure renders the goods unusable so that they cannot be used in the event.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 195

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Through the institutional email: autorizacionesacajace@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 I. The resolution letter will be notified to the applicant or authorized persons, personally or by certified mail, at the address designated for hearing and receiving notifications. II. When the authority does not notify the resolution within the maximum response time, it will be considered that the authority resolved negatively.

Maximum time for the SAT to resolve the Procedure or Service: Thirty days. Maximum time for the SAT to request additional information: Fifteen days. Maximum time 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? The period will be granted considering the validity of the document that motivates the stay of the goods in national territory.

ATTENTION CHANNELS

Inquiries and doubts I. Email: autorizacionesacajace@sat.gob.mx II. 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 in SAT offices.

Additional Information I. The goods introduced in accordance with this procedure sheet shall not be subject to changes in regime, re-exportation, or regularization of goods, nor shall they be destined for purposes other than those for which their introduction was authorized. II. The maximum time 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 106, fraction III, subsection c) of the Law and 18, 18-A, 19, 26, fraction VIII, 32-D, 69, 69-B and 134, fraction I of the CFF and rules 1.2.2. and 4.2.8. of the RGCE.

92/LA Authorization for the extension of the temporary importation period of goods used to carry out scientific research.

Procedure Service Description of the Procedure or Service Amount Submits the application for authorization to extend the period of temporary importation of goods used to carry out scientific research. Free Payment of rights Cost: $

196 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

Who can request the Procedure or Service? National and foreign public bodies, as well as non-taxpayer legal entities authorized to receive deductible donations in Income Tax (ISR) that have temporarily imported goods used for scientific research and are interested in extending their temporary importation period.

When is it submitted? Before the expiration of the stay period in national territory of the goods.

Where can I submit it? Before the records office of the ACAJACE, located at Avenida Hidalgo number 77, Module III, ground floor, Guerrero neighborhood, Cuauhtémoc Borough, postal code 06300, Mexico City, during business hours from 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 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 a receipt acknowledgment.

What requirements must I meet? I. Free-form letter, in which you must declare under oath whether you have prior authorizations for the extension of the temporary importation period; if your answer is affirmative, indicate the number of authorizations granted to you. II. Certified copy of the notarial instrument, from which it is clear that the person signing the application is authorized to carry out the corresponding procedures before the respective Authority. III. Copy of the applicant's official identification. IV. Exhibit the number(s) of the temporary importation entry(ies) and of the rectification entry(ies). V. Copy of the document supporting the scientific research or, if applicable, a letter motivating the stay of the goods in national territory for a longer period. VI. In the case of a foreign body, the original of the letter from a resident in national territory who assumes joint and several liability, under the terms of Article 26, fraction VIII of the CFF, for tax credits that may arise in the case of non-compliance with the obligation to return the goods. VII. When the documentation presented is in a foreign language, you must provide its translation into Spanish.

What conditions must I meet? I. Have previously carried out the rectification of the temporary importation entry before the customs office, before the respective deadline expires. II. The application must be submitted within the validity period of the temporary importation period of the goods, granted resulting from the rectification of the original entry. III. The status of the fiscal address must be "Located". IV. The status of the tax mailbox must be "Validated". V. Be up to date in the fulfillment of your tax obligations, through your current positive opinion. VI. Not be found in the list of companies published by the SAT, pursuant to Articles 69, penultimate paragraph, with the exception of fraction VI, and 69-B, fourth paragraph of the CFF. VII. For the purposes of fraction VI of the section "What requirements must I meet?", that the resident in national territory who assumes 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 "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, pursuant to Articles 69, penultimate paragraph, with the exception of fraction VI, and 69-B, fourth paragraph of the CFF.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 197

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Through the institutional email: autorizacionesacajace@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 I. The resolution letter will be notified to the applicant via tax mailbox, if applicable, personally or by certified mail at the address designated for hearing and receiving notifications; or to the persons authorized for these effects. II. When the authority does not notify the resolution within the maximum response time, it will be considered that the authority resolved negatively.

Maximum time for the SAT to resolve the Procedure or Service: Thirty days. Maximum time for the SAT to request additional information: Fifteen days. Maximum time 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? The period will be granted considering the validity of the document that motivates the stay of the goods in national territory.

ATTENTION CHANNELS

Inquiries and doubts I. Email: autorizacionesacajace@sat.gob.mx II. 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 in SAT offices.

Additional Information The maximum time 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 106, fraction III, subsection f) of the Law and 17-K, 18, 18-A, 19, 32-D, 69, 69-B and 134, fraction I of the CFF and rules 1.2.2. and 4.2.8. of the RGCE.

93/LA Notice for the destruction of goods temporarily imported for sports competitions and events.

Procedure Service Description of the Procedure or Service Amount Submits the notice when you need to destroy those goods temporarily imported that had been destined for sports competitions or events. Free Payment of rights Cost: $

Who can request the Procedure or Service? The public body, private body, or organizer of the sports competition or event.

When is it submitted? Twenty days before the date of destruction.

198 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

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

What requirements must I meet? Free-form letter, in which you must declare the following: I. The number(s) of the entry with which the goods were introduced into national territory. II. The date of conclusion of the event. III. The place, day, and business hour when the destruction of the goods will take place. IV. Copy of the authorization from the corresponding Mexican Sports Federation, in which the place(s) and date(s) on which the competition(s) or event(s) were held are indicated. V. The list and description of the goods subject to destruction. VI. Prove the physical conditions of the goods.

What conditions must I meet? I. The goods that can be destroyed are those temporarily imported inherent to the purpose of the event, including vehicles and racing boats, tractors and their trailers, motorhomes, medical and security service equipment, as well as their tools and accessories necessary to fulfill their purpose, as well as those goods that will be distributed free of charge among the attendees or participants of the event, which must be identified by seals or marks that distinguish them individually as destined for the event in question; that their unit value does not exceed the equivalent in national or foreign currency to 50 dollars when they bear marks, labels, or legends that identify them as destined for the event in question, or 20 dollars when the goods are identified with the logo, brand, or legend of the importer, exhibitor, or sponsor, provided that they are goods other than those that these, if applicable, alienate. II. The private body must be constituted in accordance with Mexican laws.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

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

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 When you do not meet any requirement, the ADACE will return the procedure, indicating that you cannot carry out the destruction procedure until you resubmit the notice meeting all requirements.

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

What document do I obtain at the end of the Procedure or Service? Receipt acknowledgment.

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

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 199

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 in 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 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 in SAT offices.

Additional Information I. The destruction must be carried out at the place indicated in the notice, on a business day and hour, 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 being destroyed, the description of the destruction process carried out, as well as the entry numbers with which they were introduced into national territory, will be recorded. III. In the event that the authority does not appear on the day, hour, and place indicated in the notice, the person carrying out the destruction of the goods must draw up the statement of facts and send a copy to the ADACE within five days following the day it was drawn up, keeping the original of the statement of facts drawn up. IV. When you change the destruction date, you must submit a new notice at least twenty days in advance of the date of the next destruction process.

Legal Basis Articles 106, fraction III, subsection b) of the Law and 142 and 156 of the Regulations, rules 1.2.2., 1.2.4. and 4.2.8. of the RGCE and Annex 23 of the RMF.

94/LA Notice of the destruction of goods temporarily imported for sports competitions and motorsports events.

Procedure Service Description of the Procedure or Service Amount Submits the notice when you need to destroy that goods temporarily imported that had been destined for sports competitions and motorsports events. Free Payment of rights Cost: $

Who can request the Procedure or Service? The public body, private body, or organizer of the sports competition or motorsports event.

When is it submitted? Twenty days before the date of destruction.

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

200 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

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 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 a receipt acknowledgment.

What requirements must I meet? Free-form letter, in which you must declare the following: I. The number(s) of the entry with which the goods were introduced into national territory. II. The sports competition or motorsports event for which the goods were temporarily imported. III. The date of conclusion of the event. IV. The place, day, and business hour when the destruction process will take place. V. Copy of the authorization from the corresponding Mexican Federation of Motorsports, A.C., in which the place(s) and date(s) on which the competition(s) or event(s) were held are indicated. VI. List and description of the goods. VII. Prove the physical conditions of the goods.

What conditions must I meet? The goods that can be destroyed are the vehicle or vehicles temporarily imported that will be used in the competition or event in question, including goods inherent to the development of the competition or event, such as racing or exhibition vehicles, tractors and their trailers, motorhomes, medical and security service equipment, their tools, other equipment used in such competitions or events and their accessories, necessary to fulfill their purpose, as well as those goods that will be distributed free of charge among the attendees or participants of the event, which must be identified by seals or marks that distinguish them individually as destined for the competition or event in question; that their unit value does not exceed the equivalent in national or foreign currency to 50 dollars when they bear marks, labels, or legends that identify them as destined for the event in question, or 20 dollars when the goods are identified with the logo, brand, or legend of the importer, exhibitor, or sponsor, provided that they are goods other than those that these, if applicable, alienate.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

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

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 When you do not meet any requirement, the ADACE will return the procedure indicating that you cannot carry out the destruction procedure until you resubmit the notice meeting all requirements.

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

What document do I obtain at the end of the Procedure or Service? Receipt acknowledgment.

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

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 201

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 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 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. Destruction must be carried out at 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 merchandise being destroyed, the description of the destruction process carried out, as well as the entry permit numbers with which the goods were introduced into national territory will be recorded. III. In the event that the authority does not appear on the day, time, and place indicated in the notice, the person carrying out the destruction of the goods must draw up a statement of facts and send a copy thereof to the ADACE within five days following that on which it was drawn up, keeping the original of the statement of facts drawn up. IV. When you change the destruction date, you must present a new notice at least twenty days in advance of the date of the next destruction process.

Legal Basis Articles 106, fraction III, subsection b) of the Law and 142 and 156 of the Regulation, rules 1.2.2., 1.2.4. and 4.2.8. of the RGCE and Annex 23 of the RMF.

95/LA Request for authorization for the extension of the temporary importation period for goods destined for cultural or sporting events, as well as those destined for research purposes.

Procedure Service Description of the Procedure or Service Amount Submits the request for authorization for the extension of the temporary importation period for goods destined for cultural, sporting events, or for research purposes. Free Payment of duties Cost: $

Who can request the Procedure or Service? Natural or legal persons who have temporarily imported goods destined for cultural events sponsored by public entities, national or foreign, universities or private entities and national and foreign public organizations, as well as non-taxpayer legal persons, authorized to receive deductible donations in accordance with the Income Tax Law, who have temporarily imported goods destined for research purposes.

When is it submitted? Before the expiration of the authorized stay period of the goods in national territory.

202 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

Where can I submit it? Before the clerk's office of the ACAJACE located at Avenida Hidalgo number 77, Module III, ground floor, Guerrero neighborhood, Cuauhtémoc Borough, postal code 06300, Mexico City, with attention hours from 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 document, as a receipt of receipt.

What requirements must I meet? I. Free document, which you must declare under oath: a) Reasons for the stay of the goods in national territory for a period longer than authorized. b) If you have previous authorizations for the extension of the temporary importation period, in case the answer is affirmative, indicate the letters in which the extensions were granted. II. Certified copy of the notarial instrument, from which it is clear that the person signing the request is authorized to carry out the corresponding procedures before the respective Authority. III. Copy of the applicant's official identification. IV. Exhibit the temporary import entry permit(s). V. Copy of the contract that motivates the stay of the goods in national territory for a longer period. VI. In the case of residents abroad, the original of a letter from a resident in national territory assuming joint and several liability, in accordance with 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 goods. VII. When the documentation presented is in a foreign language, its translation into Spanish must be provided.

What conditions must I meet? I. That the goods are destined for cultural, sporting events, or for research purposes. II. That the cultural event in question is sponsored by public entities, national or foreign, as well as by universities or private entities, as well as those destined for research purposes imported by national and foreign public organizations, as well as non-taxpayer legal persons, authorized to receive deductible donations in accordance with the Income Tax Law. III. The status of the tax domicile must be Located. IV. The status of the tax mailbox must be Validated. V. Be up to date in the fulfillment of your tax obligations, through your current positive opinion. VI. Not be found in the list of companies published by the SAT, in accordance with Articles 69, second-to-last paragraph, with the exception of fraction VI and 69-B, fourth paragraph of the CFF. VII. For the purposes of fraction VI 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 tax domicile must be Located. b) The status of the tax mailbox must be 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, in accordance with Articles 69, second-to-last paragraph, with the exception of fraction VI and 69-B, fourth paragraph of the CFF.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 203

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Through the institutional email: autorizacionesacajace@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 I. The resolution letter will be notified to the applicant by tax mailbox, in their case personally or by certified mail to the addresses indicated for hearing and receiving notifications; or to the persons authorized for those effects. II. In the event that the authority does not notify the resolution within the maximum response time, it will be considered that the authority resolved negatively.

Maximum time for the SAT to resolve the Procedure or Service Thirty days.

Maximum time for the SAT to request additional information Fifteen days.

Maximum time 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? The period that is granted, if any, will be up to the validity of the document that motivates the stay of the goods.

ATTENTION CHANNELS

Inquiries and doubts I. Email: autorizacionesacajace@sat.gob.mx II. 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 The maximum time for the SAT to resolve the procedure will be calculated from the fulfillment of all the requirements and conditions established in this procedure sheet.

Legal Basis Articles 106, fraction III, subsections b) and f) of the Law and 17-K, 18, 18-A, 19, 32-D, 69, 69-B and 134, fraction I of the CFF and rules 1.2.2. and 4.2.8. of the RGCE.

96/LA Request for authorization for residents in national territory, to temporarily import machinery and equipment, to comply with a contract derived from public tenders or contests for the duration of the respective contract.

Procedure Service Description of the Procedure or Service Amount Submits the request for authorization for residents in national territory to temporarily import machinery and equipment, to comply with a contract derived from public tenders or contests, for the duration of the respective contract. Free Payment of duties Cost: $

Who can request the Procedure or Service? Residents in national territory.

When is it submitted? Prior to the dispatch of the goods.

204 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

Where can I submit it? Before the clerk's office of the ACAJACE, located at Avenida Hidalgo number 77, Module III, ground floor, Guerrero neighborhood, Cuauhtémoc Borough, postal code 06300, Mexico City, with attention hours from 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 document, as a receipt of receipt.

What requirements must I meet? I. Free document, which you must present with the following documentation: a) Certified copy of the notarial instrument, from which it is clear that the person signing the request is authorized to carry out the corresponding procedures before the respective authority. b) Copy of the applicant's official identification. c) Copy of the equivalent document where the technical characteristics of the goods to be imported are recorded. d) Copy of the articles of incorporation or document in which it is established that it will be dedicated to the provision of services derived from the awarded contract. e) Copy of the service provision contract that requires the importation of said goods for its compliance, derived from a public tender or contest. f) Copy of the minutes in which the award of the corresponding tender or contest is made known. g) Copy of the document with which the relationship of the goods whose importation is requested is accredited, with the service provision contract and the award of the corresponding tender or contest. h) When the documentation presented is in a foreign language, its translation into Spanish must be provided.

What conditions must I meet? I. That the request is presented by the resident in national territory. II. That the relationship of the goods whose importation is requested is accredited, with the service provision contract and the award of the corresponding tender or contest. III. The status of the taxpayer's tax domicile must be Located. IV. The status of the tax mailbox must be Validated. V. Be up to date in the fulfillment of your tax obligations, through your current positive opinion. VI. Not be found in the list of companies published by the SAT, in accordance with Articles 69, second-to-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? Through the institutional email: autorizacionesacajace@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 I. The resolution letter will be notified to the applicant by tax mailbox, in their case personally or by certified mail to the tax domicile or in their case to the address indicated for hearing and receiving notifications. II. In the event that the authority does not notify you of the response within the maximum response time, it will be considered that the authority resolved negatively.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 205

Maximum time for the SAT to resolve the Procedure or Service Thirty days.

Maximum time for the SAT to request additional information Fifteen days.

Maximum time 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? The period will be granted considering the validity of the respective contract.

ATTENTION CHANNELS

Inquiries and doubts I. Email: autorizacionesacajace@sat.gob.mx II. 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 The maximum time for the SAT to resolve the procedure will be calculated from the fulfillment of all the requirements and conditions established in this procedure sheet.

Legal Basis Articles 106, fraction III of the Law and 17-K, 18, 18-A, 19, 32-D, 69, 69-B and 134, fraction I of the CFF, rules 1.2.2. and 4.2.8. of the RGCE and Annex 22.

97/LA Authorization for the temporary importation of goods destined for research purposes.

Procedure Service Description of the Procedure or Service Amount Submits the request for authorization to temporarily import goods destined for research purposes. Free Payment of duties Cost: $

Who can request the Procedure or Service? National and foreign public organizations, as well as non-taxpayer legal persons authorized to receive deductible donations in the ISR, in accordance with the international treaties of which the Mexican State is a party or the applicable inter-institutional agreements, in force.

When is it submitted? When you want the authorization to temporarily import goods destined for research purposes, prior to the temporary importation.

Where can I submit it? Before the customs office or offices through which you will enter the goods, with hours 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 document, as a receipt of receipt.

206 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

What requirements must I meet? I. Free document, in which you must declare the following: a) The place and date on which the investigation will take place. b) The customs office through which the goods will enter. c) Under oath, that you assume the obligation to return to the foreign country the temporarily imported goods, within the established period, as well as the declaration of resident in national territory, assuming joint and several liability, regarding the tax credits that may arise due to the omission in the return of the goods to the foreign country within the established period. II. List of the goods that will be destined for the investigation, containing its specific description and quantity, indicating serial numbers, part, brand, model, or, in default, the technical and commercial specifications necessary to distinguish them from other similar ones, as well as their unit value. III. Documentation with which you prove compliance with non-tariff regulations and restrictions, when the goods in question are subject to these. IV. Documentation with which you prove the employment relationship. V. Copy of the notice presented to the ADACE corresponding to the jurisdiction of the place where the imported goods will be used.

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? 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.

Maximum time for the ANAM to resolve the Procedure or Service Fifteen days.

Maximum time for the ANAM to request additional information Not applicable.

Maximum time to comply with the requested information Not 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? Up to one year.

ATTENTION CHANNELS

Inquiries and doubts Not applicable.

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

Additional Information The temporary importation of authorized goods must be carried out through a temporary import entry permit.

Legal Basis Articles 106, fraction III of the Law and 26, fraction VIII of the CFF and rules 1.2.2., 1.2.4. and 4.2.8. of the RGCE.

98/LA Request for authorization for the destruction of the remains of temporarily imported goods, in fiscal deposit or in transit, that have suffered an accident in national territory.

Procedure Service Description of the Procedure or Service Amount Submits the request for authorization to destroy remains of temporarily imported goods; in transfer to the general warehouse for deposit, for fiscal deposit or in transit, that have suffered an accident. Free Payment of duties Cost: $

Who can request the Procedure or Service? Natural or legal persons who have introduced goods under the customs regimes of temporary importation, fiscal deposit or transit and have suffered an accident.

When is it submitted? Before the expiration of the stay period of the goods in national territory.

Where can I submit it? Before the clerk's office of the ACAJACE, located at Avenida Hidalgo number 77, Module III, ground floor, Guerrero neighborhood, Cuauhtémoc Borough, postal code 06300, Mexico City, with attention hours from 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 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 document, as a receipt of receipt.

What requirements must I meet? I. Free document, which you must present with the following documentation: a) Certified copy of the notarial instrument, from which it is clear that the person signing the request is authorized to carry out the corresponding procedures before the respective Authority. b) Copy of the applicant's official identification. c) Copy of the customs documentation that supports the temporary importation, transit, or acceptance of the fiscal deposit. d) Copy of the statement of facts or documentation issued by a competent authority that credibly accredits the accident and its effects on the goods. e) Copy of the receipt of the accident notice that was given to the customs authority within a period not greater than fifteen days counted from the day following the accident. f) Copy of the authorization issued by the competent authority, in the case of materials dangerous or harmful to health or public safety, environment, flora or fauna. g) Copy of the contract or insurance policy of the goods. h) Copy of the insurance company's report or where the facts of the accident are recorded. i) List of the accidented goods related to the entry permit or corresponding customs documentation. j) Copy of the non-arrival notice, presented by the general warehouse, in the case of goods destined for the fiscal deposit regime. k) When the documentation presented is in a foreign language, you must provide its translation into Spanish.

208 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

What conditions must I meet?

I. That the goods have suffered the accident on national territory and, as a result of the same, remain remains, before: a) The deadline to return temporarily imported goods to foreign countries expires. b) They have arrived at the corresponding general warehouse, when goods are destined for the fiscal deposit regime. They have arrived at the destination customs office, when it comes to goods subject to the merchandise transit regime.

II. The status of the tax address must be "Located".

III. The status of the tax mailbox must be "Validated".

IV. Be up to date in the fulfillment of your tax obligations, through your current positive tax opinion.

V. Not be found on the list of companies published by the SAT, in accordance with articles 69, second-to-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?

Through the institutional email: autorizacionesacajace@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

I. The resolution letter will be notified to the applicant via tax mailbox, in their case personally or by certified mail to the address indicated for hearing and receiving notifications.

II. In the event that the authority does not notify you of the response within the maximum response time, it will be considered that the authority resolved negatively.

Maximum time for the SAT to resolve the Procedure or Service

Maximum time for the SAT to request additional information

Maximum time 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. Not applicable.

ATTENTION CHANNELS

Inquiries and doubts

I. Email: autorizacionesacajace@sat.gob.mx

II. 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 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 costs of destruction will be borne by the interested party.

II. When authorization is obtained for the destruction of the remains of the accidented merchandise, such destruction must be carried out in accordance with the following procedure:

a) Submit notice to the customs authority, at least thirty days before the date of destruction. The destructions must be carried out, with prior authorization from the ACAJACE at the place indicated in the notice, on business days and hours, whether or not the customs authority is present.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 209

b) Draw up a statement of facts in which the quantity, weight or volume of the remains, description of the destruction process, as well as the import entries with which the goods were introduced into the national territory will be recorded. These must coincide with the authorization issued by the ACAJACE. This statement will be drawn up by the customs authority and, in their absence, by the importer.

c) Register the destruction of the remains in the accounting of the exercise in which it is carried out and keep it for the period indicated by the CFF.

d) Destruction of the remains will be allowed in all cases, except when it concerns toxic or hazardous substances and hazardous or harmful materials, for health, public safety, environment, flora or fauna, sanitary and agri-food safety, in which case prior authorization from the competent authority will be required.

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

Legal Basis

Articles 94 of the Law, 17-K, 18, 18-A, 19, 32-D, 69, 69-B and 134, fraction I and III of the CFF and 141 of the Regulation and rules 1.2.2. and 4.2.16. of the RGCE.

99/LA Request for authorization to change the regime of the remains of temporarily imported merchandise, in fiscal deposit or in transit, that have suffered an accident in national territory.

Procedure Service

Description of the Procedure or Service Amount

Submits the request for authorization to change the regime of the remains of temporarily imported merchandise; in transfer to the general warehouse for fiscal deposit or in transit, that has suffered an accident.

Free

Payment of duties

Cost: $

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

Natural or legal persons who have introduced merchandise under the regimes of temporary import, fiscal deposit or transit and who have suffered an accident in national territory.

Before the expiration of the period of stay in national territory of the goods.

Where can I present it? Before the parts office of the ACAJACE, located at Avenida Hidalgo number 77, Module III, ground floor, Guerrero neighborhood, Cuauhtémoc Borough, postal code 06300, Mexico City, in an attention schedule from 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 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 writing, as a receipt.

What requirements must I meet?

I. Free writing, which you must present with the following documentation:

a) Certified copy of the notarial instrument, from which it is clear that the person signing the request is authorized to carry out the corresponding procedures before the respective Authority.

b) Copy of the applicant's official identification.

210 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

c) Copy of the customs documentation supporting the regime to which the merchandise was destined, whether temporary import, in transit or fiscal deposit.

d) Copy of the statement of facts or documentation issued by the competent authority that credibly accredits the accident and its effects on the merchandise.

e) Copy of the acknowledgment of the accident notice that has been given to the customs authority within a period not greater than fifteen days counted from the day following the accident.

f) Copy of the contract or insurance policy of the merchandise.

g) Copy of the insurance company's report where the facts of the accident are recorded.

h) List of the accidented merchandise related to the entry or corresponding customs documentation.

i) Copy of the notice of non-arrival, presented by the general warehouse, in the case of goods destined for the fiscal deposit regime.

j) When the documentation presented is in a foreign language, its translation into Spanish must be provided.

What conditions must I meet?

I. That the goods have suffered the accident on national territory and, as a result of the same, remain remains, before: a) The deadline to return temporarily imported goods to foreign countries expires. b) They have arrived at the corresponding general warehouse, when goods are destined for the fiscal deposit regime. c) They have arrived at the destination customs office, when it comes to goods subject to the merchandise transit regime.

II. The status of the tax address must be "Located".

III. The status of the tax mailbox must be "Validated".

IV. Be up to date in the fulfillment of your tax obligations, through your current positive tax opinion.

V. Not be found on the list of companies published by the SAT, in accordance with articles 69, second-to-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?

Through the institutional email: autorizacionesacajace@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

I. The resolution letter will be notified to the applicant via tax mailbox, in their case personally or by certified mail to the address indicated for hearing and receiving notifications.

II. In the event that the authority does not notify you of the response within the maximum response time, it will be considered that the authority resolved negatively.

Maximum time for the SAT to resolve the Procedure or Service

Maximum time for the SAT to request additional information

Maximum time 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. Not applicable.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 211

ATTENTION CHANNELS

Inquiries and doubts

I. Email: autorizacionesacajace@sat.gob.mx

II. 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 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 maximum time for the SAT to resolve the procedure will be calculated from the fulfillment of all the requirements and conditions established in this procedure sheet.

Legal Basis

Article 94 and 146 of the Law, 17-K, 18, 18-A, 19, 32-D, 69, 69-B and 134, fraction I of the CFF and 141 and 142 of the Regulation and rules 1.2.2. and 4.2.16. of the RGCE.

100/LA Request for authorization to consider as destroyed the remains of merchandise subject to temporary import, fiscal deposit and transit, accidented in national territory.

Procedure Service

Description of the Procedure or Service Amount

Submits the request for authorization to consider as destroyed the remains of merchandise subject to temporary import, fiscal deposit or transit, that has suffered an accident and no remains remain.

Free

Payment of duties

Cost: $

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

Natural or legal persons who have introduced merchandise under the regimes of temporary import, fiscal deposit or transit, who have suffered an accident.

Before the expiration of the period of stay of the goods in national territory.

Where can I present it? Before the parts office of the ACAJACE, located at Avenida Hidalgo number 77, Module III, ground floor, Guerrero neighborhood, Cuauhtémoc Borough, postal code 06300, Mexico City, in an attention schedule from 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 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 writing, as a receipt.

212 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

What requirements must I meet?

I. Free writing, which you must present with the following documentation:

a) Certified copy of the notarial instrument, from which it is clear that the person signing the request is authorized to carry out the corresponding procedures before the respective authority.

b) Copy of the applicant's official identification.

c) Copy of the customs documentation supporting the temporary import, transit or fiscal deposit.

d) Copy of the documentation issued by the competent authority that credibly accredits the accident and its effects on the merchandise.

e) Copy of the acknowledgment of the accident notice that has been given to the customs authority within a period not greater than fifteen days counted from the day following the accident.

f) Copy of the contract or insurance policy of the merchandise.

g) Copy of the insurance company's report where the facts of the accident are recorded.

h) List of the accidented merchandise related to the entry or corresponding customs documentation.

i) Copy of the notice of non-arrival, presented by the general warehouse, in the case of goods destined for the fiscal deposit regime.

j) When the documentation presented is in a foreign language, you must provide its translation into Spanish.

What conditions must I meet?

I. That the goods have suffered the accident on national territory and, as a result of the same, no remains remain, before: a) The deadline to return temporarily imported goods to foreign countries expires. b) They have arrived at the corresponding general warehouse, when goods are destined for the fiscal deposit regime. c) They have arrived at the destination customs office, when it comes to goods subject to the merchandise transit regime.

II. The status of the tax address must be "Located".

III. The status of the tax mailbox must be "Validated".

IV. Be up to date in the fulfillment of your tax obligations, through your current positive tax opinion.

V. Not be found on the list of companies published by the SAT, in accordance with articles 69, second-to-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?

Through the institutional email: autorizacionesacajace@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

I. The resolution letter will be notified to the applicant via tax mailbox, in their case personally or by certified mail and at the address indicated for hearing and receiving notifications.

II. In the event that the authority does not notify you of the response within the maximum response time, it will be considered that the authority resolved negatively.

Maximum time for the SAT to resolve the Procedure or Service

Maximum time for the SAT to request additional information

Maximum time to comply with the requested information

Thirty days. Fifteen days. Ten days.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 213

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. Email: autorizacionesacajace@sat.gob.mx

II. 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 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 maximum time for the SAT to resolve the procedure will be calculated from the fulfillment of all the requirements and conditions established in this procedure sheet.

Legal Basis

Articles 94 and 146 of the Law, 17-K, 18, 18-A, 19, 32-D, 69, 69-B and 134, fraction I of the CFF and 141 of the Regulation and rules 1.2.2. and 4.2.16. of the RGCE.

101/LA Request for authorization to consider as returned the temporarily imported merchandise that has suffered damage in national territory and that, because of this, must be destroyed.

Procedure Service

Description of the Procedure or Service Amount

Submit this request for authorization to consider as returned the temporarily imported merchandise that has suffered damage in national territory and that, because of this, must be destroyed.

Free

Payment of duties

Cost: $

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

Natural or legal persons who have temporarily imported merchandise that has suffered damage in national territory and must be destroyed.

Before the expiration of the period of stay of the goods in national territory.

Where can I present it? Before the parts office of the ACAJACE, located at Avenida Hidalgo number 77, Module III, ground floor, Guerrero neighborhood, Cuauhtémoc Borough, postal code 06300, Mexico City, in an attention schedule from 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 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 writing, as a receipt.

214 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

What requirements must I meet?

I. Free writing, in which you must state:

a) The facts that gave rise to the damage to the merchandise subject to authorization for destruction.

b) The place where the damaged merchandise is located and its material conditions.

c) The place where the destruction of said merchandise is intended to be carried out, as well as the description of said process.

d) Description of each of the damaged merchandise related to the customs documentation supporting the temporary import.

II. Certified copy of the notarial instrument, from which it is clear that the person signing the request is authorized to carry out the corresponding procedures before the respective authority.

III. Copy of the applicant's official identification.

IV. Copy of the customs documentation supporting the temporary import.

V. Copy of the documentation that credibly accredits the damage and its effects on the merchandise that prevents return to foreign countries.

VI. Copy of the authorization issued by the competent authority, in the case of hazardous or harmful materials for health or public safety, environment, flora or fauna.

VII. When the documentation presented is in a foreign language, its translation into Spanish must be provided.

What conditions must I meet?

I. That the goods have suffered damage in national territory, within their temporary import period.

II. The status of the tax address must be "Located".

III. The status of the tax mailbox must be "Validated".

IV. Be up to date in the fulfillment of your tax obligations, through your current positive tax opinion.

V. Not be found on the list of companies published by the SAT, in accordance with articles 69, second-to-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?

Through the institutional email: autorizacionesacajace@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

I. The resolution letter will be notified to the applicant via tax mailbox, in their case personally or by certified mail to the address indicated for hearing and receiving notifications.

II. In the event that the authority does not notify you of the response within the maximum time, it will be considered that the authority resolved negatively.

Maximum time for the SAT to resolve the Procedure or Service

Maximum time for the SAT to request additional information

Maximum time 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. Not applicable.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 215

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 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. Once the authorization is obtained, the destruction of the merchandise must be carried out, in accordance with the following procedure: a) Submit notice to the customs authority at least thirty days before the date of destruction. The destructions must be carried out, with prior authorization from the ACAJACE at the place indicated in the notice, on business days and hours, whether or not the customs authority is present. b) Draw up a statement of facts in which the quantity, weight, or volume of the waste, description of the destruction process, as well as the import entries with which the merchandise was introduced into the national territory will be recorded. These must match the authorization issued by the ACAJACE. This statement will be drawn up by the customs authority and, in their absence, by the importer. c) Register the destruction of the waste in the accounting of the exercise in which it is carried out and keep it for the period indicated by the CFF. d) The destruction of waste will be allowed in all cases, except when they are toxic or hazardous substances and hazardous or harmful materials, for health, public safety, environment, flora or fauna, agricultural health and safety, in which case prior authorization from the competent authority will be required. II. The costs of destruction must be paid by the importer. III. The maximum deadline for SAT to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.

Legal Basis Articles 94 of the Law and 17-K, 18, 18-A, 19, 32-D, 69, 69-B and 134, fraction I of the CFF and rules 1.2.2. and 4.2.17. of the RGCE.

102/LA Notice for the destruction of waste pursuant to Article 109 of the Law, for companies with the IMMEX Program.

Procedure Service Description of Procedure or Service Amount Submit the notice when a production process is carried out on temporarily imported merchandise and as a result of this waste is generated and you choose to destroy it. Free Payment of duties Cost: $

Who can request the Procedure or Service? When is it submitted? Companies with the IMMEX Program, which have waste from temporarily imported merchandise. With thirty days' advance notice before the date of destruction.

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

216 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

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 II. Select procedures from the SHCP. III. Select Submission of notices from the Foreign Trade Records section. IV. Choose the option for the type of notice to be submitted. V. Enter the requested information. VI. Attach the requested information. VII. Sign the request.

What requirements must I meet? I. Authorization letter for manufacturing company registration from the SE. II. Indicate the following information: a) Data of the destruction process. b) Data of the waste to be destroyed. c) Description of the temporarily imported merchandise from which the waste to be destroyed originates. d) Data of the downloaded temporary import entries. e) Data of the place where the merchandise is located. f) Data of the place and date where the destruction will take place.

What conditions must I meet? I. Have a valid e.firma. II. The waste must be from merchandise temporarily imported under the IMMEX Program.

TRACKING AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I track the Procedure or Service? At the Digital Window with the generated folio number.

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

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

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

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

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 217

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 in the country, with 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 SARE Modules, the attention hours are adapted, so it may be from 8:30 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 documentation indicated in fraction I of the section "What requirements must I meet?" must be digitized and transmitted in the Digital Window. II. The destruction must be carried out at the place indicated in the notice, on business days and hours, whether or not the customs authority is present. III. The ADACE will draw up a statement of facts in which the quantity, weight, or volume of the merchandise being destroyed, description of the destruction process carried out; as well as the entry numbers with which it was introduced into the national territory will be recorded. IV. In case the authority does not appear on the day, time, and place indicated in the notice, the importer who carries out the destruction of the merchandise must draw up the statement of facts, and send a copy of it to the ADACE, within five days following the day it was drawn up, keeping the original copy of the statement of facts drawn up. V. Regarding periodic destructions when the destruction process of the waste corresponds to a continuous process, the statement referred to in fraction II of this section may be drawn up monthly, provided you declare this option in the destruction notice. VI. When you change or do not carry out the destruction on the indicated date, you must submit a new notice at least five days in advance of the date of the next destruction process.

Legal Basis Articles 2nd, fraction XII, 109 of the Law and 142 of the Regulation, IMMEX Decree, rules 1.2.2., 1.2.4. and 4.3.5. of the RGCE and Annex 23 of the RMF.

103/LA Notice of return of temporarily imported merchandise by companies with canceled IMMEX Program.

Procedure Service Description of Procedure or Service Amount Submit the notice regarding merchandise that was temporarily imported under the canceled IMMEX Program, being able to return them provided that such merchandise is included in a new authorized IMMEX Program. Free Payment of duties Cost: $

Who can request the Procedure or Service? When is it submitted? Companies whose IMMEX Program has been canceled by the SE and a new IMMEX Program has been authorized for them. Within fifteen days following the authorization of the new IMMEX Program.

218 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

Where can I submit it? Before the ADACE corresponding to the company's tax domicile, during business hours from 8:00 to 14:30 hours from Monday to Friday.

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 acknowledgment.

What requirements must I meet? Free writing, in which you must state the following: I. The complete number of the entries covering the temporarily imported merchandise for return abroad. II. Copy of the authorization of the new IMMEX Program. III. Copy of the letter of cancellation of the IMMEX Program. IV. Copy of the notification of cancellation of the IMMEX Program. V. Copy of the notarial power or articles of incorporation where the legal representative is authorized to perform administrative acts. VI. Copy of the receipt acknowledgment of the Notice to extend the deadline granted by the SE to change to the definitive import regime or return abroad temporarily imported merchandise.

What conditions must I meet? I. Be within the one hundred eighty natural days, counted from the day following the expiration of the deadline granted by the SE to fulfill the obligation to change to the definitive import regime or return abroad the temporarily imported merchandise under its IMMEX Program. II. The merchandise to be returned abroad must be included in the new IMMEX Program. III. The temporarily imported merchandise must return abroad within the period established under the first IMMEX Program.

TRACKING AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I track the Procedure or Service? Not applicable.

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

Resolution of the Procedure or Service Not applicable.

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

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

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 219

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 in the country, with 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 SARE Modules, the attention hours are adapted, so it may be from 8:30 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 Not applicable.

Legal Basis Articles 173 of the Regulation and 27 and 28 of the IMMEX Decree, rules 1.2.2., 1.2.4. and 4.3.8. of the RGCE and Annex 23 of the RMF.

104/LA Request for authorization to extend the deadline for temporary export of merchandise abroad granted by the Law.

Procedure Service Description of Procedure or Service Amount Submit the request for authorization to extend the deadline for the stay of the merchandise abroad granted by the Law. Free Payment of duties Cost: $

Who can request the Procedure or Service? When is it submitted? Individuals and legal entities that have temporarily exported merchandise. Prior to the expiration of the deadline for the return of the temporary export of merchandise.

Where can I submit it? Before the clerk's office of the ACAJACE, located at Avenida Hidalgo number 77, Module III, ground floor, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, during business hours from 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 acknowledgment.

220 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

What requirements must I meet? I. Free writing, which you must present with the following documentation: a) Certified copy of the notarial instrument, from which it is evident that the person signing the request is authorized to carry out the corresponding procedures before the respective authority. b) Copy of the applicant's official identification. c) Exhibit the number(s) of the temporary export entry and/or the rectification entry when the deadline has been extended as established by the Law. d) Copy of the documents motivating the stay of the exported merchandise for a period longer than established in the relevant article, for example, the service provision contract, among others. e) Copy of the favorable opinion from the SE, in the case of merchandise that due to economic circumstances requires the extension of the deadline. f) Regarding couplings or hitching devices used in the transport of tractor-trailers: i. Copy of the document at the time of export of the couplings or hitching devices for tractor-trailers, format B2 Notice of temporary export, contained in Annex 1 of the RGCE, presented before the exit customs office. ii. Copy of the documentation justifying the stay of the merchandise abroad for a longer period. iii. List of the serial numbers of the couplings or hitching devices for tractor-trailers. g) When the documentation presented is in a foreign language, you must provide its translation into Spanish.

What conditions must I meet? I. The tax domicile status must be Located. II. The tax mailbox status must be Validated. III. Be up to date in fulfilling your tax obligations, through your valid positive opinion. IV. Not be on the list of companies published by SAT, pursuant to articles 69, second-to-last paragraph, with the exception of fraction VI and 69-B, fourth paragraph of the CFF. V. The deadlines of three months, six months, one year, or that determined by the customs authority, must have been extended through rectification to the temporary export entry, before the expiration of the respective deadline, except for national or naturalized couplings or hitching devices used in the transport of tractor-trailers that are to be temporarily exported to the United States of America.

TRACKING AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I track the Procedure or Service? Through the institutional email: autorizacionesacajace@sat.gob.mx

Will SAT 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 letter will be notified to the applicant via tax mailbox, in their case personally or by certified mail to the addresses indicated for hearing and receiving notifications. II. When the extension is not authorized, the interested party must fulfill the obligation to return the merchandise within a period of fifteen days, counted from the day following the day on which the resolution is notified.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 221

Maximum deadline for SAT to resolve the Procedure or Service Thirty days. Maximum deadline for SAT to request additional information Fifteen days. Maximum deadline to fulfill 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? The deadline will be granted considering the validity of the document motivating the stay of the merchandise abroad.

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 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. Regarding merchandise intended for cultural events sponsored by national or foreign public entities and universities, the return of the merchandise may be authorized for periods longer than those indicated in the Law, as many times as necessary, for duly justified causes and within the validity of the respective contract, including its extensions, if any. II. The maximum deadline for SAT to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.

Legal Basis Articles 116, fraction IV of the Law, 17-K, 18, 18-A, 19, 32-D, 69, 69-B and 134, fraction I of the CFF and 3 of the Regulation, rules 1.2.2., 4.4.2. and 4.4.6. and Annex 1 of the RGCE.

105/LA Authorization to extend the deadline for temporary export of fungible goods.

Procedure Service Description of Procedure or Service Amount Submit the request to extend the deadline for temporary export of fungible goods. Free Payment of duties Cost: $

Who can request the Procedure or Service? When is it submitted? Persons who have temporarily exported fungible goods. Before the expiration of the sixty natural days deadline counted from the notification of the cancellation of the IMMEX Program.

Where can I submit it? Before the clerk's office of the ACAJACE, located at Avenida Hidalgo number 77, Module III, ground floor, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, during business hours from Monday to Friday from 8:00 to 14:30 hours.

222 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

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 acknowledgment.

What requirements must I meet? Free writing, in which you must state the following: I. Copy of the valid official identification of the applicant. II. The number(s) of the entry(ies) of the temporary export of the merchandise. III. Simple copy of the favorable opinion from the SE.

What conditions must I meet? The merchandise in question must correspond to fungible goods referred to in Annex 12 of the RGCE.

TRACKING AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I track the Procedure or Service? Through the institutional email: autorizacionesacajace@sat.gob.mx

Will SAT 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 letter will be notified to you via tax mailbox, in their case personally or by certified mail to the address indicated for hearing and receiving notifications; or to the persons authorized for those effects. II. If the extension is not authorized, you must fulfill the obligation to return the merchandise, within a period of up to fifteen days, counted from the day following the day on which you are notified of the resolution.

Maximum deadline for SAT to resolve the Procedure or Service Thirty days. Maximum deadline for SAT to request additional information Fifteen days. Maximum deadline to fulfill 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? Six months.

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

Legal Basis Articles 114, 116, fraction IV of the Law, 17-K, 18, 18-A, 19, 37 and 134, fraction I of the CFF, 3 of the Regulation and 28 of the IMMEX Decree, rules 1.2.2. and 4.4.5. and Annex 12 of the RGCE.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 223 106/LA Authorization to provide the service of storing goods in fiscal deposit and/or affixing seals or tamper-evident labels.

Procedure Service Description of Procedure or Service Amount Submits the application to provide the services of storing goods in fiscal deposit, affixing seals or tamper-evident labels. Free Payment of fees Cost: $11,432.00 (eleven thousand four hundred thirty-two pesos 00/100 m.n.).

Who can request the Procedure or Service? When is it submitted? General warehouses. When you wish to provide the services of storing goods in fiscal deposit, affixing seals or tamper-evident labels.

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.

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 a receipt of receipt.

What requirements must I meet? I. Free-form letter in which you must state the date of publication in the DOF of the authorization to operate as a general warehouse. II. Copy of the authorization to operate as a general warehouse, granted by the Unit of Banking, Securities and Savings of the SHCP, as well as any modifications made to it. III. 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/

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? Go to the DGJA office of the ANAM.

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 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.

224 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 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 at the end of the Procedure or Service? What is the validity of the Procedure or Service? Response letter. Ten years.

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 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 119 of the Law, 18 and 37 of the CFF, 40, subsection r) of the LFD and 177, 178, 179 of the Regulation, rules 1.2.2., 1.6.2. and 4.5.1. of the RGCE and Annex 19 of the RMF.

107/LA Authorization for the addition, modification and/or exclusion of premises, installations, warehouses or branches for fiscal deposit and/or affixing seals or tamper-evident labels.

Procedure Service Description of Procedure or Service Amount Submits the application for authorization to add, modify and/or exclude premises, installations, warehouses or branches to provide the service of storing goods in fiscal deposit and/or affixing seals or tamper-evident labels. Free Payment of fees Cost: $4,723.00 (four thousand seven hundred twenty-three pesos 00/100 m.n.).

Who can request the Procedure or Service? When is it submitted? General warehouses. When you wish to add, modify and/or exclude premises, installations, warehouses or branches to provide the service of storing goods in fiscal deposit and/or affixing seals or tamper-evident labels.

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.

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 a receipt of receipt.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 225 What requirements must I meet? I. For the addition of a premise, installation, warehouse or branch, you must present: a) Free-form letter, in which you must state:

1. Type of premise, installation, warehouse or branch.
2. Address of the premise, installation, warehouse or branch.
3. Surface area requested to affix seals or tamper-evident labels.
4. Total surface area requested.
5. The term by which you prove legal possession of the premise, installation, warehouse or branch, or in its case, indicate if you are the owner of the same.
6. Name, the RFC key and tax address of the depositor when it comes to premises, installations, warehouses or branches enabled. In the case where the documents are already in the possession of the authority and are valid at the time of requesting the addition or modification, you must state under oath of telling the truth such situation. b) Plan in PDF and AutoCAD formats of the premise, installation, warehouse or branch in which you indicate the address, boundaries, access routes, the surface delimited in square meters for fiscal deposit and the corporate name or social denomination of the warehouse operator. In the event that you request to provide the service of affixing seals or tamper-evident labels, you must specify the surface area and the precise place that will be dedicated for such purpose. c) Documents through which you prove ownership or legal possession of the premise, installation, warehouse or branch for a minimum term of two years, in the case of enabled premises, installations, warehouses or branches, you must also present the enabling contract. The documents to prove ownership or legal possession of the premise, installation, warehouse or branch, must be presented in their entirety. In the event that legal possession is proven through a contract entered into between the general warehouse and a third party, it must be proven that the persons signing the contract have the capacity to bind themselves on behalf of the parties. d) Notice of use of premises, installations, warehouses or branches that you have presented before the National Banking and Securities Commission. e) Opening notice, for each premise, installation, warehouse or branch in which you intend to provide the service of storing goods in fiscal deposit, which must be presented by the general warehouse. When it comes to an enabled premise, installation, warehouse or branch, the notice must be presented by the proposed depositor. f) 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/ g) Manual of the permanent and simultaneous registration of entry and exit of goods as referred to in rule 4.5.3. of the RGCE, attending to what is established in the guidelines issued for such effect by the ANAM, which you can consult at the following link: https://anam.gob.mx/wp-content/uploads/2021/09/Lineamientos_AGD_oct_2019.pdf II. For the modification of a previously added premise, installation, warehouse or branch, you must present: a) For the modification of the authorized surface area, you must meet the requirements established in subsections a), b), c), d) and e) of the previous fraction. b) As for the modification that extends the validity of a previously added premise, installation, warehouse or branch, you must prove that the requirements established for its granting are still met, as well as the inherent obligations of the same.

226 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 c) With respect to the modification of the enabled depositor, or, the character of the warehouse (direct to enabled, or, vice versa), you must prove what is established in subsections c), d) and e) of the previous fraction. d) When the enabled depositor changes name, denomination or corporate name, the authorized general warehouse will present a notice in free-form letter to the DGJA, indicating its RFC key. III. Exclusion of premise, installation, warehouse or branch, you must present: a) Application for each premise, installation, warehouse or branch that is intended to be excluded. b) List of goods stored in fiscal deposit that are in the premise, installation, warehouse or branch, object of your request. c) Document with which you prove that you gave notice to your clients so that the goods stored in fiscal deposit, are transferred to another premise, installation, warehouse or branch, or in its case, state under oath of telling the truth that the premise, installation, warehouse or branch object of your request, is free of goods stored in fiscal deposit.

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. In case it is the first request for addition of at least one premise, installation, warehouse or branch, you must submit it within a term not greater than thirty days, counted from when you have been notified of the authorization to provide the service of storing goods in fiscal deposit and/or affixing seals or tamper-evident labels. The conditions indicated in fractions I, II and III also apply to the depositor, when it comes to enabled premises, installations, warehouses or branches. The condition indicated in fraction III will not be applicable to the depositor, regarding the procedure for exclusion of enabled premises, installations, warehouses or branches.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? By email to the account autorizaciones_3@anam.gob.mx, indicating the name of the applicant, date and receipt folio.

Will the ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service? Yes, for the case of requests for addition and modifications of surface area and validity, the corresponding customs office will verify that the premise, installation, warehouse or branch has computer and data transmission equipment that allows its link with the SAT and that it carries a permanent and simultaneous record of all operations of the goods object of fiscal deposit, from the moment they are received or withdrawn, linked with the systems of the mentioned dependency, as well as, that you have the surface area indicated by the general warehouse, that it is properly delimited, that it has access and exit controls that guarantee the correct storage of the goods in fiscal deposit, in its case, that the area for affixing seals or tamper-evident labels, is properly identified, likewise, they will verify that the surface area object of the request is free of any type of merchandise. As for the request for exclusion, the corresponding customs office will verify that the premise, installation, warehouse or branch, is free of goods stored in fiscal deposit.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 227 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 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 at the end of the Procedure or Service? What is the validity of the Procedure or Service? Response letter. Up to ten years, or by the term with which you prove ownership or legal possession of the premise, installation, warehouse or branch if it is less than the term of the authorization.

CHANNELS OF ATTENTION Inquiries and doubts Complaints and reports Personal attention at the 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. 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 the ANAM to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet. II. The documents that are valid at the time of the request for addition or modification, that are already in the possession of the authority, it will not be necessary to send them again, it will be enough to state so. III. The fees must be paid for each procedure regarding additions of premises, installations, warehouses or branches and annually.

Legal Basis Articles 119, 119-A of the Law, 40, subsection s) of the LFD and 177 and 178 of the Regulation and rules 1.2.2., 1.6.2., 4.5.2. and 4.5.3. of the RGCE and Annex 19 of the RMF.

108/LA Notice of destruction of goods intended for the fiscal deposit regime.

Procedure Service Description of Procedure or Service Amount Submits the notice when you need to destroy imported goods under the customs regime of fiscal deposit. Free Payment of fees Cost: $

Who can request the Procedure or Service? When is it submitted? The authorized general warehouse where the goods are located. At least thirty days in advance of the destruction date.

Where can I submit 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 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 a receipt of receipt.

228 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 What requirements must I meet? I. Free-form letter, in which you must state the following: a) The causes that motivated the destruction. b) The quantity of goods to be destroyed expressed in units of measure according to the TIGIE, indicated in the electronic quota letter issued by the general warehouse. c) The place where the goods are located and their material conditions. d) The day, hour and place where the destruction process is intended to be carried out. e) The description of the destruction process. f) The numbers of the customs declarations with which the goods were introduced to that customs regime. II. Folio of the electronic quota letter issued by the general warehouse. III. Electronic receipt composed of 8 characters, issued by the SAAI. IV. In case of destruction of goods, by accident or fortuitous event, that are in fiscal deposit, the general warehouse will deliver to the corresponding ADACE, a copy of the notice presented before the customs office where the receipt acknowledgment by this is reflected.

What conditions must I meet? Foreign origin goods that have been subject to auction in public sale cannot be destroyed.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Not applicable.

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 When you do not meet any requirement, the ADACE will return the procedure indicating that you cannot carry out the destruction procedure until you present the notice again complying with all requirements, at least fifteen days before the new date set to carry out the destruction.

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 Not applicable. 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 acknowledgment. Not applicable.

CHANNELS OF ATTENTION 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 the 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, the attention schedule is adapted, so it may be from 8:30 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 the SAT offices.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 229 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 corresponding ADACE will draw up a statement of facts in which the quantity, weight or volume of the goods that are destroyed, description of the destruction process that is carried out; as well as the declaration numbers with which they were introduced to national territory will be recorded. III. In case the authority does not appear on the day, hour and place indicated in the notice, the authorized legal entity that carries out the destruction of the goods, must draw up the statement of facts and send a copy of it to the corresponding ADACE, within five days following that in which it was drawn up, keeping an original copy of the statement of facts of the same. IV. 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 119 of the Law and 142, 177, last paragraph and 179 of the Regulation, rules 1.2.2., 1.2.4. and 4.5.15. of the RGCE and Annex 23 of the RMF.

109/LA Notice of donation of goods in favor of the Federal Treasury.

Procedure Service Description of Procedure or Service Amount Submits the notice to donate in favor of the Federal Treasury, the goods that were introduced under the fiscal deposit regime. Free Payment of fees Cost: $

Who can request the Procedure or Service? When is it submitted? The authorized general warehouse. When interested in donating in favor of the Federal Treasury, the goods that were introduced under the fiscal deposit regime.

Where can I submit 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 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 a receipt of receipt.

What requirements must I meet? I. Free-form letter, in which you must state the following: a) The causes that motivated the donation. b) The quantity of donated goods expressed in units of measure according to the TIGIE, indicated in the electronic quota letter issued by the authorized general warehouse. c) The place where the goods are located and their material conditions. d) The description of the process of the goods to be donated. II. Indicate the folio of the electronic quota letter issued by the authorized general warehouse. III. Electronic receipt composed of 8 characters, issued by the SAAI.

What conditions must I meet? Goods that are subject to auction in public sale of foreign origin cannot be destroyed.

230 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

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 The authority will resolve within thirty days following the submission of the notice; otherwise, the donation shall be deemed accepted. In the event that the ADACE does not collect the goods that had been donated to the Federal Treasury, within a term of thirty days counted from the date the corresponding resolution should have been issued, the general warehouse may proceed to destroy them, drawing up the corresponding act and delivering it to said authority.

Maximum term for the SAT to resolve the Procedure or Service Maximum term for the SAT to request additional information Maximum term 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? Acknowledgment of receipt. Thirty days.

CHANNELS OF ATTENTION

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 hours of attention 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 hours of attention are 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 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 119 of the Law and 179 of the Regulations, rules 1.2.2., 1.2.4. and 4.5.15. of the RGCE and Annex 23 of the RMF.

110/LA Authorization and renewal for the establishment of a fiscal deposit for the display and sale of foreign and domestic goods at international airports, authorized border crossings, and deep-sea ports.

Procedure Service Description of the Procedure or Service Amount Submit your application for authorization or renewal for the establishment of a fiscal deposit for the display and sale of foreign and domestic goods, free from the payment of taxes on foreign trade at international airports, authorized border crossings, and deep-sea ports. Free Payment of duties Cost: $71,620.00 (seventy-one thousand six hundred twenty pesos 00/100 m.n.).

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 231

Who can request the Procedure or Service? When is it submitted? Legal entities. I. When you wish to establish a fiscal deposit for the display and sale of foreign and domestic goods, free from the payment of taxes on foreign trade at international airports, authorized border crossings, and deep-sea ports. II. In the event of requesting a modification to the data provided to obtain the authorization, you must submit it within sixty days following the notice of modification. III. In the event of requesting a renewal of the authorization, it is submitted at least sixty days in advance of 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 Municipality, postal code 06030, Mexico City, with 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 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 document, as an acknowledgment of receipt.

What requirements must I meet? I. Free document in which you must state: a) The identification data of the premises subject to the authorization request and its location. b) Whether the premises are for departure, arrival, or if it is a warehouse. c) The customs office to which the premises subject to the authorization request belong. d) The name and version of the automated inventory control system. e) That you have the computing means that allow you to keep a daily record of your operations through an automated inventory control system, indicating the name and version of the system, in accordance with the guidelines issued by the ANAM for this purpose, which ensure the correct handling of goods, regarding entries, exits, transfers, returns, damaged or destroyed goods, and sales to passengers or to foreign diplomatic representations accredited in Mexico. These guidelines will be made known on the ANAM Portal. When you apply for the authorization for the first time, or in subsequent applications where you indicate a new version or change of automated inventory control system, you must attach a copy of the corresponding manual.

II. The following documents must be attached to the document: a) Certified copy of the notarial instrument by which you prove that within your corporate purpose are the activities of display and sale of foreign and domestic goods, free from the payment of taxes on foreign trade and that you have a minimum fixed paid-in capital of $1,000,000.00 (one million pesos 00/100 m.n.), specifying how it is integrated. b) Original of the investment program, which must include the amount of the investment, in national currency, specifying the adaptations to be made to your facilities, the equipment to be installed and its unit value, as well as the deadlines for its completion.

232 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 c) Original plans of the premises, in which you must indicate the adaptations to be made, as well as the location of the equipment to be installed and the location plan of said premises, specifying the surface area corresponding to it, in accordance with the Guidelines for Infrastructure, Control, Surveillance and Security, as well as Technological Recommendations regarding Closed-Circuit Television Cameras for establishments whose purpose is the display and sale of foreign and domestic goods at International, Border and Deep-Sea Ports, which the ANAM will issue for this purpose, which you can find at the following link: https://anam.gob.mx/wp-content/uploads/2022/10/lineamientos_boletin33.pdf d) Certified copy of the instrument that proves the legal use or exploitation of the real estate subject to the request. e) Original of the guarantee for the sum of $500,000.00 (five hundred thousand pesos 00/100 m.n.) in favor of TESOFE. f) Original of the inventory control system manual, in accordance with the Guidelines that companies wishing to obtain the authorization for the establishment of fiscal deposits for the display and sale of foreign and domestic goods at international, border and maritime ports (Duty free 2017) must observe, which the ANAM will issue for this purpose, which you can find at the following link: https://anam.gob.mx/wp-content/uploads/2021/08/Lineamientos_Dutyfree.pdf, in the case of the first authorization request, or in subsequent requests where you indicate a new version or change of system, or when during the validity of the authorization the version is modified or the automated inventory control system changes. g) Certified copy of the Notarial Instrument with which the representative or legal proxy proves that they have a general power of attorney for acts of administration. h) Copy of the valid official identification of the legal representative. i) 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 authorization for the establishment of a fiscal deposit for the display and sale of foreign and domestic goods. You can obtain the capture line through the following link: https://anam.gob.mx/formulario-multiple-de-pago-de-comercio-exterior/

III. For the establishment of fiscal deposits for the display and sale of foreign and domestic goods at authorized border crossings, in addition to complying with what is established for the authorization, you must comply with the following: a) Prove five years of experience in the operation of premises intended for the display and sale of foreign and domestic goods free from the payment of taxes. b) The guarantee referred to in Subsection e) of the previous section will be for the sum of $5,000,000.00 (five million pesos 00/100 m.n.).

IV. Authorized legal entities may request the authorization of a real estate intended to store goods for display and sale in previously authorized premises, for which they must comply with the procedure for the request for authorization and comply with the guarantee of subsection e) of section II of this section, for the sum of $5,000,000.00 (five million pesos 00/100 m.n.).

V. For the renewal, you must prove that you continue to comply with the obligations inherent to the authorization and comply with the requirements established for its granting, in force at the time of submission of the request.

VI. To request a modification to the surface area, the identification data of the premises, the quantity and location of the video cameras of the closed-circuit television system, and the location of the sales points of the premises subject to the authorization, you must attach, as appropriate, the documentation indicated in subsections b), c), d) and e), of section II of this section, duly updated, in accordance with the modifications made to the premises subject to the authorization.

VII. When the name, version, or automated inventory control system of the premises subject to the authorization is modified, you must attach the corresponding manual.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 233

Under what conditions must I comply? I. Be registered and active in the RFC. II. Be up to date in the fulfillment of your tax obligations. III. Not be found, in the publications referred to in articles 69, penultimate paragraph, with the exception of subsection 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 ANAM carry out any inspection or verification to issue the resolution for this Procedure or Service? Not applicable. Yes. With prior authorization, the DGMEIA issues an opinion regarding the location of the premises and validates that the inventory control system meets the minimum requirements, in accordance with subsection II, subsections c) and f) of the section "What requirements must I meet?" of this procedure sheet. Once the authorization is obtained, the DGMEIA validates compliance with infrastructure, control, and security requirements, in accordance with subsection IV of the section "Additional information" of this procedure sheet.

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. You may consider that the authority resolved negatively if, after the term established for the resolution has elapsed, you were not notified of the same.

Maximum term for the ANAM to resolve the Procedure or Service Maximum term for the ANAM to request additional information Maximum term 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. The authorization will have a validity of five years or for the time for which you prove the legal use or exploitation of the premises subject to the authorization request, provided that the latter is less than five years. The renewal will be authorized for a term equal to that granted in the authorization or for the term for which you prove the legal use or exploitation of the facilities of the premises subject to the authorization, provided that the latter is less than the validity granted in the authorization.

CHANNELS OF ATTENTION

Inquiries and doubts Telephone attention: 55 5802 0000 Ext. 47515 and 43761.

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

234 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

Additional information I. The authorization for the establishment of fiscal deposits for the display and sale of foreign and domestic goods at border ports will be issued once the customs office of the jurisdiction of the premises subject to the authorization request indicates the place where the goods will be delivered.

II. Regarding the guarantee, you must present a deposit in favor of TESOFE for the sum of $500,000.00 (five hundred thousand pesos 00/100 m.n.), when there is no valid authorization in the plaza where the authorization is requested. This deposit will remain as a guarantee for the authorization granted for the first two years of activities, after which it may be substituted by any of the following guarantees: cash deposit, letter of credit, or other equivalent financial guarantee forms established by the SHCP through general rules that are carried out in the guarantee accounts of the fiscal interest, pledge or mortgage, bond granted by an authorized institution, which will not enjoy the benefits of order and excision, joint obligation assumed by a third party that proves its suitability and solvency, administrative seizure, negotiable instruments or credit portfolio of the taxpayer itself. To guarantee subsequent authorizations requested in said plaza, a bond for the sum of $500,000.00 (five hundred thousand pesos 00/100 m.n.) must be granted, which you must renew each year.

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

IV. Once the aforementioned authorization is obtained, you may begin operations once you obtain the approval of the ANAM regarding compliance with infrastructure, control, and security requirements, in accordance with the guidelines issued by the ANAM for this purpose, which will be made known on the ANAM Portal; therefore, within the term of sixty days following the date of issuance of the authorization, you must submit a free document requesting the DGJA the inspection or verification of the DGMEIA, to obtain the favorable opinion. If you do not request the inspection or verification referred to in the previous paragraph within the stated term, or if the opinion of the DGMEIA is not favorable, the authorization will be canceled. Those who have obtained the favorable opinion of the DGMEIA regarding infrastructure, control, and security, must begin operations within the term of fifteen natural days from the notification of the letter in which the opinion is made known.

V. When during the validity of the authorization the surface area, the identification data of the premises, the quantity and location of the video cameras of the closed-circuit television system, and the location of the sales points of the premises subject to the authorization are modified, the holder must give notice by free document to the DGJA, within the term of ten days from the receipt of the notice of the modification and will have a term of sixty days to present the modifications made to the premises subject to the authorization, without having to make a new payment of duties. In the case of changes in the surface area, quantity and location of the video cameras of the closed-circuit television system, and the location of the sales points, you must request the DGJA the inspection or verification of the DGMEIA, to obtain the favorable opinion regarding infrastructure, control, and security. If you do not request the inspection or verification referred to in the previous paragraph within the stated term, or if the opinion of the DGMEIA is not favorable, the authorization will be canceled.

VI. When during the validity of the authorization it is intended to modify the name, version, or change the automated inventory control system of the premises subject to the authorization, the holder must give notice to the DGJA and will have a term of sixty days to present the corresponding manual and obtain the favorable opinion of the DGMEIA, regarding compliance with the Guidelines that companies wishing to obtain the authorization for the establishment of fiscal deposits for the display and sale of foreign and domestic goods at international, border and maritime ports (Duty free 2017) must observe, without having to make a new payment of duties.

Legal basis Articles 121, subsection I of the Law, 12, 18, 18-A, 19, 32-D, 37, 63, 69, 69-B, 134, 135, 136 and 141 of the CFF, 40, subsection k) and second paragraph of the LFD, 2nd, subsection VI, of the LFDC and 180 of the Regulations, rules 1.2.2., 1.6.2. and 4.5.17. of the RGCE and Annex 19 of the RMF.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 235

111/LA Notice for the destruction of goods from fiscal deposit for the display and sale of goods.

Procedure Service Description of the Procedure or Service Amount Submit the notice when you require to destroy obsolete, expired, damaged, or unusable goods that are under the fiscal deposit regime for the display and sale of goods. Free Payment of duties Cost: $

Who can request the Procedure or Service? When is it submitted? Authorized legal entities for the display and sale of foreign and domestic goods at international airports, border crossings, and deep-sea ports. Fifteen days before the date of destruction.

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

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 document, as an acknowledgment of receipt.

What requirements must I meet? Free document, in which you must state the following: I. The place where the goods are located and their material conditions. II. The day, hour, and place where the destruction process is intended to take place. III. The description of the destruction process. IV. The quantity of goods being destroyed. V. The entry permit numbers with which the goods were introduced into that customs regime.

Under what conditions must I comply? The goods that are under the fiscal deposit regime must be obsolete, expired, damaged, or unusable.

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 When you do not comply with any requirement, the ADACE will return the procedure indicating that you cannot carry out the destruction process until you resubmit the notice complying with all requirements, at least fifteen days before the new date set to carry out the destruction.

Maximum term for the SAT to resolve the Procedure or Service Maximum term for the SAT to request additional information Maximum term 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? Acknowledgment of receipt. Not applicable.

236 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

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 hours of attention 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 hours of attention are adapted, so they 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 in SAT offices.

Additional Information I. Destruction must be carried out at 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 merchandise to be destroyed, the description of the destruction process carried out, as well as the entry permit numbers with which the goods were introduced into national territory will be recorded. III. In the event that the authority does not appear on the day, time, and place indicated in the notice, the authorized legal entity that carries out the destruction of the merchandise must draw up the statement of facts, and send a copy thereof 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. 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 119 and 121, fraction I of the Law and 142 and 179 of the Regulation, rules 1.2.2., 1.2.4., 4.5.20. and 4.5.22., Annex 22 of the RGCE and Annex 23 of the RMF.

112/LA Authorization and extension for the establishment of a temporary fiscal deposit for premises intended for international exhibitions of merchandise.

Procedure Service Description of the Procedure or Service Amount Submits the application for authorization to temporarily establish a fiscal deposit for premises intended for international exhibitions of merchandise. Free Payment of duties Cost: $7,822.00 (seven thousand eight hundred twenty-two pesos 00/100 m.n.).

Who can request the Procedure or Service? When is it presented? Natural or legal persons, who organize the event. I. When you wish to temporarily establish a fiscal deposit for premises intended for international exhibitions of merchandise. II. In the event of requesting an extension of the authorization, you must present it ten days before the expiration of the authorization.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 237

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, with 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 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 the following: a) The name of the exhibition. b) The address where you will hold the exhibition. c) The data of the exhibitor(s) who have residence abroad. d) The customs office(es) through which you will enter the merchandise. e) The date on which the exhibition will take place, including setup and teardown. f) The duration of the event, which must not exceed one month. II. Documents that prove the advertising promotion of the event. III. Documents that prove the legal use of the facilities where the event will be held. IV. Writing, in your capacity as organizer of the event, in which you state that you assume joint liability with the importer, in case of non-compliance with legal provisions. V. 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, for the authorization for the establishment of a temporary fiscal deposit for premises intended for the International Exhibition of merchandise. You can obtain the capture line, through the following link: https://anam.gob.mx/formulario-multiple-de-pago-de-comercio-exterior/ VI. The application must be presented fifteen days in advance of the celebration of the event.

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? Does 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 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 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.

238 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

What document do I obtain at the end of the Procedure or Service? What is the validity of the Procedure or Service? Response letter. One month or for the period you indicated, which must not exceed one month. In case of extension, it may be authorized for a period equal to that which you indicated in the authorization. The period of the extension and the period of the authorization added together must not exceed one month.

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 the case of the extension, you must meet the same requirements established for the granting of the authorization. II. Documents exhibited previously that are valid at the time of a new application, you do not need to present them again. III. You can present a free writing complying with what is indicated in this procedure sheet, when you need to modify or include data of those established in the section "What requirements must I meet?" of this procedure sheet, attaching the corresponding documents. IV. The maximum time limit for the ANAM to resolve the procedure will be calculated from the fulfillment of the totality of the requirements and conditions established in this procedure sheet.

Legal Basis Articles 121, fraction III of the Law and 18 of the CFF, 40, subsection i) of the LFD and 184 and 185 of the Regulation, rules 1.2.2., 1.6.2. and 4.5.29. of the RGCE and Annex 19 of the RMF.

113/LA Authorization and extension for the establishment of a fiscal deposit to subject merchandise to the assembly and manufacturing process of vehicles to companies of the terminal or manufacturing automotive industry of self-propelled vehicles, add plants or notify regarding the addition of warehouses, storage facilities, and land.

Procedure Service Description of the Procedure or Service Amount Submits the application for the establishment of a fiscal deposit to subject merchandise to the assembly and manufacturing process of vehicles to companies of the terminal or manufacturing automotive industry of self-propelled vehicles, for the addition of plants or to notify regarding the addition of warehouses, storage facilities, and land. Free Payment of duties Cost: $16,425.00 (sixteen thousand four hundred twenty-five pesos 00/100 m.n.).

Who can request the Procedure or Service? When is it presented? Companies of the terminal or manufacturing automotive industry of self-propelled vehicles. I. When you wish the establishment of a fiscal deposit to subject merchandise to the assembly and manufacturing process of vehicles, the addition of plants or to notify regarding the addition of warehouses, storage facilities, and land. II. In the event of requesting an extension, you must present it sixty days before the expiration of the authorization. III. When the data or information provided to obtain the authorization are modified.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 239

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, with 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 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 the following: a) The address of the plant to carry out the assembly and manufacturing process. b) Number of the Sectoral Promotion Program of the Automotive and Auto Parts Industry or number of registration as a producer of new light motor vehicles, issued by the SE, in your favor. c) In the case of addition of plants, and notice of addition or exclusion of warehouses, storage facilities, and land, indicate the address of the same. II. Original or certified copy of the authorization letter of the Sectoral Promotion Program of the Automotive and Auto Parts Industry and, receipt issued by the Digital Window regarding the last Annual Report of foreign trade operations for companies with Sectoral Program or the original or certified copy of the valid letter issued by the SE, in your favor, through which you were granted registration as a producer of new light motor vehicles. III. Original or certified copy of the document with which you prove ownership or legal possession for the use or exploitation of the facilities subject to the authorization. IV. Original sketch of the property regarding which you intend to request the authorization. V. Certified copy of the notarial instrument with which the representative or legal proxy proves that they have a general power of attorney for acts of administration and copy of the valid official identification. VI. 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/ VII. In the case of addition(s) of plant(s) to carry out the assembly and manufacturing process, and the extension, you must meet the same previous requirements.

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? Does the ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service? Not applicable. No.

240 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

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 period of three months has passed without the resolution being notified, you may consider that the authority resolved negatively.

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 at the end of the Procedure or Service? What is the validity of the Procedure or Service? Response letter. I. Ten years or for the period by which you prove ownership or legal possession for the use or exploitation of the facilities subject to the authorization as long as the latter is less than ten years. II. In case of extension, it will be granted for a period equal to that of the authorization or for the period by which you prove the legal use or exploitation of the facilities of the premises subject to the extension as long as the latter is less than the validity granted in the authorization. III. The application for the addition of plants will have a validity until the date by which the authorization was granted to you. IV. The notice of addition of warehouses, storage facilities, and land, will have a validity until the date by which the authorization was granted to you or until the date of the letter of exclusion of the warehouse, storage facility, and/or land.

ATTENTION CHANNELS

Inquiries and doubts Complaints and reports Telephone attention: 55 5802 0000 Ext. 47515 and 43761. 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, you do not need to present them again. II. You can present a free writing complying with what is established in this procedure sheet, when you need to modify or add data, attaching the corresponding documents.

Legal Basis Articles 121, fraction IV of the Law, 12, 18, 18-A, 19, 32-D, 37, 63, 134, 135 and 136 of the CFF, 40, subsection b) of the LFD, 2, fraction VI of the LFDC and 182 of the Regulation, rules 1.2.2., 1.6.2. and 4.5.30. of the RGCE and Annex 19 of the RMF.

114/LA Application for the registration of freight transport companies in transit and to provide cargo consolidation services by land.

Procedure Service Description of the Procedure or Service Amount Submits the application to obtain the registration of freight transport companies in transit and, in its case, to provide cargo consolidation services by land. Free Payment of duties Cost: $8,604.00 (eight thousand six hundred four pesos 00/100 m.n.).

Who can request the Procedure or Service? When is it presented? Legal persons. When you wish to obtain the registration of a freight transport company in transit and, in its case, to provide cargo consolidation services by land.

Where can I submit it? In the official records office of the DGMEIA, located at Avenida Paseo de la Reforma No. 10, ground floor, Tabacalera neighborhood, Cuauhtémoc Municipality, postal code 06030, Mexico City, with 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 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) Tax address and the one indicated for hearing and receiving notifications. b) Type of transit you will carry out. c) The customs offices where you will provide the services. d) If you have interest in providing cargo consolidation services by land, under the internal transit customs regime and for such purposes, comply with what is established in fraction VI of this section. e) Under oath, the following: My represented party, through me, assumes joint liability with the holder of the transit _____________ (internal or international, as applicable) for all shipments in which my represented party participates as a carrier under the terms of articles ______________129 and 133 of the Customs Law, as applicable, regarding the merchandise destined to the customs regime of transit ___________ (internal or international, as applicable), assuming from this moment the fiscal credits that originate from infringements committed during the journey of the merchandise, from the entry customs office to the exit customs office or dispatch, or from the dispatch customs office to the exit customs office, including the deviation of the fiscal route, late arrival, non-arrival of the merchandise, or irregularities detected when carrying out the customs recognition or verification of merchandise in transport. II. Original or certified copy and legible copy for comparison of the notarial instrument with which you prove that you have a minimum social capital of $3,113,240.00 (three million one hundred thirteen thousand two hundred forty pesos 00/100 m.n.), where the social object related to the provision of the service we are concerned with is stated.

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III. Original or certified copy and legible copy for comparison of the Permit issued by the General Directorate of Federal Road Transport of the SICT, to provide the service of federal road freight transport, which must be in your name. IV. Removable memory unit (USB) with a file in Excel format, containing the brand, model, and serial number of the vehicles with which you will provide the internal, international, or both transit services. V. For modifications or additions to the registration, you must attach the documentation that proves the requested modification or addition, in accordance with the requirements established for the granting of the registration. VI. 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/ VII. In case of being interested in providing cargo consolidation services by land under the internal transit customs regime, additionally, you must state: a) The name and patent number and/or authorization of the customs brokers or the authorized customs agency(ies) to promote cargo consolidation operations under the internal transit regime. b) Removable memory unit (USB) with a file in Excel format, containing the list of boxes and/or vehicles with which you will provide the cargo consolidation service, indicating the brand, model, serial number, and box number. c) The address to carry out the verification of the security requirements of the vehicles or boxes. d) Under oath, that within the social object of the company is the provision of cargo consolidation services by land. Likewise, you must attach the following documents: a) Original of the commitment letter that you celebrate with the customs broker or customs agency to carry out the cargo consolidation operations that contains the following legend: By this document, I manifest my commitment to carry out all procedures related to my function in the consolidation operations that this company carries out, under the internal transit customs regime as established by the Law, and I obligate myself to follow the procedure established in the applicable regulatory provisions. You must present the letter no later than three days after the presentation of the registration application, otherwise the application will be considered not presented. b) Notarial instrument with which you prove that within your social object is the provision of cargo consolidation services by land. VIII. Original or certified copy, as well as legible copy for comparison, of the valid official identification of the representative or legal proxy. IX. Original or certified copy, as well as legible copy for comparison, of the general power of attorney for acts of administration of the representative or legal proxy.

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 boxes or vehicles, or both, with which you will provide the cargo consolidation services must meet the following security requirements: a) The box must be made of sheet metal or metal plate on the exterior on all sides, including the floor, and cannot have communication with the exterior through doors, windows, or any other type of opening, except for the loading and unloading door. b) The bolts of the doors will be welded at their limits and the ends that allow their exit through the extraction of cotter pins or any other type of similar merchandise will not be exposed.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 243 c) Both the walls and the doors must not have details that allow for their removal and subsequent placement, such as overlapping patches, screwed, or riveted. d) The doors must have security locks that allow the official padlocks to be placed, to secure the same lock against the body of the box and will carry one padlock for each movable piece of the door.

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? Through email: buzondgmeia@anam.gob.mx In case of cargo consolidation, the corresponding customs office will verify compliance with the security conditions of the boxes or vehicles, or both. Resolution of the Tramit 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 limit for ANAM to resolve the Tramit or Service Maximum time limit for ANAM to request additional information Maximum time limit to comply with the requested information Thirty days. Three days. Ten days. What document do I obtain at the end of the Tramit or Service? What is the validity of the Tramit or Service? Response letter. One year.

ATTENTION CHANNELS Inquiries and doubts Complaints and reports Through email: buzondgmeia@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. Documents exhibited previously, which are valid at the time of a new request, you should not present them again. II. You can present a free writing complying with what is established in this tramit sheet, when you need to modify or include data, attaching the corresponding documents. III. The maximum time limit for ANAM to resolve the tramit will be calculated from the compliance with the totality of the requirements and conditions established in this tramit sheet. Legal Basis Articles 127, fraction II, subsection e), 129, second paragraph, 131, fraction III and 133, fraction II of the Law, 18, 18-A, 19, 32-D and 63 of the CFF, 40, subsection j) of the LFD and 189 of the Regulation, rules 1.2.2., 1.6.2. and 4.6.11. of the RGCE and Annex 19 of the RMF.

115/LA Notice to act in customs offices where customs brokers or customs agencies are not attached or authorized, only to carry out the start or arrival of internal transit. Tramit Service Description of the Tramit or Service Amount Present this notice to act in the customs offices where you are not attached or authorized, and you can carry out the start or dispatch of the internal transit you had promoted. Free Payment of rights Cost: $

244 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 Who can request the Tramit or Service? When is it presented? Customs brokers. When you wish to act in the customs offices where you are not attached or authorized and you can carry out the start or dispatch of the internal transit you had promoted. Where can I present it? By email to the customs office where the start or arrival of the internal transit is intended to be carried out.

INFORMATION TO CARRY OUT THE TRAMIT OR SERVICE What do I have to do to carry out the Tramit or Service? I. Send the documentation to the authority in charge of the tramit. II. Receive and keep the receipt of receipt What requirements must I meet? I. Free writing, in which you must state the following: a) Patent number or authorization. b) Name of the customs broker or customs agency. c) Address for hearing and receiving notifications within the jurisdiction of the customs office where the notice is presented. d) Name, the RFC key and CURP of the representatives or dependents who will carry out the dispatch of the goods, which must have the identification badge. II. Attach your official identification. 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. Be active in the SEA.

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? Not applicable. No. Resolution of the Tramit or Service Not applicable. Maximum time limit for ANAM to resolve the Tramit 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 at the end of the Tramit or Service? What is the validity of the Tramit or Service? Receipt of receipt. One year.

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

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 245 Additional Information Not applicable. Legal Basis Article 161, last paragraph of the Law and rule 4.6.16. of the RGCE.

116/LA Authorization and extension to designate goods to the strategic supervised precinct regime. Tramit Service Description of the Tramit or Service Amount Present the request to designate goods to the strategic supervised precinct regime and its extension. Free Payment of rights Cost: $34,125.00 (thirty-four thousand one hundred twenty-five pesos 00/100 m.n.). Who can request the Tramit or Service? When is it presented? Legal entities that have the use or enjoyment of real estate located within the enabled strategic supervised precinct. I. When you wish to designate goods to the strategic supervised precinct regime. II. In case of requesting the extension, during the last two years of validity of the authorization and at least fifteen days prior to its expiration. Where can I present 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, in a schedule of 9:00 to 18:00 hours from Monday to Thursday and from 9:00 to 15:00 hours on Fridays.

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 clerk's 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 of receipt. What requirements must I meet? I. Declaration under oath, that the legal entity has a minimum paid-in social capital of $600,000.00 (six hundred thousand pesos 00/100 m.n.), as well as the shareholders, capital and type of shares, that make up the social capital at the time of presenting the authorization request. II. Document with which you prove the legal use or enjoyment of the real estate and, if applicable, the public instrument that supports it. III. State in the free writing, the registration or authorization number assigned in case they are registered in the registry of goods dispatch of companies to carry out imports through the origin review procedure or in the registry of certified companies, or have authorization for fiscal deposit for the assembly and manufacture of vehicles, or with IMMEX Program, ECEX or Highly Exporting Companies by the SE. IV. General description of the activities or services that are intended to be developed within the real estate. V. Investment program, which will contain the concepts to be developed as a result of the works, installations and/or adaptations to be carried out, indicating the amount in national currency of the respective investment and the timeframes in which the investments will be made. 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.

246 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 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, which can be consulted at the following link: https://anam.gob.mx/wp-content/uploads/2022/10/Lineamientos_bol34.pdf Regarding the equipment to be installed, you must specify the number of units that integrate it, their characteristics and, if applicable, their location within the corresponding areas, as well as the unit value of the equipment in national currency. VI. Plans in PDF and AutoCAD format, in which you identify the surface on which the strategic supervised precinct regime is intended to be operated, in accordance with the guidelines issued by the DGMEIA, which can be consulted at the link referred to in the previous subsection. VII. Declaration under oath, that both the company and its shareholders have economic solvency, technical, administrative and financial capacity to designate goods to the strategic supervised precinct regime. In your case, you can present a certification from the President of the Board of Directors or the Sole Administrator of the requesting company, in which you declare under oath the above. VIII. Documentation with which you prove that you have power to perform administrative acts. 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. Legal entities must be constituted in accordance with Mexican laws. V. 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/ VI. In the case of extension of the authorization, you must also prove that the requirements established for its granting are still being met, as well as the obligations inherent to it.

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: autorizaciones.dgja@anam.gob.mx, with the name of the applicant, date and receipt folio. Not applicable. Resolution of the Tramit 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 limit for ANAM to resolve the Tramit 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 at the end of the Tramit or Service? What is the validity of the Tramit or Service? Response letter. Up to twenty years, extendable for up to an equal period.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 247 ATTENTION CHANNELS Inquiries and doubts Complaints and reports Personal attention at the ANAM offices located in various cities in 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. 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 time limit for ANAM to resolve the tramit will be calculated from the compliance with the totality of the requirements and conditions established in this tramit sheet. III. The rights will be paid annually for the tramit, and in your case, you must make the payment for the granting of the authorization to designate goods to the strategic supervised precinct regime. Legal Basis Articles 14, 14-A, 14-D, 100, 100-A, 135-A and 135-B of the Law and 40, subsection ñ) of the LFD, rules 1.2.2., 1.6.2., 4.8.1. and 4.8.5. of the RGCE and Annex 19 of the RMF.

117/LA Notice for the rectification of declarations resulting from the adoption of a conclusive agreement. Tramit Service Description of the Tramit or Service Amount Present the notice when you rectify the omitted and/or inaccurate data entered in the declaration, provided that you have requested the adoption of a conclusive agreement. Free Payment of rights Cost: $ Who can request the Tramit or Service? When is it presented? Natural and legal persons who are exercising verification powers (home visit, desk review or electronic review), who have requested the adoption of a conclusive agreement. Once the tax authority within the conclusive agreement procedure expresses its acceptance for the signing of the same. Where can I present it? To the tax authority exercising the verification powers, in a schedule of 8:00 to 14:30 hours from Monday to Friday.

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 clerk's office of the authority exercising the verification powers. II. Deliver the documentation to the authority in charge of the tramit. III. Receive and keep the stamped free writing, as a receipt of receipt. What requirements must I meet? Free writing, in which you must state the following: I. List of declaration numbers and fields to be rectified. II. The file number of the conclusive agreement. What conditions must I meet? I. Be in the procedure of a conclusive agreement. II. That the rectification of the declaration concerns omitted and/or inaccurate data.

248 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 FOLLOW-UP AND RESOLUTION OF THE TRAMIT OR SERVICE How can I follow up on the Tramit or Service? Will 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 SAT to resolve the Tramit or Service Maximum time limit for SAT to request additional information Maximum time limit to comply with the requested information Not applicable. Not applicable. Not applicable. What document do I obtain at the end of the Tramit or Service? What is the validity of the Tramit or Service? Receipt 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 the United States and Canada. II. Personal attention at the SAT offices, located in various cities in 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 the SAT offices.

Additional Information Not applicable. Legal Basis Articles 89 and 184, fraction III of the Law, 42, fractions II, III and IX and 69-C of the CFF and 137 of the Regulation, rules 1.2.2., 1.2.4. and 6.1.3. of the RGCE and Annex 23 of the RMF.

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. Tramit Service Description of the Tramit or Service Amount Present the authorization request to carry out temporary imports of certain goods under your registration. Free Payment of rights Cost: $ Who can request the Tramit or Service? When is it presented? Companies with registration in the company certification scheme in the IVA and IEPS modality. When interested in obtaining authorization to carry out temporary imports of goods from Annex II of the IMMEX Decree and/or from Annex 28 of the RGCE under your registration.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 249 Where can I present it? To the clerk's office of the AGACE, located at Avenida Hidalgo number 77, Module III, ground floor, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, in an attention schedule from Monday to Friday from 8:00 to 14:30 hours. Through the Digital Counter, in the section Request Notice Annex II and 28.

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 clerk's 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 of receipt. IV. Enter the Digital Counter using your e.firma, and attach the documents required in the form, once the process is concluded you will be provided with the receipt of receipt of the tramit. What requirements must I meet? Free writing, in which you must state the following: I. Document or documents with which you prove having carried out operations of the IMMEX Program in at least the twelve months prior to the presentation of the authorization request. II. Description of the activities related to the temporary import of goods listed in Annex II Goods that must meet specific requirements to be temporarily imported under the present Decree of the IMMEX Decree and/or those listed in Annex 28 of the RGCE, the incorporation of said goods into your production processes or service provision in accordance with the modality of the IMMEX Program, from the arrival of the goods, their storage, integration into their production process, final product and discharge. III. The justification of the temporary import of the reference goods, which must be linked to your predominant activity. IV. When you have carried out transfers of goods, related to the customs regime with which you obtained the registration in the company certification scheme, IVA and EIPS modality, attach the list of national suppliers. What conditions must I meet? I. The import of the goods referred to in this tramit sheet must be linked to your predominant activity. II. That the company has the registration in the company certification scheme modality of IVA and IEPS valid and that the import of this type of goods has not been authorized through the authorization letter of the Registration. III. Comply permanently with the obligations of the registration in the company certification scheme.

FOLLOW-UP AND RESOLUTION OF THE TRAMIT OR SERVICE How can I follow up on the Tramit or Service? Will SAT carry out any inspection or verification to issue the resolution of this Tramit or Service? In MarcaSAT, in option 7 Foreign Trade, Submenu 7 integral certification scheme; by email, certification.iva.ieps@sat.gob.mx; or in Digital Counter. The authority may carry out the necessary supervision visits to verify compliance with what is established in the applicable RGCE.

250 (Primera Sección) DIARIO OFICIAL Lunes 8 de enero de 2024

Resolución del Trámite o Servicio I. The resolution letter will be notified to the authorized persons at the address designated for hearing and receiving notifications or through the Digital Counter. II. When the application is issued in the negative, you may not temporarily import goods listed in Annex II Goods that must meet specific requirements to be temporarily imported under the present Decree of the IMMEX Decree and/or goods listed in Annex 28 of the RGCE, under the registration in the company certification scheme, IVA and IEPS modality. III. Notwithstanding the foregoing, you may submit the procedure again at any time, within the deadlines and complying with the requirements established in this procedure sheet.

Plazo máximo para que el SAT resuelva el Trámite o Servicio: Treinta días. Plazo máximo para que el SAT solicite información adicional: Treinta días. Plazo máximo para cumplir con la información solicitada: Diez días.

¿Qué documento obtengo al finalizar el Trámite o Servicio? Oficio de respuesta. ¿Cuál es la vigencia del Trámite o Servicio? La misma vigencia que se haya otorgado en el registro en el esquema de certificación de empresas, modalidad IVA e IEPS de la empresa.

CANALES DE ATENCIÓN Consultas y dudas: MarcaSAT: 55-62-72-27-28 y 55-87-74-48-87-28 para Estados Unidos y Canadá. Quejas y denuncias: I. Quejas y Denuncias SAT: 55-88-52-22-22 y + 55-88-52-22-22 para otros países. II. Correo electrónico: denuncias@sat.gob.mx III. SAT Móvil Aplicación para celular, apartado Quejas y Denuncias. IV. En el Portal del SAT: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia V. Teléfonos rojos ubicados en las oficinas del SAT.

Información adicional I. In the event that the customs authority detects the lack of any requirement, it will request the missing information or documentation only once. II. 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.

Fundamento jurídico Artículos 28-A de la Ley del IVA, 15-A de la Ley del IEPS y 18, 18-A y 19 del CFF, Anexo II del Decreto IMMEX, las reglas 1.2.2., 7.1.1., 7.1.2. y 7.2.1. y el Anexo 28 de las RGCE.

119/LA Aviso respecto de la acreditación de requisitos para empresas que hayan operado a través de una empresa con Programa IMMEX, en la modalidad de albergue.

Trámite / Servicio Descripción del Trámite o Servicio: Presenta el aviso para informar a la autoridad que cumples por si misma con los requisitos que acreditaste a través de un tercero para obtener el registro en el esquema de certificación de empresas, modalidad IVA e IEPS, cualquier rubro. Monto: Gratuito Pago de derechos Costo: $

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¿Quién puede solicitar el Trámite o Servicio? Empresas que cuenten con el registro en el esquema de certificación de empresas, modalidad IVA e IEPS, cualquier rubro, que hayan acreditado sus requisitos mediante una empresa con Programa IMMEX, modalidad de albergue. ¿Cuándo se presenta? Dentro de los tres meses posteriores a la notificación del oficio en que se otorgó el registro en el esquema de certificación de empresas, modalidad IVA e IEPS, cualquier rubro.

¿Dónde puedo presentarlo? Ante la oficialía de partes de la AGACE, ubicada en Avenida Hidalgo número 77, Módulo III, planta baja, colonia Guerrero, Alcaldía Cuauhtémoc, código postal 06300, Ciudad de México, en un horario de atención de lunes a viernes de 8:00 a 14:30 horas.

INFORMACIÓN PARA REALIZAR EL TRÁMITE O SERVICIO

¿Qué tengo que hacer para realizar el Trámite o Servicio? I. Acude con la documentación del trámite ante la oficialía de partes de la autoridad mencionada en el apartado anterior. II. Entrega la documentación a la autoridad encargada del trámite. III. Recibe y conserva el escrito libre sellado, como acuse de recibo.

¿Qué requisitos debo cumplir? Escrito libre, el cual deberás manifestar lo siguiente: I. Que la empresa cumple por si misma con el número de empleados, la infraestructura y/o el monto de inversión en territorio nacional, requeridos para el rubro otorgado en el registro en el esquema de certificación de empresas, modalidad IVA e IEPS. II. Adjunta la documentación mediante la cual acredites el cumplimiento de los requisitos, que en su momento hayas acreditado a través de la empresa con Programa IMMEX, en la modalidad de albergue que a continuación se enlista: a) Para Infraestructura: Exhibe evidencia fotográfica de la infraestructura, acompañada de las representaciones impresas de los CFDI, títulos de propiedad, pedimentos de importación propios y/o contratos que amparen que cuenta con el legal uso y/o goce de la maquinaria y equipo para llevar a cabo el proceso productivo y/o servicio con los respectivos CFDI, según sea el caso. b) Para Empleados: Constancias de la totalidad de sus registros patronales en las que conste la totalidad del personal registrado ante el IMSS, del SUA, en donde se observe por lo menos 10 empleados registrados ante el IMSS, según sea el caso. La empresa podrá adjuntar la primera hoja, donde aparece la denominación social y el periodo y la última hoja, donde consta la totalidad de empleados registrados ante el IMSS. Documentación con que acredites la retención y entero del ISR de la solicitante, para lo cual podrás presentar la última declaración de retenciones de ISR por salarios, así como el comprobante que demuestre el entero de las contribuciones retenidas de los trabajadores. El comprobante del pago de cuotas obrero patronales del último bimestre, anterior a la presentación del escrito, deberás adjuntar comprobante de pago descargado por el SIPARE o comprobante de pago que sea acorde con la información del SUA. Aquellos comprobantes que contengan leyendas de que no tienen efectos fiscales o legales, no serán válidos para acreditar el requisito. La autoridad verificará que la empresa solicitante cumpla con la emisión de los CFDI de nómina a sus trabajadores, para lo cual deberás proporcionar un listado con el nombre completo y la clave en el RFC, de por lo menos diez empleados, según sea el caso, cuando se detecte alguna inconsistencia, la autoridad podrá solicitar se le exhiba la documentación que acredite su emisión correspondiente, en todo momento. La empresa solicitante, deberá acreditar los requisitos antes mencionados. c) Para montos de inversión en territorio nacional: Manifestación bajo protesta de decir verdad, declarando el valor global de cada uno de los conceptos que le aplique (bienes inmuebles, bienes muebles) en moneda nacional. Dicho valor podrá ser el valor actual de los bienes o el valor en aduana si éstos proceden de importaciones temporales, o una combinación de ambos. Deberás anexar la documentación, tales como, contratos de arrendamiento y/o compraventa acompañados con sus CFDI, títulos de propiedad, pedimentos de importación propios, declaraciones, representaciones impresas de los CFDI propios, entre otros.

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¿Con qué condiciones debo cumplir? Que la empresa cuente con inscripción vigente del registro en el esquema de certificación de empresas modalidad de IVA e IEPS, cualquier rubro.

SEGUIMIENTO Y RESOLUCIÓN DEL TRÁMITE O SERVICIO

¿Cómo puedo dar seguimiento al Trámite o Servicio? No aplica. ¿El SAT llevará a cabo alguna inspección o verificación para emitir la resolución de este Trámite o Servicio? No.

Resolución del Trámite o Servicio: No aplica. Plazo máximo para que el SAT resuelva el Trámite o Servicio: No aplica. Plazo máximo para que el SAT solicite información adicional: No aplica. Plazo máximo para cumplir con la información solicitada: No aplica.

¿Qué documento obtengo al finalizar el Trámite o Servicio? Acuse de recibo. ¿Cuál es la vigencia del Trámite o Servicio? La misma vigencia por la que se te haya otorgado en el registro en el esquema de certificación de empresas, modalidad IVA e IEPS con el que cuente la empresa.

CANALES DE ATENCIÓN Consultas y dudas: MarcaSAT: 55-62-72-27-28 y 01-87-74-48-87-28 para Estados Unidos y Canadá, en la opción 7 Comercio Exterior, Submenú 7 esquema integral de certificación y mediante correo electrónico certificación.iva.ieps@sat.gob.mx Quejas y denuncias: I. Quejas y Denuncias SAT: 55-88-52-22-22 y + 55-88-52-22-22 para otros países. II. Correo electrónico: denuncias@sat.gob.mx III. SAT Móvil Aplicación para celular, apartado Quejas y Denuncias. IV. En el Portal del SAT: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia V. Teléfonos rojos ubicados en las oficinas del SAT.

Información adicional En el caso de que la AGACE detecte algún incumplimiento de los requisitos objeto de este aviso, procederá al inicio del procedimiento de cancelación.

Fundamento jurídico Artículos 28-A de la Ley del IVA, 15-A de la Ley del IEPS y 183 de la Ley del ISR y las reglas 1.2.2., 7.1.1., 7.1.2., 7.1.3., 7.1.8., 7.2.1., 7.2.4. y 7.2.5. de las RGCE.

120/LA Autorización para emitir el dictamen de cumplimiento de los Lineamientos del Sistema Electrónico para el Control de Inventarios de Importaciones Temporales.

Trámite / Servicio Descripción del Trámite o Servicio: Presenta la solicitud de autorización para que puedas expedir el dictamen de cumplimiento de los Lineamientos del Sistema Electrónico para el Control de Inventarios de Importaciones Temporales. Monto: Gratuito Pago de derechos Costo: $

¿Quién puede solicitar el Trámite o Servicio? Las Asociaciones Civiles, Cámaras o Confederaciones constituidas conforme la legislación mexicana. ¿Cuándo se presenta? Cuando estés interesado en obtener la autorización para emitir el dictamen de cumplimiento de los Lineamientos del Sistema Electrónico para el Control de Inventarios de Importaciones Temporales.

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¿Dónde puedo presentarlo? Ante la oficialía de partes de la AGACE, ubicada en Avenida Hidalgo número 77, Módulo III, planta baja, colonia Guerrero, Alcaldía Cuauhtémoc, código postal 06300, Ciudad de México, en un horario de atención de lunes a viernes de 8:00 a 14:30 horas.

INFORMACIÓN PARA REALIZAR EL TRÁMITE O SERVICIO

¿Qué tengo que hacer para realizar el Trámite o Servicio? I. Acude con la documentación del trámite ante la oficialía de partes de la autoridad mencionada en el apartado anterior. II. Entrega la documentación a la autoridad encargada del trámite. III. Recibe y conserva el escrito libre sellado, como acuse de recibo.

¿Qué requisitos debo cumplir? I. Escrito libe, en el que deberás manifestar lo siguiente: a) Que cumples con los Lineamientos para la Autorización de Emisión del Dictamen respecto del Sistema Electrónico para el Control de Inventarios de Importaciones Temporales, que se den a conocer en el Portal del SAT. b) Nombre(s), la clave en el RFC con homoclave, cargo(s), teléfono(s) y correo electrónico institucional de mínimo dos personas capacitadas para validar lo establecido en los Lineamientos del Sistema Electrónico para el Control de Inventarios de Importaciones Temporales que se den a conocer en el Portal del SAT. II. Listado de agremiados, (mínimo cuatrocientas empresas con Programa IMMEX vigente).

¿Con qué condiciones debo cumplir? I. Estar al corriente en el cumplimiento de tus obligaciones fiscales, a través de tú opinión positiva vigente y haber autorizado al SAT a hacer pública dicha opinión. II. No encontrarte en el listado de empresas publicadas por el SAT, conforme a los artículos 69 con excepción de la fracción VI y 69-B, cuarto párrafo del CFF. III. Contar con correo electrónico actualizado para efectos del buzón tributario. IV. Las Asociaciones Civiles, Cámaras o Confederaciones solicitantes deberán representar los intereses de empresas con objeto social en actividades de importación o exportación, el despacho aduanero, el transporte, manejo, almacenaje y custodia de mercancías que se introduzcan o extraigan del territorio nacional.

SEGUIMIENTO Y RESOLUCIÓN DEL TRÁMITE O SERVICIO

¿Cómo puedo dar seguimiento al Trámite o Servicio? En MarcaSAT, en la opción 7 Comercio Exterior, Submenú 7 esquema integral de certificación o en el correo electrónico, oeamexico@sat.gob.mx. ¿El SAT llevará a cabo alguna inspección o verificación para emitir la resolución de este Trámite o Servicio? No.

Resolución del Trámite o Servicio El oficio de resolución se notificará a las personas y en el domicilio señalado para oír y recibir notificaciones. Plazo máximo para que el SAT resuelva el Trámite o Servicio: Treinta días. Plazo máximo para que el SAT solicite información adicional: Treinta días. Plazo máximo para cumplir con la información solicitada: Quince días.

¿Qué documento obtengo al finalizar el Trámite o Servicio? Oficio de respuesta. ¿Cuál es la vigencia del Trámite o Servicio? Tres años contados a partir de la fecha de emisión de la autorización.

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CANALES DE ATENCIÓN Consultas y dudas: I. MarcaSAT: 55-62-72-27-28 y 01-87-74-48-87-28 para Estados Unidos y Canadá. II. Atención personal en las oficinas del SAT, ubicadas en diversas ciudades del país, en un horario de atención de lunes a jueves de 8:30 a 16:00 horas, y viernes de 8:30 a 15:00 horas. Las direcciones de las oficinas están disponibles en: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios III. En los Módulos de Servicios Tributarios y Módulos SARE, el horario de atención se adapta, por lo que puede ser de 8:30 hasta las 14:30 horas. IV. Vía Chat: http://chat.sat.gob.mx

Quejas y denuncias: I. Quejas y Denuncias SAT: 55-88-52-22-22 y +55-88-52-22-22 para otros países. II. Correo electrónico: denuncias@sat.gob.mx III. SAT Móvil Aplicación para celular, apartado Quejas y Denuncias. IV. En el Portal del SAT: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia V. Teléfonos rojos ubicados en las oficinas del SAT.

Información adicional El plazo máximo para que el SAT resuelva el trámite se computará a partir del cumplimiento de la totalidad de los requisitos y condiciones establecidos en la presente ficha de trámite.

Fundamento jurídico Artículos 17-K, 69 y 69-B del CFF, Decreto IMMEX y las reglas 1.2.2., 1.2.4. y 7.1.9. de las RGCE y 2.1.24. de la RMF.

121/LA Solicitud para dejar sin efectos el registro en el esquema de certificación de empresas, modalidad IVA e IEPS.

Trámite / Servicio Descripción del Trámite o Servicio: Presenta la solicitud para dejar de contar con tu registro en el esquema de certificación de empresas modalidad IVA e IEPS, cualquier rubro. Monto: Gratuito Pago de derechos Costo: $

¿Quién puede solicitar el Trámite o Servicio? Las empresas que estén inscritas en el registro en el esquema de certificación de empresas modalidad IVA-IEPS, cualquier rubro. ¿Cuándo se presenta? Cuando estés interesado en dejar sin efectos el registro en el esquema de certificación de empresas modalidad IVA e IEPS, cualquier rubro.

¿Dónde puedo presentarlo? Ante la oficialía de partes de la AGACE, ubicada en Avenida Hidalgo número 77, Módulo III, planta baja, colonia Guerrero, Alcaldía Cuauhtémoc, código postal 06300, Ciudad de México, en un horario de atención de lunes a viernes de 8:00 a 14:30 horas.

INFORMACIÓN PARA REALIZAR EL TRÁMITE O SERVICIO

¿Qué tengo que hacer para realizar el Trámite o Servicio? I. Acude con la documentación del trámite ante la oficialía de partes de la autoridad mencionada en el apartado anterior. II. Entrega la documentación a la autoridad encargada del trámite. III. Recibe y conserva el escrito libre sellado, como acuse de recibo.

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¿Qué requisitos debo cumplir? Escrito libre, en el que deberás manifestar lo siguiente: I. Tu voluntad de dejar sin efectos el registro en el esquema de certificación de empresas, modalidad IVA e IEPS. II. Que el SCCCyG se encuentre en ceros.

¿Con qué condiciones debo cumplir? No estar sujeto a los procedimientos de requerimiento, cancelación o suspensión del registro en el esquema de certificación de empresas, modalidad IVA e IEPS.

SEGUIMIENTO Y RESOLUCIÓN DEL TRÁMITE O SERVICIO

¿Cómo puedo dar seguimiento al Trámite o Servicio? En MarcaSAT, en la opción 7 Comercio Exterior, Submenú 7 esquema integral de certificación o en correo electrónico, monitoreo.iva.ieps@sat.gob.mx ¿El SAT llevará a cabo alguna inspección o verificación para emitir la resolución de este Trámite o Servicio? No.

Resolución del Trámite o Servicio El oficio de resolución se notificará concediendo o negando la petición de dejar sin efectos el registro en el esquema de certificación de empresas modalidad IVA-IEPS. Plazo máximo para que el SAT resuelva el Trámite o Servicio: Tres meses. Plazo máximo para que el SAT solicite información adicional: Tres meses. Plazo máximo para cumplir con la información solicitada: Diez días.

¿Qué documento obtengo al finalizar el Trámite o Servicio? Oficio de respuesta. ¿Cuál es la vigencia del Trámite o Servicio? No aplica.

CANALES DE ATENCIÓN Consultas y dudas: I. MarcaSAT: 55-62-72-27-28 y 01-87-74-48-87-28 para Estados Unidos y Canadá. II. Atención personal en las oficinas del SAT, ubicadas en diversas ciudades del país, en un horario de atención de lunes a jueves de 8:30 a 16:00 horas, y viernes de 8:30 a 15:00 horas. III. Las direcciones de las oficinas están disponibles en: https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios

Quejas y denuncias: I. Quejas y Denuncias SAT: 55-88-52-22-22 y +55-88-52-22-22 para otros países. II. Correo electrónico: denuncias@sat.gob.mx III. SAT Móvil Aplicación para celular, apartado Quejas y Denuncias. IV. En el Portal del SAT: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia V. Teléfonos rojos ubicados en las oficinas del SAT.

Información adicional I. De no dar cumplimiento al requerimiento en el plazo establecido, la solicitud se tendrá por desechada. II. El plazo máximo para que el SAT resuelva el trámite se computará a partir del cumplimiento de la totalidad de los requisitos y condiciones establecidos en la presente ficha de trámite.

Fundamento jurídico Artículos 108 de la Ley, 18, 18-A y 19 del CFF, 28-A de la Ley del IVA y 15-A de la Ley del IEPS y las reglas 1.2.2., 7.2.2., 7.2.4. y 7.2.6. de las RGCE.

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122/LA Solicitud para prorrogar por única vez la transferencia de mercancías.

Trámite / Servicio Descripción del Trámite o Servicio: Presenta la solicitud cuando requieras una prorroga en los plazos para transferir las mercancías importadas temporalmente por empresa con Programa IMMEX, modalidad controladora. Monto: Gratuito Pago de derechos Costo: $

¿Quién puede solicitar el Trámite o Servicio? Las sociedades controladas cuyo Programa IMMEX se entienda cancelado. ¿Cuándo se presenta? Antes del vencimiento del plazo de seis o doce meses, según el tipo de mercancía, contados a partir de la cancelación del Programa IMMEX.

¿Dónde puedo presentarlo? Ante la oficialía de partes de la ACAJACE, ubicada en Avenida Hidalgo número 77, Módulo III, planta baja, colonia Guerrero, Alcaldía Cuauhtémoc, código postal 06300, Ciudad de México, en un horario de atención de lunes a viernes de 8:00 a 14:30 horas.

INFORMACIÓN PARA REALIZAR EL TRÁMITE O SERVICIO

¿Qué tengo que hacer para realizar el Trámite o Servicio? I. Acude con la documentación del trámite ante la oficialía de partes de la autoridad mencionada en el apartado anterior. II. Entrega la documentación a la autoridad encargada del trámite. III. Recibe y conserva el escrito libre sellado, como acuse de recibo.

¿Qué requisitos debo cumplir? Escrito libre, en el que deberás manifestar lo siguiente: I. Si se trata de las siguientes mercancías: a) Lubricantes y otros materiales que se vayan a consumir durante el proceso productivo de la mercancía de exportación, excepto tratándose de petrolíferos. b) Materias primas, partes y componentes que se vayan a destinar totalmente a integrar mercancías de exportación. c) Envases y empaques. d) Etiquetas y folletos. e) Contenedores y cajas de tráileres. f) Maquinaria, equipo, herramientas, instrumentos, moldes y refacciones destinadas al proceso productivo. g) Equipos y aparatos para el control de la contaminación; para la investigación o capacitación, de seguridad industrial, de telecomunicación y cómputo, de laboratorio, de medición, de prueba de productos y control de calidad; así como aquéllos que intervengan en el manejo de materiales relacionados directamente con los bienes de exportación y otros vinculados con el proceso productivo. h) Equipo para el desarrollo administrativo. II. Que la empresa con Programa IMMEX en la modalidad de controladora tiene el registro en el esquema de certificación de empresas, modalidad Operador Económico Autorizado rubro Controladora. III. Adjunta documento en donde conste el registro como empresa controlada de una empresa con Programa IMMEX en la modalidad de controladora.

¿Con qué condiciones debo cumplir? Que la sociedad controlada mantenga actualizados sus inventarios de mercancías importadas temporalmente.

SEGUIMIENTO Y RESOLUCIÓN DEL TRÁMITE O SERVICIO

¿Cómo puedo dar seguimiento al Trámite o Servicio? A través del correo electrónico institucional: autorizacionesacajace@sat.gob.mx ¿El SAT llevará a cabo alguna inspección o verificación para emitir la resolución de este Trámite o Servicio? No.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 257 Resolution of the Procedure or Service The resolution letter will be notified to the applicant via tax mailbox, if applicable, personally or by certified mail, at the address indicated to hear and receive notifications; or to the persons authorized for these purposes. 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. Not applicable. 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, Complaints and Reports section. 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 granted term of sixty natural days will begin to run from the next business day following the expiration of the corresponding term. II. 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 Articles 108 of the Law, 17-K, 18, 18-A, 19, 37 and 134, fraction I of the CFF and 2, fraction X, 3, fraction I, 4, fractions I and II and 13 of the IMMEX Decree and rules 1.2.2., 4.3.21. and 7.3.4. of the RGCE. 123/LA Authorization and renewal for the manufacture or importation of electronic locks. Procedure Service Description of the Procedure or Service Amount Submits the application for authorization or renewal for the manufacture or importation of electronic locks that are used in vehicles and containers that transport the goods subject to customs clearance. Free Payment of rights Cost: $2,159.00 (two thousand one hundred fifty-nine pesos 00/100 m.n.). Who can request the Procedure or Service? When is it submitted? Legal entities. I. When you are interested in obtaining the authorization to manufacture or import electronic locks. II. In case of requesting the renewal of the authorization term, you must submit it during the last three months prior to the expiration of the authorization.

258 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 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 Borough, postal code 06030, Mexico City, during hours Monday to Thursday from 9:00 to 18:00 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 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. Articles of incorporation, or notarial instrument by which you prove that your corporate purpose is related to the provision of the service of manufacture or importation of electronic locks, in accordance with what is established in article 16-D of the Law. II. General power of attorney for acts of administration, granted by a notary public, by which the personality of the attorney-in-fact or legal representative who signs on your behalf is accredited, as well as a copy of their valid official identification. III. Banking, financial and commercial documents by which you prove your economic solvency, as well as a declaration under oath, in which you indicate, as well as your partners, shareholders, associates and other persons, whatever name they are designated by, that by their nature they are part of the organizational structure and that they hold such character according to the statutes or legislation under which they are constituted, have economic solvency, technical, administrative and financial capacity in the provision of the services indicated in article 16-D of the Law. IV. Declaration under oath, in which you indicate that you do not act as an importer, exporter, customs broker or customs agency. V. Have a favorable opinion from the DGMEIA, regarding the technical proposal, relative to the functionalities of the electronic locks, at the request of the DGJA. VI. In the case of renewal, declare under oath that the circumstances under which the authorization was initially granted have not changed and that you continue to comply with the requirements and obligations inherent to it. 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, for the authorization and renewal for the manufacture or importation of electronic locks. 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. 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. Not applicable. 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.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 259 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? What is the validity of the Procedure or Service? Response letter to the application. Up to five years, renewable for an equal period. ATTENTION CHANNELS Inquiries and doubts Complaints and reports Personal attention in 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. 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 do not need to be presented again. II. 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 16-D of the Law and 40, subsection t) of the LFD, rules 1.2.2., 1.6.2. and 1.7.7. of the RGCE and Annex 19 of the RMF. 124/LA Notice of recurrent operations through simplified procedures Procedure Service Description of the Procedure or Service Amount Submit this notice when you identify that simplified procedures are being used to import goods through Courier and Package Companies registered for the same consignee or recipient or with delivery to the same address in more than three operations in a calendar month. Free Payment of rights Cost: $ Who can request the Procedure or Service? When is it submitted? Courier and Package Companies that have obtained the Registration of Courier and Package Companies. Within the first ten days of the immediate following month. Where can I submit it? Before the DGIA, through the email: atencion_dgia@anam.gob.mx. INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service? Send an email with your notice to the authority mentioned in the previous section, complying with what is established in the section What requirements must I meet?.

260 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 What requirements must I meet? I. Send a plain text file (.txt), with the detail of the operations of the customs entries processed in the previous calendar month, in zip format, not exceeding 25MB: a) TEXT type. b) ASCII format. c) Transmission frequency As many files per month as required, without repeating their names, until reaching the file eee99 (Expired Month) and .file eee9999. d) Record separator Control-J character (line feed, with hexadecimal ascii code). e) Field separator PIPE character |, without spaces next to the pipes. In case of exceeding the aforementioned capacity, the file must be split into 25MB zip files, generating the necessary emails until the upload of the information is completed. II. Guidelines for Rule 3.7.3. (NOTICE): Name of the NOTICE relationship file The name of each file is unique and has the Format veee mmnnnn.ddd, where: a) v Is a constant with which the notice files are identified. b) eee Is the registration number of the Courier and Package Company. c) mm Is the month number to 2 positions. d) nnnn Is the consecutive number of the file, starts from 0001 to 9999, sent in the same month. e) ddd Is the Julian day on which the file transmission is carried out. 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 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 Not applicable. 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 Not applicable. Not applicable. Within the first ten days of the immediate following month. What document do I obtain upon completing the Procedure or Service? What is the validity of the Procedure or Service? Receipt of receipt. Not applicable. ATTENTION CHANNELS Inquiries and doubts Complaints and reports Personal attention in 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. I. Email: denuncias@anam.gob.mx II. On the ANAM Portal: https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 261 Additional Information Not applicable. Legal Basis Articles 20, 43, 59 and 88 of the Law and 240 of the Regulation, rules 1.3.1., 3.7.3., 3.7.4. and 3.7.5., fractions I and II and Annex 22 of the RGCE. 125/LA Notice to present the detailed list of customs entries to use the simplified procedure through Courier and Package Companies. Procedure Service Description of the Procedure or Service Amount Submit this notice when you carry out operations using the simplified import procedure by Courier and Package Companies in air traffic. Free Payment of rights Cost: $ Who can request the Procedure or Service? When is it submitted? Courier and Package Companies that have obtained the Registration of Courier and Package Companies. Within the first five days of the immediate following month. Where can I submit it? Before the DGIA, through the email: atencion_dgia@anam.gob.mx INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service? Send an email with your notice to the authority mentioned in the previous section, complying with what is established in the section What requirements must I meet?. What requirements must I meet? I. Send a plain text file (.txt), with the detail of the operations of the customs entries processed in the previous calendar month, it must be sent in zip format, not exceeding 25MB: a) TEXT type. b) ASCII format. c) Transmission frequency As many files per month as required, without repeating their names, until reaching the file eee99 (Expired Month) and .file eee9999. d) Record separator Control-J character (line feed, with hexadecimal ascii code). e) Field separator PIPE character |, without spaces next to the pipes. In case of exceeding the aforementioned capacity, the file must be split into 25MB zip files, generating the necessary emails until the upload of the information is completed. II. Guidelines for Rule 3.7.5. (OPERATIONS AT EXPIRED MONTH): Name of the customs entry relationship file The name of each file is unique and has the Format reee mmnn.ddd, where: a) r Is a constant with which the customs entry relationship files are identified. b) eee Is the registration number of the Courier and Package Company. c) mm Is the month number to 2 positions. d) nnnn Is the consecutive number of the file, starts from 0001 to 9999, sent in the same month. e) ddd Is the Julian day on which the file transmission is carried out.

262 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 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 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 Not applicable. 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 Not applicable. Not applicable. Within the first five days of the immediate following month. What document do I obtain upon completing the Procedure or Service? What is the validity of the Procedure or Service? Receipt of receipt. Not applicable. ATTENTION CHANNELS Inquiries and doubts Complaints and reports Personal attention in 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. I. Email: denuncias@anam.gob.mx II. On the ANAM Portal: https://anam.gob.mx/recepcion-de-quejas-y-denuncias/ Additional Information The detailed list of customs entries processed using the simplified procedure must include the following information: I. The customs entry number corresponding to each consignee or recipient and related to their respective items. II. Description of the goods. III. Number of pieces. IV. Gross weight. V. Unit of measure. VI. Declared customs value. VII. Currency. VIII. Country of origin. IX. Date of arrival to national territory / date of exit from national territory. X. Bill of lading number and date of transmission of the cargo manifest containing the bill of lading. XI. Consignee or recipient information: a) Name, denomination or corporate name. b) The key in the RFC or CURP, as applicable, in case of having such information. c) Address (street, number, postal code, city and country). d) Phone, in case of having such information. e) Email, in case of having such information.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 263 XII. Sender information: a) Name, denomination or corporate name. b) Tax identification number, in case of knowing it. c) Address (street, number, postal code, city and country). d) Phone, in case of having such information. e) Email, in case of having such information. Legal Basis Articles 20, 43, 59 and 88 of the Law and 240 of the Regulation, rules 1.3.1., 3.7.3., 3.7.4. and 3.7.5., fraction I and Annex 22 of the RGCE. 126/LA Notice of registered accounts of vulnerable activities. Procedure Service Description of the Procedure or Service Amount Submit the notice when you make the payment of contributions, revenues and their accessories from an account other than that of the importer or exporter. Free Payment of rights Cost: $ Who can request the Procedure or Service? When is it submitted? Importers, exporters, customs broker, customs agency or the society created by a customs broker to facilitate the provision of their services. When you have made the payment of contributions, revenues and their accessories from an account other than that of the importer or exporter. Where can I submit it? Before the official records office of the AGACE, located at Avenida Hidalgo number 77, Module III, ground floor, 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 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? Free writing, in which you must declare the following: I. That the importer or exporter's account is registered. II. The number of the response letter from the DGJA of the registration, change or addition of the importer or exporter's bank accounts. 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 the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service? Not applicable. No.

264 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 Resolution of the Procedure or Service Receipt of receipt. 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 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? Receipt 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 the United States and Canada. II. Personal attention in SAT 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. 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 business hours are adapted, so it may be from 8:30 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 App, Complaints and Reports section. 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 Not applicable. Legal Basis Articles 61, 62, 83, 184, fractions I and XI and 185, fraction I of the Law, 20, 21 and 82 of the CFF and 17-XIV of the LFPIORPI, rules 1.2.1., 1.2.2., 1.6.2., 1.6.3., 3.2.2. and 3.5.2. and Annexes 1, 10 and 22 of the RGCE. 127/LA Application for correction of fiscal status due to omission of payment of contributions or revenues to foreign trade. Procedure Service Description of the Procedure or Service Amount Allows the taxpayer to request the correction of their fiscal status regarding the difference or omission of contributions or revenues to foreign trade detected during the exercise of verification powers. Free Payment of rights Cost: $ Who can request the Procedure or Service? When is it submitted? Natural and legal persons. When you are interested in correcting your fiscal status, before the conclusion of the exercise of verification powers. Where can I submit it? Before the authority exercising the verification powers on business days and hours.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 265 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 to the official records office of the authority exercising the verification powers. 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. IV. Once you have submitted the free-form letter, within the following ten days, make the payment for the concepts and amounts indicated in the section "What requirements must I meet?", before the credit institution authorized to collect contributions on foreign trade. V. In a period not exceeding five days, counted from having made the payment, submit the electronic format D9 Multiple Payment Form for Foreign Trade, contained in Annex 1 of the RGCE, with the bank receipt of payment of foreign trade contributions and other data that identify that the payment was made before the same.

What requirements must I meet? I. Free-form letter, in which you must state that you opt to correct your tax situation, submitting the electronic format D9 Multiple Payment Form for Foreign Trade, contained in Annex 1 of the RGCE. II. List detailing the amounts to be paid for the concept of contributions on foreign trade or proceeds, as well as fines, surcharges, and updates. III. Indicate the fiscal inspection act that gave rise to the correction of the tax situation, as well as the reviewed period. IV. Indicate the credit institution authorized to collect contributions on foreign trade where you will make the payment. V. Indicate the customs office before which you will submit the electronic format D9 Multiple Payment Form for Foreign Trade, contained in Annex 1 of the RGCE.

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? Before the authority that is exercising the verification powers.

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

Resolution of the Procedure or Service In the response letter, the taxpayer's fiscal correction will be recorded; it will be notified to the authorized persons and at the address designated to hear and receive notifications.

Maximum period for the authority to resolve the Procedure or Service Three months.

Maximum period for the authority to request additional information Three months.

Maximum period to comply with the requested information Five days.

What document do I obtain at the end of the Procedure or Service? The customs authority that is exercising its verification powers will record the fiscal correction by letter, which will be made known to the other Administrative Units of the SAT that correspond.

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

266 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 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 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. 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

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 Application for cell phone, section Complaints and Reports. 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 in SAT offices.

Additional information Not applicable.

Legal basis Articles 144, fractions II to XV of the Law and 49 of the LFD, rules 1.2.1., 1.2.2., 1.6.2. and 1.6.6. and Annex 1 of the RGCE.

128/LA Request for the extraordinary service for the clearance of goods. Procedure Service Description of the Procedure or Service Amount Submits the request for the extraordinary service for the clearance of goods at customs. Free Payment of duties Cost: $282.00 (two hundred eighty-two pesos 00/100 m.n.).

Who can request the Procedure or Service? When is it presented? Customs broker, customs agency, customs attorney, or accredited legal representative. I. At least four hours in advance of when the service is required and in the case of air traffic customs, up to three hours before the closure of the customs office, taking into account the schedule that corresponds to it according to Annex 4 of the RGCE. II. In the case of companies registered in the registry of certified companies, referred to in articles 100 and 100-A of the Law, they may submit the request at any time, provided that they do so within the operating hours of the customs office.

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

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 267 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. Enter with your e.firma or your username and password. III. Capture the data requested by the procedure, indicating the customs office where you will require the extraordinary service.

What requirements must I meet? I. Free-form letter, in which you must state the following: a) The customs office where you will require the extraordinary service. b) Type of request, which can be: single (individual), weekly, or monthly. c) Date and time when you require the service. When the type of request is weekly or monthly, you must indicate the dates when you require the services. d) Name of the persons responsible for the clearance of the goods and their unique identification badge number. e) The RFC key of the importer or exporter. f) In the case of legal entities registered in the Registry of Goods Clearance of Companies or in the registry under the company certification scheme, any modality, that have authorization for the establishment of a fiscal deposit for the assembly and manufacturing of vehicles, or with an authorized Program by the SE, they must state the registration or authorization number assigned to them. g) If you have authorization for the entry or exit of goods from national territory through a place other than authorized or to carry out home delivery for export. h) Justification for the requested service. II. In the case of the single type of request, you must attach the petition and its corresponding annexes, in digital document and additionally you must indicate: a) Operation data: Type of operation, patent or authorization of the customs broker, customs agency, customs attorney, importer or exporter, customs office, customs section, and petition number, in the case of consolidated petition, in addition to the above, you must also indicate the number of value acknowledgment and, if applicable, name of the inspected facility. b) Goods data: Country of origin and provenance, as well as the generic description of the goods. c) Vehicle data in which the goods will be presented for clearance:

1. Land: Name of the carrier, brand, container number(s) and the CFDI with Carta Porte complement.
2. Railway: Transport document number (BL), type of equipment, equipment initials, and equipment number.
3. Pedestrian: The RFC key of the responsible person or carrier, name of the carrier, and badge number.
4. Other: Type of transport, name of the carrier, and transport data. d) Arrival/departure transport data (to/from) the country:
5. Air: Master waybill number, house waybill number, arrival date, and approximate arrival time.
6. Maritime: BL waybill number, house BL waybill number, name of the ship, and container number(s).
7. Land: Name of the carrier, brand, container number(s), and the CFDI with Carta Porte complement.
8. Railway: Transport document number (BL), type of equipment, equipment initials, and equipment number. III. 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/

268 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 What conditions must I meet? I. Be registered and active in the RFC. II. Have a valid e.firma.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Conclusive procedure. Not applicable.

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

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 ANAM to resolve the Procedure or Service Not applicable.

Maximum period for ANAM to request additional information Not applicable.

Maximum period to comply with the requested information Not applicable.

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

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

ATTENTION CHANNELS Inquiries and doubts Personal attention in ANAM 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.

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. Requests presented by companies registered in the registry of transport companies, the automotive industry, and vehicle manufacturing, as well as in the case of operations with perishable goods and live animals, will have priority. II. The service may be rendered ineffective or the service cancellation may be requested in accordance with the following: a) The promotion to render the entered request ineffective must be presented before the authority authorizes the service. b) The request to cancel the service must be presented when the authority has issued the authorization for the extraordinary service. III. In the case of border customs, the extraordinary service may not exceed two hours after the closure of operations. IV. As a result of the review of the documentation or information you present, the following will apply: a) The customs office may require you to clarify the content of any document(s), or the presentation of any due to omission or complementary information. In this case, you will have a period of five days after the issuance of the act or requirement to be notified at the Digital Counter. b) When you are not notified within a period of five days, notification will be made by posting through the Digital Counter, publishing the act or requirement at said Counter for a period of fifteen days, counted from the next business day after which it was published. c) After notification by posting or by Digital Counter, you will have a period of fifteen days to comply with the omitted requirement, and in case the omission is not remedied, the promotion will be considered not presented.

Legal basis Articles 6th, 9th-A, 9th-B, 10, 18, 19, 100 and 100-A of the Law, 40, subsection u) of the LFD and 9, 10, 31 of the Regulation and rules 1.2.2., 1.6.2. and 2.1.1. of the RGCE.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 269 129/LA Authorization for donation of goods to the Federal Treasury located abroad through Ventanilla Digital. Procedure Service Description of the Procedure or Service Amount Submits the request to obtain the authorization for donation of goods to the Federal Treasury located abroad through Ventanilla Digital. Free Payment of duties Cost: $

Who can request the Procedure or Service? When is it presented? 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 organisms were created correspond to the activities for which authorization can be obtained to receive deductible donations for ISR or legal entities with non-profit purposes authorized to receive deductible donations in terms of the ISR Law. Before the importation of the goods into the country.

Where can I submit it? At the Digital Counter, 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? Enter the Digital Counter, through the following link: https://www.ventanillaunica.gob.mx/vucem/index.html and carry out the indicated procedure.

What requirements must I meet? I. Capture the request: a) Verify the applicant's data that appear automatically. b) Registration of the donation:

1. Donor data.
2. Donee data.
3. Legal representative of the donee data.
4. Authorized legal representative to receive the donation data.
5. Person authorized to hear and receive notifications data.
6. Manifestations. c) Add the goods individually and capture for each one, all the data requested. It is also possible to download an Excel format template to load the goods information in a mass way, capturing in each of the fields the corresponding information. II. Attach the following documents: a) Free-form letter addressed to the ACNCE signed by the donor with an age not greater than one month, in which you must state the following:
7. His name, denomination or corporate name and address, attaching the following documents: i. Passport issued in the country of residence abroad, valid. ii. Official identification, official identity document, identity card, citizenship card, valid in the country of residence, valid, in which the name and signature are appreciated.

270 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 iii. In its case, the document in which the constitution of the legal entity is observed, along with the document that accredits the legal representation of the signatory, sending an official identification, in which the name and signature are appreciated. iv. The legal representative indicated must state, under oath, his place of residence. 2. The express will to make the donation of goods to the Federal Treasury, indicating as the 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 organisms were created correspond to the activities for which authorization can be obtained to receive deductible donations for ISR or legal entities with non-profit purposes authorized to receive deductible donations in terms of the ISR Law, as applicable. 3. The quantity, commercial unit of measure, and description (constituent material, use or function) of the goods object of the request. 4. The elements that illustrate and describe in a detailed manner the physical and technical characteristics, in a quantitative and qualitative form, of the goods. 5. The use and final destination that will be given to the goods. 6. Be the owner of the goods. 7. That the goods are in good condition of use. 8. The commercial value of the goods, according to the CFDI or equivalent document corresponding to the date of the authorization request. In case of not having said document, state, under oath, the estimated commercial value of the goods. b) Free-form letter addressed to the ACNCE signed by the donee with an age not greater than one month, in which the need for the goods must be indicated, which must be congruent with its powers, attributions, or corporate object and indicate that the goods are not located in national territory. c) In the case of medicines, in addition to the requirements of fraction II, subsections a) and b), attach:

1. The quality certificate of the medicines.
2. The notice of operation and of sanitary responsible of the establishment, hospital, or clinic according to the service it provides, issued by COFEPRIS.
3. The sanitary license of the hospital or clinic corresponding, issued by COFEPRIS.
4. Copy of the professional card of the responsible doctor of each establishment.
5. Free-form letter in which the donation is accepted addressed to the ACNCE, on letterhead, signed by the legal representative of the donee, with an age not greater than one month, in which you must state, as applicable, the following: i. The express acceptance of the medicines, specifying the quantity, the elements that illustrate and describe in a detailed manner the physical and technical characteristics, in a quantitative and qualitative form of the same. ii. The use and final destination that will be given to the medicines. iii. Distribution plan indicating how it will benefit people, sectors, or regions of scarce resources, and if possible, specifying, distribution dates and quantity of the medicines. iv. The express commitment not to commercialize the medicines. v. Indicate the expiration date, active ingredient, gramage per unit, type of medicine, and pharmaceutical presentation form of the medicines. vi. Indicate the tariff unit of measure, quantity of tariff unit of measure, commercial unit of measure, quantity of commercial unit of measure, the country of origin and country of provenance of the medicines.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 271 vii. Indicate the name of the manufacturer of the medicines. In the case of medicines, as well as dressing material, reagents, hygienic and dental products when the product expiration is less than twelve months, it will be subject to the pronouncement of COFEPRIS, considering the nature of the medicine, for which it must present the distribution plan of the health supplies that guarantees their administration to patients or use, before the expiration date, including the procedure for their destruction in case they expire. For those medicines that require a cold chain or network for their distribution, they must also have, in addition, the records of their conservation during transport and distribution until delivery to the consumer. Likewise, a commitment letter on the distribution and use of the products before their expiration date must be attached. d) In the case of medical equipment and health supplies, in addition to the requirements of fraction II, subsections a), b) and c), regardless of compliance with non-tariff regulations and restrictions to which they are subject, you must present catalogs, operating manuals, technical information, and photographs of said equipment and supplies. e) In the case of radiation sources, in addition to the requirements of fraction II, subsections a), b) and c), attach a copy of the sanitary license issued by COFEPRIS, with the corresponding business.

1. In the case of new X-ray devices: i. Copy of the Permit of responsible for the Operation and Functioning of the Establishment that Uses Radiation Sources for Medical or Diagnostic Purposes Modality A.- X-Rays, issued by COFEPRIS.
2. In the case of used equipment: i. Equivalent document certified before a notary public or public broker or its equivalent abroad that indicates that the equipment is used. ii. Deed of facts before a notary public or public broker or its equivalent abroad, of the guarantees of effectiveness and tests of the correct functioning of the used equipment and that it is suitable for use.
3. In the case of used X-ray devices: i. Original of the probative documents that certify compliance with the Official Mexican Standard NOM-229-SSA1-2002, environmental health. Technical requirements for installations, sanitary responsibilities, technical specifications for equipment and radiological protection in medical diagnosis establishments with X-rays, published in the DOF on September 15, 2006 and its subsequent modifications, elaborated by the manufacturer or the specialized advisor in radiological safety authorized by COFEPRIS, jointly signed with the importer under oath. f) In the case of vehicles, in addition to the requirements of fraction II, subsections a) and b), attach:
4. The title of property in the name of the donor and photographs of the vehicle, from which the year and model of the same can be derived.
5. Free-form letter addressed to the ACNCE signed by the donee with an age not greater than one month, in which it states: i. Number of passengers; ii. Displacement in cubic centimeters; iii. Type of fuel, and iv. VIN.

What conditions must I meet? I. Have a valid e.firma. II. Be up to date in the fulfillment of your tax obligations. III. Comply with the following:

272 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

a) The goods must not be subject to the payment of countervailing duties. b) The corporate purpose of the non-profit legal entity authorized to receive deductible donations under the terms of the Income Tax Law must be consistent with the basic requirement for which the donation is made. c) The authorization to receive deductible donations under the terms of the Income Tax Law must be valid. d) The donor and the donee cannot be the same person. e) The information contained in all documents must match what is stated in the application submitted through the Digital Counter.

IV. When the donor is a resident in national territory, their application will not be admissible.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Through the email address donacionesdelosextranjero@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 I. The resolution will be notified through the Digital Counter. II. After the three-month period has elapsed without notification of the resolution, you may consider that the authority resolved negatively.

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? Official letter responding to the authorization request.

What is the validity of the Procedure or Service? The authorization will be valid for six months, starting from the date the official letter from the ACNCE was issued.

ATTENTION CHANNELS

Inquiries and doubts I. MarcaSAT: 55-62-72-27-28 and 55-87-74-48-87-28 for the United States and Canada. II. Personal attention at SAT offices, located in various cities in the country, with hours of operation 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 hours of operation are adapted, so they 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 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.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 273

Additional Information I. When any of the documents referred to in the section "What requirements must I meet?" are in a language other than Spanish, you must present the translation into Spanish. II. When, due to the size of the files, it is not possible to attach in the Digital Counter the catalogs, operating manuals, technical information, and photographs of the medical equipment and health supplies, exceptionally, such documentation may be received at the official registry office of the AGJ, located at Avenida Hidalgo No. 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City.

Legal Basis Articles 61, fraction XVII of the Law, 79 and 82 of the Income Tax Law, 18, 18-A, 19 and 32-D of the Federal Tax Code (CFF) and 109 of the Regulation, rules 1.2.2., 1.3.1., 3.1.8. and 3.3.12. of the Foreign Trade General Rules (RGCE) and 2.1.36. of the Tax Regime of the Federal Code (RMF).

130/LA Concession and renewal to provide handling, storage, and custody services for foreign trade merchandise, in buildings located within fiscal precincts.

Procedure Service Description of the Procedure or Service The concession will be granted through public bidding, so that private parties provide handling, storage, and custody services for foreign trade merchandise, in buildings located within fiscal precincts.

Amount Free

Payment of rights Cost: $86,038.00 (eighty-six thousand thirty-eight pesos 00/100 m.n.).

Who can request the Procedure or Service? Legal entities.

When is it submitted? I. Within two months following the publication in the Official Gazette (DOF) of the call for obtaining the concession to provide handling, storage, and custody services for foreign trade merchandise. II. In case of requesting the renewal of the concession, it may be submitted within the last three years of its validity and at least three months before the expiration of the first resolution.

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, with hours of operation from 9:00 to 18:00 hours from Monday to Thursday 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 your proposal in a sealed envelope to the official registry office of the authority mentioned in the previous section with the documents requested in the bidding bases. II. Receive and keep the stamped free writing, as proof of receipt.

274 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

What requirements must I meet? I. The requirements indicated in the bidding bases and those established in the fourth paragraph of Article 14 of the Law. II. In case of renewal, you must also prove that you continue to meet the requirements established for its granting, as well as the obligations derived from it. III. 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, for the concession to provide handling, storage, and custody services for foreign trade merchandise, in buildings located within fiscal precincts. You can obtain the capture line through the following link: https://anam.gob.mx/formulario-multiple-de-pago-de-comercio-exterior/

IV. The payment of rights for publication services provided in the DOF will be paid per eighth of a page, according to the fee of $2,620.00 (two thousand six hundred twenty pesos 00/100 m.n.).

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 fulfilling your tax obligations. IV. Be constituted in accordance with Mexican laws and have moral, economic, technical, administrative, and financial solvency.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? By email to the account autorizaciones.dgja@anam.gob.mx, indicating the name of the applicant, date, and receipt folio.

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 Once the corresponding resolution is issued, which will be notified to you in the forms indicated in articles 134, fractions I and III, and 136 of the CFF, as applicable, the concession and the respective title will be awarded, and the title will be published in the DOF at the expense of the concessionaire.

Maximum time limit for the ANAM to resolve the Procedure or Service In accordance with the time limit established in the call.

Maximum time limit for the ANAM 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? Resolution official letter.

What is the validity of the Procedure or Service? Likewise, the concession will be published in the DOF and in two newspapers with the largest circulation in the Mexican Republic. Up to twenty years, without exceeding the time limit for which the ANAM holds possession of the building being bid on.

ATTENTION CHANNELS

Inquiries and doubts Personal attention at ANAM offices located in various cities in the country, with hours of operation from 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/

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 275

Additional Information I. The maximum time limit for the ANAM to resolve will be subject to what is established in the call. II. Based on the comparative analysis of the admitted proposals, the ruling, duly founded and motivated, will be issued, which will be made known to all participants. III. The payment of rights will be effected for the procedure and, if applicable, for the granting of the concession, it will be paid annually, during its validity, considering what is indicated in rule 1.6.2. of the RGCE. IV. The payment of rights for the publication of the title in the DOF will be at the expense of the concessionaire. V. The concession will not be awarded if the proposals presented do not comply with the contest bases; in this case, the contest will be declared void, and a new call will be issued.

Legal Basis Articles 14 of the Law, 19-A, 40, subsection d) of the Federal Law of Public Works (LFD) and 53 of the Regulation, rules 1.2.2., 1.6.2. and 2.3.1. of the RGCE and Annex 19 of the RMF.

131/LA Request for registration and renewal as a donee before customs in the border strip or region.

Procedure Service Description of the Procedure or Service Submit the request to obtain registration and renewal as a donee of merchandise that is introduced through customs located in the border strip or, in its case, the renewal thereof.

Amount Free

Payment of rights Cost: $

Who can request the Procedure or Service? The person who will receive the donation.

When is it submitted? I. When you wish to obtain registration and renewal as a donee of merchandise that is introduced through customs located in the border strip or, in its case, the renewal thereof. II. The renewal is submitted at least one month in advance of the expiration of the registration.

Where can I submit it? Through the Digital Counter.

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. Enter the data requested by the procedure. IV. Attach the documentation and information corresponding to your procedure.

What requirements must I meet? I. Declare the following: a) Description of the merchandise. b) Purposes to which the merchandise will be destined and specific use. c) Data of the foreign donor. II. In the case of renewal of the inscription in the registry of donees, you must declare under oath that you meet the requirements established to obtain the authorization for exemption from taxes on foreign trade in the importation of donated merchandise.

276 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

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. That the donated merchandise is susceptible to being destined for cultural, teaching, research, public health, or social service purposes. V. That the merchandise forms part of the importer's assets. VI. That the merchandise is located abroad or in deposit before the customs office.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Enter the Digital Counter at the link: https://www.ventanillaunica.gob.mx/vucem/index.html, with the assigned folio number.

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 I. You will be notified through the Digital Counter indicating the number of registration granted and the tariff fractions of the merchandise that have been inscribed and authorized to be introduced into national territory. II. After the fifteen-day period has elapsed without notification of the resolution, you may consider that the authority resolved negatively.

Maximum time limit for the ANAM to resolve the Procedure or Service Fifteen 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 official letter.

What is the validity of the Procedure or Service? Twelve months, renewable for the same 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. During the validity of the inscription, the person may request modifications to their registration regarding merchandise to import, tax domicile, legal representative, or data update such as phone, fax, and email. II. Documents exhibited previously, which are valid at the time of a new request, do not need to be presented again. 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 IX of the Law, 18 and 37 of the CFF, 2nd, fraction VI of the Federal Law of Administrative Procedure (LFDC) and 109 of the Regulation and rules 1.2.2. and 3.3.6., fraction II of the RGCE.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 277

132/LA Authorization for those who intend to carry out manufacturing, transformation, or repair processes, in the strategic supervised fiscal precinct.

Procedure Service Description of the Procedure or Service Submit the request to carry out manufacturing, transformation, or repair processes in the strategic supervised fiscal precinct regime.

Amount Free In case of having the authorization referred to in procedure sheet 116/LA.

Payment of rights Cost: $34,125.00 (thirty-four thousand one hundred twenty-five pesos 00/100 m.n.), in case of not having the authorization referred to in sheet 116/LA.

Who can request the Procedure or Service? Legal entities that have the use or enjoyment of buildings located within the enabled strategic supervised fiscal precinct.

When is it submitted? When you wish to carry out manufacturing, transformation, or repair processes in the strategic supervised fiscal precinct regime.

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, with hours of operation from 9:00 to 18:00 hours from Monday to Thursday 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 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 writing, as proof of receipt.

What requirements must I meet? I. Declaration under oath that the legal entity has a minimum paid-up social capital of $1,000,000.00 (one million pesos 00/100 m.n.), as well as the shareholders, capital, and type of shares that make up the social capital at the time of submitting the authorization request. II. Document by which you prove the legal use or enjoyment of the building and, if applicable, the public instrument supporting it. III. Declare in the free writing the registration number or authorization assigned in case of being inscribed in the registry of merchandise dispatch offices of companies to carry out imports through the origin review procedure or in the registry of certified companies, or having authorization for fiscal deposit for vehicle assembly and manufacturing, or with IMMEX Program, ECEX, or Highly Exporting Companies from the SE. IV. General description of the activities or services you intend to develop within the building. V. Investment program, which will contain the concepts to be developed due to the works, installations, and/or adaptations to be carried out, indicating the amount in national currency of the respective investment and the timeframes in which the investments will be made. The investment program must consider the following elements: a) Delimit the strategic supervised fiscal precinct in accordance with the guidelines issued for this purpose by the DGMEIA.

278 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

b) Infrastructure and equipment that facilitate the review of merchandise, 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, which can be consulted at the following link: https://anam.gob.mx/wp-content/uploads/2022/10/Lineamientos_bol34.pdf Regarding the equipment to be installed, they must specify the number of units that integrate it, their characteristics, and, if applicable, their location within the corresponding areas, as well as the unit value of the equipment in national currency.

VI. Plans in PDF and AutoCAD format, in which the surface on which the strategic supervised fiscal precinct regime is intended to be operated is identified, in accordance with the guidelines issued by the DGMEIA, which can be consulted at the following link: https://anam.gob.mx/wp-content/uploads/2022/10/Lineamientos_bol34.pdf7

VII. Declaration under oath that both the company and its shareholders have economic solvency, technical, administrative, and financial capacity to dedicate merchandise to the strategic supervised fiscal precinct regime. In its case, you may present a certification from the President of the Board of Directors or the Sole Administrator of the requesting company, in which they declare under oath the aforementioned.

VIII. Documentation by which you prove that the person signing the request has power for administrative acts.

IX. Attach a detailed description of the production process that includes the installed capacity of the company to process the merchandise destined to the strategic supervised fiscal precinct customs regime.

X. Attach a list containing the commercial description, as well as the description, tariff fraction according to the TIGIE and NICO, of the products that would result from the manufacturing, transformation, or repair processes, as well as for each of them, the commercial description and tariff fraction according to the TIGIE and NICO of the merchandise that will be destined to the strategic supervised fiscal precinct regime to carry out said processes.

XI. 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/

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.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? By email: autorizaciones.dgja@anam.gob.mx, with the name of the applicant, date, and receipt folio.

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

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

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

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 279 What document do I obtain upon completing the Procedure or Service? What is the validity of the Procedure or Service? Response letter. It is homologated with the validity of its concession or authorization to provide services for the handling, storage, and custody of foreign trade merchandise.

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 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 14-D, 100, 100-A, 135-A and 135-B of the Law, 40, subsection n) of the LFD, rules 1.2.2., 1.6.2., 4.8.1. and 4.8.5. of the RGCE and Annex 19 of the RMF.

133/LA Authorization and extension to designate merchandise to the strategic supervised warehouse regime for legal entities that have a concession or authorization to provide services for the handling, storage, and custody of foreign trade merchandise.

Procedure Service Description of the Procedure or Service Amount Submits the application for authorization and extension to designate merchandise to the strategic supervised warehouse regime, when it comes to legal entities that have a concession or authorization to provide services for the handling, storage, and custody of foreign trade merchandise. Free Payment of rights Cost: $34,125.00 (thirty-four thousand one hundred twenty-five pesos 00/100 m.n.).

Who can request the Procedure or Service? When is it submitted? Legal entities that have a concession or authorization to provide services for the handling, storage, and custody of foreign trade merchandise. I. When you wish to designate merchandise to the strategic supervised warehouse regime. II. In case of requesting the extension, you must submit it during the last two years of validity of the authorization and at least fifteen days prior to its expiration.

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, during hours from 9:00 to 18:00 hours from Monday to Thursday 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 proof of receipt.

280 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 What requirements must I meet? I. Free writing in which you state the registration or authorization number assigned, in case you are registered in the merchandise dispatch registry of companies to carry out imports through the origin review procedure or in the registry of certified companies, or have an authorization for fiscal deposit for the assembly and manufacturing of vehicles, or with IMMEX Program, ECEX or Highly Exporting Companies by the SE. II. State the general description of the activities or services you intend to develop within the property. III. Investment program, which will contain the concepts to be developed due to the works, installations and/or adaptations to be carried out, indicating the amount in national currency of the respective investment and the timeframes in which the investments will be made. The investment program must consider the following elements: a) Delimit the strategic supervised warehouse according to the guidelines issued for this purpose by the DGMEIA. b) Infrastructure and equipment that facilitates the review of merchandise, 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, which can be consulted at the following link: https://anam.gob.mx/wp-content/uploads/2022/10/Lineamientos_bol34.pdf Regarding the equipment to be installed, you must specify the number of units that make it up, their characteristics, and, if applicable, their location within the corresponding areas, as well as the unit value of the equipment in national currency. IV. Plans in duplicate, printed in double letter and/or tabloid size, and digitized in PDF and AutoCAD formats, in which the surface area where the strategic supervised warehouse regime is intended to be operated is identified, in accordance with the guidelines issued by the DGMEIA, which can be consulted at the link referred to in the previous subsection. V. Declaration under oath, that both the company and its shareholders have economic solvency, technical, administrative and financial capacity to designate merchandise to the strategic supervised warehouse regime. In your case, you may present a certification from the President of the Board of Directors or the Sole Administrator of the requesting company, in which you declare under oath the above. VI. Documentation with which you prove that you have power to perform administrative acts. VII. You must prove a minimum paid-up social capital of $1,000,000.00 (one million pesos 00/100 m.n.). VIII. Attach a detailed description of the production process, including the company's installed capacity to process the merchandise destined for the strategic supervised warehouse customs regime. IX. Attach a list containing the commercial description, as well as the description and tariff fraction according to the TIGIE and, if applicable, the NICO of the products that would result from the manufacturing, transformation or repair processes, as well as for each of them, the commercial description, tariff fraction according to the TIGIE and, if applicable, the NICO of the merchandise that will be destined for the strategic supervised warehouse regime to carry out said processes. 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 the fulfillment of your tax obligations. IV. Legal entities must be constituted in accordance with Mexican laws. V. In the case of extension of the authorization, continue to meet the requirements and obligations derived from it.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 281 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? By email: autorizaciones.dgja@anam.gob.mx, with the name of the applicant, date and receipt folio. Not applicable.

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

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. It is homologated with the validity of your concession or authorization to provide services for the handling, storage, and custody of foreign trade merchandise.

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. 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. II. The payment of rights will be made for the procedure and, if applicable, for the granting of the authorization or its extension, which will be paid annually, during the validity of these, considering what is stated in rule 1.6.2. of the RGCE.

Legal Basis Articles 14, 14-A, 14-D, 100, 100-A, 135-A and 135-B of the Law and 40, subsection n) of the LFD, rules 1.2.2., 1.6.2. and 4.8.1. of the RGCE and Annex 19 of the RMF.

134/LA Application for voluntary cancellation of the authorization to designate merchandise to the strategic supervised warehouse regime.

Procedure Service Description of the Procedure or Service Amount Submits the application for the voluntary cancellation of the authorization to designate merchandise to the strategic supervised warehouse regime. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it submitted? Legal entities that have the use or enjoyment of properties located within the enabled strategic supervised warehouse. When you wish to voluntarily cancel the authorization to designate merchandise to the strategic supervised warehouse regime.

282 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 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, during hours from 9:00 to 18:00 hours from Monday to Thursday 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 proof of receipt.

What requirements must I meet? I. Declare under oath the following: a) The date from which you will cease to carry out operations under the strategic supervised warehouse regime. b) The date from which you will conclude the use or enjoyment of the property enabled as a strategic supervised warehouse or, if applicable, if you will continue to carry out foreign trade operations under another customs regime in the mentioned property. II. The notice or agreement with the administrator of the property enabled in which you designate merchandise to the strategic supervised warehouse regime.

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? By email: apoyojuridico_1@sat.gob.mx with the name of the applicant, date and receipt folio. No.

Resolution of the Procedure or Service The customs authority will analyze the information received and resolve the request through the registry office of the DGJA.

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 Five days. Five days. Five 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 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 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 135-A of the Law and rules 1.2.2. and 4.8.1. of the RGCE.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 283 135/LA Notice of modification of the corporate purpose of societies previously constituted for the provision of services of the customs broker.

Procedure Service Description of the Procedure or Service Amount Submits this notice when the corporate purpose of previously constituted societies is modified. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it submitted? The customs broker. When you are interested in giving notice of the modification to the corporate purpose of previously constituted societies, within a period not exceeding four months counted from their formal incorporation into the customs agency.

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, 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 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 proof of receipt.

What requirements must I meet? You must attach to the free writing the notarial instrument in which the modification of the corporate purpose is recorded.

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? Not applicable. Not applicable.

Resolution of the Procedure or Service Not applicable.

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

284 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 Additional Information Not applicable.

Legal Basis Articles 167-D and 167-E of the Law and rules 1.2.2. and 1.12.15. of the RGCE.

136/LA Notice of kinship of customs brokers with the head or deputy head of the customs office.

Procedure Service Description of the Procedure or Service Amount Submits this procedure to give notice of kinship of customs brokers with the head or deputy head of the customs office. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it submitted? The customs agency. When you are interested in giving notice of kinship of customs brokers with the head or deputy head of the customs office, within ten days counted from the issuance of the authorization to act in the customs office where the official with kinship is located.

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, 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 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 proof of receipt.

What requirements must I meet? Attach to the free writing the birth certificates and, if applicable, marriage certificates with which kinship by blood in a direct line without limitation of degree and collateral up to the fourth degree or by affinity with the head or any of the deputy heads of any of the customs offices where you operate is accredited.

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? Not applicable. No.

Resolution of the Procedure or Service Not applicable.

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 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.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 285 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 Not applicable.

Legal Basis Articles 167-F and 167-G of the Law and rules 1.2.2. and 1.12.15. of the RGCE.

137/LA Notice of incorporation and disincorporation of partners of the customs agency.

Procedure Service Description of the Procedure or Service Amount Submits notice of the incorporation and disincorporation of partners of the customs agency. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it submitted? The customs agency. I. When you are interested in giving notice of the incorporation and disincorporation of partners of the customs agency. II. Ten days after the incorporation or disincorporation of the partner is formalized.

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, 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 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 proof of receipt.

What requirements must I meet? Attach to the free writing the constitutive act with which the incorporation or disincorporation of the partners to the customs agency is accredited.

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? Not applicable. Not applicable.

286 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 Resolution of the Procedure or Service Not applicable.

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 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 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 partners who make up a customs agency cannot be members of another agency simultaneously.

Legal Basis Articles 167-F and 167-G of the Law and rules 1.2.2. and 1.12.15. of the RGCE.

138/LA Application for the reactivation of the customs broker patent.

Procedure Service Description of the Procedure or Service Amount Submits the application for the reactivation of the customs broker patent, when disincorporated from a customs agency. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it submitted? The customs brokers. When you wish the reactivation of the customs broker patent, when disincorporated from a customs agency.

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, 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 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 proof of receipt.

What requirements must I meet? Present the documents that prove the disincorporation from the customs agency.

What conditions must I meet? Not applicable.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 287

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 will be notified to you in the forms set forth 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. 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 Personal attention at the ANAM 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.

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 time limit for ANAM to resolve the procedure will be calculated from the presentation of the written request.

Legal Basis Article 167-N of the Law and rule 1.12.6. of the RGCE.

139/LA Notice of incorporation of a substitute customs agent into societies previously constituted.

Procedure Service Description of the Procedure or Service Amount Submits the notice of incorporation when the substitute customs agent wishes to incorporate into societies previously constituted by the substituted customs agent. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it submitted? Substitute customs agents. Fifteen days after obtaining the patent by substitution.

Where can I submit 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, with an attention 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 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 written document, as a receipt.

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What requirements must I meet? I. Free written document, in which you must state the following: a) Customs agent patent number. b) If applicable, authorization number to act before customs offices in addition to your assignment. II. Notarial instrument in which the incorporation of the substitute customs agent into the society is recorded.

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? Not applicable. No.

Resolution of the Procedure or Service Not 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. Three months. Ten days.

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

CHANNELS FOR ATTENTION

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 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, 18-A, and 37 of the CFF and 222 of the Regulations, and rules 1.4.11. and 1.4.13. of the RGCE.

140/LA Notice of extension of deadlines to comply with requirements of certified companies.

Procedure Service Description of the Procedure or Service Amount Submits the notice to extend the deadlines for requirements up to the same deadline, on a single occasion, derived from procedures applicable to the integral certification scheme. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it submitted? Companies that have registration in the company certification scheme under the modalities of VAT and IEPS, Commercializer and Importer, Authorized Economic Operator, and Certified Commercial Partner, any sector. Within the deadline set to comply with the requirement.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 289

Where can I submit it? Before the parts office of the AGACE, located at Avenida Hidalgo number 77, Module III, ground floor, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, with an attention schedule from 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 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 written document, as a receipt.

What requirements must I meet? State in the free written document the number of the official letter by which the authority required you to provide information, documentation, or compliance with obligations, as well as the reasons justifying the extension of the deadline.

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

What document do I obtain upon completing the Procedure or Service? What is the validity of the Procedure or Service? Receipt. Ten days.

CHANNELS FOR ATTENTION

Inquiries and doubts MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for the United States and Canada, in option 7 Foreign Trade, Submenu 7 integral certification scheme and by email, certificacion.iva.ieps@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 The ten days of the deadline extension will begin to be calculated from the day following the expiration of the deadline set to attend the requirement of the corresponding procedure.

Legal Basis Articles 100-A of the Law, 28-A VAT Law, 15-A IEPS Law, and 18, 18-A, and 19 of the CFF, rules 1.2.2., 7.1.2., 7.1.6., 7.1.9., 7.1.11., 7.2.1., 7.2.2., 7.2.3., 7.2.4., 7.4.1., 7.4.10., 7.4.11., 7.5.1., 7.5.2., 7.5.3., and 7.5.4., and Annex 1 of the RGCE.

290 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

141/LA Application for inscription in the Sectoral Exporters Register.

Procedure Service Description of the Procedure or Service Amount Submits the application for inscription in the Sectoral Exporters Register. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it submitted? Natural or legal persons who require exporting goods listed in Annex 10, fraction II of the RGCE. When you wish to register in the Sectoral Exporters Register.

Where can I submit it? I. In any of the ADSCs. II. By messenger service or certified mail. III. At the parts office of 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. IV. Through the SAT Portal, through a clarification case, at the following link: www.sat.gob.mx, section Other procedures and services, subsection Clarification, electronic assistance and orientation/Submit your clarification as a taxpayer, using the tag INSCRIPCIÓN_PGIYSE_EXS, indicating in the subject Line Inscription PES and in Description precisely that registration in the Sectoral Exporters Register is requested, specifying the sector or sectors you wish to increase.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service? I. Fill out form A6 Authorization of inscription for the sectoral exporters register (Rule 1.3.7.), contained in Annex 1 of the RGCE. II. Submit through the means referred to in the previous section form A6 mentioned above, along with the documentation referred to in this procedure sheet.

What requirements must I meet? I. Free written document with the autograph signature of the interested party or legal representative stating, under penalty of perjury, the list of documents attached to the application and the truthfulness of these, attaching official identification and, if applicable, notarized instrument of the general power of attorney for acts of administration or ownership. II. Sectors 1 Alcohol, denatured alcohol and uncrystallizable honey, 2 Beer, 3 Tequila, 4 Fermented alcoholic beverages (wines), 5 Distilled alcoholic beverages (liquors), 6 Cigars and processed tobacco, and 7 Energy drinks, as well as powders and syrups to prepare energy drinks, contained in Annex 10, fraction II of the RGCE, you must be up to date in the presentation of the Multiple Information Declaration of the Special Tax on Production and Services (MULTI-IEPS) of the merchandise you wish to export. III. Sector 8 Iron ores and their concentrates, contained in Annex 10, fraction II of the RGCE, in addition to what is established in fraction I, you must attach to your application: a) Copy of the document proving the validation of the folio granted by SEMARNAT, of the environmental impact authorization and of the authorization for change of land use in forest land, in the name of the natural or legal person applying. b) Copy of the mining concession title granted by the SE or, if applicable, the exploitation contract, accrediting its registration in the Public Mining Registry and that it is up to date in the payment of rights. c) Copy of the prior export permit issued by the SE, valid.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 291

IV. Sector 9 Gold, silver, and copper, contained in Annex 10, fraction II of the RGCE, in addition to what is established in fraction I, you must attach to your application: a) Copy of the testimonium or public deed in which the contract or constitution of the society is recorded and copy of the registration before the Public Registry that corresponds. b) Manifestation signed under penalty of perjury, by the representative or legal agent of the legal person, in which the date, origin of the gold, silver, or copper product is expressed, attaching for such purposes the corporate name and the RFC key of its main suppliers for the sale of the finished or semi-finished product to be exported. c) In the case of export of tariff fractions and NICO 7404.00.03 01, 7404.00.03 02, 7404.00.03 99, the requirements established in fraction V must also be met. V. Sectors 10 Plastics, 11 Rubber, 12 Wood and paper, 13 Glass, 14 Iron and steel, and 15 Aluminum, contained in Annex 10, fraction II of the RGCE, in addition to what is established in fraction I, you must attach the following: a) In a plain text file (txt), a list with the full name and the valid RFC key of the current partners, shareholders, associates, and legal representatives of the company, according to what is recorded in the minutes notarized before a public notary; who 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 application presented in My Portal through the tag REL SOCIOS ACC O ASOC RES EXT, through which Form Official 96 List 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 persons residing in Mexico who opt not to register in the RFC (Form Official 96), contained in Annex 1-A Fiscal Procedures of the RMF. b) Free written document signed by the legal representative stating, under penalty of perjury, the information on the industrial use of the merchandise to be exported, that is, the economic and technical activity to transform the raw material and convert it into other products, as well as the productive processes to which the merchandise to be exported is subjected. If you submit your application at the parts office of the ADSCs or AGSC or by messenger service or certified mail, the provisions in the previous subsections must be complied with by attaching the documents on a USB electronic storage device, as established in the procedures guides published in the mini-site of the importers and exporters register which is at the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/pes_inscripcion.html Or, you can access these guides from the SAT Portal /RFC Procedures/Importers and Exporters Register Mini-site.

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 taxpayer's tax domicile status must be Located. V. Not be in the list of companies published by SAT in accordance with articles 69 and 69-B, fourth paragraph of the CFF, with the exception of fraction VI of said article 69. VI. The tax mailbox status must be Validated.

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 of this Procedure or Service? Through the SAT Portal, at the following link: http://omawww.sat.gob.mx/PadronImportadoresEx portadores/Paginas/pes_inscripcion.html, No.

292 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

accessing the mini-site of the Importers and Exporters Register, within the additional material menu, in the section Consult results of the Exporters Register, with the folio number provided upon submitting your application or the RFC key of the applicant. If you submitted your application through a clarification case, you can follow up on it with the folio number through the SAT Portal, 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 Register, which you can consult at the following link: http://omawww.sat.gob.mx/PadronImportadoresEx portadores/Paginas/documentos/Guia_Casos_Acla racion_Orientacion.pdf Or, you can access said guide from the SAT Portal www.sat.gob.mx in the Catalog of SAT Mini-sites/Importers and Exporters Register.

Resolution of the Procedure or Service I. If you meet the requirements and conditions stated in this procedure sheet, your registration will be published in the mini-site of the Importers and Exporters Register within the additional material menu, in the section Consult results of the Exporters Register, in the Proceeding section. II. When the application has been rejected, the inconsistencies detected will be published in the mini-site of the Importers and Exporters Register within the additional material menu, in the section Consult results of the Exporters Register, in the Non-proceeding section. III. Your registration will not proceed if you do not submit form A6 Authorization of inscription for the sectoral exporters register (Rule 1.3.7.), contained in Annex 1 of the RGCE, or if it is not filled out correctly, or if you are suspended from the Importers Register for updating any of the circumstances stated in article 84 of the Regulations or in rule 1.3.3. of the RGCE. IV. When your application is rejected, you must remedy the observed inconsistencies and submit it again in accordance with this procedure sheet and rule 1.3.7. of the RGCE.

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 the requested information Ten days. The authority will not require the presentation of additional documentation. Not applicable.

What document do I obtain upon completing the Procedure or Service? What is the validity of the Procedure or Service? The results of the submitted procedures are published in the mini-site of the Importers Register to which you can access through the following link: http://omawww.sat.gob.mx/PadronImportadoresEx portadores/Paginas/pes_inscripcion.html Enter the Material additional menu, in the section Consult results of the Exporters Register, with the RFC key or the folio number provided upon submitting your application. Not applicable.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 293

CHANNELS FOR ATTENTION

Inquiries and doubts 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 hours, except non-working days. II. Personal attention at SAT offices, located in various cities in the country, on the days and schedules established in the following link: https://sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios III. Mini-site at the following link: http://omawww.sat.gob.mx/PadronImportador esExportadores/Paginas/index.html Or, you can access it from the SAT Portal /RFC Procedures/Importers and Exporters Register Mini-site.

Complaints and reports I. SAT Complaints and Reports: 55-88-52-22-22 from canywhere in the country and (+52) 55-88-52-22-22 for other countries. 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.

Additional Information I. Any doubt, clarification, or inquiry related to the procedure can be made through a clarification case on the SAT Portal, accessing the section: RFC Procedures/Importers and Exporters/Complement your Importers Register, Specific Sectors Importers, and Sectoral Exporters procedures, 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 Register which you can verify at the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaraci on_Orientacion.pdf, regarding Importers Register procedures, and Sectoral Exporters, published on the SAT Portal, in the mini-site of the importers and exporters register 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 submit the information mentioned above directly to 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. If you wish to provide additional information or documentation, you can do so through a clarification case on the same day you submit your procedure. II. Consult your situation and that of your tax domicile on the SAT Portal, click on Other procedures and services / see more/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 https://www.sat.gob.mx/consultas/operacion/44083/consulta-tu-informacion-fiscal. In case of not being located, enter a domicile verification request 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 tax domicile. 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 Register which is at the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaraci on_Orientacion.pdf III. When the information of the legal representatives, partners, shareholders, associates, and other persons who are part of the organizational structure, is not updated in the RFC key, you must update it in the Partners or shareholders application which is at the following link: https://www.sat.gob.mx/tramites/26216/actualiza-la-informacion-de-socios-o-accionistas., in accordance with procedure sheet 295/CFF Request for modification or incorporation of partners, shareholders, associates, and other persons who are part of the organizational structure of a legal person, as well as those who have control, significant influence, command power, and legal representatives, contained in Annex 1-A Fiscal Procedures of the RMF, selecting the type of procedure that corresponds, according to the following:

294 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

a) In the case of updating partners, shareholders, and other persons who are part of the organizational structure, you must select the type of procedure "Partners and Shareholders Notice" (form 295/CFF). b) In the case of the legal representative, you must select the Legal Representative Notice PI (6/LA, 7/LA, 141/LA and 142/LA).

To this end, you must attach the notarized 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 Relationships of Partners, Shareholders, Associates and Legal Representatives.

IV. The tax authority will verify that the compliance opinion of the individual or legal entity promoting the procedure, as well as that 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, 19, fraction XI of the IEPS Law, 27, 29, 32-D, 69 and 69-B of the CFF and 84 and 87 of the Regulation, rules 1.3.3. and 1.3.7. and Annexes 1 and 10 of the RGCE and Annexes 1 and 1-A of the RMF.

142/LA Request to lift the suspension in the Sectoral Exporters Registry.

Procedure Service Description of the Procedure or Service Amount Submits the request to lift the suspension in the Sectoral Exporters Registry. Free Payment of rights Cost: $

Who can request the Procedure or Service? Individuals or legal entities that were suspended in the Sectoral Exporters Registry.

When is it submitted? When you wish to lift the suspension in the Sectoral Exporters Registry.

Where can I submit it? I. In any of the ADSCs. II. By messenger service or certified mail. III. At the registry office of 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. IV. Through the SAT Portal, via a clarification case, in the following link: www.sat.gob.mx, section Other procedures and services subsection Electronic clarification, assistance and orientation/Submit your clarification as a taxpayer, using the tag REINCORPORACION_PGIYSE_EXS, indicating in the subject Line Reinscription PES and in Precise Description that it is requested to lift the suspension in the Sectoral Exporters Registry, specifying the sector or sectors in which you wish to be reincorporated.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service? I. Fill out the Format A6 Authorization of inscription for the sectoral exporters registry (Rule 1.3.7.), contained in Annex 1 of the RGCE. II. Submit through the means referred to in the previous section the aforementioned Format A6, together with the documentation referred to in this procedure sheet.

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What requirements must I meet? I. Free written statement with the autograph signature of the interested party or legal representative manifesting, under oath, the list of documents attached to the request and the truthfulness of these, attaching official identification and, if applicable, the notarized instrument of the general power of attorney for acts of administration or ownership. II. Sectors 1 Alcohol, denatured alcohol and uncrystallizable honey, 2 Beer, 3 Tequila, 4 Fermented alcoholic beverages (wines), 5 Distilled alcoholic beverages (liquors), 6 Cigars and processed tobacco and 7 Energy drinks, as well as powders and syrups to prepare energy drinks, contained in Annex 10, fraction II of the RGCE, you must be current in the presentation of the Multiple Information Declaration of the Special Tax on Production and Services (MULTI-IEPS), of the merchandise you wish to export. III. Sector 8 Iron ores and their concentrates, contained in Annex 10, fraction II of the RGCE, in addition to what is established in fraction I, you must attach to your request: a) Copy of the document that proves the validation of the folio granted by SEMARNAT, of the authorization in the matter of environmental impact and of the authorization of change of land use in forest lands, in the name of the individual or legal entity applicant. b) Copy of the mining concession title granted by the SE or, if applicable, the exploitation contract, accrediting its inscription in the Public Mining Registry and that it is current in the payment of rights. c) Copy of the prior export permit issued by the SE, valid. IV. Sector 9 Gold, silver and copper, contained in Annex 10, fraction II of the RGCE, in addition to what is established in fraction I, you must attach to your request: a) Copy of the testimonium or public deed, in which the contract or constitution of the society is recorded and copy of the inscription before the Registry that corresponds. b) Manifestation signed under oath by the representative or legal attorney of the legal entity, in which the date, origin of the gold, silver or copper product is expressed, attaching for such purposes the corporate name and the key in the RFC of its main suppliers by concept of sale of the finished or semi-finished product to export. c) In the case of export of tariff fractions and NICO 7404.00.03 01, 7404.00.03 02, 7404.00.03 99, in addition, the requirements established in fraction V must be met. V. Sectors 10 Plastics, 11 Rubber, 12 Wood and paper, 13 Glass, 14 Iron and steel and 15 Aluminum, contained in Annex 10, fraction II of the RGCE, in addition to what is established in fraction I, you must attach the following: a) In a plain text file (txt), list with the full name and the valid key in the RFC of the current partners, shareholders, associates and legal representatives of the company, in accordance with what is recorded in the minutes notarized before a public notary; who 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 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 the procedure sheet 139/CFF Declaration of relationship of partners, shareholders or associates residing abroad of legal entities residing in Mexico who opt not to register in the RFC (Official Form 96), contained in Annex 1-A Tax procedures of the RMF. b) Free written statement signed by the legal representative manifesting, under oath, the information on the industrial use of the merchandise to be exported, that is, the economic and technical activity to transform the raw material and convert it into other products, as well as the productive processes to which the merchandise to be exported is subjected. If you submit your request at the registry office of the ADSC or AGSC or by messenger service or certified mail, what is established in the previous subsections must be complied with by attaching the documents in a storage device for electronic equipment USB, in accordance with what is established in the Guide of procedures for Registries that is published in the minisite of the importers and exporters registry which is in the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/pes_inscripcion.html Or, you can access these guides from the SAT Portal / RFC Procedures / Minisite of the Importers and Exporters Registry.

VI. You must attach a legible copy of the documentation with which you prove that the cause(s) for which you were suspended from the Sectoral Exporters Registry has (have) been remedied.

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Under what conditions must I comply? I. Be registered and active in the RFC. II. Have a valid e.firma. III. Be current in the fulfillment of your tax obligations. IV. The taxpayer's tax domicile status must be Located. V. 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 the aforementioned article 69. 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? Through the SAT Portal, in the following link: http://omawww.sat.gob.mx/PadronImportadoresExpo rtadores/Paginas/pes_inscripcion.html, accessing the minisite of the Importers and Exporters Registry, within the menu of additional material, in the section Consult results of the Exporters Registry, with the folio number that was provided when submitting your request or the key in the RFC of the promoter. If you submitted your request through a clarification case, you can follow up on it with the folio number through the SAT Portal, 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, which you can consult in the following link: http://omawww.sat.gob.mx/PadronImportadoresExpo rtadores/Paginas/documentos/Guia_Casos_Aclaraci on_Orientacion.pdf Or, you can access this guide from the SAT Portal www.sat.gob.mx in the Catalog of SAT Minisites/Importers and Exporters Registry.

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, your registration will be published in the minisite of the Importers and Exporters Registry within the menu of additional material, in the section Consult results of the Exporters Registry, in the section Proceeding. II. When your request has been rejected, the inconsistencies detected will be published in the minisite of the Importers and Exporters Registry within the menu of additional material, in the section Consult results of the Exporters Registry, in the section Improper. III. Registration will not proceed if you do not present Format A6 Authorization of inscription for the sectoral exporters registry (Rule 1.3.7.), contained in Annex 1 of the RGCE, or if it is not filled out correctly; or if you are suspended from the Importers Registry for updating any of the scenarios indicated in article 84 of the Regulation or in rule 1.3.3. of the RGCE. IV. When your request is rejected, you must remedy the inconsistencies observed and submit it again in accordance with this procedure sheet and rule 1.3.7. of the RGCE.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 297

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. 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? What is the validity of the Procedure or Service? The results of the submitted procedures are published in the minisite of the Importers Registry to which you can access through the following link: http://omawww.sat.gob.mx/PadronImportadores Exportadores/Paginas/pes_inscripcion.html By entering the menu of Additional material, in the section Consult results of the Exporters Registry, with the key in the RFC or the folio number provided when submitting your request. Not applicable.

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 hours, except non-working days. II. Personal attention at SAT offices, located in various cities in the country, on the days and schedules established in the following link: https://sat.gob.mx/personas/directorio nacional-de-modulos-de-servicios tributarios III. Minisite in the following link http://omawww.sat.gob.mx/PadronImporta doresExportadores/Paginas/index.html Or, you can access this guide from the SAT Portal/RFC Procedures/ Minisite of the Importers and Exporters Registry. I. SAT Complaints and Reports: 55-88-52-22-22 from anywhere in the country and (+52) 55-88-52-22-22 for other countries. II. Email: denuncias@sat.gob.mx III. Through the SAT Portal in the following link: https://www.sat.gob.mx/aplicacion/50409/presenta-tu queja-o-denuncia IV. Red phones located at SAT offices.

Additional Information I. Any doubt, clarification or consultation related to your procedure can be made 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 Sectoral 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 which you can verify in the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaraci on_Orientacion.pdf, in relation to procedures of the Importers Registry, and Sectoral Exporters, published in 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 additionally you will find guides, rules, instructions and information related to the procedure. In addition to this option, you can present the aforementioned information directly to 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.

298 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

If you wish to provide additional information or documentation, you can do so through a clarification case on the same day you enter your procedure. II. When you wish to reduce any of the sectors in which you are registered, you can request its cancellation through the same means without the need to meet additional requirements, as long as you are not in a suspension procedure. III. Consult your situation and that of your domicile on the SAT Portal, click on Other procedures and services / see more/consult your tax information/enter your RFC and password; and check your fiscal location (Domicile Status/Taxpayer 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 and password, indicating the option of Internet Services/Services or requests/ using the tag VERIF DOM_PGIYSE_EXS, directed to the ADSC corresponding to your tax 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 and service 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_Aclaraci on_Orientacion.pdf IV. When the information of the legal representatives, partners, shareholders, associates and other persons who are part of the organizational structure is not updated in the RFC, you must update it in the Partners or shareholders application, which is in the following link: https://www.sat.gob.mx/tramites/26216/actualiza-la-informacion-de-socios-o-accionistas., in accordance with the procedure sheet 295/CFF Request for modification or incorporation of partners, shareholders, associates and other persons who are 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 Tax procedures of the RMF, selecting the type of procedure that corresponds, according to the following: a) In the case of updating partners, shareholders and other persons who are part of the organizational structure, you must select the type of procedure Partners and Shareholders Notice (form 295/CFF). b) In the case of updating the legal representative, you must select the Legal Representative Notice PI (6/LA, 7/LA, 141/LA and 142/ LA).

To this end, you must attach the notarized 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 Relationships of Partners, Shareholders, Associates and Legal Representatives.

Legal Basis Articles 59, fraction IV of the Law, 19, fraction XI of the IEPS Law, 27, 29, 32-D, 69 and 69-B of the CFF and 84 and 87 of the Regulation, rules 1.3.3. and 1.3.7. and Annexes 1 and 10 of the RGCE and Annexes 1 and 1-A of the RMF.

143/LA Request to voluntarily cease registration in the Sectoral Exporters Registry.

Procedure Service Description of the Procedure or Service Amount Submits the request to voluntarily cease registration in the Sectoral Exporters Registry. Free Payment of rights Cost: $

Who can request the Procedure or Service? Individuals and legal entities registered in the Sectoral Exporters Registry.

When is it submitted? When you wish to reduce specific sectors of the Sectoral Exporters Registry in which you are registered.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 299

Where can I submit it? I. In any of the ADSCs. II. By messenger service or certified mail. III. At the registry office of 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.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service? Submit a free written statement through the means referred to in the previous section, addressed to the Central Administration of Registry Operations of the AGSC.

What requirements must I meet? Submit a free written statement with the autograph signature of the interested party or legal representative in which you must manifest, under oath, your willingness to cease your registration in any sector of the Sectoral Exporters Registry, attaching official identification and, if applicable, the documents notarized with which you prove your legal representation.

Under what conditions must I comply? Be registered in any sector of the Sectoral Exporters Registry.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Through the following link: http://omawww.sat.gob.mx/PadronImportadoresExpo rtadores/Paginas/pes_inscripcion.html, accessing the minisite of the Importers and Exporters Registry, section of results consultation, within the menu of additional material, in the section Consult results of the Exporters Registry with the folio number that was provided to you when submitting your request or the key in the RFC of the promoter.

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

300 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

ATTENTION CHANNELS Inquiries and Questions | Complaints and Reports

I. Telephone Attention, MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for the United States and Canada, options 7-3. II. 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 III. Via Chat: http://chat.sat.gob.mx IV. Minisite at the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/index

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 at SAT offices.

Additional Information Not applicable.

Legal Basis Articles 59, fraction IV of the Law and 87 of the Regulations and rules 1.2.2., 1.3.3. and 1.3.7. of the RGCE.

144/LA Notice for the destruction of goods belonging to the Federal Treasury.

Procedure Service

Description of the Procedure or Service	Amount
Submits the notice to inform the authority that you will proceed with the destruction of goods deposited in authorized or concessioned supervised premises that have become property of the Federal Treasury.	Free

Payment of Rights Cost: $

Who can request the Procedure or Service?	When is it submitted?
Authorized or concessioned supervised premises.	Five days before the date of destruction.

Where can I submit it? |

Before the ADACE corresponding to the location where the goods are located, during business hours from 8:00 to 14:30 hours, Monday to Friday.

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 document as a receipt of receipt.

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

Under what conditions must I comply? Not applicable.

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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 If you do not meet any requirement, the ADACE will reject the procedure, stating that you cannot carry out the destruction procedure until you resubmit the notice meeting all requirements, at least five days before the new date set to carry out the destruction.

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

ATTENTION CHANNELS Inquiries and Questions | 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 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. 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 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 at SAT offices.

Additional Information I. The destruction must be carried out at 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 being destroyed, the description of the destruction process carried out, the entry permit numbers with which they were introduced into the territory, and the document reflecting the origin of the goods will be recorded. III. In the event that the authority does not appear on the day, hour, and place indicated in the notice, the personnel of the supervised premises carrying out the destruction of the goods must draw up a statement of facts and send a copy thereof to the ADACE within five days following the day it was drawn up, keeping the original of the statement of facts drawn up. IV. Authorized or concessioned supervised premises must safeguard the statement as part of their accounting for the periods established in the applicable tax provisions for such effects. V. When you change the destruction date, you must submit 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 Regulations, 196-A, fraction IV of the CFF and rule 2.2.6. of the RGCE.

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145/LA Request for connection to the 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
Submits the request when you require connection to the SAAI to carry out 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?	When is it submitted?
Associations or guild chambers to which ship agents, general agents, or ship consignors, international freight agents, or persons who have authorization to provide electronic pre-validation of data services, contained in the entry permits, belong.	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.

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 document as a receipt of receipt.

What requirements must I meet? I. Free-form document in which you must state that you currently provide or wish to provide the information transmission service referred to in rules 1.9.8. and/or 1.9.9. of the RGCE. II. Certified copy of your articles of incorporation. III. Certified copy of the notarial power of attorney accrediting the powers of the person signing the request. Document accrediting that the associates or members are maritime transportation companies, international freight agents, general ship agents, ship consignors, or international freight agents as applicable.

Under what conditions must I comply? 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. 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?	Will the ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service?
Through the email inbox: enlaceterceros.aga@sat.gob.mx	No.

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

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 303

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
Not applicable.	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 receipt.	Conclusive procedure.

ATTENTION CHANNELS Inquiries and Questions | Complaints and Reports

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 business hours Monday to Thursday from 9:00 to 17:00 hours, and Friday from 9:00 to 14:00 hours.

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 Regulations and rules 1.9.8. and 1.9.9. of the RGCE.

146/LA Notice to leave without effect the suspension to operate in the SEA for the clearance of goods.

Procedure Service

Description of the Procedure or Service	Amount
Submits the notice when you require to be reactivated in the SEA having been applied the suspension to operate in the SEA for the clearance of goods referred to in article 184-C of the Law.	Free

Payment of Rights Cost: $

Who can request the Procedure or Service?	When is it submitted?
Customs brokers and importers.	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.

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 document as a receipt of receipt.

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

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.

304 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service?	Will the SAT or the ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service?
In the offices of the authority exercising its verification powers.	No.

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

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

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, when the notice is rejected.	Not applicable.

ATTENTION CHANNELS Inquiries and Questions | Complaints and Reports

I. Personal attention at SAT offices, located at Avenida Hidalgo, number 77, postal code 06300 Guerrero Neighborhood, Cuauhtémoc Municipality, Mexico City, during business 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 business hours Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.

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 Application for cell phone, section Complaints and Reports. 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 period for the SAT or the ANAM to resolve the procedure will begin to run from the presentation of the notice before the offices of the authority exercising its verification powers.

Legal Basis Article 184-C of the Law, Estimated Prices Resolution and rules 1.4.14. and 1.6.28. of the RGCE.

147/LA Notice to import in various moments disassembled or unassembled goods.

Procedure Service

Description of the Procedure or Service	Amount
Submits the notice when you import disassembled or unassembled goods in various moments and different customs.	Free

Payment of Rights Cost: $

Who can request the Procedure or Service?	When is it submitted?
Legal or natural persons who import disassembled and unassembled goods.	With five days prior to the first shipment.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 305

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 from the SHCP. III. Select Submission of notices from the Foreign Trade Records section. IV. Choose the option of the type of notice to be made. V. Enter the requested information. VI. Attach the requested information. VII. Sign the request.

What requirements must I meet? I. Indicate the entry permit number or permits with which the goods were introduced. II. In the case of consolidated notices, indicate the certification date or dates. III. Indicate the address where the goods will be assembled. IV. In subsequent or later notices to assemble goods, indicate the number of the identifier corresponding to the first notice transmitted with which it is related.

Under what conditions must I comply? I. Have a valid e.firma. II. The status of the taxpayer's tax 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, in accordance with articles 69, second-to-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?
Not applicable.	No.

Resolution of the Procedure or Service Not applicable.

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

ATTENTION CHANNELS Inquiries and Questions | 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 at SAT offices.

306 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024

Additional Information I. Those who carry out more than two imports per month must submit a notice, at least five days in advance of the first import of the period, which will cover the imports carried out in a period of twelve months. II. In each import entry permit you must attach a copy of the corresponding notice. III. Once the imported goods are assembled, you must submit a notice as established in this sheet, at least five days in advance of the start of its use. IV. When the goods described in this rule are imported through a single entry permit and in the same operation or when the import is carried out in accordance with rules 3.1.21., fraction II, subsection b) and 4.6.10., fraction III, subsection b) of the RGCE, it will not be necessary to submit the reference notice.

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 rules 1.2.2. and 3.1.26. of the RGCE.

148/LA Request for compliance with NOM of commercial information.

Procedure Service

Description of the Procedure or Service	Amount
Submits the request to comply with the NOM of commercial information at the tax address declared in the entry permit of the goods.	Free

Payment of Rights Cost: $

Who can request the Procedure or Service?	When is it submitted?
Natural and legal persons.	When you are interested in complying with the NOM of commercial information at the tax address declared in the entry permit of the goods, within three days following the issuance and notification of the retention act raised for such effect.

Where can I submit it? |

Before the customs office that issued the retention act of the goods.

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 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 document as a receipt of receipt.

What requirements must I meet? I. Free-form document, in which you must state the following: a) That you opt to comply with the NOM of commercial information at the tax address declared in the entry permit of the goods, within the term of thirty days referred to in article 158, last paragraph of the Law and in case of failure, you are obliged to deliver the goods within ten days in the supervised premises indicated by the authority. b) That the goods that did not comply with the NOM of commercial information will not be subject to alienation until the corresponding standards are met and will be kept at the tax address declared in the entry permit. II. Attach the electronic format D9 Multiple Payment Form for foreign trade, contained in Annex 1 of the RGCE, with which you accredit the payment of the fine established in article 185, fraction XIII of the Law. III. When the authority determines to resolve the present request 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 entry permit declaring the keys corresponding to Annex 22 of the RGCE, accrediting the compliance with the labeling of the goods that correspond. When it concerns omitted or inaccurate data relating to the commercial information identified in Annex 26 of the RGCE, the rectification of the entry permit will not be necessary. b) Present before the customs office that issued the retention act and prior to the conclusion of the term referred to in this fraction, a free-form document attaching the documents that accredit the compliance with the NOM of commercial information.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 307 What conditions must I comply with? I. There must be no cause for seizure or additional infringement other than the retention of goods in the operation in question. Applies to incidents detected during customs recognition. II. As long as the NOMs on commercial information are complied with, the goods subject to retention must be kept at the declared fiscal address of destination in the customs declaration, 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? At the customs office that issued the retention report of the goods. Will the authority carry out any inspection or verification to issue the resolution of this Procedure or Service? No.

Resolution of the Procedure or Service I. The customs authority will issue the corresponding resolution. II. In case of non-compliance with any of the requirements, the benefit will be denied by communicating the reason for rejection via email from the customs office to the interested party's email address stated 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/

Additional Information I. The maximum time limit for the authority to resolve the procedure will be calculated from the day following the submission of the free-form letter. II. Importers who do not comply with the NOMs within the time limit granted for such purposes 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 within the established time limit, 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 the other applicable sanctions. III. In the case of natural persons, the custodian of the goods will be the taxpayer, and in the case of legal entities, it will be their legal representative (importers). IV. The thirty-day period referred to in Article 158, last paragraph of the Law and item a) of section I of the subsection "What requirements must I comply with?", is not interrupted or suspended by the submission of this application.

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

308 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 149/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 importation of used vehicles, published in the DOF on July 01, 2011 and its subsequent modifications. Free Payment of duties Cost: $

Who can request the Procedure or Service? When is it submitted? Natural and legal persons who carry out the definitive importation of vehicles in accordance with the Decree regulating the definitive importation of used vehicles, published in the DOF on July 01, 2011 and its subsequent modifications. 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. Enter 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 of the type of notice to be submitted. V. Enter the requested information. VI. Attach the requested information. VII. Sign the application.

What requirements must I comply with? I. The file name will be formed by the XLS or XLSX extension, the letters IMP, and 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 consist of 23 fields separated by at least one blank space, corresponding to:

1. First field: to the VIN or serial number of 17 positions;
2. Second field: to the model year of 4 positions;
3. Third field: to the number of cylinders;
4. Fourth field: to the number of doors;
5. Fifth field: to the value declared at customs, expressed in dollars;
6. Sixth field: to the amount of tariff paid;
7. Seventh field: to the amount paid for the DTA;
8. Eighth field: to the amount paid for the VAT derived from the importation;
9. Ninth field: to the sales value without VAT;
10. Tenth field: to the transaction identifier number corresponding to the import notice, in case the notice is submitted for the sale of the vehicle.
11. Eleventh field: to the brand and model;
12. Twelfth field: to the customs declaration number;

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 309 13. Thirteenth field: to the payment method; 14. Fourteenth field: in case of existence, to the circulation license plate number in the country of origin; 15. Fifteenth field: to the name stated in the vehicle's title or the name of the person to whom ownership has been transferred; 16. Sixteenth field: to the country that issued the title of ownership; 17. Seventeenth field: to the state or province of the country that issued the title of ownership; 18. Eighteenth field: to the odometer; 19. Nineteenth field: to the title number; 20. Twentieth field: to the export document number; 21. Twenty-first field: to the way of acquiring the imported vehicle; 22. Twenty-second field: to the folio of the CFDI for the importation service; 23. Twenty-third field: to the folio of the CFDI for the subsequent sale after the dispatch of the imported vehicle.

What conditions must I comply with? I. Have a valid e.firma. II. The taxpayer's fiscal address status must be Located. III. The tax mailbox status 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, in accordance with articles 69, second-to-last paragraph, with the exception of section 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? Not applicable. 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 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 acknowledgment. What is the validity of the Procedure or Service? Not applicable.

ATTENTION CHANNELS Inquiries and doubts 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 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.

310 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 Additional Information I. The XLS or XLSX file indicated in section I of the subsection "What requirements must I comply with?" must be attached and transmitted in the Digital Window. II. The records must not contain additional information, such as: titles, margins, boxes, 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 with numbers and without fractions of peso or dollar, as applicable. V. When the imported vehicle is not sold in the month it is imported, a zero will be entered in the ninth field. VI. In the month in which the sale of the aforementioned vehicle is carried out, the complete information corresponding to that unit must be provided again. VII. When in a month you do not import or sell any vehicle, the corresponding file will carry only in the first row the RFC key in the first position, and from the second row onwards you must enter the legend N/A.

Legal Basis Articles 35, 36, 36-A, 37 and 37-A of the Law, 2nd, section I, Rule 2 of the LIGIE, 32-D and 69-B of the CFF and 8 and 9 of the Decree regulating the definitive importation of used vehicles, published in the DOF on July 01, 2011 and its subsequent modifications, rules 1.2.2. and 3.5.7. and Annex 22 of the RGCE.

150/LA Notice of temporary importation of goods carried out by residents abroad. Procedure Service Description of the Procedure or Service Amount Submits the temporary importation 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 importation 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. Enter 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 of the type of notice to be submitted. V. Enter the requested information. VI. Attach the requested information. VII. Sign the application.

What requirements must I comply with? 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 declaration indicating the name of the person residing abroad and the resident in national territory.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 311 III. Original of the letter from a resident in national territory assuming joint responsibility, in accordance with Article 26, section VIII of the CFF, regarding fiscal credits that may arise due to non-compliance with 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 temporarily imported goods. 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 comply with? I. Vehicles cannot be subject to this procedure. II. The application must be submitted by the resident abroad. III. For the purposes of section III of the subsection "What requirements must I comply with?", that the resident in national territory assuming joint responsibility has the following: a) The fiscal address status must be Located. b) The tax mailbox status 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, in accordance with articles 69, second-to-last paragraph, with the exception of section 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? Not applicable. 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 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 acknowledgment. What is the validity of the Procedure or Service? Not applicable.

ATTENTION CHANNELS Inquiries and doubts 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 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.

312 (First Section) OFFICIAL GAZETTE Monday, January 8, 2024 Additional Information The documentation indicated in the subsection "What requirements must I comply with?" must be digitized and transmitted through the Digital Window.

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

151/LA Notice of transfer of goods from companies with IMMEX Program 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 performed. 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 performed. Free Payment of duties Cost: $

Who can request the Procedure or Service? When is it submitted? Companies with IMMEX Program. I. Prior to the transfer of the temporarily imported materials, machinery and equipment. II. In case of extension, before the six-month period ends, so that the goods remain in the facilities where the service is performed.

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. Enter 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 of the type of notice to be submitted. V. Enter the requested information. VI. Attach the requested information. VII. Sign the application.

What requirements must I comply with? I. IMMEX Program number of the transferring company. II. Customs declaration number or numbers with which the goods were introduced. III. Trade name or corporate name of the company that will perform 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 performed. V. Description, tariff classification and quantity in accordance with 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 more than six months in the facilities where the service is performed.

Monday, January 8, 2024 OFFICIAL GAZETTE (First Section) 313 What conditions must I comply with? I. Have a valid IMMEX Program. II. Have a valid e.firma. III. Be registered and active in the RFC. IV. The taxpayer's fiscal address status must be Located. V. The tax mailbox status must be found as Validated. VI. Be up to date in the fulfillment of the payment of contributions, benefits and your accessories.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Not applicable. 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 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 acknowledgment. What is the validity of the Procedure or Service? Not applicable.

ATTENTION CHANNELS Inquiries and doubts 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 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 transfer of the goods must be covered by the receipt acknowledgment of this notice or by any of the documents established in articles 146 of the Law and 106, section II, item d) of the CFF, as well as in rules 2.7.7.1.1. and 2.7.7.1.2. of the RMF. II. The 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 can be extended for an equal period, to keep the goods in the facilities of the company providing the service, provided that the company with IMMEX Program transmits the reason for the extension referred to in section VI of the subsection "What requirements must I comply with?".

Legal Basis Article 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.

Respectfully. Mexico City, December 15, 2023.- In substitution for the absence of the Head of the Tax Administration Service, based on Article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona, signs.- Rubric.