Annexes 10, 22 and 27 of the General Rules of Foreign Trade for 2025, published on December 30, 2024

4 OFFICIAL GAZETTE Tuesday, January 7, 2025
EXECUTIVE BRANCH
MINISTRY OF FINANCE AND PUBLIC CREDIT
ANNEXES 10, 22 AND 27 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025, PUBLISHED ON DECEMBER 30, 2024.

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 10 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025
Goods subject to registration in the Register of Importers of Specific Sectors or in the Sectoral Exporters Register

For the purposes of Article 59, Section IV of the Law, in relation to Rule 1.3.14., the goods for which it will be necessary to register in the Register of Importers of Specific Sectors or, as applicable, in the Sectoral Exporters Register, are hereby made known, as indicated below:

Contents
I. Register of Importers of Specific Sectors:
Sector 1. Chemical products.
Sector 2. Radioactive and nuclear.
Sector 3. Chemical precursors and essential chemicals.
Sector 4. Firearms and their parts, spare parts, accessories and ammunition.
Sector 5. Explosives and material related to explosives.
Sector 6. Chemical substances, materials for pyrotechnic uses and devices related to the use of explosives. Sector 7. Other weapons and accessories. Cold weapons and accessories. Detonators. Sector 8. Machines, apparatus, devices and artifacts, related to weapons and others. Sector 9. Cigars. Sector 10. Footwear. Sector 11. Textile and clothing. Sector 12. Ethyl alcohol. Sector 13. Hydrocarbons and fuels. Sector 14. Steel industry. Sector 15. Steel products. Sector 16. Automotive.

II. Sectoral Exporters Register:
Sector 1. Alcohol, denatured alcohol and uncrystallizable honey.
Sector 2. Beer.
Sector 3. Tequila.
Sector 4. Fermented alcoholic beverages (wines).
Sector 5. Distilled alcoholic beverages (liquors).
Sector 6. Cigars and processed tobacco.
Sector 7. Energy drinks, as well as powders and syrups to prepare energy drinks.
Sector 8. Iron ores and their concentrates.
Sector 9. Gold, silver and copper.
Sector 10. Plastics.
Sector 11. Rubber.
Sector 12. Wood and paper.
Sector 13. Glass.
Sector 14. Iron and steel.
Sector 15. Aluminum.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 5

I. Register of Importers of Specific Sectors:
Sector 1. Chemical products:
Tariff fraction and NICO Description Limitation
2812.11.01 Carbonyl dichloride (phosgene).
00 Carbonyl dichloride (phosgene).
2812.12.01 Phosphoryl chloride.
00 Phosphoryl chloride.
2812.13.01 Phosphorus trichloride.
00 Phosphorus trichloride.
2812.14.01 Phosphorus pentachloride.
00 Phosphorus pentachloride.
2812.15.01 Sulfur monochloride.
00 Sulfur monochloride.
2812.16.01 Sulfur dichloride.
00 Sulfur dichloride.
2812.17.01 Thionyl chloride.
00 Thionyl chloride.
2812.19.99 The others.
01 Arsenic trichloride.
99 The others.
2904.91.01 Trichloronitromethane (picrin chloride).
00 Trichloronitromethane (picrin chloride).
2920.22.01 Diethyl phosphite.
00 Diethyl phosphite.
2921.19.99 The others.
99 The others.
Only 2-N,N-dialkylaminoethanol and its salts.
2922.17.01 Methyldiethanolamine and ethyldiethanolamine.
00 Methyldiethanolamine and ethyldiethanolamine.
2930.60.01 2-(N,N-Diethylamino)ethanethiol.
00 2-(N,N-Diethylamino)ethanethiol.
2930.70.01 Bis(2-hydroxyethyl) sulfide (thiodiglycol (INN)).
00 Bis(2-hydroxyethyl) sulfide (thiodiglycol (INN)).
2931.41.01 Dimethyl methylphosphonate.
00 Dimethyl methylphosphonate.
2931.44.01 Methylphosphonic acid.
00 Methylphosphonic acid.
2931.45.01 Salt of methylphosphonic acid and (aminoiminomethyl)urea (1:1).
00 Salt of methylphosphonic acid and (aminoiminomethyl)urea (1:1).

6 OFFICIAL GAZETTE Tuesday, January 7, 2025
2931.47.01 Methylphosphonate of (5-ethyl-2-methyl-2-oxide-1,3,2-dioxaphosphinan-5-yl)methyl methyl.
00 Methylphosphonate of (5-ethyl-2-methyl-2-oxide-1,3,2-dioxaphosphinan-5-yl)methyl methyl.
2931.49.99 The others.
01 Methylphosphonate of (Aminoiminomethyl)-urea; Diethyl methylphosphonate and other esters. 08 3-(Trihydroxysilyl)propyl sodium methylphosphonate. 09 Methylphosphonate of bis[(5-ethyl-2-methyl-2-oxide-1,3,2-dioxaphosphinan-5-yl)methyl].
2931.90.99 The others.
00 The others.

Sector 2. Radioactive and nuclear:
Tariff fraction and NICO Description Limitation
2612.10.01 Uranium ores and their concentrates.
00 Uranium ores and their concentrates.
2612.20.01 Thorium ores and their concentrates.
00 Thorium ores and their concentrates.
2844.10.01 Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures, containing natural uranium or compounds of natural uranium.
00 Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures, containing natural uranium or compounds of natural uranium. Only: Natural uranium and its chemical compounds or concentrates; metal, alloys, dispersions (including cermets), ceramic products and mixtures, containing natural uranium or compounds of natural uranium; except: quantities less than 500 kilograms of natural uranium, considering exports made within the same 12-month period to the same destination country and quantities that the Government satisfactorily proves will be used solely in non-nuclear activities, such as the production of alloys or ceramic materials.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 7
2844.20.01 Uranium enriched in U 235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures, containing uranium enriched in U 235, plutonium or compounds of these products.
00 Uranium enriched in U 235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures, containing uranium enriched in U 235, plutonium or compounds of these products.
2844.30.01 Uranium depleted in U 235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures, containing uranium depleted in U 235, thorium or compounds of these products.
00 Uranium depleted in U 235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures, containing uranium depleted in U 235, thorium or compounds of these products.
2844.41.01 Tritium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures, containing tritium or its compounds.
00 Tritium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures, containing tritium or its compounds.
2844.42.01 Actinium-225, actinium-227, californium-253, curium-240, curium-241, curium-242, curium-243, curium-244, einsteinium-253, einsteinium-254, gadolinium-148, polonium-208, polonium-209, polonium-210, radium-223, uranium-230 or uranium-232, and their compounds; alloys, dispersions (including cermets), ceramic products and mixtures, containing these elements or compounds.
00 Actinium-225, actinium-227, californium-253, curium-240, curium-241, curium-242, curium-243, curium-244, einsteinium-253, einsteinium-254, gadolinium-148, polonium-208, polonium-209, polonium-210, radium-223, uranium-230 or uranium-232, and their compounds; alloys, dispersions (including cermets), ceramic products and mixtures, containing these elements or compounds.
2844.43.91 Other radioactive elements and isotopes and compounds; alloys, dispersions (including cermets), ceramic products and mixtures, containing these elements, isotopes or compounds.
01 Cesium 137.
02 Radioactive cobalt.
99 The others.
2844.44.01 Radioactive waste.
01 From cesium 137.
02 From cobalt.
99 The others.
2844.50.01 Spent (irradiated) fuel elements (cartridges) of nuclear reactors.
00 Spent (irradiated) fuel elements (cartridges) of nuclear reactors.
2845.10.01 Heavy water (deuterium oxide).
00 Heavy water (deuterium oxide).

8 OFFICIAL GAZETTE Tuesday, January 7, 2025
3801.10.01 Bars or blocks.
00 Bars or blocks.
Only: Nuclear grade graphite, with a purity grade higher than 5 parts per million of boron equivalent and with a density higher than 1.5 g/cm3.
3801.10.99 The others.
00 The others.
Only: Nuclear grade graphite, in semi-manufactured form, with a purity grade higher than 5 parts per million of boron equivalent and with a density higher than 1.5 g/cm3.
8401.30.01 Unirradiated fuel elements (cartridges).
00 Unirradiated fuel elements (cartridges).
9022.19.01 For other uses.
00 For other uses.
Only: Ionizing radiation generating devices, except those intended for medical diagnosis.
9022.21.99 The others.
00 The others.
9022.90.99 The others.
01 Radiation generating units.
Only: Ionizing radiation generating units, accelerators for medical and industrial use.

Sector 3. Chemical precursors and essential chemicals:
Tariff fraction and NICO Description Limitation
2804.70.04 Phosphorus.
00 Phosphorus.
2806.10.01 Hydrogen chloride (hydrochloric acid).
00 Hydrogen chloride (hydrochloric acid).
2807.00.01 Sulfuric acid; oleum.
00 Sulfuric acid; oleum.
2811.12.01 Hydrogen cyanide (hydrocyanic acid).
00 Hydrogen cyanide (hydrocyanic acid).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 9
2811.19.99 The others.
00 The others.
Only Hydroiodic acid (Hydrogen iodide).
2841.61.01 Potassium permanganate.
00 Potassium permanganate.
2902.30.01 Toluene.
00 Toluene.
2906.29.05 Phenylethanol.
00 Phenylethanol.
2909.11.01 Diethyl ether (diethyl oxide).
00 Diethyl ether (diethyl oxide).
2912.29.02 Phenylacetaldehyde.
00 Phenylacetaldehyde.
2914.11.01 Acetone.
00 Acetone.
2914.12.01 Butanone (methyl ethyl ketone).
00 Butanone (methyl ethyl ketone).
2914.31.01 Phenylacetone (phenylpropan-2-one).
00 Phenylacetone (phenylpropan-2-one).
2915.24.01 Acetic anhydride.
00 Acetic anhydride.
2916.34.01 Phenylacetic acid and its salts.
00 Phenylacetic acid and its salts.
2916.39.08 Esters of phenylacetic acid.
00 Esters of phenylacetic acid.
2916.39.99 The others.
99 The others.
Only Phenylacetyl chloride, Phenylacetyl fluoride and Phenylacetyl bromide.
2921.11.05 Mono-, di- or trimethylamine.
01 Monomethylamine.
2922.43.01 Anthranilic acid and its salts.
00 Anthranilic acid and its salts.
2924.23.01 2-Acetamidobenzoic acid (N-acetanthranilic acid) and its salts.
00 2-Acetamidobenzoic acid (N-acetanthranilic acid) and its salts.
2924.29.99 The others.
99 The others.
Only Phenylacetamide.
2926.90.99 The others.
99 The others.
Only Benzyl cyanide; Synonym: alpha-cyano toluene.

10 OFFICIAL GAZETTE Tuesday, January 7, 2025
2932.91.01 Isosafrole.
00 Isosafrole.
2932.92.01 1-(1,3-Benzodioxol-5-yl)propan-2-one.
00 1-(1,3-Benzodioxol-5-yl)propan-2-one.
2932.93.01 Piperonal.
00 Piperonal.
2932.94.01 Safrole.
00 Safrole.
2933.32.99 The others.
00 The others.
Only Piperidine, and its salts; Synonym: hexahydropyridine.
2939.41.01 Ephedrine and its salts.
00 Ephedrine and its salts.
2939.42.01 Pseudoephedrine (INN) and its salts.
00 Pseudoephedrine (INN) and its salts.
2939.43.01 Cathine (INN) and its salts.
00 Cathine (INN) and its salts.
2939.44.01 2-amino-1-phenyl-1-propanol hydrochloride (Norephedrine hydrochloride).
00 2-amino-1-phenyl-1-propanol hydrochloride (Norephedrine hydrochloride).
2939.44.99 The others.
00 The others.
2939.49.99 The others.
00 The others.
Only Phenylpropanolamine Base (norephedrine) and its salts.
2939.61.01 Ergometrine (INN) and its salts.
00 Ergometrine (INN) and its salts.
2939.62.01 Ergotamine (INN) and its salts.
00 Ergotamine (INN) and its salts.
2939.63.01 Lysergic acid and its salts.
00 Lysergic acid and its salts.

Sector 4. Firearms and their parts, spare parts, accessories and ammunition 1:
Tariff fraction and NICO Description Limitation
8710.00.01 Tanks and other armored combat motor vehicles, even with their armament; their parts.
00 Tanks and other armored combat motor vehicles, even with their armament; their parts.
8802.12.99 The others.
00 The others.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 11
8802.30.02 Jet engine aircraft, with an empty weight equal to or greater than 10,000 kg.
00 Jet engine aircraft, with an empty weight equal to or greater than 10,000 kg.
8802.30.99 The others.
00 The others.
8802.40.01 Aircraft and other aircraft, with an empty weight greater than 15,000 kg.
00 Aircraft and other aircraft, with an empty weight greater than 15,000 kg.
8805.21.01 Air combat simulators and their parts.
00 Air combat simulators and their parts.
8806.10.01 With an empty weight greater than 15,000 kg.
00 With an empty weight greater than 15,000 kg.
8806.10.02 Jet engine aircraft, with an empty weight equal to or greater than 10,000 kg.
00 Jet engine aircraft, with an empty weight equal to or greater than 10,000 kg.
8806.10.99 The others.
00 The others.
8806.29.02 Aircraft and similar aircraft, with an empty weight greater than 15,000 kg.
00 Aircraft and similar aircraft, with an empty weight greater than 15,000 kg.
8806.29.99 The others.
00 The others.
8806.99.02 Aircraft and similar aircraft, with an empty weight greater than 15,000 kg.
00 Aircraft and similar aircraft, with an empty weight greater than 15,000 kg.
8806.99.99 The others.
00 The others.
8807.10.01 Propellers and rotors, and their parts.
00 Propellers and rotors, and their parts.
8807.20.01 Landing gear and their parts.
00 Landing gear and their parts.
8807.30.91 Other parts of airplanes, helicopters or unmanned aircraft.
00 Other parts of airplanes, helicopters or unmanned aircraft.
8906.10.01 Warships.
00 Warships.
8906.90.99 The others.
00 The others.
9301.10.02 Artillery pieces (for example: cannons, howitzers and mortars).
00 Artillery pieces (for example: cannons, howitzers and mortars).

12 OFFICIAL GAZETTE Tuesday, January 7, 2025
9301.20.01 Rocket launchers; flamethrowers; grenade launchers; torpedo launchers and similar launchers.
00 Rocket launchers; flamethrowers; grenade launchers; torpedo launchers and similar launchers.
9301.90.99 The others.
00 The others.
9302.00.02 Revolvers and pistols, except those of headings 93.03 or 93.04.
00 Revolvers and pistols, except those of headings 93.03 or 93.04. Only caliber 25.
9303.10.01 For launching capsules with asphyxiating, toxic or repellent substances.
00 For launching capsules with asphyxiating, toxic or repellent substances.
9303.10.99 The others.
00 The others.
9303.20.91 Other long hunting or sporting firearms that have, at least, a smooth-bore barrel.
00 Other long hunting or sporting firearms that have, at least, a smooth-bore barrel.
9303.30.91 Other long hunting or sporting firearms.
00 Other long hunting or sporting firearms.
9303.90.01 Industrial descaling cannons, using special cartridges with armored projectiles.
00 Industrial descaling cannons, using special cartridges with armored projectiles.
9303.90.99 The others.
00 The others.
9305.10.99 The others.
00 The others.
9305.20.02 Of long guns of heading 93.03.
00 Of long guns of heading 93.03.
9305.91.01 Of war weapons of heading 93.01.
00 Of war weapons of heading 93.01.
9305.99.99 The others.
00 The others.
9306.21.01 Cartridges loaded with tear gas or toxic gases.
00 Cartridges loaded with tear gas or toxic gases.
9306.21.99 The others.
00 The others.
9306.29.99 The others.
00 The others.
9306.30.04 Parts.
00 Parts.
9306.30.99 The others.
01 Caliber 45.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 13
02 Cartridges for rivet guns and similar or for slaughterhouse guns.
99 The others.
9306.90.03 Parts; bombs or grenades.
01 Bombs or grenades with tear gas or toxic gases.
02 Parts.
9306.90.99 The others.
00 The others.
9705.10.99 The others.
00 The others.
9705.21.99 The others.
00 The others.
9705.22.99 The others.
00 The others.
9705.29.99 The others.
00 The others.
9705.31.99 The others.
00 The others.
9705.39.99 The others.
00 The others.

Sector 5. Explosives and material related to explosives 1:
Tariff fraction and NICO Description Limitation
2404.92.01 For administration by transdermal route.
00 For administration by transdermal route.
2404.99.99 The others.
00 The others.
2834.21.01 Of potassium.
00 Of potassium.
2842.10.02 Double or complex silicates, including aluminosilicates, even if not of defined chemical constitution.
99 The others.
2843.29.99 The others.
00 The others.
2849.90.99 The others.
00 The others.
2850.00.03 Hydrides, nitrides, azides, silicides and borides, even if not of defined chemical constitution, except compounds that also consist of carbides of heading 28.49.
00 Hydrides, nitrides, azides, silicides and borides, even if not of defined chemical constitution, except compounds that also consist of carbides of heading 28.49.

14 OFFICIAL GAZETTE Tuesday, January 7, 2025
2852.10.04 Of defined chemical constitution.
00 Of defined chemical constitution.
2852.90.99 The others.
00 The others.
2853.90.99 The others.
99 The others.
2902.90.99 The others.
00 The others.
2904.20.99 The others.
00 The others.
2908.99.99 The others.
99 The others.
2916.39.99 The others.
99 The others.
2918.29.99 The others.
99 The others.
2920.90.99 The others.
01 Pentaerythritol tetranitrate.
99 The others.
2921.42.99 The others.
99 The others.
2927.00.06 Diazo, azo or azoxy compounds.
99 The others.
2929.90.99 The others.
00 The others.
2933.69.99 The others.
99 The others.
2933.99.99 The others.
99 The others.
3006.93.99 The others.
00 The others.
3102.30.02 Ammonium nitrate, even in aqueous solution.
99 The others.
3102.50.01 Sodium nitrate.
00 Sodium nitrate.
3105.51.01 Containing nitrates and phosphates.
00 Containing nitrates and phosphates.
3201.90.99 The others.
99 The others.
3501.90.99 The others.
99 The others.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 15
3502.90.99 The others.
00 The others.
3504.00.07 Peptones and their derivatives; other protein materials and their derivatives, not expressed or included elsewhere; leather and skin powder, even chrome-treated.
99 The others.
3601.00.01 Smokeless or black powder.
00 Smokeless or black powder.
3601.00.99 The others.
00 The others.
3602.00.02 Gelatin dynamite.
00 Gelatin dynamite.
3602.00.03 Gas microgenerators or capsules used in the manufacture of seat belts for motor vehicles.
00 Gas microgenerators or capsules used in the manufacture of seat belts for motor vehicles.
3602.00.99 The others.
00 The others.
3603.10.01 For mines with black powder core.
00 For mines with black powder core.
3603.20.01 Detonating cords.
00 Detonating cords.
3824.84.01 Containing aldrin (ISO), camphene (ISO) (toxaphene), chlordane (ISO), chlordene (ISO), DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane), dieldrin (ISO, INN), endosulfan (ISO), endrin (ISO), heptachlor (ISO) or mirex (ISO).
00 Containing aldrin (ISO), camphene (ISO) (toxaphene), chlordane (ISO), chlordene (ISO), DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane), dieldrin (ISO, INN), endosulfan (ISO), endrin (ISO), heptachlor (ISO) or mirex (ISO).
3824.85.01 Containing 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN).
00 Containing 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN).
3824.86.01 Containing pentachlorobenzene (ISO) or hexachlorobenzene (ISO).
00 Containing pentachlorobenzene (ISO) or hexachlorobenzene (ISO).
3824.87.01 Containing perfluorooctane sulfonic acid or its salts, perfluorooctane sulfonamides or perfluorooctane sulfonyl fluoride.
00 Containing perfluorooctane sulfonic acid or its salts, perfluorooctane sulfonamides or perfluorooctane sulfonyl fluoride.
3824.88.01 Containing tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers.
00 Containing tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers.

16 OFFICIAL GAZETTE Tuesday, January 7, 2025
3824.89.01 Containing short-chain chlorinated paraffins.
00 Containing short-chain chlorinated paraffins.
3824.91.01 Mixtures and preparations essentially consisting of methylphosphonate of (5-ethyl-2-methyl-2-oxide-1,3,2-dioxaphosphinan-5-yl)methyl methyl and methylphosphonate of bis[(5-ethyl-2-methyl-2-oxide-1,3,2-dioxaphosphinan-5-yl)methyl].
00 Mixtures and preparations essentially consisting of methylphosphonate of (5-ethyl-2-methyl-2-oxide-1,3,2-dioxaphosphinan-5-yl)methyl methyl and methylphosphonate of bis[(5-ethyl-2-methyl-2-oxide-1,3,2-dioxaphosphinan-5-yl)methyl].
3824.92.01 Polyglycol esters of methylphosphonic acid.
00 Polyglycol esters of methylphosphonic acid.
3824.99.99 The others.
99 The others.
3912.20.02 Cellulose nitrates (including collodions).
01 Nitrocellulose in blocks, pieces, clumps, non-coherent masses, granulated, flakes or powders; without addition of plasticizers, even if it has up to 41% alcohol. 99 The others.

Sector 6. Chemical substances, materials for pyrotechnic uses and devices related to the use of explosives 1:
Tariff fraction and NICO Description Limitation
2404.92.01 For administration by transdermal route.
00 For administration by transdermal route.
2404.99.99 The others.
00 The others.
2503.00.02 Sulfur of any kind, except sublimed, precipitated and colloidal.
01 Raw sulfur and unrefined sulfur.
99 The others.
2802.00.01 Sublimed or precipitated sulfur; colloidal sulfur.
00 Sublimed or precipitated sulfur; colloidal sulfur.
2804.70.04 Phosphorus.
00 Phosphorus.
2805.11.01 Sodium.
00 Sodium.
2805.19.99 The others.
00 The others.
2813.90.99 The others.
00 The others.
2815.30.01 Sodium or potassium peroxides.
00 Sodium or potassium peroxides.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 17
2816.40.03 Oxides, hydroxides and peroxides, of strontium or of barium.
00 Oxides, hydroxides and peroxides, of strontium or of barium.
2829.11.03 Of sodium.
01 Sodium chlorate, except reactive grade.
2829.19.99 The others.
01 Potassium chlorate.
99 The others.
2829.90.01 Perchlorates of iron or of potassium.
00 Perchlorates of iron or of potassium.
2829.90.99 The others.
00 The others.
2834.29.99 The others.
00 The others.
2841.50.91 The other chromates and dichromates; peroxochromates.
00 The other chromates and dichromates; peroxochromates.
2841.61.01 Potassium permanganate.
00 Potassium permanganate.
2926.40.01 alpha-Phenylacetoacetonitrile.
00 alpha-Phenylacetoacetonitrile.
2926.90.99 The others.
99 The others.
3006.93.99 The others.
00 The others.
3604.90.99 The others.
00 The others.
3824.84.01
Containing aldrin (ISO), camphychlor (ISO) (toxaphene), chlordane (ISO), chlordecone (ISO), DDT (ISO) (clofenotane (DCI), 1,1,1-trichloro- 2,2-bis(p-chlorophenyl)ethane), dieldrin (ISO, DCI), endosulfan (ISO), endrin (ISO), heptachlor (ISO) or mirex (ISO). 00 Containing aldrin (ISO), camphychlor (ISO) (toxaphene), chlordane (ISO), chlordecone (ISO), DDT (ISO) (clofenotane (DCI), 1,1,1- trichloro-2,2-bis(p-chlorophenyl)ethane), dieldrin (ISO, DCI), endosulfan (ISO), endrin (ISO), heptachlor (ISO) or mirex (ISO).
3824.85.01 Containing 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)),
including lindane (ISO, DCI).
00 Containing 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, DCI).
3824.86.01 Containing pentachlorobenzene (ISO) or hexachlorobenzene (ISO).
00 Containing pentachlorobenzene (ISO) or hexachlorobenzene (ISO).
3824.87.01
Containing perfluorooctane sulfonic acid or its salts, perfluorooctane sulfonamides or perfluorooctane sulfonyl fluoride. 00 Containing perfluorooctane sulfonic acid or its salts, perfluorooctane sulfonamides or perfluorooctane sulfonyl fluoride.

18 OFFICIAL GAZETTE Tuesday, January 7, 2025
3824.88.01 Containing tetra-, penta-, hexa-, hepta- or
octabromodiphenyl ethers.
00 Containing tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers.
3824.89.01 Containing short-chain chlorinated paraffins.
00 Containing short-chain chlorinated paraffins.
3824.91.01
Mixtures and preparations consisting essentially of methylphosphonate of (5-ethyl-2-methyl-2-oxide-1,3,2-dioxaphosphinan-5- il)methyl methyl and methylphosphonate of bis[(5-ethyl-2-methyl-2-oxide-1,3,2- dioxaphosphinan-5-yl)methyl]. 00 Mixtures and preparations consisting essentially of methylphosphonate of (5-ethyl-2-methyl-2-oxide-1,3,2-dioxaphosphinan-5-yl)methyl methyl and methylphosphonate of bis[(5-ethyl-2-methyl-2-oxide-1,3,2- dioxaphosphinan-5-yl)methyl].
3824.92.01 Polyglycol esters of methylphosphonic acid.
00 Polyglycol esters of methylphosphonic acid.
3824.99.99 The others.
99 The others.
7603.10.01 Powder of non-laminar structure.
00 Powder of non-laminar structure.
8104.11.01 With a magnesium content of 99.8% or more by weight.
00 With a magnesium content of 99.8% or more by weight.
8104.19.99 The others.
00 The others.
8104.90.99 The others.
99 The others.
8108.20.01 Titanium, unworked; powder.
00 Titanium, unworked; powder.
8109.21.01 With a content of less than 1 part of hafnium (celtio) per 500 parts
of zirconium, by weight.
00 With a content of less than 1 part of hafnium (celtio) per 500 parts of zirconium, by weight.
8109.29.99 The others.
00 The others.
8110.10.01 Antimony, unworked; powder.
00 Antimony, unworked; powder.
Sector 7. Other weapons and accessories. Bladed weapons and accessories. Exploders 1:
Tariff fraction and NICO Description Qualification
3603.10.99 The others.
00 The others.
3603.30.01 Fulminating charges.
00 Fulminating charges.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 19
3603.40.01 Fulminating caps.
00 Fulminating caps.
3603.50.01 Primers.
00 Primers.
3603.60.01 Electric detonators.
00 Electric detonators.
3604.10.01 Articles for fireworks.
00 Articles for fireworks.
9005.10.01 Binoculars (including monoculars).
00 Binoculars (including monoculars).
9005.90.02
Parts and accessories, identifiable exclusively for the items included in tariff fraction 9005.10.01, except for the items included in tariff fraction 9005.90.01. 00 Parts and accessories, identifiable exclusively for the items included in tariff fraction 9005.10.01, except for the items included in the tariff fraction 9005.90.01. 9013.10.01 Telescopic sights for weapons; periscopes; sights for machines, apparatus or instruments of this Chapter or of
Section XVI.
00
Telescopic sights for weapons; periscopes; sights for machines, apparatus or instruments of this Chapter or of Section XVI.
9013.20.01 Lasers, except laser diodes.
00 Lasers, except laser diodes.
9013.90.01 Parts and accessories.
00 Parts and accessories.
9304.00.01 Stun guns with hidden piston.
00 Stun guns with hidden piston.
9304.00.99 The others.
00 The others.
9305.10.01
Identifiable as designed exclusively for the items included in tariff fraction 9304.00.01. 00 Identifiable as designed exclusively for the items included in the tariff fraction 9304.00.01. 9307.00.01 Sabres, swords, bayonets, lances and other bladed weapons, their parts and scabbards. 00 Sabres, swords, bayonets, lances and other bladed weapons, their parts and scabbards.
9706.10.01 Of more than 250 years old.
00 Of more than 250 years old.
9706.90.99 The others.
00 The others.

20 OFFICIAL GAZETTE Tuesday, January 7, 2025
Sector 8. Machines, apparatus, devices and artifacts, related to weapons and others 1:
Tariff fraction and NICO Description Qualification
8457.10.01 Machining centers.
00 Machining centers.
8457.20.01 Fixed-position machines.
00 Fixed-position machines.
8457.30.99 The others.
02
Complex machines that perform alternatively or simultaneously two or more operations by material deformation, even if they cut or drill. 8458.11.01 Universal lathes, with distance between points up to 4.5 m and with turning capacity up to 750 mm, diameter over the bed. 00 Universal lathes, with distance between points up to 4.5 m and with turning capacity up to 750 mm, diameter over the bed.
8458.11.99 The others.
01 Semi-automatic revolver, with turret.
99 The others.
8459.10.02 Slide machining units.
01 Milling machines; threaders or tappers.
8459.31.01 Of numerical control.
00 Of numerical control.
8459.39.99 The others.
00 The others.
8462.11.01 Hydraulic with capacity (working pressure) up to 1,000 t.
00 Hydraulic with capacity (working pressure) up to 1,000 t.
8462.11.99 The others.
00 The others.
8462.19.01 Hydraulic with capacity (working pressure) up to 1,000 t.
00 Hydraulic with capacity (working pressure) up to 1,000 t.
8462.19.99 The others.
00 The others.
8462.51.99 The others.
99 The others.
8462.59.99 The others.
99 The others.
8462.61.01 Hydraulic presses with capacity (working pressure) up to
1,000 t.
00 Hydraulic presses with capacity (working pressure) up to 1,000 t.
8462.61.99 The others.
99 The others.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 21
8462.62.99 The others.
00 The others.
8462.63.01 Servo presses.
00 Servo presses.
8462.69.99 The others.
00 The others.
8462.90.99 The others.
00 The others.
8465.10.01 Machines that perform different machining operations without
changing tools between said operations.
00 Machines that perform different machining operations without changing tools between said operations.
8465.95.01 Drilling machines or mortisers.
00 Drilling machines or mortisers.
8477.10.01 For thermoplastic materials, with injection capacity up to
5 kg.
00 For thermoplastic materials, with injection capacity up to 5 kg.
8477.10.99 The others.
00 The others.
8477.80.99 The others.
05 For joining and sealing by compression (tongue-and-groove) molded plastic parts.
8479.82.01 Mixers, with horizontal blades, provided with Archimedes screw devices for continuous discharge.
00 Mixers, with horizontal blades, provided with Archimedes screw devices for continuous discharge. 8479.82.02 Tanks or other vessels provided with agitators, even with vacuum systems or glazed internally, except for the items included in tariff fractions 8479.82.01 and 8479.82.05. 00 Tanks or other vessels provided with agitators, even with vacuum systems or glazed internally, except for the items included in the tariff fractions 8479.82.01 and 8479.82.05.
8479.82.04 Propeller mixer-agitator, except for the items included in the
tariff fraction 8479.82.05.
00 Propeller mixer-agitator, except for the items included in the tariff fraction 8479.82.05.
8479.82.99 The others.
00 The others.
8514.19.02 Resistance type for metal hardening.
00 Resistance type for metal hardening.
8514.20.01 Low frequency induction, for metal reheating.
00 Low frequency induction, for metal reheating.

22 OFFICIAL GAZETTE Tuesday, January 7, 2025
Sector 9. Cigars:
Tariff fraction and NICO Description Qualification
2402.20.01 Cigarettes containing tobacco.
00 Cigarettes containing tobacco.
Sector 10. Footwear:
Tariff fraction and NICO Description Qualification
6401.10.01 Footwear with protective metal toe caps.
01 For men, adults and young men, and women, adults and young women.
99 The others.
6401.92.11
With sole and upper coated (including accessories or reinforcements) with a poly(vinyl chloride) (P.V.C.) content of more than 90%, even with a poly(vinyl chloride) (P.V.C.) backing or lining, but excluding any other backing or lining. 01 For men, adults and young men. Footwear for men, adults and young men with sole and upper coated, including accessories or reinforcements, of poly(vinyl chloride) (P.V.C.) in more than 90%, even with backing or lining of poly(vinyl chloride) (P.V.C.), but with exclusion of any other backing or lining. 02 For women, adults and young women. 03 For children, girls or infants.
6401.92.99 The others.
01 For men, adults and young men, entirely of injected plastic.
02 For women, adults and young women, entirely of injected plastic.
03 For children, girls or infants, entirely of injected plastic.
91 The others for men, adults and young men.
92 The others for women, adults and young women.
93 The others for children, girls or infants.
6401.99.99 The others.
01
With sole and upper coated (including accessories or reinforcements) of rubber or plastic in more than 90%, except for those recognizable for use for industrial protection or for protection against bad weather. 02 That cover the knee. 03 For men, adults and young men, that have been entirely injected and molded in a single piece, except those that cover the knee. 04 For women, adults and young women, that have been entirely injected and molded in a single piece, except those that cover the knee.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 23
05 For children, girls or infants, that have been entirely injected and molded in a single piece, except those that cover the knee. 91 The others for men, adults and young men. 92 The others for women, adults and young women. 93 The others for children, girls or infants. 6402.19.01 For men, adults and young men, with the upper (cut) with a rubber or plastic content of more than 90%, except for that which has a band or similar application glued or molded to the sole and overlapping the cut. 00 For men, adults and young men, with the upper (cut) with a rubber or plastic content of more than 90%, except for that which has a band or similar application glued or molded to the sole and overlapping the cut.
6402.19.99 The others.
01
Footwear for women, adults and young women, with the upper (cut) of rubber or plastic in more than 90%, except for that which has a band or similar application glued or molded to the sole and overlapping the cut. 02 Footwear for children, girls or infants with the upper (cut) of rubber or plastic in more than 90%, except for that which has a band or similar application glued or molded to the sole and overlapping the cut. 03 For men, adults and young men. 04 For women, adults and young women. 05 For children, girls or infants.
6402.20.04 Footwear with the upper of straps or buckles fixed to the sole by
nibs (spikes).
01 For men, adults and young men, women, adults and young women.
02 For children, girls or infants.
6402.91.02 With protective metal toe cap.
00 With protective metal toe cap.
6402.91.06 Without protective metal toe cap.
01 For men, adults and young men.
02 For women, adults and young women.
03 For children and girls.
91 The others without protective metal toe cap.
6402.99.06 With protective metal toe cap.
01 For men adults and young men, and women, adults and young women.
99 The others.
6402.99.19 Sandals.
01 Formal or dress, for men, adults and young men.
02 Formal or dress, for women, adults and young women.
03 Formal or dress, for children or girls.
04 For infants.
91 The others for men, adults and young men.
92 The others for women, adults and young women.
93 The others for children or girls.

24 OFFICIAL GAZETTE Tuesday, January 7, 2025
6402.99.20
Identifiable as designed for the practice of tennis, basketball, gymnastics, training, walking, exercises and other similar physical activities, except for the content in the tariff fraction 6402.99.21. 01 For men, adults and young men. 02 For women, adults and young women. 03 For children, girls or infants.
6402.99.21 Footwear that has a band or similar application glued or
molded to the sole and overlapping the cut.
01
For men, adults and young men with rubber or plastic cut, that has a band glued to the sole and overlapping the cut united by the vulcanization process. 02 For women, adults and young women with rubber or plastic cut, that has a band glued to the sole and overlapping the cut united by the vulcanization process. 03 Footwear for children or girls, with rubber or plastic cut, that has a band glued to the sole and overlapping the cut united by the vulcanization process. 04 Footwear for infants with rubber or plastic cut, that has a band glued to the sole and overlapping the cut united by the vulcanization process. 91 The others for men, adults and young men. 92 The others for women, adults and young women. 93 The others for children or girls.
6402.99.91 The others for men, adults and young men.
00 The others for men, adults and young men.
6402.99.92 The others, for women, adults and young women.
00 The others, for women, adults and young women.
6402.99.93 The others, for children and girls.
00 The others, for children and girls.
6402.99.94 The others for infants.
00 The others for infants.
6403.19.02 For men, adults and young men, except of Welt construction.
00 For men, adults and young men, except of Welt construction.
6403.19.99 The others.
01 For men, adults and young men, of Welt construction.
02 For women, adults and young women.
03 For children or girls.
99 The others.
6403.20.01 Footwear with natural leather sole and upper of natural leather
straps that pass over the instep and surround the big toe.
00 Footwear with natural leather sole and upper of natural leather straps that pass over the instep and surround the big toe.
6403.40.91 The other footwear, with protective metal toe cap.
01 For men, adults and young men.
02 For women, adults and young women.
03 For children, girls or infants.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 25
6403.51.05 That cover the ankle.
01 For men, adults and young men, of Welt construction.
02 For men, adults and young men, except for the items included in the commercial identification number 6403.51.05.01. 03 For women, adults and young women. 04 For children, girls or infants.
6403.59.99 The others.
01 For men, adults and young men, of Welt construction.
02 Sandals for men, adults and young men.
03 Sandals for women, adults and young women.
04 Sandals for children, girls or infants.
91 The others for men, adults and young men.
92 The others for women, adults and young women.
93 The others for children, girls or infants.
6403.91.04 With wooden insole or platform, without insoles or protective
metal toe cap.
00 With wooden insole or platform, without insoles or protective metal toe cap.
6403.91.12 Of Welt construction.
01 For men, adults and young men, women, adults and young women.
02 For children, girls or infants.
6403.91.13
Identifiable as designed for the practice of tennis, basketball, gymnastics, training, walking, exercises and other similar physical activities. 01 For men, adults and young men. 02 For women, adults and young women. 03 For children, girls or infants.
6403.91.99 The others.
01 For men, adults and young men.
02 For women, adults and young women.
03 For children, girls or infants.
6403.99.01 Of Welt construction.
00 Of Welt construction.
6403.99.06 With wooden insole or platform, without insoles or protective
metal toe cap.
00 With wooden insole or platform, without insoles or protective metal toe cap.
6403.99.12 Sandals for children, girls or infants.
00 Sandals for children, girls or infants.
6403.99.13
Identifiable as designed for the practice of tennis, basketball, gymnastics, training, walking, exercises and other similar physical activities. 01 For men, adults and young men. 02 For women, adults and young women. 03 For children, girls or infants.

26 OFFICIAL GAZETTE Tuesday, January 7, 2025
6403.99.14 Sandals, except for the items included in the tariff fraction
6403.99.12.
01 For men, adults and young men.
02 For women, adults and young women.
6403.99.91 The others for children, girls or infants.
00 The others for children, girls or infants.
6403.99.99 The others.
01 For men, adults and young men.
02 For women, adults and young women.
6404.11.09
Sports footwear for children, girls or infants, except for those that have a band or similar application glued or molded to the sole and overlapping the cut. 00 Sports footwear for children, girls or infants, except for those that have a band or similar application glued or molded to the sole and overlapping the cut. 6404.11.12 For children, girls or infants, identifiable as designed for the practice of tennis, basketball, gymnastics, training, walking, exercises and other similar physical activities, except for those that have a band or similar application glued or molded to the sole and overlapping the cut. 01 For children or girls. 02 For infants. 6404.11.16 Sports footwear, except for the items included in the tariff fraction
6404.11.09 and those that have a band or similar application glued
or molded to the sole and overlapping the cut.
01 For men, adults and young men.
02 For women, adults and young women.
6404.11.17
Identifiable as designed for the practice of tennis, basketball, gymnastics, training, walking, exercises and other similar physical activities, except for the items included in the tariff fraction 6404.11.12 and those that have a band or similar application glued or molded to the sole and overlapping the cut. 01 For men, adults and young men. 02 For women, adults and young women.
6404.11.99 The others.
01 For men, adults and young men, that has a band glued to the sole and overlapping the cut united by the vulcanization process. 02 For women, adults and young women, that has a band glued to the sole and overlapping the cut united by the vulcanization process. 03 For children or girls, that has a band glued to the sole and overlapping the cut united by the vulcanization process. 04 For infants, that has a band glued to the sole and overlapping the cut united by the vulcanization process. 91 The others for men, adults and young men. 92 The others for women, adults and young women. 93 The others for children or girls. 94 The others for infants.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 27
6404.19.02
For women, adults and young women, except for that which has a band or similar application glued or molded to the sole and overlapping the cut and the items included in the tariff fraction 6404.19.08. 00 For women, adults and young women, except for that which has a band or similar application glued or molded to the sole and overlapping the cut and the items included in the tariff fraction 6404.19.08.
6404.19.08 Sandals for women, adults and young women.
01 Basic.
02 Formal or dress.
6404.19.99 The others.
01
For men, adults and young men, except for that which has a band or similar application glued or molded to the sole and overlapping the cut and the items included in the commercial identification number 6404.19.99.06. 02 For children or girls, except for that which has a band or similar application glued or molded to the sole and overlapping the cut and sandals. 03 For infants, except for that which has a band or similar application glued or molded to the sole and overlapping the cut and sandals. 04 For men, adults and young men, that has a band glued to the sole and overlapping the cut united by the vulcanization process. 05 For women, adults and young women, that has a band glued to the sole and overlapping the cut united by the vulcanization process. 06 For children, girls or infants, that has a band glued to the sole and overlapping the cut united by the vulcanization process. 07 Sandals for men, adults and young men. 08 Sandals for children, girls or infants. 09 Formal or dress sandal, for men, adults and young men. 10 Formal or dress sandal, for children or girls. 91 The others for men, adults and young men. 92 The others for women, adults and young women. 93 The others for children or girls. 94 The others for infants.
6404.20.01 Footwear with sole of natural or regenerated leather.
01 For men, adults and young men.
02 For women, adults and young women.
99 The others.
6405.10.01 With the upper of natural or regenerated leather.
00 With the upper of natural or regenerated leather.
6405.20.01 With sole of wood or cork.
00 With sole of wood or cork.
6405.20.02 With sole and upper of wool felt.
00 With sole and upper of wool felt.
6405.20.99 The others.
91 The other footwear for men, adults and young men.
92 The other footwear for women, adults and young women.

28 OFFICIAL GAZETTE Tuesday, January 7, 2025
93 Other footwear for boys or girls.
94 Other footwear for infants.
6405.90.99 Other.
01 Disposable footwear.
02 Footwear for infants, except disposable.
99 Other.
Sector 11. Textile and apparel:
All tariff fractions included in Chapters 50 to 63 of the TIGIE.
Sector 12. Ethyl alcohol 3:
Tariff fraction and NICO Description Qualification
2207.10.01 Undenatured ethyl alcohol with a volumetric alcohol degree
of 80% vol. or higher.
00 Undenatured ethyl alcohol with a volumetric alcohol degree of 80% vol. or higher.
2207.20.01 Denatured ethyl alcohol and spirits, of any strength.
00 Denatured ethyl alcohol and spirits, of any strength.
Sector 13. Hydrocarbons and fuels 3:
Tariff fraction and NICO Description Qualification
2207.10.01 Undenatured ethyl alcohol with a volumetric alcohol degree
of 80% vol. or higher.
00 Undenatured ethyl alcohol with a volumetric alcohol degree of 80% vol. or higher.
2207.20.01 Denatured ethyl alcohol and spirits, of any strength.
00 Denatured ethyl alcohol and spirits, of any strength.
2710.12.99 Other.
03 Aviation gasoline.
04 Gasoline with an octane rating lower than 87.
05 Gasoline with an octane rating of 87 or higher but lower than 92.
06 Gasoline with an octane rating of 92 or higher but lower than 95.
91 Other gasolines.
2710.19.99 Other.
03 Diesel oil (gas oil) and its mixtures, with a sulfur content lower than or equal to 15 ppm. 04 Diesel oil (gas oil) and its mixtures, with a sulfur content higher than 15 ppm but lower than or equal to 500 ppm. 05 Fuel oil (combustóleo). 08 Jet fuel, kerosene (paraffin oil) and their mixtures. 91 Other diesel oils (gas oils) and their mixtures.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 29
2710.20.01
Petroleum or bituminous mineral oils (except crude oils) and preparations not expressed or included elsewhere, with a content of petroleum or bituminous mineral oils higher than or equal to 70% by weight, in which these oils constitute the basic element, containing biodiesel, except oil wastes. 00 Petroleum or bituminous mineral oils (except crude oils) and preparations not expressed or included elsewhere, with a content of petroleum or bituminous mineral oils higher than or equal to 70% by weight, in which these oils constitute the basic element, containing biodiesel, except oil wastes.
2711.11.01 Natural gas.
00 Natural gas.
2711.12.01 Propane.
00 Propane.
2711.19.01 Butane and propane, mixed together, liquefied.
00 Butane and propane, mixed together, liquefied.
2711.21.01 Natural gas.
00 Natural gas.
3826.00.01
Biodiesel and its mixtures, without petroleum or bituminous mineral oils or with a content lower than 70% by weight of these oils. 00 Biodiesel and its mixtures, without petroleum or bituminous mineral oils or with a content lower than 70% by weight of these oils. Sector 14. Steelmaking:
Tariff fraction and NICO Description Qualification
7202.11.01 With a carbon content higher than 2% by weight.
00 With a carbon content higher than 2% by weight.
7202.19.99 Other.
99 Other.
7202.30.01 Ferro-silico-manganese.
00 Ferro-silico-manganese.
7207.12.91 Other, of rectangular cross-section.
01 With a thickness lower than or equal to 185 mm.
99 Other.
7207.20.02 With a carbon content higher than or equal to 0.25% by weight.
99 Other.
7208.10.03 Hot-rolled coils, simply hot-rolled, with raised patterns.
01 With a thickness higher than 10 mm.
02 With a thickness higher than 4.75 mm but lower than or equal to 10 mm.
03 With a thickness lower than 4.75 mm, unpickled.
99 Other.

30 OFFICIAL GAZETTE Tuesday, January 7, 2025
7208.25.02 With a thickness higher than or equal to 4.75 mm.
01 With a thickness higher than 10 mm.
99 Other.
7208.26.01 With a thickness higher than or equal to 3 mm but lower than 4.75 mm.
99 Other.
7208.27.01 With a thickness lower than 3 mm.
99 Other.
7208.36.01 With a thickness higher than 10 mm.
99 Other.
7208.37.01 With a thickness higher than or equal to 4.75 mm but lower than or equal to 10
mm.
99 Other.
7208.38.01 With a thickness higher than or equal to 3 mm but lower than 4.75 mm.
99 Other.
7208.39.01 With a thickness lower than 3 mm.
99 Other.
7208.40.02 Uncoiled, simply hot-rolled, with raised patterns.
01 With a thickness higher than 4.75 mm.
99 Other.
7208.51.04 With a thickness higher than 10 mm.
01 With a thickness higher than 10 mm, except that included in the commercial identification numbers 7208.51.04.02 and 7208.51.04.03. 02 Steel plates with a thickness higher than 10 mm, grades SHT-80, SHT- 110, AR-400, SMM-400 or A-516. 03 Steel plates with a thickness higher than 70 mm, grade A-36. 04 Normalized, except that included in the commercial identification number 7208.51.04.02. 05 Steel for the manufacture of pipes of the types used in oil or gas pipelines.
7208.52.01 With a thickness higher than or equal to 4.75 mm but lower than or equal to 10
mm.
00 With a thickness higher than or equal to 4.75 mm but lower than or equal to 10 mm.
7208.53.01 With a thickness higher than or equal to 3 mm but lower than 4.75 mm.
00 With a thickness higher than or equal to 3 mm but lower than 4.75 mm.
7208.54.01 With a thickness lower than 3 mm.
00 With a thickness lower than 3 mm.
7208.90.99 Other.
00 Other.
7209.15.04 With a thickness higher than or equal to 3 mm.
01 With a carbon content higher than 0.4 % by weight.
02 Steels whose yield strength limit is equal to or higher than 355 MPa.
03 Steels for porcelainizing in exposed parts.
99 Other.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 31
7209.16.01 With a thickness higher than 1 mm but lower than 3 mm.
01 High-strength steel.
99 Other.
7209.17.01 With a thickness higher than or equal to 0.5 mm but lower than or equal to 1 mm.
01 High-strength steel.
99 Other.
7209.18.01 With a thickness lower than 0.5 mm.
01 With a thickness lower than 0.361 mm (black plate).
99 Other.
7209.25.01 With a thickness higher than or equal to 3 mm.
00 With a thickness higher than or equal to 3 mm.
7209.26.01 With a thickness higher than 1 mm but lower than 3 mm.
00 With a thickness higher than 1 mm but lower than 3 mm.
7209.27.01 With a thickness higher than or equal to 0.5 mm but lower than or equal to 1 mm.
00 With a thickness higher than or equal to 0.5 mm but lower than or equal to 1 mm.
7209.28.01 With a thickness lower than 0.5 mm.
00 With a thickness lower than 0.5 mm.
7209.90.99 Other.
00 Other.
7211.13.01
Rolled on four sides or in closed grooves, of width higher than 150 mm and thickness higher than or equal to 4 mm, uncoiled and without raised patterns. 00 Rolled on four sides or in closed grooves, of width higher than 150 mm and thickness higher than or equal to 4 mm, uncoiled and without raised patterns.
7211.14.91 Other, with a thickness higher than or equal to 4.75 mm.
02 Hot-rolled (sheets), with a thickness higher than or equal to 4.75 mm but lower than 12 mm, except coiled. 03 Coiled. 99 Other.
7211.19.99 Other.
02 Hot-rolled (sheets), with a thickness higher than or equal to 1.9 mm, but lower than 4.75 mm. 03 Strip slabs for sheets (Coils). 04 Hot-rolled sheets, of width higher than 500 mm. but lower than 600 mm. and thickness equal to or higher than 1.9 mm but lower than
4.75 mm.
99 Other.
7211.23.03 With a carbon content lower than 0.25% by weight.
02 Cold-rolled sheets, with a thickness higher than 0.46 mm without exceeding 3.4 mm. 99 Other.

32 OFFICIAL GAZETTE Tuesday, January 7, 2025
7211.29.99 Other.
03 Cold-rolled sheets, with a thickness higher than 0.46 mm without exceeding 3.4 mm. 99 Other.
7211.90.99 Other.
00 Other.
7213.10.01 With notches, cords, grooves or reliefs, produced in the
rolling.
00 With notches, cords, grooves or reliefs, produced in the rolling.
7213.20.91 Other, of free-cutting steel.
00 Other, of free-cutting steel.
7213.91.03 Of circular section with a diameter lower than 14 mm.
01 With a carbon content lower than 0.4% by weight.
02 With a carbon content equal to or higher than 0.4% by weight.
7213.99.99 Other.
01
Steel billet with a maximum carbon content of 0.13%, 0.1% maximum silicon, and a minimum aluminum content of 0.02%, in weight, except that included in the commercial identification number 7213.99.99.02. 02 Of circular cross-section, with a diameter equal to or higher than 19 mm. 99 Other.
7214.20.01 Ribbed rods or reinforcement bars, for cement or
concrete.
00 Ribbed rods or reinforcement bars, for cement or concrete.
7214.20.99 Other.
00 Other.
7214.30.91 Other, of free-cutting steel.
00 Other, of free-cutting steel.
7214.91.03 Of rectangular cross-section.
01 With a carbon content lower than 0.25% by weight, of cross-section lower than or equal to 80 mm. 02 With a carbon content higher than or equal to 0.25% but lower than 0.6% by weight. 91 Other with a carbon content lower than 0.25% by weight. 99 Other.
7214.99.99 Other.
01 Round section bars, with a carbon content lower than 0.25% by weight.
02 Square section bars, with a carbon content lower than 0.25% by weight.
03 Round section bars, with a carbon content higher than or equal to 0.25% but lower than 0.6% by weight. 04 Round section bars, with a carbon content higher than 0.6% by weight.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 33
91 Other with a carbon content lower than 0.25% by weight.
92 Other with a carbon content higher than or equal to 0.25% but lower than 0.6% by weight. 99 Other.
7215.50.91 Other, simply obtained or finished in cold.
99 Other.
7215.90.99 Other.
01 Hot-rolled, plated or coated with metal.
99 Other.
7216.10.01 U, I or H profiles, simply hot-rolled or extruded,
with a height lower than 80 mm.
99 Other.
7216.21.01 L profiles.
01 With a height lower than or equal to 50 mm.
99 Other.
7216.22.01 T profiles.
00 T profiles.
7216.31.03 U profiles.
01 Whose thickness does not exceed 23 cm, except that included in the commercial identification number 7216.31.03.02. 02 Whose thickness is equal to or higher than 13 cm, not exceeding 20 cm. 99 Other.
7216.32.99 Other.
01 Whose thickness does not exceed 23 cm, except that included in the commercial identification number 7216.32.99.02. 02 Whose thickness is equal to or higher than 13 cm, not exceeding 20 cm. 99 Other.
7216.33.01 H profiles, except that included in the tariff fraction
7216.33.02.
01 Whose depth (height) is less than or equal to 254 mm.
02 Whose depth (height) is higher than 254 mm, but lower than or equal to 457 mm.
03 Whose depth (height) is higher than 457 mm, but lower than or equal to 609 mm.
04 Whose depth (height) is higher than 609 mm but lower than or equal to 914 mm.
99 Other.
7216.40.01 L or T profiles, simply hot-rolled or extruded,
with a height higher than or equal to 80 mm.
01 L profiles, with a depth (height) lower than 152 mm.
02 L profiles, with a depth (height) higher than or equal 152 mm, but lower than 203 mm. 91 Other L profiles. 99 Other.

34 OFFICIAL GAZETTE Tuesday, January 7, 2025
7216.50.99 Other.
00 Other.
7219.11.01 With a thickness higher than 10 mm.
00 With a thickness higher than 10 mm.
7219.12.02 With a thickness higher than or equal to 4.75 mm but lower than or equal
to 10 mm.
01 With a thickness equal to or lower than 6 mm, and width equal to or higher than 710 mm, not exceeding 1,350 mm. 99 Other.
7219.13.01 With a thickness higher than or equal to 3 mm but lower than 4.75 mm.
01 Of the 200 series.
02 Of the 300 series.
03 Of the 400 series.
99 Other.
7219.14.01 With a thickness lower than 3 mm.
01 Of the 200 series.
02 Of the 300 series.
03 Of the 400 series.
99 Other.
7219.21.01 With a thickness higher than 10 mm.
00 With a thickness higher than 10 mm.
7219.22.01 With a thickness higher than or equal to 4.75 mm but lower than or equal to 10
mm.
01 Of the 200 series.
02 Of the 300 series.
03 Of the 400 series.
99 Other.
7219.23.01 With a thickness higher than or equal to 3 mm but lower than 4.75 mm.
00 With a thickness higher than or equal to 3 mm but lower than 4.75 mm.
7219.24.01 With a thickness lower than 3 mm.
00 With a thickness lower than 3 mm.
7219.31.01 With a thickness higher than or equal to 4.75 mm.
01 Coiled.
99 Other.
7219.32.02 With a thickness higher than or equal to 3 mm but lower than 4.75 mm.
02 Of the 200 series, with a thickness not exceeding 4 mm.
03 Of the 300 series, with a thickness not exceeding 4 mm.
04 Of the 400 series, with a thickness not exceeding 4 mm.
91 Other of the 200 series.
92 Other of the 300 series.
93 Other of the 400 series.
99 Other.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 35
7219.33.01 With a thickness higher than 1 mm but lower than 3 mm.
01 Of the 200 series.
02 Of the 300 series.
03 Of the 400 series.
99 Other.
7219.34.01 With a thickness higher than or equal to 0.5 mm but lower than or equal to 1 mm.
01 Of the 200 series.
02 Of the 300 series.
03 Of the 400 series.
99 Other.
7219.35.02 With a thickness lower than 0.5 mm.
01 With a thickness equal to or higher than 0.3 mm.
99 Other.
7219.90.99 Other.
00 Other.
7220.11.01 With a thickness higher than or equal to 4.75 mm.
00 With a thickness higher than or equal to 4.75 mm.
7220.12.01 With a thickness lower than 4.75 mm.
00 With a thickness lower than 4.75 mm.
7220.20.03 Simply cold-rolled.
01
Without tempering or pre-tempering (DGN-410, DGN-420 and DGN-440) with a thickness equal to or higher than 0.3 mm, not exceeding 6.0 mm, and with a maximum width of 325 mm. 03 Of the 200 series, with a thickness equal to or higher than 0.3 mm, not exceeding
4.0 mm, except that included in the commercial identification
number 7220.20.03.01.
04
Of the 300 series, with a thickness equal to or higher than 0.3 mm, not exceeding
4.0 mm, except that included in the commercial identification
number 7220.20.03.01.
05
Of the 400 series, with a thickness equal to or higher than 0.3 mm, not exceeding
4.0 mm, except that included in the commercial identification
number 7220.20.03.01.
99 Other.
7220.90.99 Other.
00 Other.
7221.00.01 Stainless steel billet.
01 Of circular cross-section, with a diameter lower than 19 mm.
99 Other.
7222.11.02 Of circular section.
01 Of nitrogenated steel, hot-rolled, peeled or ground.
99 Other.
7222.19.99 Other.
00 Other.

36 OFFICIAL GAZETTE Tuesday, January 7, 2025
7222.20.01 Bars simply obtained or finished in cold.
00 Bars simply obtained or finished in cold.
7222.30.91 Other bars.
99 Other.
7222.40.01 Profiles.
01 Hot-rolled, without perforating or working in any other way, with a maximum depth (height) of 80 mm. 99 Other.
7224.90.02 Intermediate products, with a carbon content lower than or
equal to 0.006% by weight, except tool steel grade.
00 Intermediate products, with a carbon content lower than or equal to 0.006% by weight, except tool steel grade.
7224.90.99 Other.
02 Of tool steel grade.
99 Other.
7225.19.99 Other.
00 Other.
7225.30.91 Other, simply hot-rolled, coiled.
01
With a boron content equal to or higher than 0.0008%, with a thickness higher than 10 mm, except that included in the commercial identification number 7225.30.91.06. 02 With a boron content equal to or higher than 0.0008%, with a thickness higher than or equal to 4.75 mm, but lower than or equal to 10 mm, except that included in the commercial identification number 7225.30.91.06. 03 With a boron content equal to or higher than 0.0008%, with a thickness higher than or equal to 3 mm, but lower than 4.75 mm, except that included in the commercial identification number 7225.30.91.06. 04 With a boron content equal to or higher than 0.0008%, with a thickness lower than 3 mm, except that included in the commercial identification number 7225.30.91.06. 06 Of tool steel grade, except high-speed steel. 07 Pickled, with a boron content equal to or higher than 0.0008%. 08 Pickled with a thickness higher than or equal to 4.75 mm, except that included in the commercial identification number 7225.30.91.07. 91 Other pickled. 92 Other with a thickness lower than 4.75 mm. 99 Other.
7225.40.91 Other, simply hot-rolled, uncoiled.
01 With a boron content equal to or higher than 0.0008%, with a thickness higher than 10 mm, except tool steel grade. 02 With a boron content equal to or higher than 0.0008%, with a thickness higher than or equal to 4.75 mm, but lower than or equal to 10 mm, except tool steel grade. 03 With a boron content equal to or higher than 0.0008%, with a thickness higher than or equal to 3 mm, but lower than 4.75 mm, except tool steel grade.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 37
04 With a boron content equal to or higher than 0.0008%, with a thickness lower than 3 mm, except tool steel grade. 06 High-strength steel. 07 Tool steel grade. 08 Steel for the manufacture of pipes of the types used in oil or gas pipelines. 91 Other with a thickness lower than 4.75 mm. 99 Other.
7225.50.91 Other, simply cold-rolled.
01
With a boron content equal to or higher than 0.0008%, and thickness higher than 1 mm, but lower than 3 mm, coiled, except tool steel grade. 02 With a boron content equal to or higher than 0.0008%, and thickness higher than or equal to 0.5 mm, but lower than or equal to 1 mm, coiled, except tool steel grade. 03 With a boron content equal to or higher than 0.0008%, and thickness lower than 0.5 mm, coiled, except tool steel grade. 04 With a boron content equal to or higher than 0.0008%, and thickness equal to or higher than 3 mm, but lower than 4.75 mm, coiled, except tool steel grade. 05 With a boron content equal to or higher than 0.0008%, and thickness higher than or equal to 4.75 mm, coiled, except tool steel grade. 06 With a boron content equal to or higher than 0.0008%, and thickness lower than 4.75 mm, uncoiled, except tool steel grade. 07 With a boron content equal to or higher than 0.0008%, and thickness higher than or equal to 4.75 mm, uncoiled, except tool steel grade. 08 High-speed steel. 09 Tool steel grade. 10 Porcelainizing steel, with a thickness higher than or equal to 4.75 mm. 11 High-strength steel. 91 Other with a thickness higher than or equal to 4.75 mm. 92 Other porcelainizing steel. 99 Other.
7225.91.01 Electrolytically galvanized.
00 Electrolytically galvanized.
7225.92.01 Galvanized in other ways.
01 High-strength steel.
99 Other.
7225.99.99 Other.
01 Aluminized.
02 Painted.
03 Coated with aluminum and zinc alloys (galvalume).
99 Other.

38 OFFICIAL GAZETTE Tuesday, January 7, 2025
7226.19.99 Other.
00 Other.
7226.91.07 Simply hot-rolled.
01
With a boron content equal to or higher than 0.0008%, and thickness higher than 1 mm, but lower than 3 mm, coiled, except tool steel grade. 02 With a boron content equal to or higher than 0.0008%, and thickness higher than or equal to 0.5 mm, but lower than or equal to 1 mm, coiled, except tool steel grade. 03 With a boron content equal to or higher than 0.0008%, and thickness lower than 0.5 mm, coiled, except tool steel grade. 04 With a boron content equal to or higher than 0.0008%, and thickness equal to or higher than 3 mm but lower than 4.75 mm, coiled, except tool steel grade. 05 With a boron content equal to or higher than 0.0008%, and thickness higher than 4.75, coiled, except tool steel grade. 06 With a boron content equal to or higher than 0.0008%, uncoiled, with a thickness lower than 4.75 mm, except tool steel grade. 07 With a boron content equal to or higher than 0.0008%, uncoiled, with a thickness higher than or equal to 4.75 mm, except tool steel grade. 08 Tool steel grade, except high-speed steel. 91 Other with a thickness higher than or equal to 4.75 mm. 99 Other.
7226.92.06 Simply cold-rolled.
01 With a boron content equal to or higher than 0.0008%, and thickness higher than or equal to 3 mm, coiled, except tool steel grade. 02 With a boron content equal to or higher than 0.0008%, and thickness higher than 1 mm, but lower than 3 mm, coiled, except tool steel grade. 03 With a boron content equal to or higher than 0.0008%, and thickness higher than or equal to 0.5 mm, but lower than or equal to 1 mm, coiled, except tool steel grade. 04 With a boron content equal to or higher than 0.0008%, and thickness lower than 0.5 mm, coiled, except tool steel grade. 05 With a boron content equal to or higher than 0.0008%, uncoiled, except tool steel grade. 06 Tool steel grade, except high-speed steel. 99 Other.
7226.99.99 Other.
01 Electrolytically galvanized.
02 Galvanized in other ways.
99 Other.
7227.10.01 High-speed steel.
00 High-speed steel.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 39

7227.20.01 Of silicon-manganese steel.
01
Welding wire with a diameter less than 10 mm, with a carbon content less than 0.2%, sulfur content less than 0.04% and phosphorus content less than 0.04%. 99 The others.
7227.90.99 The others.
01 Of tool steel grade.
02
Welding wire with a diameter less than 10 mm, with a carbon content less than 0.2%, sulfur content less than 0.04% and phosphorus content less than 0.04%. 03 Of diameter less than 19 mm, of circular cross-section, except tool steel. 04 Of boron steel and chromium steel. 99 The others.

7304.11.01
Hot-rolled seamless pipes, without coating or other surface treatment, including hot-rolled seamless pipes varnished or lacquered: of outside diameter not exceeding 114.3 mm and wall thickness equal to or greater than 4 mm but not exceeding 19.5 mm. 00 Hot-rolled seamless pipes, without coating or other surface treatment, including hot-rolled seamless pipes varnished or lacquered: of outside diameter not exceeding 114.3 mm and wall thickness equal to or greater than 4 mm but not exceeding 19.5 mm.

7304.11.02
Hot-rolled seamless pipes, without coating or other surface treatment, including hot-rolled seamless pipes varnished or lacquered: of outside diameter greater than 114.3 mm but not exceeding 406.4 mm and wall thickness equal to or greater than 6.35 mm but not exceeding 38.1 mm. 00 Hot-rolled seamless pipes, without coating or other surface treatment, including hot-rolled seamless pipes varnished or lacquered: of outside diameter greater than 114.3 mm but not exceeding 406.4 mm and wall thickness equal to or greater than 6.35 mm but not exceeding 38.1 mm.

7304.11.03
Hot-rolled seamless pipes, without coating or other surface treatment, including hot-rolled seamless pipes varnished or lacquered: of outside diameter greater than 406.4 mm and wall thickness equal to or greater than 9.52 mm but not exceeding 31.75 mm. 00 Hot-rolled seamless pipes, without coating or other surface treatment, including hot-rolled seamless pipes varnished or lacquered: of outside diameter greater than 406.4 mm and wall thickness equal to or greater than 9.52 mm but not exceeding 31.75 mm.

7304.11.04
Cold-drawn or cold-rolled seamless pipes, without coating or other surface treatment, including cold-drawn or cold-rolled seamless pipes varnished or lacquered: of outside diameter not exceeding 114.3 mm and wall thickness equal to or greater than 1.27 mm but not exceeding 9.5 mm. 00 Cold-drawn or cold-rolled seamless pipes, without coating or other surface treatment, including cold-drawn or cold-rolled seamless pipes varnished or lacquered: of outside diameter not exceeding 114.3 mm and wall thickness equal to or greater than 1.27 mm but not exceeding 9.5 mm.

7304.11.99 The others.
99 The others.

40 OFFICIAL GAZETTE Tuesday, January 7, 2025

7304.19.01
Hot-rolled seamless pipes, without coating or other surface treatment, including hot-rolled seamless pipes varnished or lacquered: of outside diameter not exceeding 114.3 mm and wall thickness equal to or greater than 4 mm but not exceeding 19.5 mm. 01 Of outside diameter less than 60.3 mm, of non-alloy steel. 02 Of outside diameter equal to or greater than 60.3mm but equal to or less than
114.3 mm, of non-alloy steel.
03 Of outside diameter less than 60.3 mm, of alloy steel.
04
Of outside diameter equal to or greater than 60.3mm but equal to or less than 114.3mm of alloy steel.

7304.19.02
Hot-rolled seamless pipes, without coating or other surface treatment, including hot-rolled seamless pipes varnished or lacquered: of outside diameter greater than 114.3 mm but not exceeding 406.4 mm and wall thickness equal to or greater than 6.35 mm but not exceeding 38.1 mm. 01 Of alloy steel. 99 The others.

7304.19.03
Hot-rolled seamless pipes, without coating or other surface treatment, including hot-rolled seamless pipes varnished or lacquered: of outside diameter greater than 406.4 mm and wall thickness equal to or greater than 9.52 mm but not exceeding 31.75 mm. 01 Of alloy steel. 99 The others.

7304.19.04
Cold-drawn or cold-rolled seamless pipes, without coating or other surface treatment, including cold-drawn or cold-rolled seamless pipes varnished or lacquered: of outside diameter not exceeding 114.3 mm and wall thickness equal to or greater than 1.27 mm but not exceeding 9.5 mm. 01 Of outside diameter equal to or greater than 60.3 mm but equal to or less than
114.3 mm, except mechanical pipe, of non-alloy steel.
91 The others of non-alloy steel.
99 The others.

7304.19.99 The others.
01 Of non-alloy steel.
91 The others with an outside diameter equal to or less than 406.4 mm.
99 The others.

7304.23.04
Drill pipe, hot-rolled, with outside diameter equal to or greater than
60.3 mm but not exceeding 168.3 mm, with threaded ends.
00
Drill pipe, hot-rolled, with outside diameter equal to or greater than 60.3 mm but not exceeding 168.3 mm, with threaded ends.

7304.23.99 The others.
01
With outside diameter equal to or less than 35.6 mm and wall thickness equal to or greater than 3.3 mm but not exceeding 3.5 mm, with upset ends. 99 The others.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 41

7304.29.99 The others.
01
Casing, hot-rolled, with threaded ends, of outside diameter equal to or greater than 114.3 mm but not exceeding 346.1 mm. 02 Casing, hot-rolled, with threaded ends, of outside diameter equal to or greater than 460.4 mm but not exceeding 508 mm. 03 Casing, hot-rolled, unthreaded, of outside diameter equal to or greater than
114.3 mm but not exceeding 346.1 mm.
04
Casing, hot-rolled, unthreaded, of outside diameter equal to or greater than
460.4 mm but not exceeding 508 mm.
05
Tubing, hot-rolled, threaded, of outside diameter equal to or less than 114.3 mm.
06
Tubing, hot-rolled, unthreaded, of outside diameter equal to or less than 114.3 mm. 91 The other casing. 99 The others.

7304.31.01
Mechanical or structural pipes, without coatings or other surface treatment, of outside diameter not exceeding 114.3 mm and wall thickness equal to or greater than 1.27 mm but not exceeding 9.5 mm. 01 Structural pipes of outside diameter equal to or greater than 60.3 mm but equal to or less than 114.3 mm. 99 The others.

7304.31.10
Thermal or conduit pipes, without coatings or other surface treatment, of outside diameter not exceeding 114.3 mm and wall thickness equal to or greater than 1.27 mm but not exceeding 9.5 mm. 01 Of outside diameter equal to or greater than 60.3 mm but equal to or less than
114.3 mm.
99 The others.

7304.31.99 The others.
01
Hollow bars of outside diameter greater than 30 mm but not exceeding 50 mm.
02 Hollow bars with outside diameter greater than 50 mm.
03 Coils.
04 Finned or studded pipes.
05 Of carbon steel, with diameter greater than 120 mm.
09
Of outside diameter equal to or greater than 60.3 mm but equal to or less than
114.3 mm, except mechanical pipes and those included in commercial identification numbers 7304.31.99.01 and 7304.31.99.06.
91
The others, designed for use in boilers, superheaters, heat exchangers, condensers, refining furnaces, water heaters or other similar equipment. 99 The others.

42 OFFICIAL GAZETTE Tuesday, January 7, 2025

7304.39.01
Mechanical or structural pipes, hot-rolled, without coating or surface treatment, including mechanical or structural pipes hot-rolled, lacquered or varnished: of outside diameter not exceeding
114.3 mm, and wall thickness equal to or greater than 4 mm but not
exceeding 19.5 mm.
01 Structural pipes of outside diameter equal to or greater than 60.3 mm but equal to or less than 114.3 mm. 99 The others.

7304.39.02
Mechanical or structural pipes, hot-rolled, without coating or other surface treatment, including mechanical or structural pipes, hot-rolled, lacquered or varnished: of outside diameter greater than
114.3 mm but not exceeding 355.6 mm and wall thickness equal to or
greater than 6.35 mm but not exceeding 38.1 mm.
01 Mechanical pipes.
99 The others.

7304.39.03
Hollow bars hot-rolled, with outside diameter greater than 30 mm but not exceeding 50 mm, as well as those with outside diameter greater than 300 mm. 00 Hollow bars hot-rolled, with outside diameter greater than 30 mm but not exceeding 50 mm, as well as those with outside diameter greater than 300 mm.

7304.39.04 Hollow bars hot-rolled, of outside diameter greater than 50 mm but not exceeding 300 mm.
00 Hollow bars hot-rolled, of outside diameter greater than 50 mm but not exceeding 300 mm.

7304.39.08 Finned or studded pipes.
00 Finned or studded pipes.

7304.39.91
The others of outside diameter equal to or greater than 38.1 mm, but equal to or less than 406.4 mm, with a wall thickness greater than 12.7 mm. 00 The others of outside diameter equal to or greater than 38.1 mm, but equal to or less than 406.4 mm, with a wall thickness greater than 12.7 mm.

7304.39.92
The others of outside diameter equal to or greater than 38.1 mm, but equal to or less than 114.3 mm, with a wall thickness greater than 6.4 mm but equal to or less than 12.7 mm. 00 The others of outside diameter equal to or greater than 38.1 mm, but equal to or less than 114.3 mm, with a wall thickness greater than 6.4 mm but equal to or less than 12.7 mm.

7304.39.99 The others.
01 Thermal and conduit pipes of outside diameter equal to or less than 60.3 mm.
02 Pipes of outside diameter greater than 114.3mm.
91 The other pipes of outside diameter equal to or less than 60.3 mm.
92 The other pipes of outside diameter equal to or greater than 60.3 mm but equal to or less than 114.3 mm, except mechanical pipes. 99 The others.

7304.41.03 Cold-drawn or cold-rolled.
99 The others.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 43

7304.49.99 The others.
99 The others.

7304.51.12 Cold-drawn or cold-rolled.
91
The others, designed for use in boilers, superheaters, heat exchangers, condensers, refining furnaces, water heaters or other similar equipment. 99 The others.

7304.59.99 The others.
01
Mechanical or structural pipes without coating or other surface treatment, including mechanical or structural pipes lacquered or varnished: of outside diameter not exceeding
114.3 mm and wall thickness equal to or greater than 4 mm but
equal to or less than 19.5 mm.
02
Mechanical or structural pipes, without coating or other surface treatment, including mechanical or structural pipes lacquered or varnished: of outside diameter greater than
114.3 mm but not exceeding 355.6 mm and wall thickness equal to or greater
than 6.35 mm but equal to or less than 38.1 mm.
04 Hollow bars of outside diameter greater than 30 mm but not exceeding 50 mm, as well as those of outside diameter greater than 300 mm. 05 Hollow bars of outside diameter greater than 50 mm but not exceeding 300 mm. 07 Thermal pipes, without coatings other than those obtained by lacquering and varnishing or without surface treatment, of outside diameter equal to or less than 114.3 mm and wall thickness equal to or greater than 4 mm but not exceeding 19.5 mm. 08 Conduit pipes, without coatings other than those obtained by lacquering and varnishing or without surface treatment, of outside diameter equal to or less than 114.3 mm and wall thickness equal to or greater than 4 mm but not exceeding 19.5 mm. 09 Thermal pipes, without coatings other than those obtained by lacquering and varnishing or without surface treatment, of outside diameter greater than 114.3 mm but not exceeding 406.4 mm and wall thickness equal to or greater than 6.35 mm but not exceeding 38.1 mm. 10 Conduit pipes, without coatings other than those obtained by lacquering and varnishing or without surface treatment, of outside diameter greater than 114.3 mm but not exceeding 406.4 mm and wall thickness equal to or greater than 6.35 mm but not exceeding 38.1 mm. 11 Thermal pipes, without coatings other than those obtained by lacquering and varnishing or without surface treatment, of outside diameter greater than 406.4 mm and wall thickness equal to or greater than 9.52 mm but not exceeding 31.75 mm. 12 Conduit pipes, without coatings other than those obtained by lacquering and varnishing or without surface treatment, of outside diameter greater than 406.4 mm and wall thickness equal to or greater than 9.52 mm but not exceeding 31.75 mm. 13 Designed for use in boilers, superheaters, heat exchangers, condensers, refining furnaces, water heaters or other similar equipment. 91 The others of outside diameter equal to or greater than 38.1 mm, but equal to or less than 406.4 mm, with a wall thickness greater than 12.7 mm.

44 OFFICIAL GAZETTE Tuesday, January 7, 2025

92
The others of outside diameter equal to or greater than 38.1 mm, but equal to or less than 114.3 mm, with a wall thickness greater than 6.4 mm but equal to or less than 12.7 mm. 99 The others.

7304.90.99 The others.
00 The others.

7308.90.99 The others.
01
Steel panel for construction, also known as steel panels; sheet panel; sandwich panel with injected polyurethane; insulation panel; prefabricated panels. 99 The others.

Sector 15. Steel products:
Tariff fraction and NICO Description Note
7210.12.04 Of thickness less than 0.5 mm.
01
With thickness equal to or greater than 0.20 mm, whose first two digits of temper code are T2, T3, T4 and T5, according to international standard ASTM A623 for reduced single product, or its equivalent in other standards, except that included in commercial identification number 7210.12.04.03. 99 The others.

7210.20.01 Tinned, including coated with a lead and tin alloy.
00 Tinned, including coated with a lead and tin alloy.

7210.30.02 Electrolytically galvanized.
01 Sheets galvanized on both sides.
99 The others.

7210.41.01 Sheets galvanized on both sides.
00 Sheets galvanized on both sides.

7210.41.99 The others.
00 The others.

7210.49.99 The others.
01 Of thickness less than 3 mm, whose yield strength limit is equal to or greater than 275 MPa. 02 Of high strength steel. 99 The others.

7210.50.03 Coated with oxides of chromium or chromium and chromium oxides.
01
With thickness equal to or greater than 0.20 mm, whose first two digits of temper code are T2, T3, T4 and T5, according to international standard ASTM A623 for reduced single product, or its equivalent in other standards. 99 The others.

7210.61.01 Coated with aluminum and zinc alloys.
00 Coated with aluminum and zinc alloys.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 45

7210.69.99 The others.
01 Coated with unalloyed aluminum, known as aluminized.
99 The others.

7210.70.02 Painted, varnished or plastic-coated.
01 Painted sheets, hot-dip galvanized.
02 Without metallic coating or plating.
03 Electrolytically galvanized.
91 The others hot-dip galvanized.
99 The others.

7210.90.99 The others.
01 Plated with stainless steel.
91 The others plated.
99 The others.

7211.14.91 The others, of thickness equal to or greater than 4.75 mm.
01 Strips, except coiled.
03 Coiled.

7211.19.99 The others.
01 Strips with thickness less than 4.75 mm.

7211.23.03 With a carbon content less than 0.25% by weight.
01 Strips with thickness equal to or greater than 0.05 mm.

7211.29.99 The others.
01 Strips with thickness equal to or greater than 0.05 mm with a carbon content less than 0.6%. 02 Strips with a carbon content equal to or greater than 0.6%.

7212.20.03 Electrolytically galvanized.
01 Strips.
02 Galvanized on both sides, of width greater than 500 mm.
99 The others.

7212.30.03 Galvanized otherwise.
01 Strips.
02 Galvanized on both sides, of width greater than 500 mm.
99 The others.

7212.40.04 Painted, varnished or plastic-coated.
01 Sheets coated with silicone varnish.
02 Of total thickness equal to or greater than 0.075 mm but not exceeding 0.55 mm with plastic coating on one or both sides. 03 Galvanized on both sides, of width greater than 500 mm. 99 The others.

7212.50.01 Coated otherwise.
00 Coated otherwise.

46 OFFICIAL GAZETTE Tuesday, January 7, 2025

7212.60.04 Plated.
02
Electrolytically copper-plated strips, on both sides and polished with a copper proportion that does not exceed 5%, with width equal to or less than 100 mm and a thickness that does not exceed 0.6 mm. 03 Sheets plated with stainless steel. 99 The others.

7216.99.99 The others.
00 The others.

7217.10.02 Uncoated, even if polished.
02
Known as prestressed, pre-tensioned, post-tensioned or graphited wires, except those of commercial identification numbers 7217.10.02.03, 7217.10.02.04, 7217.10.02.05 and 7217.10.02.06. 03 With a carbon content less than 0.25% by weight, of diameter equal to or greater than 3.5 mm. 04 With a carbon content equal to or greater than 0.25% but less than 0.6% by weight, of diameter less than 1.25 mm. 05 With a carbon content equal to or greater than 0.25% but less than 0.6% by weight, of diameter equal to or greater than 2.1 mm but less than 3.5 mm. 06 With a carbon content greater than 0.6% by weight, of diameter equal to or greater than 3.5 mm. 91 The others with a carbon content less than 0.25%. 92 The others with a carbon content equal to or greater than 0.25% but less than 0.6% by weight. 93 The others with a carbon content greater than 0.6% by weight.

7217.20.02 Galvanized.
01 Hot-rolled, joined longitudinally, recognizable as designed exclusively for the manufacture of staples. 99 The others.

7217.30.02 Coated with another common metal.
99 The others.

7217.90.99 The others.
01 With plastic coating.
99 The others.

7223.00.02 Stainless steel wire.
01 Of circular cross-section.
99 The others.

7304.11.99 The others.
01 Semi-finished pipes or blanks for exclusive use by companies manufacturing cold-drawn pipes.

7304.19.05 Semi-finished pipes or blanks for exclusive use by companies manufacturing cold-drawn pipes.
00 Semi-finished pipes or blanks for exclusive use by companies manufacturing cold-drawn pipes.

7304.23.99 The others.
02
Semi-finished pipes for the manufacture of drill pipes, hot-rolled, with outside diameter equal to or greater than 60.3 mm but not exceeding 168.3 mm, unthreaded.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 47

7304.39.09
Semi-finished pipes or blanks, without coating or other surface treatment, of outside diameter equal to or greater than 20 mm but not exceeding 460 mm and wall thickness equal to or greater than 2.8 mm but not exceeding 35.4 mm, with smooth, beveled, upset and/or threaded and coupled ends. 00 Semi-finished pipes or blanks, without coating or other surface treatment, of outside diameter equal to or greater than 20 mm but not exceeding 460 mm and wall thickness equal to or greater than 2.8 mm but not exceeding 35.4 mm, with smooth, beveled, upset and/or threaded and coupled ends.

7304.39.10
Thermal pipes, without coatings other than those obtained by lacquering and varnishing or without surface treatment, of outside diameter equal to or less than 114.3 mm and wall thickness equal to or greater than 4 mm, not exceeding 19.5 mm. 00 Thermal pipes, without coatings other than those obtained by lacquering and varnishing or without surface treatment, of outside diameter equal to or less than 114.3 mm and wall thickness equal to or greater than 4 mm, not exceeding 19.5 mm.

7304.39.11
Conduit pipes, without coatings other than those obtained by lacquering and varnishing or without surface treatment, of outside diameter equal to or less than 114.3 mm and wall thickness equal to or greater than 4 mm, not exceeding 19.5 mm. 00 Conduit pipes, without coatings other than those obtained by lacquering and varnishing or without surface treatment, of outside diameter equal to or less than 114.3 mm and wall thickness equal to or greater than 4 mm, not exceeding 19.5 mm.

7304.39.12
Thermal pipes, without coatings other than those obtained by lacquering and varnishing or without surface treatment, of outside diameter greater than 114.3 mm but not exceeding 406.4 mm and wall thickness equal to or greater than 6.35 mm but not exceeding 38.1 mm. 00 Thermal pipes, without coatings other than those obtained by lacquering and varnishing or without surface treatment, of outside diameter greater than 114.3 mm but not exceeding 406.4 mm and wall thickness equal to or greater than 6.35 mm but not exceeding 38.1 mm.

7304.39.13
Conduit pipes, without coatings other than those obtained by lacquering and varnishing or without surface treatment, of outside diameter greater than 114.3 mm but not exceeding 406.4 mm and wall thickness equal to or greater than 6.35 mm but not exceeding 38.1 mm. 00 Conduit pipes, without coatings other than those obtained by lacquering and varnishing or without surface treatment, of outside diameter greater than 114.3 mm but not exceeding 406.4 mm and wall thickness equal to or greater than 6.35 mm but not exceeding 38.1 mm.

7304.39.14
Thermal pipes, without coatings other than those obtained by lacquering and varnishing or without surface treatment, of outside diameter greater than 406.4 mm and wall thickness equal to or greater than 9.52 mm but not exceeding 31.75 mm. 00 Thermal pipes, without coatings other than those obtained by lacquering and varnishing or without surface treatment, of outside diameter greater than 406.4 mm and wall thickness equal to or greater than 9.52 mm but not exceeding 31.75 mm.

48 OFFICIAL GAZETTE Tuesday, January 7, 2025

7304.39.15
Called conduits, without coatings other than those obtained by lacquering and varnishing or without surface treatments, of external diameter greater than 406.4 mm and wall thickness greater than or equal to 9.52 mm but not exceeding 31.75 mm. 00 Called conduits, without coatings other than those obtained by lacquering and varnishing or without surface treatments, of external diameter greater than 406.4 mm and wall thickness greater than or equal to 9.52 mm but not exceeding 31.75 mm.

7304.39.16
Designed for use in boilers, superheaters, heat exchangers, condensers, refining furnaces, water heaters or other similar ones, except those included in tariff subheadings 7304.39.10, 7304.39.12 and 7304.39.14. 00 Designed for use in boilers, superheaters, heat exchangers, condensers, refining furnaces, water heaters or other similar ones, except those included in tariff subheadings 7304.39.10, 7304.39.12 and 7304.39.14.

7305.11.02 Longitudinally welded with submerged arc.
01 With wall thickness less than 50.8 mm.
02 With wall thickness greater than or equal to 4.77 mm but less than or equal to 25.4 mm, of external diameter less than or equal to 1,219.2 mm. 99 The others.

7305.12.91 The others, longitudinally welded.
01 With wall thickness less than 50.8 mm.
02 With wall thickness greater than or equal to 4.77 mm but less than or equal to 25.4 mm, of external diameter less than or equal to 1,219.2 mm. 99 The others.

7305.19.99 The others.
01 With wall thickness less than 50.8 mm.
99 The others.

7305.20.01 With wall thickness less than 50.8 mm.
00 With wall thickness less than 50.8 mm.

7305.20.99 The others.
00 The others.

7305.31.91 The others of stainless steel.
00 The others of stainless steel.

7305.31.99 The others.
00 The others.

7305.39.05 Steel forced conduits, even with bands, of the type used in hydroelectric installations.
00 Steel forced conduits, even with bands, of the type used in hydroelectric installations.

7305.39.99 The others.
00 The others.

7306.19.99 The others.
01 Of external diameter greater than or equal to 114.3 mm, except those included in commercial identification number 7306.19.99.02. 02 Welded along their entire length. 99 The others.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 49

7306.29.99 The others.
00 The others.

7306.30.02
Steel tube, low carbon, hot-dip galvanized, with external diameter greater than or equal to 3.92 mm but less than or equal to 4.08 mm, and wall thickness greater than or equal to 0.51 mm but less than or equal to 0.77 mm. 00 Steel tube, low carbon, hot-dip galvanized, with external diameter greater than or equal to 3.92 mm but less than or equal to 4.08 mm, and wall thickness greater than or equal to 0.51 mm but less than or equal to 0.77 mm.

7306.30.03 Galvanized, with a wall thickness less than 1.65 mm, except those included in tariff subheading 7306.30.02.
00 Galvanized, with a wall thickness less than 1.65 mm, except those included in tariff subheading 7306.30.02.

7306.30.04 Galvanized, with a wall thickness greater than or equal to 1.65 mm, except those included in tariff subheading 7306.30.02.
00 Galvanized, with a wall thickness greater than or equal to 1.65 mm, except those included in tariff subheading 7306.30.02.

7306.30.99 The others.
01
Designed for use in boilers, superheaters, heat exchangers, condensers, refining furnaces and water heaters. 02 Conical piping and steel tubes used mainly as parts of lighting articles. 03 Painted tubes. 04 Firefighting piping. 05 Steel tubes for fluid conveyance. 06 Steel tubes for automotive use. 91 The others with a wall thickness less than 1.65 mm or cold-rolled. 99 The others.

7306.40.99 The others.
00 The others.

7306.61.01 Of square or rectangular section.
01 With a wall thickness greater than or equal to 4 mm.
02 With a wall thickness less than 4 mm, of stainless steel.
03 Galvanized, with a wall thickness greater than or equal to 4 mm.
91 The others galvanized.
99 The others.

7307.21.01 Flanges.
00 Flanges.

7307.23.99 The others.
00 The others.

7307.93.01 Butt welding fittings.
01
Connections of the elbow type; elbows; T connections; reduced T connections and reductions, in diameters up to 406.4mm under ASTM A234 standard, in carbon steel grade. 99 The others.

50 OFFICIAL GAZETTE Tuesday, January 7, 2025

7307.99.99 The others.
99 The others.

7308.20.02 Towers and trestles.
01 Towers recognizable as designed exclusively for electrical energy conveyance.
99 The others.

7312.10.01
Galvanized, with diameter greater than 4 mm, constituted by more than 5 wires and with untwisted cores of the same material, except those included in tariff subheading 7312.10.07. 00 Galvanized, with diameter greater than 4 mm, constituted by more than 5 wires and with untwisted cores of the same material, except those included in tariff subheading 7312.10.07.

7312.10.05 Of steel without coating, with or without lubrication, except those
included in tariff subheading 7312.10.08.
01 Of diameter less than 9.53 mm.
02 Of diameter greater than or equal to 9.53 mm. but less than 25.4 mm.
99 The others.

7312.10.07 Galvanized, with a diameter greater than 4 mm but less than 19
mm, constituted by 7 wires, lubricated or unlubricated.
00 Galvanized, with a diameter greater than 4 mm but less than 19 mm, constituted by 7 wires, lubricated or unlubricated.

7312.10.08 Un-galvanized, of diameter less than or equal to 19 mm, constituted
by 7 wires.
01 For prestressed concrete, known as prestressing strand (pre-tensioned or post-tensioned). 99 The others.

7312.10.99 The others.
03 Braided or twisted, of length less than 500 m, provided with metal fittings at their ends. 04 Plastic-coated cables. 05 Of steel, of diameter less than 12.7 mm (1/2 inch). 06 Of steel, of diameter greater than or equal to 12.7 mm (1/2 inch) but less than 25.4 mm (1 inch). 07 Of steel, of diameter greater than or equal to 25.4 mm (1 inch). 99 The others.

7312.90.99 The others.
00 The others.

7313.00.01
Barbed wire, of iron or steel; wire (single or double) and strapping, twisted, even with barbs, of iron or steel, of the types used for fencing. 00 Barbed wire, of iron or steel; wire (single or double) and strapping, twisted, even with barbs, of iron or steel, of the types used for fencing.

7314.19.03 Galvanized.
01 Of carbon steel wire, in grid form, with measurements of 2x2 to 8x8 openings per linear inch (steel mesh). 02 Of low carbon steel wire, in hexagonal form. 99 The others.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 51

7314.19.99 The others.
01 Of circular section wires, except those with width less than or equal to 50 mm.
02 Of low carbon steel wire, in hexagonal form.
99 The others.

7314.20.01
Meshes and grilles, welded at the crossing points, of wire whose largest dimension of the cross-section is greater than or equal to 3 mm and with mesh surface greater than or equal to 100 cm². 00 Meshes and grilles, welded at the crossing points, of wire whose largest dimension of the cross-section is greater than or equal to 3 mm and with mesh surface greater than or equal to 100 cm².

7314.31.01 Galvanized.
01 Of diameter greater than or equal to 1.2 mm.
02 Of carbon steel wire in grid form, with measurements of 2x2 to 8x8 openings per linear inch (steel mesh). 03 Of low carbon steel wire, in hexagonal form. 99 The others.

7314.39.99 The others.
00 The others.

7314.41.01 Galvanized.
01 Of hexagonal form.
02 Known as cyclone mesh, with diamond-shaped openings.
99 The others.

7314.42.01 Plastic-coated.
00 Plastic-coated.

7314.49.99 The others.
01 Of low carbon steel wire, in hexagonal form.
99 The others.

7314.50.01 Sheets and strips, expanded (unfolded).
00 Sheets and strips, expanded (unfolded).

7315.82.91 The other chains, of welded links.
02 Of weight less than 15 kg per linear meter, expanded, except those included in commercial identification number 7315.82.91.01. 99 The others.

7315.89.99 The others.
01 Of weight less than 15 kg/m, except stamped, without bolts or rivets, for seeding or fertilizing machines. 99 The others.

7317.00.01 Horseshoe nails.
00 Horseshoe nails.

7317.00.99 The others.
01 Staples.
02 Tacks, thumbtacks or pins.

52 OFFICIAL GAZETTE Tuesday, January 7, 2025

03 Steel nails for concrete.
04 Steel nails in roll or strip for gun, of any length and surface.
05 Unalloyed steel nails of threaded or ringed surface, in bulk or in piece, of any dimension. 06 Unalloyed steel nails of length less than 1.5 inches, except those included in commercial identification numbers 7317.00.99.03,
7317.00.99.04 and 7317.00.99.05.
91 The other nails.
99 The others.

8502.31.01 Wind turbines.
00 Wind turbines.

9021.10.06 Orthopedic articles and appliances for fractures.
04 Nails, screws, plates or staples.

Sector 16. Automotive 2
:
Tariff subheading and NICO Description Note

8701.21.01 Used.
00 Used.
8701.22.01 Used.
00 Used.
8701.23.01 Used.
00 Used.
8701.24.01 Used.
00 Used.
8701.29.01 Used.
00 Used.
8702.10.05 Used.
00 Used.
8702.20.05 Used.
00 Used.
8702.30.05 Used.
00 Used.
8702.40.06 Used.
00 Used.
8702.90.06 Used, except those included in tariff subheading
8702.90.08.
00 Used, except those included in tariff subheading 8702.90.08.
8703.21.02 Used, except those included in tariff subheading
8703.21.01.
00 Used, except those included in tariff subheading 8703.21.01.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 53

8703.22.02 Used.
00 Used.
8703.23.02 Used.
00 Used.
8703.24.02 Used.
00 Used.
8703.31.02 Used.
00 Used.
8703.32.02 Used.
00 Used.
8703.33.02 Used.
00 Used.
8703.40.02 Used, except those included in tariff subheading
8703.40.03.
00 Used, except those included in tariff subheading 8703.40.03.
8703.50.02 Used.
00 Used.
8703.60.02 Used, except those included in tariff subheading
8703.60.03.
00 Used, except those included in tariff subheading 8703.60.03.
8703.70.02 Used.
00 Used.
8703.90.02 Used.
00 Used.
8704.21.04 Used, except those included in tariff subheading
8704.21.01.
00 Used, except those included in tariff subheading 8704.21.01.
8704.22.07 Used, except those included in tariff subheading
8704.22.01.
00 Used, except those included in tariff subheading 8704.22.01.
8704.23.02 Used, except those included in tariff subheading
8704.23.01.
00 Used, except those included in tariff subheading 8704.23.01.
8704.31.05 Used, except those included in tariff subheadings
8704.31.01 and 8704.31.02.
00 Used, except those included in tariff subheadings
8704.31.01 and 8704.31.02.
8704.32.07 Used, except those included in tariff subheading
8704.32.01.
00 Used, except those included in tariff subheading 8704.32.01.
8704.41.02 Used, except those included in tariff subheading
8704.41.01.
00 Used, except those included in tariff subheading 8704.41.01.

54 OFFICIAL GAZETTE Tuesday, January 7, 2025

8704.42.02 Used, except those included in tariff subheading
8704.42.01.
00 Used, except those included in tariff subheading 8704.42.01.
8704.43.02 Used, except those included in tariff subheading
8704.43.01.
00 Used, except those included in tariff subheading 8704.43.01.
8704.51.03 Used, except those included in tariff subheadings
8704.51.01 and 8704.51.02.
00 Used, except those included in tariff subheadings 8704.51.01 and 8704.51.02.
8704.52.02 Used, except those included in tariff subheading
8704.52.01.
00 Used, except those included in tariff subheading 8704.52.01.
8705.40.02 Used.
00 Used.

1 Interested parties shall only register in the Sectoral Importer Registry, in sectors 4 Firearms and their parts, spare parts, accessories and ammunition, 5 Explosives and material related to explosives, 6 Chemical substances, materials for pyrotechnic uses and devices related to the use of explosives, 7 Other weapons and accessories. Bladed weapons and accessories. Detonators and 8 Machines, apparatus, devices and artifacts, related to weapons and others of the present subheading, when the tariff subheadings and NICO are indicated in the Agreement establishing the goods whose import and export is subject to regulation by the Ministry of National Defense, published in the DOF on November 1, 2022 and, where applicable, considering the text of the corresponding article, as well as the Description, Exceptions, Notes and Only, that the Agreement itself indicates, and that for such effect, it is required to obtain and present the respective permit from SEDENA before the customs office, for the clearance of the goods.

2 What is stated in Sector 16 Automotive of this subheading, will not be applicable for the cases established in rules 1.3.1., subheadings III, IV, VII, X and XVI and 3.5.1., subheading II, exclusively for natural and legal persons who definitively import a used vehicle in each twelve-month period and regarding vehicles that are definitively imported to the border strip or region by companies registered with the SE for dismantling, in relation to the tariff subheadings of article 5, subheading IV of the Decree of the Border Strip or Region.

3 Regarding NICO 2207.10.01 00 and 2207.20.01 00, registration shall be requested only in Sector 13 Hydrocarbons and fuels of this subheading, when it concerns ethanol for automotive use, that is, anhydrous ethanol alcohol with water content less than or equal to 1% that meets the quality specifications and characteristics as pure biofuel, issued by the competent authority.

II. Sectoral Exporter Registry:

Sector 1. Alcohol, denatured alcohol and uncrystallizable molasses:
Tariff subheading and NICO Description Note

1703.10.01 Cane molasses.
00 Cane molasses.
1703.90.99 The others.
00 The others.
2207.10.01 Undenatured ethyl alcohol with volumetric alcoholic degree
greater than or equal to 80% vol.
00 Undenatured ethyl alcohol with volumetric alcoholic degree greater than or equal to 80% vol.
2207.20.01 Denatured ethyl alcohol and spirits, of any
strength.
00 Denatured ethyl alcohol and spirits, of any strength.
2208.90.01 Ethyl alcohol.
00 Ethyl alcohol.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 55

Sector 2. Beer:
Tariff subheading and NICO
Description Note

2203.00.01 Malt beer.
00 Malt beer.

Sector 3. Tequila:
Tariff subheading and NICO
Description Note

2208.90.03 Tequila.
01 Tequila contained in containers with capacity less than or equal to 5 liters.
91 The other tequilas.

Sector 4. Fermented alcoholic beverages (wines):
Tariff subheading and NICO
Description Note

2204.10.02 Sparkling wine.
01 Champagne.
99 The others.
2204.21.04 In containers with capacity less than or equal to 2 l.
01
Wines, whose alcoholic strength is greater than 14 centesimal degrees Gay-Lussac but less than or equal to 20 centesimal degrees Gay-Lussac, at temperature of 15°C. 02 Red, rosé, claret or white wines, whose alcoholic strength is up to 14 centesimal degrees Gay-Lussac, at temperature of 15°C. 99 The others.
2204.29.99 The others.
00 The others.
2204.30.91 The other grape musts.
00 The other grape musts.
2205.10.02 In containers with capacity less than or equal to 2 l.
00 In containers with capacity less than or equal to 2 l.
2205.90.99 The others.
00 The others.
2206.00.91
The other fermented beverages (for example: cider, perry, honey wine, sake); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not expressed nor included elsewhere. 01 Refreshing beverages based on a mixture of lemonade and beer or wine, or a mixture of beer and wine (wine coolers). 99 The others.

56 OFFICIAL GAZETTE Tuesday, January 7, 2025

Sector 5. Distilled alcoholic beverages (liquors):
Tariff subheading and NICO Description Note

2208.20.01 Cognac.
00 Cognac.
2208.20.02
Brandy or Wainbrand whose alcoholic strength is greater than or equal to 37.5 centesimal degrees Gay-Lussac, with a total amount of volatile substances that are not ethyl and methyl alcohols greater than 200 g/hl of alcohol at 100% vol. 00 Brandy or Wainbrand whose alcoholic strength is greater than or equal to
37.5 centesimal degrees Gay-Lussac, with a total amount of
volatile substances that are not ethyl and methyl alcohols greater than 200 g/hl of alcohol at 100% vol. 2208.20.03 Pure grape distillates, whose alcoholic strength is greater than or equal to 80 centesimal degrees Gay-Lussac, at temperature of 15°C, in bulk. 00 Pure grape distillates, whose alcoholic strength is greater than or equal to 80 centesimal degrees Gay-Lussac, at temperature of 15°C, at bulk.
2208.20.99 The others.
00 The others.
2208.30.05 Whisky.
01 Canadian whisky.
02 Whisky whose alcoholic strength is greater than 53 degrees centesimal Gay-Lussac at temperature of 15°C, in bulk. 03 Whisky or Whiskey whose alcoholic strength is equal to or greater than 40 centesimal degrees Gay-Lussac, distilled at less than 94.8% vol. 04 Tennessee whisky or Bourbon whisky. 99 The others.
2208.40.02 Rum and other spirits derived from the distillation, after
fermentation, of sugarcane products.
01 Rum. Only for Rum and other spirits.
99 The others.
2208.50.01 Gin and geneva.
00 Gin and geneva.
2208.60.01 Vodka.
00 Vodka.
2208.70.03 Liqueurs.
01
Of more than 14 degrees not exceeding 23 centesimal degrees Gay- Lussac at temperature of 15°C, in earthenware, pottery or glass containers, except those included in commercial identification number 2208.70.03.02. 02 Liqueurs containing spirits, or agave distillates. 99 The others.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 57

2208.90.02 Bacanora.
00 Bacanora.
2208.90.04 Sotol.
00 Sotol.
2208.90.05 Mezcal.
00 Mezcal.
2208.90.06 Charanda.
00 Charanda.
2208.90.07 Raicilla.
00 Raicilla.
2208.90.99 The others.
91 The other alcoholic beverages containing spirits, or distillates, of agave.
99 The others.

Sector 6. Cigars and manufactured tobacco:
Tariff subheading and NICO Description Note

2402.10.01 Cigars (puros) (even tipped) and cigarillos (puritos), that
contain tobacco.
00 Cigars (puros) (even tipped) and cigarillos (puritos), that contain tobacco.
2402.20.01 Cigarettes containing tobacco.
00 Cigarettes containing tobacco.
2402.90.99 The others.
00 The others.
2403.11.01 Tobacco for water pipe mentioned in Note 1 of subheading
of this Chapter.
00 Tobacco for water pipe mentioned in Note 1 of subheading of this Chapter.
2403.19.99 The others.
00 The others.
2403.91.02 Homogenized or reconstituted tobacco.
01 Tobacco of the type used for tobacco wrappers.
99 The others.
2403.99.01 Oral moist snuff.
00 Oral moist snuff.
2403.99.99 The others.
00 The others.
2404.19.99 The others.
00 The others.

58 OFFICIAL GAZETTE Tuesday, January 7, 2025

Sector 7. Energy drinks, as well as powders and syrups concentrates to prepare energy drinks 1:
Tariff subheading and NICO Description Note

2106.10.01 Soy protein concentrates (soy).
00 Soy protein concentrates (soy).
2106.10.99 The others.
00 The others.
2106.90.12
Milk protein derivatives, whose composition is: hydrogenated coconut butter 44%, anhydrous glucose 38%, sodium caseinate 10%, emulsifiers 6%, stabilizer 2%, by weight. 00 Milk protein derivatives, whose composition is: hydrogenated coconut butter 44%, anhydrous glucose 38%, sodium caseinate 10%, emulsifiers 6%, stabilizer 2%, by weight.
2106.90.92 The others of soy protein (soy), whose protein content
is less than or equal to 50%, by weight.
00 The others of soy protein (soy), whose protein content is less than or equal to 50%, by weight.
2202.99.01 Based on ginseng and royal jelly.
00 Based on ginseng and royal jelly. Only based on Ginseng and Royal Jelly.
2202.99.02 Based on juices of a single fruit, legume or vegetable,
enriched with minerals or vitamins.
01 Nectar.
99 The others.
Only based on juices of a single fruit, legume or vegetable, enriched with minerals or vitamins.
2202.99.03 Based on mixtures of juices of fruits, legumes or vegetables,
enriched with minerals or vitamins.
00 Based on mixtures of juices of fruits, legumes or vegetables, enriched with minerals or vitamins.
2202.99.04 That contain milk.
00 That contain milk.
2202.99.99 The others.
00 The others.
3006.93.03 In liquid form for oral ingestion.
00 In liquid form for oral ingestion.

Sector 8. Iron ores and their concentrates:
Tariff subheading and NICO Description Note

2601.11.01 Unagglomerated.
00 Unagglomerated.
2601.12.01 Agglomerated.
00 Agglomerated.
Only when it concerns iron ores known as
Hematite and Magnetite.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 59

Sector 9. Gold, silver and copper:
Tariff fraction and NICO Description Limitation
2603.00.01 Copper ores and concentrates.
00 Copper ores and concentrates.
7106.10.01 Powder.
00 Powder.
7106.91.01 Unwrought.
00 Unwrought.
7106.92.01 Semi-manufactured.
00 Semi-manufactured.
7107.00.01 Silver-plated (plaqued) on base metal, unwrought or semi-manufactured.
00 Silver-plated (plaqued) on base metal, unwrought or semi-manufactured.
7108.11.01 Powder.
00 Powder.
7108.12.91 Other unwrought forms.
00 Other unwrought forms.
7108.13.91 Other semi-manufactured forms.
00 Other semi-manufactured forms.
7108.20.01 Gold, unwrought or semi-manufactured.
00 Gold, unwrought or semi-manufactured.
7108.20.99 Others.
00 Others.
7109.00.01 Gold-plated (plaqued) on base metal or on silver, unwrought or semi-manufactured.
00 Gold-plated (plaqued) on base metal or on silver, unwrought or semi-manufactured.
7112.30.01 Ashes containing precious metal or compounds of precious metal.
00 Ashes containing precious metal or compounds of precious metal.
7112.91.02 Of gold or gold-plated (plaqued), except waste containing other precious metal.
01 Waste and scrap, of the types used mainly for the recovery of gold.
99 Others.
7112.92.01
Of platinum or platinum-plated (plaqued), except waste containing other precious metal. 00 Of platinum or platinum-plated (plaqued), except waste containing other precious metal.
7112.99.99 Others.
00 Others.

60 OFFICIAL GAZETTE Tuesday, January 7, 2025
7113.11.01 Silver fasteners (brooches), even if coated or plated with another precious metal.
00 Silver fasteners (brooches), even if coated or plated with another precious metal.
7113.11.02 Chains in continuous rolls, of length equal to or greater than 10 m.
00 Chains in continuous rolls, of length equal to or greater than 10 m.
7113.11.99 Others.
00 Others.
7113.19.03 Chains in continuous rolls, of length equal to or greater than 10 m.
00 Chains in continuous rolls, of length equal to or greater than 10 m.
7113.19.99 Others.
01 Gold fasteners (brooches).
99 Others.
7113.20.01 Of precious metal-plated (plaqued) on base metal.
00 Of precious metal-plated (plaqued) on base metal.
7118.10.01 Non-circulating coins, except gold coins.
00 Non-circulating coins, except gold coins.
7118.90.99 Others.
00 Others.
7401.00.03 Copper mattocks; cementation copper (precipitated copper).
01 Copper mattocks.
02 Cementation copper (precipitated copper).
7402.00.01 Unrefined copper; copper anodes for electrolytic refining.
00 Unrefined copper; copper anodes for electrolytic refining.
7403.11.01 Cathodes and sections of cathodes.
00 Cathodes and sections of cathodes.
7403.19.99 Others.
00 Others.
7404.00.03 Waste and scrap, of copper.
01 Alloys, except those included in commercial identification number 7404.00.03.02. 02 Spent anodes; waste and scrap with copper content less than 94% by weight. 99 Others.
7407.10.01 Bars.
00 Bars.
7407.21.99 Others.
01 Bars. Only bars of copper and zinc.
7407.29.99 Others.
99 Others.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 61
7408.11.02 With the largest dimension of the cross-section greater than 6 mm.
01 Of cross-section equal to or less than 9.5 mm.
99 Others.
7408.19.01
Oxygen-free copper, with purity equal to or greater than 99.22%, with diameter equal to or less than 1 mm, with or without nickel coating, recognizable for the manufacture of electrodes for cathodes of light bulb igniters, discharge tubes or cathode ray tubes. 00 Oxygen-free copper, with purity equal to or greater than 99.22%, with diameter equal to or less than 1 mm, with or without nickel coating, recognizable for the manufacture of electrodes for cathodes of light bulb igniters, discharge tubes or cathode ray tubes. 7408.19.02 With silver coating equal to or less than 2% (silver-plated), inclusive, with diameter from 0.08 mm to 1 mm. 00 With silver coating equal to or less than 2% (silver-plated), inclusive, with diameter from 0.08 mm to 1 mm.
7408.19.99 Others.
00 Others.
Only refined copper wire of cross-section equal to or less than 9.5 mm.
7408.21.01 Based on copper-zinc (brass).
00 Based on copper-zinc (brass).
7408.22.01
Based on copper-nickel (cupronickel) of any diameter, or based on copper-nickel-zinc (alpacca) of diameter equal to or greater than
0.5 mm.
00
Based on copper-nickel (cupronickel) of any diameter, or based on copper-nickel-zinc (alpacca) of diameter equal to or greater than 0.5 mm.
7408.22.99 Others.
00 Others.
7408.29.99 Others.
00 Others.
7409.11.01 Rolled.
00 Rolled.
7409.19.99 Others.
00 Others.
7409.21.01 Rolled.
00 Rolled.
7409.29.99 Others.
00 Others.
7409.31.01 Rolled.
00 Rolled.

62 OFFICIAL GAZETTE Tuesday, January 7, 2025
7409.39.99 Others.
00 Others.
7409.40.01
Of alloys based on copper-nickel (cupronickel) or copper-nickel-zinc (alpacca).
00
Of alloys based on copper-nickel (cupronickel) or copper-nickel-zinc (alpacca).
7409.90.91 Of other copper alloys.
00 Of other copper alloys.
7410.11.01 Of refined copper.
00 Of refined copper.
7410.12.01 Of copper alloys.
00 Of copper alloys.
7410.21.04 Of refined copper.
00 Of refined copper.
Only refined copper sheets.
7410.22.01 Of copper alloys.
00 Of copper alloys.
7411.10.01 With wall thickness equal to or less than 3 mm, except coils.
00 With wall thickness equal to or less than 3 mm, except coils.
7411.10.99 Others.
01
With wall thickness greater than 3 mm, not exceeding 15 mm, except those included in commercial identification number 7411.10.99.02. 02 Coils. 03 Single-piece finned tubes. 99 Others. 7411.21.01 With wall thickness equal to or less than 3 mm, except coils and those included in tariff fraction 7411.21.05. 00 With wall thickness equal to or less than 3 mm, except coils and those included in tariff fraction 7411.21.05.
7411.21.99 Others.
01
With wall thickness greater than 3 mm, not exceeding 15 mm, except coils.
Only copper-zinc alloys with wall thickness greater than 3 mm not exceeding 15 mm.
7411.22.01 With wall thickness equal to or less than 3 mm, except coils.
00 With wall thickness equal to or less than 3 mm, except coils.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 63
Sector 10. Plastics:
Tariff fraction and NICO
Description Limitation
3915.10.01 Of ethylene polymers.
00 Of ethylene polymers.
3915.20.01 Of styrene polymers.
00 Of styrene polymers.
3915.30.01 Of vinyl chloride polymers.
00 Of vinyl chloride polymers.
3915.90.01 Of polymethyl methacrylate manufactures.
00 Of polymethyl methacrylate manufactures.
3915.90.99 Others.
01 Waste, scrap and cuttings of poly (ethylene terephthalate) (PET).
99 Others.
Sector 11. Rubber:
Tariff fraction and NICO
Description Limitation
4004.00.01
Trimmings of tires or waste, of vulcanized rubber or rubber, not hardened.
00
Trimmings of tires or waste, of vulcanized rubber or rubber, not hardened.
4004.00.99 Others.
00 Others.
Sector 12. Wood and paper:
Tariff fraction and NICO
Description Limitation
4707.10.01 Raw Kraft paper or corrugated paper or cardboard.
00 Raw Kraft paper or corrugated paper or cardboard.
4707.20.91
Other papers or cardboards obtained mainly from bleached chemical pulp without coloring in the mass. 00 Other papers or cardboards obtained mainly from bleached chemical pulp without coloring in the mass. 4707.30.01 Paper or cardboard obtained mainly from mechanical pulp (for example: newsprint, newspapers and similar printed matter). 00 Paper or cardboard obtained mainly from mechanical pulp (for example: newsprint, newspapers and similar printed matter).
4707.90.91 Others, including unclassified waste and scrap.
00 Others, including unclassified waste and scrap.

64 OFFICIAL GAZETTE Tuesday, January 7, 2025
Sector 13. Glass:
Tariff fraction and NICO Description Limitation 7001.00.01 Cullet and other waste and scrap of glass, except glass cathode ray tubes and other activated glasses of heading 85.49; bulk glass. 00 Cullet and other waste and scrap of glass, except glass of cathode ray tubes and other activated glasses of heading 85.49; bulk glass. Sector 14. Iron and steel:
Tariff fraction and NICO Description Limitation
7204.10.01 Waste and scrap, of cast iron.
00 Waste and scrap, of cast iron.
7204.21.01 Of stainless steel.
00 Of stainless steel.
7204.29.99 Others.
00 Others.
7204.30.01 Waste and scrap, of tinplate iron or steel.
00 Waste and scrap, of tinplate iron or steel.
7204.41.01 Turnings, shavings, chips, filings (of grinding, sawing,
fileting) and stamping or cutting trimmings, even in bundles.
00 Turnings, shavings, chips, filings (of grinding, sawing, fileting) and stamping or cutting trimmings, even in bundles.
7204.49.99 Others.
00 Others.
Sector 15. Aluminum:
Tariff fraction and NICO Description Limitation
7602.00.02 Waste and scrap, of aluminum.
01 Scrap or waste of aluminum from cables, plates, sheets, bars, profiles or tubes. 99 Others. 1 For the purposes of Sector 7 Energy drinks, as well as powders and syrups for preparing energy drinks of this fraction, energy drinks shall be understood as non-alcoholic beverages added with a mixture of caffeine in quantities greater than twenty milligrams per one hundred milliliters of product and taurine or glucuronolactone or thiamine and/or any other substance that produces similar stimulant effects. Likewise, concentrates, powders and syrups for preparing energy drinks are considered those that by dilution allow obtaining energy drinks with the characteristics indicated in the previous paragraph. Respectfully. Mexico City, December 20, 2024.- 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.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 65
ANNEX 22 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025
Instruction for filling out the customs declaration For the purposes of articles 2nd, fraction XVI, 6th, 36, 36-A, 37, 37-A and 39 of the Law and 6th of the Regulation, in relation to rule 3.1.41., the instruction for filling out the customs declaration is made known, as follows:
Content
I. Fields of the customs declaration.
II. Appendices:
1. Customs-Section.
2. Declaration keys.
3. Means of transport.
4. Country keys.
5. Currency keys.
6. Tax-controlled precincts.
7. Units of measurement.
8. Identifiers.
9. Non-tariff regulations and restrictions
10. Types of containers and road transport vehicles.
11. Valuation method keys.
12. Contributions, compensatory quotas, levies and duties.
13. Payment methods.
14. Billing terms.
15. Goods destinations.
16. Regimes.
17. Barcode, declarations, parts II and simple copy, consolidated.
18. Rate types.
19. Classification of dangerous substances.
20 Electronic payment
21. Administrators and operators of strategic tax-controlled precincts.
22. Technological characteristics of devices with radiofrequency technology.
I. Fields of the customs declaration.
Main header of the customs declaration
Field Content
1. NO. DECLARATION. The number assigned by the customs broker, customs agency, importer,
exporter, customs or warehouse representative, integrated with fifteen digits, which correspond to:
2 digits, from the validation year.
2 digits, from the customs office of dispatch.
4 digits, from the number of the patent or authorization granted by the ANAM to the customs broker, customs agency, importer, exporter, customs or warehouse representative who promotes the dispatch. When this number is less than four digits, zeros must be added in front as necessary to complete four digits.

66 OFFICIAL GAZETTE Tuesday, January 7, 2025
1 digit, must correspond to the last digit of the current year, unless it is a consolidated declaration initiated in the immediately preceding year or the original declaration of a rectification. 6 digits, which will be progressive numbering by customs office in which they are authorized for dispatch, assigned by each customs broker, customs agency, importer, exporter, customs or warehouse representative, referred to all types of declarations. Such numbering must start with 000001. Each of these groups of digits must be separated by two blank spaces, except between the digit corresponding to the last digit of the current year and the six digits of the progressive numbering. In the case of rectification declarations or complementary declarations, they must be identified with a new number.
2. OP. TYPE. Legend that identifies the type of operation.
(IMP) Import.
(EXP) Export/return.
(TRA) Transits.
This field must not be filled in when it comes to complementary declarations and international transit, in which case, the printing of the name of this field is optional.
3. DECL. KEY. Declaration key in question, according to appendix 2 of this
Annex.
4. REGIME. Customs regime to which the goods are destined according to the
appendix 16 of this Annex.
This field must not be filled in when it comes to complementary declarations, in which case, the printing of the name of this field is optional.
5. DESTINATION/ORIGIN. Key with which the destination of the goods is identified in imports,
internal transit to importation or the origin in exports, according to the
appendix 15 of this Annex.
This field must not be filled in when it comes to complementary declarations and international transit, in which case, the printing of the name of this field is optional.
6. EXCHANGE RATE. Exchange rate of the Mexican peso with respect to the United States dollar
for tax purposes, in effect on the date of entry or presentation of the goods referred to in article 56, fractions I and II of the Law; or on the date of payment of contributions according to
article 83, third paragraph of the Law, as applicable.
In the case of complementary declarations, the exchange rate of the Mexican peso with respect to the United States dollar for tax purposes, in effect on the date of determination or, if applicable, payment of contributions. Those who opt to use the consolidated declaration, must declare the exchange rate of the Mexican peso with respect to the United States dollar for tax purposes, in effect on the date of payment of said declaration, except for the automotive industry.
7. GROSS WEIGHT. Quantity in kilograms, of the total gross weight of the goods.
This field must not be filled in when it comes to complementary declarations, in which case, the printing of the name of this field is optional.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 67
8. CUSTOMS ENTRY/EXIT. In importation it will be the key of the CUSTOMS/SECTION, through which the
goods enter national territory, according to appendix 1 of this
Annex.
In exportation it will be the key of the CUSTOMS/SECTION through which the goods leave national territory, according to appendix 1 of this
Annex.
In the case of transit operations, the key of the customs and customs section of arrival of the transit must be indicated, according to appendix 1 of this Annex. This field must not be filled in when it comes to complementary declarations, in which case, the printing of the name of this field is optional.
9. MEANS OF TRANSPORT. Key of the means of transport by which the goods are conducted for their
ENTRY/EXIT to or from national territory, according to appendix 3 of the present Annex. This field must not be filled in when it comes to complementary declarations, in which case, the printing of the name of this field is optional.
10. ARRIVAL MEANS OF
TRANSPORT.
Key of the means of transport by which the goods are conducted when arriving at the CUSTOMS/SECTION of dispatch, according to appendix 3 of this Annex. This field must not be filled in when it comes to complementary declarations, in which case, the printing of the name of this field is optional.
11. DEPARTURE MEANS OF
TRANSPORT.
Key of the means of transport by which the goods are conducted when leaving the CUSTOMS/SECTION of dispatch, according to appendix 3 of this Annex. This field must not be filled in when it comes to complementary declarations, in which case, the printing of the name of this field is optional.
12. VALUE DOLLARS. The equivalent in United States dollars, of the customs value
of the goods according to field 13 or the commercial value of the goods according to field 14, both of this block of the instruction, as applicable. This field must not be filled in when it comes to complementary declarations, in which case, the printing of the name of this field is optional.
13. CUSTOMS VALUE. In the case of importation, internal transit to importation or international
transit, the sum of the customs value of all goods recorded in the declaration expressed in national currency and determined in accordance with Title Third, Chapter III, First Section of the Law. In the case of exports, this field must be declared at zero. In the case of declarations of extraction of national and foreign goods from premises authorized as tax warehouses for the exhibition and sale of foreign and national goods in international airports, border and maritime ports, the sales value must be declared. This field must not be filled in when it comes to complementary declarations, in which case, the printing of the name of this field is optional.

68 OFFICIAL GAZETTE Tuesday, January 7, 2025
14. PAID PRICE/COMMERCIAL
VALUE.
Total payment in national currency that, for the imported goods, in internal transit to importation or international transit, has been made or will be made by the importer directly or indirectly to the seller or for the benefit of the seller, without considering the discounts that the parties may have agreed upon. In the case of export and returns, the sum of the commercial value of all items declared in the declaration must be expressed. Likewise, this field must not consider the concepts that the Law itself establishes that will not form part of the customs value of the goods, provided that these are distinguished from the paid price in the CFDI, equivalent documents or in other commercial documents, because in the opposite case, they must be considered for tax base purposes, as required by the last paragraph, of article 66 of the Law. This field must not be filled in when it comes to complementary declarations, internal transits to importation or international transits carried out by railway, in which case, the printing of the name of this field is optional.
15. RFC OF
IMPORTER/EXPORTER.
RFC of the IMPORTER/EXPORTER who carries out the foreign trade operation.
The declaration of the RFC is mandatory, except for cases for which the applicable provisions indicate the use of a generic or ten-position RFC, composed of:
I. The first letter of the paternal surname.
II. The first vowel of the paternal surname (which is not the first letter).
III. The first letter of the maternal surname.
IV. The first letter of the name.
V. The last two digits of the year of birth.
VI. Month of birth in two digits.
VII. Day of birth in two digits.
In the case of complementary declarations, the RFC of the taxpayer who carried out the export (return) must be declared.
16. CURP OF
IMPORTER/EXPORTER.
CURP of the IMPORTER/EXPORTER who carries out the foreign trade operation.
In the case of complementary declarations, the CURP of the taxpayer who carried out the export (return) must be declared. The declaration of the CURP is optional, if the IMPORTER/EXPORTER is a natural person and has an RFC.
17. NAME, DENOMINATION OR LEGAL
NAME OF THE IMPORTER/
EXPORTER.
Name, denomination or legal name of the importer or exporter, as they have manifested it for RFC purposes if registered in this registry or in the case of the use of generic RFCs, the one that appears in official documents. In the case of complementary declarations, the name, denomination or legal name of the taxpayer who carried out the export (return) must be declared.
18. ADDRESS OF THE
IMPORTER/EXPORTER.
Tax address of the importer or exporter, and in the case of the use of generic RFCs, the one that appears in official documents, composed of the street, exterior number, interior number, postal code, Municipality, City, Federative Entity, Country. This field must not be filled in when it comes to complementary declarations, in which case, the printing of the name of this field is optional.

19. VAL. SEGUROS. The total value of all goods recorded in the declaration filed for insurance purposes, expressed in national currency.
    This field shall not be filled in when dealing with complementary declarations, internal transit for importation, or international transit carried out by rail, in which case, the printing of the name of this field is optional.

20. SEGUROS. Amount in national currency of the total insurance premiums paid for the goods, provided they are not included in the same paid price (field 14 of this block), from the place of shipment until the circumstances referred to in Article 56, fraction I of the Law are met.
    In withdrawals from general warehouses, the proportional part of the amount corresponding to the goods withdrawn from the fiscal warehouse in national currency, of the insurance declared in the origin declaration. This field shall not be filled in when dealing with complementary declarations, internal transit for importation, or international transit carried out by rail, in which case, the printing of the name of this field is optional.

21. FLETES. The amount in national currency of the total freight paid for the transport of the goods, until the circumstances referred to in Article 56, fraction I of the Law are met, provided they are not included in the same paid price (field 14 of this block), for the transportation of the goods.
    In withdrawals from general warehouses, the proportional part of the amount corresponding to the goods withdrawn from the fiscal warehouse in national currency, of the freight declared in the origin declaration. This field shall not be filled in when dealing with complementary declarations, internal transit for importation, or international transit carried out by rail, in which case, the printing of the name of this field is optional.

22. EMBALAJES. Amount in national currency of the total packages and packaging of the goods, provided they are not included in the paid price (field 14 of this block), in accordance with Article 65, fraction I, subsections b) and c) of the Law.
    In withdrawals from general warehouses, the proportional part of the amount corresponding to the goods withdrawn from the fiscal warehouse in national currency, of the packaging declared in the origin declaration. This field shall not be filled in when dealing with complementary declarations, internal transit for importation, or international transit carried out by rail, in which case, the printing of the name of this field is optional.

23. OTROS INCREMENTABLES. Amount in national currency of the total amounts corresponding to the concepts that must be added to the paid price, provided they are not included in the same paid price (field 14 of this block), in accordance with what is established in the Law; including the concepts indicated in the documents attached to the declaration or in other documents that are not mandatory to accompany the declaration and are not included in fields 20, 21 and 22 of this block of the instruction.
    In withdrawals from general warehouses, the proportional part of the amount corresponding to the goods withdrawn from the fiscal warehouse in national currency, of other incrementables declared in the origin declaration. This field shall not be filled in when dealing with complementary declarations, internal transit for importation, or international transit carried out by rail, in which case, the printing of the name of this field is optional.

24. TRANSPORTE DECREMENTABLES. In accordance with Article 66 of the Law, the amount in national currency of the total expenses paid for the transport of the goods, incurred and carried out after the circumstances referred to in Article 56, fraction I of the Law are met.
    In withdrawals from general warehouses, the proportional part of the amount corresponding to the goods withdrawn from the fiscal warehouse in national currency, of the decrementable freight declared in the origin declaration. This field shall not be filled in when dealing with complementary declarations, internal transit for importation, or international transit carried out by rail, fiscal warehouse operations of the automotive industry, in which case, the printing of the name of this field is optional.

25. SEGURO DECREMENTABLES. In accordance with Article 66 of the Law, the amount in national currency of the total insurance premiums paid for the goods, and which correspond after the circumstances referred to in Article 56, fraction I of the Law are met.
    In withdrawals from general warehouses, the proportional part of the amount corresponding to the goods withdrawn from the fiscal warehouse in national currency, of the decrementable insurance declared in the origin declaration. This field shall not be filled in when dealing with complementary declarations, internal transit for importation, or international transit carried out by rail, fiscal warehouse operations of the automotive industry, in which case, the printing of the name of this field is optional.

26. CARGA DECREMENTABLES. In accordance with Article 66 of the Law, the amount in national currency of the total expense paid for the loading of the goods, after the circumstances referred to in Article 56, fraction I of the Law are met.
    In withdrawals from general warehouses, the proportional part of the amount corresponding to the goods withdrawn from the fiscal warehouse in national currency, of the decrementable freight declared in the origin declaration. This field shall not be filled in when dealing with complementary declarations, internal transit for importation, or international transit carried out by rail, fiscal warehouse operations of the automotive industry, in which case, the printing of the name of this field is optional.

27. DESCARGA DECREMENTABLES. In accordance with Article 66 of the Law, the amount in national currency of the total expense paid for the unloading of the goods, after the circumstances referred to in Article 56, fraction I of the Law are met.
    In withdrawals from general warehouses, the proportional part of the amount corresponding to the goods withdrawn from the fiscal warehouse in national currency, of the decrementable freight declared in the origin declaration. This field shall not be filled in when dealing with complementary declarations, internal transit for importation, or international transit carried out by rail, fiscal warehouse operations of the automotive industry, in which case, the printing of the name of this field is optional.

28. OTROS DECREMENTABLES. In accordance with Article 66 of the Law, the amount in national currency of the total amounts corresponding to the concepts that must be subtracted from the paid price, (field 14 of this block).
    In withdrawals from general warehouses, the proportional part of the amount corresponding to the goods withdrawn from the fiscal warehouse in national currency, of other decrementables declared in the origin declaration. This field shall not be filled in when dealing with complementary declarations, internal transit for importation, or international transit carried out by rail, fiscal warehouse operations of the automotive industry, in which case, the printing of the name of this field is optional.

29. ACUSE ELECTRÓNICO DE VALIDACIÓN.
    Electronic validation receipt, composed of eight characters with which it is verified that the customs authority has electronically received the information transmitted to process the declaration.

30. CÓDIGO DE BARRAS. The barcode printed by the customs broker, customs agency, importer, exporter or customs attorney, in accordance with what is established in Appendix 17 of this Annex.
    The barcode shall be printed between the receipt acknowledgment and the key of the customs section for clearance.

31. CLAVE DE LA SECCIÓN ADUANERA DE DESPACHO.
    Key of the customs office or customs section before which the clearance is promoted (three positions), in accordance with Appendix 1 of this Annex. In the case of transit operations, the key of the customs office or customs section of the start of the transit shall be indicated, in accordance with Appendix 1 of this Annex. This field shall not be filled in when dealing with complementary declarations, in which case, the printing of the name of this field is optional.

32. MARCAS, NÚMEROS Y TOTAL DE BULTOS.
    Marks, numbers and total packages containing the goods covered by the declaration.
    This field shall not be filled in when dealing with complementary declarations, in which case, the printing of the name of this field is optional.

33. FECHAS. Description of the type of date in question, in accordance with the following options:
    Printing Full Description.
    I. ENTRADA. Date of entry into national territory.
    II. PAGO. Date of payment of contributions and compensatory fees or transition measure.
    III. EXTRACCIÓN. Date of withdrawal from fiscal warehouse.
    IV. PRESENTACIÓN. Date of presentation.
    V. IMP. EUA/CAN. Date of importation into the United States of America or Canada. (Only for complementary declarations with CT key when sufficient proof is available).
    VI. ORIGINAL. Date of payment of the original declaration. (For cases of change of input regime, and for regularization of goods; except waste).
    Following each description, the date shall be declared with the following format DD/MM/YYYY.

34. CONTRIB. Abbreviated description of the contribution applicable at the declaration level (G), in accordance with Appendix 12 of this Annex.

35. CVE. T. TASA. Key of the applicable rate type, in accordance with Appendix 18 of this Annex.

36. TASA. Applicable rates for the payment of fees for DTA in accordance with what is established in the LFD and accessories of the contributions (surcharges and fines).

37. CONCEPTO. Abbreviated description of the contribution at the declaration level or at the item level, applicable, in accordance with Appendix 12 of this Annex.

38. F.P. Key of the payment method for the concept to be liquidated, in accordance with Appendix 13 of this Annex.

39. IMPORTE. Total amount in national currency of the concept to be liquidated, for the declared payment method.

40. EFECTIVO. The total amount in national currency of all concepts, to be paid in cash, shall be noted.

41. OTROS. It is the total amount in national currency of all concepts, determined in payment methods other than cash.

42. TOTAL. The sum of the amounts recorded in fields 35 and 36 of this block of the instruction.

43. CERTIFICACIÓN. In this field, the certification of the automated selection shall be recorded.

44. DEPÓSITO REFERENCIADO Y EN SU CASO LA IMPRESIÓN DEL PAGO ELECTRONICO CONFORME AL APÉNDICE 20.
    In this block, the capture line for the payment of contributions, revenues, fines and their accessories shall be recorded, and, if applicable, the information on electronic payment, when the amounts are determined with payment method 0 (zero, cash Appendix 13 of this Annex). When there are no amounts to be paid in cash, the legend NO APLICA-SIN PAGO EN EFECTIVO (NOT APPLICABLE - NO CASH PAYMENT) shall be contained.

45. CÓDIGO QR, VERIFICADOR DE PAGO O CUMPLIMIENTO.
    In this block, the QR code, payment or compliance verifier shall be recorded.
    Note: When all the fields that make up a sub-block (row) do not require declaration, because it is a complementary declaration, said sub-block (row) may be deleted from the printout.

Header for secondary pages of the declaration
Field Content

1. NÚM. PEDIMENTO. The number assigned by the customs broker, customs agency, importer, exporter, customs attorney or warehouse agent, integrated with fifteen digits, which correspond to:
   2 digits, from the validation year.
   2 digits, of the clearance customs office.
   4 digits, of the number of the patent or authorization granted by the ANAM to the customs broker, customs agency, importer, exporter, customs attorney or warehouse agent promoting the clearance. When this number is less than four digits, zeros shall be prefixed as necessary to complete four digits. 1 digit, must correspond to the last digit of the current year, unless it is a consolidated declaration initiated in the immediately preceding year or the original declaration of a rectification. 6 digits, which will be progressive numbering by the customs office where they are authorized for clearance, assigned by each customs broker or customs agency, importer, exporter, customs attorney or warehouse agent, referred to all types of declarations. Such numbering shall start with 000001. Each of these groups of digits shall be separated by two blank spaces, except between the digit corresponding to the last digit of the current year and the six digits of the progressive numbering. In the case of rectification declarations or complementary declarations, they shall be identified with a new number.

2. TIPO OPER. Legend that identifies the type of operation.
   (IMP) Importation.
   (EXP) Exportation.
   (TRA) Transits.
   This field shall not be filled in when dealing with complementary declarations or international transit, in which case, the printing of the name of this field is optional.

3. CVE. PEDIM. Key of the declaration in question, in accordance with Appendix 2 of this Annex.

4. RFC. RFC of the IMPORTER/EXPORTER carrying out the foreign trade operation.
   The declaration of the key in the RFC is mandatory, except for cases where the applicable provisions indicate the use of a generic RFC or one with 10 positions, composed of:
   I. The first letter of the paternal surname.
   II. The first vowel of the paternal surname (which is not the first letter).
   III. The first letter of the maternal surname.
   IV. The first letter of the name.
   V. The last two digits of the year of birth.
   VI. Month of birth in two digits.
   VII. Day of birth in two digits.
   In the case of complementary declarations, the key in the RFC of the taxpayer who carried out the exportation (return) shall be declared.

5. CURP. CURP of the IMPORTER/EXPORTER carrying out the foreign trade operation.
   In the case of complementary declarations, the CURP of the taxpayer who carried out the exportation (return) shall be declared. The declaration of the CURP is optional, if the IMPORTER/EXPORTER is a natural person and has this information.

Footer
Customs broker or customs agency, legal representative, customs attorney or warehouse agent Field Content

1. NOMBRE, DENOMINACIÓN O RAZ. SOC.
   Full name of the customs broker or customs agency, customs attorney or legal representative, promoting the clearance and their RFC, as well as, if applicable, the full name, denomination or corporate name of the society constituted by the customs broker or customs agency promoting the clearance. In the case of general warehouses, the corporate name of the warehouse shall be recorded.

2. RFC. The key in the RFC of the customs broker or customs agency that accumulates the income or RFC of the society that invoices the person who hires the services in accordance with what is established in the last paragraph of rule 1.4.9.

3. CURP. CURP of the customs broker or legal representative, or customs attorney carrying out the procedure.

MANDATARIO/PERSONA AUTORIZADA. When the declaration carries the e.firma issued by the SAT, of the mandatary of the customs broker or of the customs agency or it is a case of withdrawals from fiscal warehouse, the following data shall be printed:

4. NOMBRE. Full name of the mandatary of the customs broker or customs agency promoting the clearance.
   In the case of general warehouses, the full name of the person authorized to carry out procedures before the customs office on their behalf shall be recorded.

5. RFC. The key in the RFC of the mandatary of the customs broker, of the customs agency or of the representative of the authorized warehouse, carrying out the procedure.

6. CURP. CURP of the mandatary of the customs broker, of the customs agency or of the representative of the authorized warehouse, carrying out the procedure.

7. PATENTE O AUTORIZACIÓN. Number of the patent or authorization granted by the ANAM to the customs broker, customs agency, importer, exporter, customs attorney or warehouse agent promoting the clearance.

8. FIRMA ELECTRÓNICA AVANZADA. e.firma of the customs broker, importer, exporter, customs attorney, warehouse attorney or mandatary of the customs broker or of the customs agency, promoting the clearance.

9. NÚM. DE SERIE DEL CERTIFICADO. Serial number of the certificate of the e.firma of the customs broker, customs agency, importer, exporter, customs attorney, warehouse attorney or mandatary of the customs broker or of the customs agency, promoting the clearance.

FIN DEL PEDIMENTO. The legend FIN DE PEDIMENTO shall be placed at the end of the last item, in which the total number of items that integrate it shall be noted, as well as the key of the corresponding pre-validator.

Note:
The customs broker, customs agency, importer, exporter or customs attorney or warehouse agent promoting the clearance may increase the annexes of the declaration if they consider it necessary, using the header for secondary pages and the corresponding footer.

Supplier/Buyer Data
In the case of fiscal warehouse withdrawals and transit operations, the declaration of this block is not mandatory, unless they are operations carried out in accordance with rule 4.6.5. In the case of exportations, if there is no CFDI, it will only be necessary to print the information relative to the buyer. The obligation to declare in the declaration fields 1, 2, 3, 5, 6, 8, 9 and 11 of this block shall be fulfilled in the transmission referred to in rules 1.9.16. and 1.9.17.; therefore, in the declaration only the number of the value acknowledgment obtained with the transmission shall be declared. As an exception to the previous paragraph, in the case of fields 1, 2 and 5, in addition to complying with the data transmission and declaration of the Electronic Value Receipt, the corresponding data shall be declared in the declaration.

Field Content

1. ID. FISCAL. In the case of importations, the fiscal identification key of the supplier under the following circumstances:
   In the case of Canada, the business number or the social security number.
   In the case of the United States of America, the tax identification number or the social security number. In the case of France, the VAT number or the social security number. In the case of Japan, the corporate number established in Article 2-(15) of the Act on the Use of Numbers to Identify a Specific Individual in the Administrative Procedure. In the case of countries other than those mentioned, the registration number used in the country to which the supplier or exporter belongs to identify them in their tax payment. In the event that such number does not exist, this circumstance shall be stated in the observations field of the corresponding declaration, based on a declaration under oath by the importer. In the case of exportations, this field is optional.

2. NOMBRE, DENOMINACIÓN O RAZÓN SOCIAL.
   In the case of importation: name, denomination or corporate name of the supplier of the goods. In the case of exportation: name, denomination or corporate name of the buyer of the goods.

3. DOMICILIO. In the case of importation: fiscal address or its equivalent in the supplier's country composed of street, exterior number, interior number, postal code, Municipality/City, Federal Entity and Country.
   In the case of exportation: fiscal address or its equivalent in the buyer's country composed of street, exterior number, interior number, postal code, Municipality/City, Federal Entity and Country.

4. VINCULACIÓN. In the case of importation: SI shall be noted if there is a relationship and NO if there is no relationship.
   In the case of exportation: this data is not mandatory.

5. NÚM. CFDI O DOCUMENTO EQUIVALENTE.
   The number of each of the CFDI or equivalent documents covering the goods.

6. FECHA. Date of invoicing of each of the CFDI or equivalent documents covering the goods.

7. INCOTERM. The billing method in accordance with the current international INCOTERMS, in accordance with Appendix 14 of this Annex.
   The correct billing term may be declared, presenting a declaration under oath by the importer, exporter, customs broker, customs agency or customs attorney, when an inapplicable INCOTERM is cited in the CFDI or equivalent document, in accordance with rule 3.1.8. This declaration shall be attached to the declaration before activating the automated selection mechanism. In the case of operations in which virtual transfers of goods are carried out, under the declaration keys V1, V2, V5 and V6, it will not be necessary to fill in this field.

8. MONEDA FACT. Key of the currency used in the billing, in accordance with Appendix 5 of this Annex.

9. VAL. MON. FACT. Total value of the goods covering the CFDI or equivalent documents, in the monetary unit used in the billing, considering the applicable INCOTERM.
   In the case of subdivision of the CFDI or equivalent document, the value of the goods covered by the declaration shall be declared.

76 OFFICIAL GAZETTE Tuesday, January 7, 2025

10. MON. FACT. FACTOR. Equivalence factor of the billing currency in United States dollars, effective on the date of entry or presentation of the merchandise referred to in Article 56, fractions I and II of the Law or on the date of payment of contributions in accordance with Article 83, third paragraph of the same Law, as applicable, according to the corresponding publication in the DOF. In the case of the United States dollar, the factor shall be 1.0000.

11. VAL. DOLLARS. The equivalent in United States dollars of the total value of the merchandise recorded in the customs declaration, which covers the CFDI or equivalent documents, considering the applicable INCOTERM.
    In the case of subdivision of the CFDI or equivalent document, the value of the merchandise covered by the customs declaration must be declared.

Recipient Data
In the case of transit operations, the declaration of this block is not mandatory, unless they are operations carried out in accordance with rule 4.6.5. The obligation to declare the fields in this block in the customs declaration must be fulfilled in the transmission referred to in rules 1.9.16. and 1.9.17.; therefore, in the customs declaration only the number of the value acknowledgment obtained with the transmission must be declared.

Field	Content
1. ID. FISCAL.	The tax identification key of the recipient under the following circumstances:
In the case of Canada, the business number or social security number.
In the case of Korea, the business number or residence number.
In the case of the United States of America, the tax identification number or social security number. In the case of France, the VAT number or social security number. In the case of countries other than those mentioned, the registration number used in the country to which the recipient belongs to identify them in their tax payment. In the event that such number does not exist, this circumstance must be noted in the observations field of the corresponding customs declaration, based on a sworn statement by the exporter. (This field is optional).
2. NAME, DENOMINATION OR CORPORATE NAME.	Name, denomination or corporate name of the recipient of the merchandise.
---	---
3. ADDRESS.	Commercial address of the recipient, composed of street, exterior number, interior number, postal code, Municipality/City, Federal Entity, Country.

Transport and Carrier Data
Fields 1 and 2 of this block will be required for importation in the following modalities: road, rail and maritime transport, except when carried out through consolidated customs declarations, as well as when they are operations in which the physical presentation of the merchandise is not required to carry out their clearance. In the case of transit operations, except for international transit of migrants, all fields (1 to 6) of this block will be required.

Field	Content
1. IDENTIFICATION.	Identification of the transport that introduces the merchandise into national territory.
If the means of transport is a land vehicle, the license plates, make and model will be noted; if it is a railroad, the wagon or platform number will be noted; if it is a maritime means of transport, the name of the vessel will be noted. This information may be noted until before the automated selection mechanism is activated. In the case where the means of transport is a land vehicle and the lanes with technological integration components for the use of the technological device with which the customs office or customs section in question has are used, the 4-position CAAT number must be declared instead of the license plates, make and model.
2. COUNTRY.	Country key of origin of the means of transport, according to appendix 4 of this Annex.
---	---
3. CARRIER.	The name or corporate name of the carrier, as it has manifested for RFC purposes.
4. RFC.	The key in the RFC of the carrier.
5. CURP.	CURP of the carrier when it is a natural person.
6. ADDRESS/CITY/STATE.	The tax address of the carrier, as it has manifested for RFC purposes.

Locks

Field	Content
1. LOCK NUMBER.	Number(s) of lock(s) that the customs broker, customs agency, importer, exporter or customs attorney places on the container or vehicle, or the number of the original lock in the cases provided for in current legislation.
2. 1ST. INSPECTION.	The number(s) of lock(s) assigned at the end of the first inspection will be noted. For exclusive use of the customs authority.
3. 2ND. INSPECTION.	The number(s) of lock(s) assigned at the end of the second inspection will be noted. For exclusive use of the customs authority.

Guides, manifests, bills of lading or transport documents

Field	Content
1. NUMBER (GUIDE/BILL OF LADING) TRANSPORT DOCUMENTS	In the case of importation, the number(s) of the air guide(s), manifest(s) of the order numbers of the bill(s) of lading, or transport document, in the case of transits to importation, the number(s) of the land guide(s) must be printed.
At exportation, the declaration of guide, manifest or bill of lading information is optional. In the case of the operations referred to in rule 1.9.11., the transport document number must also be declared in exports.
2. ID.	The uppercase letter identifying the type of guide or transport document to be used will be noted (M)Master or (H)House, as applicable.

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Containers/railroad equipment/vehicle economic number

Field	Content
1. CONTAINER/RAILROAD EQUIPMENT/VEHICLE ECONOMIC NUMBER.	The letters and number of the containers, railroad equipment or vehicle economic number will be noted.
2. CONTAINER/RAILROAD EQUIPMENT/VEHICLE ECONOMIC NUMBER TYPE.	The key identifying the type of container, railroad equipment or vehicle economic number will be noted according to appendix 10 of this Annex.

Identifiers (declaration level)

Field	Content
1. KEY.	Key that defines the applicable identifier, according to appendix 8 of this Annex and marked in the LEVEL column of said appendix with the key G.
2. COMPL. IDENTIFIER 1.	Complement of the applicable identifier, according to appendix 8 of this Annex, following the instructions indicated in the COMPLEMENT column of said appendix, for the identifier in question.
3. COMPL. IDENTIFIER 2.	Complement of the applicable identifier, according to appendix 8 of this Annex, following the instructions indicated in the COMPLEMENT column of said appendix, for the identifier in question.
4. COMPL. IDENTIFIER 3.	Complement of the applicable identifier, according to appendix 8 of this Annex, following the instructions indicated in the COMPLEMENT column of said appendix, for the identifier in question.

Customs accounts and guarantee customs accounts (declaration level)

Field	Content
1. ACCOUNT TYPE.	Key of the type of customs account or guarantee customs account used, according to the following options:
Key: Description:
0 Customs account.
2 Global guarantee customs account.
2. GUARANTEE KEY.	In the case of guarantee customs accounts, the key of the type of guarantee used, according to the following options:
Key: Description:
1 Deposit.
2 Trust.
3 Credit Line.
4 Referenced account (referenced deposit).
5 Pledge.
6 Mortgage.
7 Securities.
8 Credit portfolios of the taxpayer itself.
In the case of customs accounts, key 1 (deposit) must be declared.

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3. ISSUING INSTITUTION. Key of the issuing institution of the deposit confirmation in the account, authorized by the SHCP to issue customs accounts, as follows:
   I. BBVA México, S.A., Multiple Banking Institution, BBVA México Financial Group.
   II. Banco Nacional de México, S.A.
   III. Banco HSBC, S.A. de C.V.
   IV. Bursamex, S.A. de C.V.
   V. Stockbroker, S.A. de C.V.
   VI. Vector Stockbroker, S.A. de C.V.

4. CONTRACT NUMBER. Contract number assigned by the issuing institution.

5. CONFIRMATION FOLIO. Folio corresponding to the deposit confirmation in the customs account. It must be unique per issuing institution. It cannot be declared as zero or left blank.

6. TOTAL DEPOSIT. The total amount covering the deposit confirmation. In exportation, this amount is obtained from the D5 format Declaration for Movement in Customs Account of Goods, Imported To Return in the Same State according to Art. 86 of the L.A..

7. CONFIRMATION DATE. Date of the deposit confirmation in the customs account. It must be a valid date prior to or equal to the validation date.

Deductions
The deduction information of the original operation or operations must only be printed and transmitted electronically when it concerns customs declarations for withdrawal from fiscal deposit (except automotive industry), change of regime of imported merchandise under Article 106, fraction III, subsection a) of the Law, return of temporary imports in the same state (except companies with IMMEX Program), change of regime (except companies with IMMEX Program), substitution, withdrawal, re-exportation, in complementary customs declarations under Article 2.5 of the T-MEC or when the merchandise has arrived at the customs office for clearance in transit. In these cases, the customs declarations for introduction to fiscal deposit, temporary importation in accordance with Article 106, fraction III, subsection a) of the Law in changes of regime, temporary importation to return in the same state, importation to border zone or region, the export customs declaration (return), or transit respectively must be deducted.

Field	Content
1. ORIGINAL DECLARATION NO.	The number assigned by the customs broker, customs agency, importer, exporter, customs attorney or warehouse agent in the original operation, integrated with fifteen digits, which correspond to:
2 digits, of the validation year.
2 digits, of the customs office of clearance.
4 digits, of the number of the patent or authorization granted by the ANAM to the customs broker, customs agency, importer, exporter, customs attorney or warehouse agent promoting the clearance. When this number is less than four digits, zeros must be prefixed as necessary to complete 4 digits. 1 digit, must correspond to the declared in the original customs declaration. 6 digits, which will be progressive numbering per customs office in which they are authorized for clearance, assigned by each customs broker, customs agency, importer, exporter, customs attorney or warehouse agent, referred to all types of customs declarations. Each of these groups of digits must be separated by two blank spaces.
2. DATE OF ORIGINAL OPERATION.	Date on which the original operation was carried out.
---	---
3. KEY. ORIGINAL DECLARATION.	Key of the customs declaration in question, according to appendix 2 of this Annex, on the date of the original operation.

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Compensations
The compensation information must only be printed and transmitted electronically when payment form 12 of compensations is used for the payment of levies in the customs declaration. In this case, it must be deducted from the balance of differences in favor of the taxpayer, for each of the amounts being compensated, referencing the original customs declaration, in which the overpayment was made.

Field	Content
1. ORIGINAL DECLARATION NO.	The number assigned by the customs broker, customs agency, importer, exporter, customs attorney or warehouse agent of the customs declaration in which the balance in favor was generated, integrated with fifteen digits, which correspond to:
2 digits, of the validation year.
2 digits, of the customs office of clearance.
4 digits, of the number of the patent or authorization granted by the ANAM to the customs broker, customs agency, importer, exporter, customs attorney or warehouse agent promoting the clearance. When this number is less than four digits, zeros must be prefixed as necessary to complete 4 digits. 1 digit, must correspond to the last digit of the current year, unless it is a consolidated customs declaration initiated in the immediately preceding year or the original customs declaration of a rectification. 6 digits, which will be progressive numbering per customs office in which they are authorized for clearance, assigned by each customs broker, customs agency, importer, exporter, customs attorney or warehouse agent referred to all types of customs declarations. Each of these groups of digits must be separated by two blank spaces.
2. DATE OF ORIGINAL OPERATION.	Date on which the original operation was carried out.
---	---
3. LEVY KEY.	Key of the levy from which the balance is being deducted for compensation, according to appendix 12 of this Annex.
4. AMOUNT OF LEVY.	Amount of the compensated levy that is deducted from the balance of differences in favor of the taxpayer of the original customs declaration.

Documents covering payment forms other than cash: bond, customs account confirmation, guarantee customs account confirmation, charge to federal government budget item (certified account payable), compensation notice, declaration for movement in customs account, authorization letters issued by competent authority The information in this block must only be printed and transmitted electronically when the aforementioned payment forms are used or when the D5 format Declaration for Movement in Customs Account of Goods, Imported To Return in the Same State according to Art. 86 of the L.A. (DMCA) contained in Annex 1 is presented.

Field	Content
1. PAYMENT FORMS.	Key of the payment form of the concept to be settled that corresponds to the type of document declared, according to appendix 13 of this Annex.
2. DEPENDENCY OR ISSUING INSTITUTION.	Name of the dependency or institution that issues the document (surety, public dependency that issues it or TESOFE)
3. DOCUMENT NUMBER.	Number that allows identifying the document.
4. DOCUMENT DATE.	Date on which the document was issued.
5. DOCUMENT AMOUNT.	The total amount covering the document. If DMCA is presented, the total guaranteed amount plus yields.

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6. AVAILABLE BALANCE. This field will be equal to the previous one when the total covered in the document is used in a single operation. Otherwise, the available balance of the document at the time of payment will be noted. If DMCA is presented, the guaranteed amount that the exporter can recover.

7. AMOUNT TO PAY. The total amount to pay in the customs declaration. If DMCA is presented, the amount to transfer to TESOFE.

Note: When there is an obligation to present the D5 format Declaration for Movement in Customs Account of Goods, Imported To Return in the Same State according to Art. 86 of the L.A. contained in Annex 1, in export operations, the information referred to in this block must be included.

Observations (declaration level)

Field	Content
1. OBSERVATIONS.	In the case that any additional data is required for the customs declaration, data already cited in any of the fields of the customs declaration must not be declared.
This field cannot be used in the case of customs declarations with key A1, VF, VU, C1 and F5, which cover the definitive importation of used vehicles, as well as their rectifications processed with customs declaration key R1, according to this Annex.

Line Items
For each of the line items of the customs declaration, the data mentioned below must be declared, according to the position in which they are found in the header of line items of the customs declaration format.

Field	Content
1. SEQ.	Number of the sequence of the fraction in the customs declaration.
2. FRACTION.	Applicable tariff fraction for the merchandise as appropriate, according to the TIGIE. In the case of transit operations, the generic code 00000000 will be recorded.
In the case of the complementary global customs declaration, the generic code 99999999 will be recorded, only in one line item.
3. SUBD. / COM. IDENTIFICATION NO.	The subdivision key must be declared when this is required.
The NICO corresponding to the merchandise must be declared.
4. VINC.	Key that specifies if the customs value is influenced by commercial, financial or other linkages, according to the following options:
Key: Description:
0 No linkage exists.
1 Linkage exists and does not affect the customs value.
2 Linkage exists and affects the customs value.
This field will not be mandatory when it concerns internal transit operations to importation or international transit, carried out by railroad, in which case, the printing of the name of this field is optional.
5. MET. VAL.	Key of the valuation method of imported merchandise, according to appendix 11 of this Annex.
This field will not be mandatory when it concerns internal transit operations to importation or international transit, carried out by railroad, in which case, the printing of the name of this field is optional.

82 OFFICIAL GAZETTE Tuesday, January 7, 2025

6. UMC. Key corresponding to the unit of measurement for the commercialization of the merchandise indicated in the CFDI or equivalent document, according to appendix 7 of this Annex.
   In cases where the unit of measurement covering the CFDI or equivalent document does not correspond to any of those indicated in appendix 7 of this Annex, the key corresponding to the unit of measurement for the application of the TIGIE must be recorded.

7. QTY UMC. Quantity of merchandise according to the unit of measurement for commercialization according to what is indicated in the CFDI or equivalent document.
   When in field 6 UMC, the key corresponding to the TIGIE is declared, because the unit of measurement indicated in the CFDI or equivalent document is not considered in Annex 7, the quantity recorded must be the result of the conversion of the unit of measurement declared in the CFDI or equivalent document to the unit of measurement of the TIGIE.

8. UMT. Key corresponding to the unit of measurement for the application of the TIGIE, according to appendix 7 of this Annex. In the case of internal transit operations, this field will be left empty.

9. QTY UMT Quantity corresponding according to the unit of measurement of the TIGIE.
   In the case of internal transit operations, this field will be left empty.

10. S. C. KEY of the country that sells (in importation) or of the country that buys (in exportation), according to appendix 4 of this Annex.
    This field will not be mandatory when it concerns transit operations, in which case, the printing of the name of this field is optional.

11. O. D. In importation, key of the country, group of countries or territory of the exporting party, corresponding to the origin of the merchandise or where it was produced. In exportation, key of the country of the final destination of the merchandise, according to appendix 4 of this Annex.
    This field will not be mandatory when it concerns transit operations, in which case, the printing of the name of this field is optional.

12. DESCRIPTION (LINES VARIABLE ACCORDING TO REQUIREMENT). Description of the merchandise, its nature and technical and commercial characteristics, necessary and sufficient to determine its tariff classification.

13. CUST. VAL/VAL. USD. In the case of importation, internal transit to importation or international transit, the customs value of the merchandise expressed in national currency and determined in accordance with Title Third, Chapter III, First Section of the Law.
    This value must be equal to the result obtained by multiplying the amount of the price paid at the line item level, by the proration factor (total customs value of the customs declaration between total amount of price paid of the customs declaration). In the case of exports, the commercial value of the merchandise in United States dollars.

14. AMT. PAID PRICE/COMMERCIAL VALUE. Value in national currency corresponding to the merchandise, excluding freight and insurance and other concepts.
    In the case of exportation, the commercial value must be declared.
    In the case of returns of companies with IMMEX Program, the commercial value must incorporate the value of the temporarily imported inputs plus the added value. Likewise, this field must not consider the concepts that the Law itself establishes that will not form part of the customs value of the merchandise, provided that these are distinguished from the price paid in the CFDI, equivalent documents or other commercial documents, because in the opposite case, they must be considered for tax base purposes, as required by the last paragraph, of Article 66 of the Law.

15. UNIT PRICE. Amount of unit price, that is, the result of dividing the price paid by the quantity in units of marketing of each of the goods.
    In the case of estimated prices, the unit price in national currency of the merchandise specified in the CFDI or equivalent document for each of the goods. This field will not be mandatory when it comes to internal transit operations for import or international transit, carried out by rail, in which case, the printing of the name of this field is optional.

16. ADDED VALUE. In the case of maquila operations under the terms of article 181 of the Income Tax Law carried out by companies with the IMMEX Program, as well as maquila operations carried out by resident companies in foreign countries through companies with the IMMEX Program under the shelter modalities, under the terms of article 183 of the aforementioned legislation, the amount of the added value of export to the goods that return must be recorded, considering national or nationalized inputs and other costs and expenses, incurred in the elaboration, transformation or repair of the goods that return, as well as the gross profit obtained by said goods.
    In other cases, do not enter data (empty).

17. (EMPTY) Do not enter data. (empty).

18. BRAND. The name of the brand of the goods.
    In the case of vehicle imports, as well as any other customs regime or product established by the SAT.

19. MODEL. Model of the goods being imported.
    (Only in the case of vehicles, or any other product established by ANAM).

20. PRODUCT CODE. Optional.

21. CON. Abbreviated description of the contribution or benefit applicable at the line level (P), according to appendix 12 of this Annex.

22. RATE. Applicable rate to the contribution or benefit.

23. T. T. Key of the type of rate applicable, according to appendix 18 of this Annex.
    In the case of mixed tariffs, both the percentage rate and the corresponding specific tariff must be declared. In the case of discount rate or application factor on TIGIE, both the corresponding TIGIE tariff and the rate or factor applied must be declared.

24 P.P. Key of the payment method applicable to the corresponding contribution, being able to use as many lines as different payment methods for the contribution, according to appendix 13 of this Annex.

25. AMOUNT. Total amount in national currency of the corresponding contributions and benefits, being able to use as many lines as different payment methods for the contribution.
    In the case of extraction from the fiscal deposit regime, it must be updated according to the option chosen in the customs declaration with which the goods were introduced to the deposit according to article 120 of the Law.

84 OFFICIAL GAZETTE Tuesday, January 7, 2025
Merchandise
The following block must be printed immediately after the corresponding line:
Field Content

1. VIN/SER. NO. In the case of motor vehicles, the VIN (Vehicle Identification Number) must be declared, except when it comes to operations of the terminal automotive industry or vehicle manufacturing industry for road transport, which have the authorization referred to in article 121, fraction IV of the Law.
   In the case of goods other than vehicles, the serial number of the goods must be declared.

2. MILEAGE. The vehicle's mileage will be necessary when it is imported under Annex 2.2.1. Classification and coding of merchandise whose import and export is subject to the requirement of prior permit or automatic notice by the Ministry of Economy of the Agreement by which the Ministry of Economy issues Rules and criteria of a general nature in foreign trade matters, published in the DOF on May 9, 2022 and its subsequent modifications; for the definitive import of new vehicles according to rule 3.5.2. and used vehicles in accordance with rule 3.5.1., fraction II of the RGCE.

Non-tariff regulations and restrictions
Field Content

1. PERMIT. The key of the permit that proves compliance with obligations in matters of non-tariff regulations and restrictions required, according to appendix 9 of this Annex.

2. PERMIT NUMBER. The number of the permit or authorization that proves or accredits compliance with obligations in matters of non-tariff regulations and restrictions.

3. WAIVER SIGNATURE. In eight characters, the electronic signature given in accordance with the permit or certificate provided when applicable.
   In operations by companies with the IMMEX Program, the corresponding Authorization Complement must be declared, only in the case of specific authorizations. In operations under the Agreement that establishes the merchandise whose import is subject to regulation by the Ministry of Agriculture and Rural Development, as well as the issuance of the certificate of origin for the export of coffee, published in the DOF on December 26, 2020 and its subsequent modifications, the corresponding Authorization Complement must be declared.

4. COM. VALUE USD. Amount of the commercial value in United States dollars that is being waived.

5. QTY UMT/C. Quantity of merchandise in units of tariff measurement or marketing that is being waived, as issued by the corresponding entity.

Identifiers (line level)
Field Content

1. IDENTIF. Key that defines the applicable identifier, according to appendix 8 of this Annex and marked in the LEVEL column of said appendix with the key P.

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2. COMPLEMENT 1. Complement of the applicable identifier, according to appendix 8 of this Annex, following the instructions indicated in the COMPLEMENT column of said appendix, for the identifier in question.

3. COMPLEMENT 2. Additional complement of the applicable identifier, according to appendix 8 of this Annex, following the instructions indicated in the COMPLEMENT column of said appendix, for the identifier in question.

4. COMPLEMENT 3. Additional complement of the applicable identifier, according to appendix 8 of this Annex, following the instructions indicated in the COMPLEMENT column of said appendix, for the identifier in question.

Customs guarantee accounts (line level)
In the case of transit operations, the declaration of this block is not mandatory.
Field Content

1. GUAR. KEY. Key of the type of guarantee used, according to the following options:
   Key: Description:
   1 Deposit.
   2 Trust.
   3 Credit line.
   4 Referenced account (referenced deposit).
   5 Pledge.
   6 Mortgage.
   7 Securities.
   8 Credit portfolios of the taxpayer itself.

2. ISSUING INST. Key of the issuing institution of the deposit statement in the account, authorized by the SAT to issue customs guarantee accounts, according to the following:
   I. BBVA México, S.A., Multiple Banking Institution, BBVA México Financial Group.
   II. National Bank of Mexico, S.A.
   III. HSBC Bank, S.A. de C.V.
   IV. Bursamex, S.A. de C.V.
   V. Stockbroker, S.A. de C.V.
   VI. Vector Stockbroker, S.A. de C.V.

3. DATE C. Date of the deposit statement in the guarantee account. It must be a valid date prior to or equal to the date of validation of the customs declaration.
   In the case of global guarantee accounts, the time interval between the date of the statement and the date of payment of the customs declaration cannot be greater than six months.

4. ACCOUNT NUMBER. Guarantee account number assigned by the issuing institution.

5. STATEMENT FOLIO. Folio corresponding to the deposit statement in the guarantee account. It must be unique per issuing institution. It cannot be declared as zero or left blank.

6. TOTAL DEPOSIT. The total amount that covers the deposit statement.

7. ESTIMATED PRICE. Estimated price applicable to the goods being imported.

8. EST. PRICE U.M. Quantity in estimated price measurement units for the declared merchandise.

86 OFFICIAL GAZETTE Tuesday, January 7, 2025
Determination and/or payment of contributions by application of articles 2.5 of the T-MEC, 14 of Annex III of the Decision, 15 of Annex I of the TLCAELC or the ACC (line level) Field Content

1. VALUE NON-ORIGIN. GOODS. The amount resulting from summing the value of the goods that have been introduced into national territory under a tariff deferral or refund program, on which the calculation of the IGI amount owed has been performed.

2. IGI AMOUNT. The amount in national currency resulting from summing the IGI corresponding to the non-originating goods that have been introduced into national territory under a tariff deferral or refund program.

Note: When the determination of contributions by application of article 2.5 of the T-MEC, 14 of Annex III of the Decision, 15 of Annex I of the TLCAELC or the ACC results in a balance to be paid, the information must be entered in the right part, in the columns corresponding to the contribution or benefit, payment method and amount, applicable at line level (P), according to appendix 12 of this Annex. The sum of the amounts to be paid of all fractions, determined by concept of article 2.5 of the T-MEC, 14 of Annex III of the Decision, 15 of Annex I of the TLCAELC or the ACC, must be declared in the settlement table of the customs declaration.

Observations at line level
Field Content

1. OBSERVATIONS AT LINE LEVEL. In case any additional data to the customs declaration is required. Data already cited in any of the fields of the customs declaration must not be declared.
   This field cannot be used in the case of customs declarations with key A1, VF, VU, C1 and F5, which cover the definitive import of used vehicles, as well as their rectifications processed with customs declaration key R1, according to this Annex.

Rectifications
Field Content

1. ORIGINAL CUSTOMS DECLARATION. The number of the customs declaration of the original operation, integrated with fifteen digits, which correspond to:
   2 digits, from the year of validation of the original customs declaration.
   2 digits, from the customs office of dispatch of the original customs declaration.
   4 digits, from the number of the patent or authorization of the customs broker, customs agency, importer, exporter, customs attorney, or warehouse that promoted the original operation. 7 digits, from the consecutive number of the original operation. Each of these fields must be separated by two blank spaces.

2. KEY ORIG. DECL. Key of the customs declaration that was declared in the original customs declaration, according to appendix 2 of this Annex, valid on the date of its presentation to the customs office.

3. KEY RECT. DECL. Key of the customs declaration to be rectified according to appendix 2 of this Annex, valid on the date of its presentation to the customs office.
   Rectification of the customs declaration key will not be allowed when it implies a change of regime.

4. DATE RECT PAY. Declaration of the date on which it is intended to pay the contributions corresponding to the rectification, the date must be declared with the following format DD/MM/YYYY.

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Differences in contributions (customs declaration level) Field Content

1. CONCEPT. Abbreviated description of the concept for which differences arose to be settled.

2. P.P. Payment method of the differences of the concept to be settled, according to appendix 13 of this Annex.

3. DIFFERENCE. Total amount, in national currency, of the differences of the concept in the payment method to be settled.

4. CASH. The total amount, in national currency, of the differences to be paid in cash will be noted.

5. OTHERS. It is the total amount, in national currency, of the differences to be paid in payment methods other than cash.

6. TOTAL DIFF. The sum of the two previous concepts.

Note: When in a rectification differences in favor of the taxpayer result, the total of said differences must be noted in a line, with their corresponding contribution keys and payment method, according to appendices 12 and 13 of this Annex. These differences must not be added to the total differences.

Sufficient proof
Field Content

1. DEST. COUNTRY. The key of the country to which the merchandise is exported according to appendix 4 of this Annex. (United States of America or Canada).

2. US/CAN DECL. NO. The number of the customs declaration or import document that covers the goods, in the United States of America or Canada.

3. SUFFICIENT PROOF. The key that corresponds according to the following:
   I. Copy of the receipt, which proves the payment of the import tax to the United States of America or Canada.
   II. Copy of the import document stating that it was received by the customs authority of the United States of America or Canada.
   III. Copy of a final resolution of the customs authority of the United States of America or Canada, regarding the import tax corresponding to the import in question.
   IV. A document signed by the importer in the United States of America or Canada or by their legal representative.
   V. A document signed under oath, by the person who carries out the return or export of the goods or their legal representative based on the information provided by the importer in the United States of America or Canada or by their legal representative.

Header for determination of contributions at line level for complementary customs declarations under article 2.5 of the T-MEC For each of the lines of the complementary customs declaration, the data mentioned below must be declared, according to the position in which they are found in the header of determination of contributions at line level of the complementary customs declaration format. Field Content

1. SEC. Number of the sequence of the fraction that was declared in the return customs declaration.

88 OFFICIAL GAZETTE Tuesday, January 7, 2025
2. FRACTION. Tariff fraction according to the TIGIE applicable to the final good, declared in the return customs declaration, which is exported to the United States of America or Canada.

3. NON-ORIG. MERC. VALUE. The amount resulting from summing the value of the goods that have been introduced into national territory under a tariff deferral or refund program, on which the calculation of the IGI amount owed has been performed.

4. IGI AMOUNT. The amount in national currency resulting from summing the IGI corresponding to the goods that have been introduced into national territory under a tariff deferral or refund program, considering the value of the goods determined in foreign currency, at the exchange rate in effect on the date the tax payment is made.

5. TOTAL TARIFF US/CAN. The total amount in national currency of the tax paid for the definitive import in the United States of America or Canada, of the good that has been exported or returned subsequently, applying the exchange rate under the terms of article 20 of the CFF in effect on the date the tax payment is made or on the date the tax determination is made.

6. EXEMPT AMOUNT. The amount in national currency of the tax determined according to what was declared in field 4 (IGI amount) when it is equal to or less than that determined in field 5 (TARIFF US/CAN), which can never be less than zero.

7. P.P. Key of the payment method of the concept to be settled, according to appendix 13 of this Annex.

8. AMOUNT. Total amount in national currency of the concept to be settled, for the declared payment method.

For each of the lines of the complementary customs declaration, the data mentioned below must be declared, as many times as necessary, for each sequence and fraction, declared in the previous sub-block.

9. UMT. Unit of tariff measurement used in the United States of America or Canada of the merchandise imported to those countries.

10. QTY UMT. The quantity corresponding according to the unit of tariff measurement of importation used in the United States of America or Canada of the merchandise imported to those countries.

11. FRACT. US/CAN. The tariff fraction applicable to the final good imported to the United States of America or Canada.

12. RATE US/CAN. The rate of the import tax applied to each good for its importation to the United States of America or Canada.

13. TARIFF US/CAN. The amount of the tax paid for the definitive import in the United States of America or Canada, of the good that has been exported or returned subsequently. This amount must be indicated in the currency of the country of importation.

Header for determination of contributions at line level for complementary customs declarations under articles 14 of Annex III of the Decision, 15 of Annex I of the TLCAELC or the ACC For each of the lines of the complementary customs declaration, the data mentioned below must be declared, according to the position in which they are found in the header of determination of contributions at line level of the complementary customs declaration format. Field Content

1. SEC. Number of the sequence of the fraction in the customs declaration.

2. FRACTION. Tariff fraction according to the TIGIE applicable to the final good, declared in the return customs declaration, which is exported to any of the member states of the Community or the EFTA or the United Kingdom.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 89
3. NON-ORIG. MERC. VALUE. The amount resulting from summing the value of the goods that have been introduced into national territory under a tariff deferral or refund program, on which the calculation of the IGI amount owed has been performed.

4. IGI AMOUNT. The amount in national currency resulting from summing the IGI corresponding to the non-originating goods that have been introduced into national territory under a tariff deferral or refund program.

5. P.P. Key of the payment method of the concept to be settled, according to appendix 13 of this Annex.

6. AMOUNT. Total amount in national currency of the concept to be settled, for the declared payment method.

Distribution of copies
The customs declaration will be presented in one copy, intended for the importer or exporter. In the lower right part, it must bear the printed legend corresponding according to the following:
Destination/origin: interior of the country.
Destination/origin: border region.
Destination/origin: border strip.
When the destination of the merchandise is the interior of the country, it is an export, a complementary customs declaration or a transit customs declaration, the way in which the customs declaration will be printed must be white, when it is to the border strips, yellow and in the case of the border region, green. In no case can the merchandise circulate with the copy in a zone of the country different from the one that corresponds according to the color, except for white which can circulate throughout the country. The customs declaration must bear the e.firma issued by the SAT, as well as the legend of reference to the payment of contributions through the electronic payment service, in the space designated in the footer described above. The keys or internal codes that must be used for all purposes of the SAAI M3 or SAAI systems and of the credit institutions authorized for the collection of foreign trade contributions, as well as the aspects related to statistics and pre-validator programs, will be contemplated in the SAAI or SAAI M3 manuals, being these the instruments that determine the keys to be used.

Filling instruction for the transit customs declaration for transshipment No. field Content
1. CUSTOMS DECLARATION NUMBER. This number is made up of two fields consisting of eleven digits in total; the first of the fields will correspond to the number of the patent of the customs broker or the authorization of the customs agency, of the customs attorney, or importer, exporter, as appropriate. If this requires less than four digits, zeros will be added to complete the field.
The second field will be formed with seven digits, which will be a progressive numbering assigned by each customs broker, customs agency, customs attorney, importer or exporter, regarding all types of customs declarations processed, starting each year with the progressive number 000001 which will be preceded by the last digit of the year in which the customs declaration is being formulated.

2. TYPE OF OPERATION. Key that identifies the operation.
1. Import.
2. Export.

3. CUSTOMS DECLARATION KEY. Key of the customs declaration in question, according to appendix 2 of this Annex.
The key R1 will be noted when it comes to rectification of the transit customs declaration for transshipment.

90 OFFICIAL GAZETTE Tuesday, January 7, 2025
4. CUSTOMS/SECTION. The code of the Customs/Section where the transit originates, in accordance with Appendix 1 of this Annex.
5. DESTINATION CUSTOMS/SECTION. The code of the Customs/Section to which the departure airport is attached, in accordance with Appendix 1 of this Annex.
6. COUNTRY OF ORIGIN. The country code of origin of the goods, in accordance with Appendix 4 of this Annex.
7. EXCHANGE RATE. The exchange rate of the Mexican peso with respect to the United States dollar, for tax purposes, valid on the date of entry of the goods into national territory referred to in Article 56, fraction I of the Law or on the date of payment of contributions in accordance with Article 83, third paragraph of the Law.
8. ENTRY DATE. The date of entry of the goods into national territory, as established in Article 56, fraction I, subsection c) of the Law or on the date of payment of contributions in accordance with Article 83, third paragraph of the same Law.
9. ARRIVAL DATE OF TRANSIT. The date of presentation of the goods for clearance at the destination airport.
10. IMPORTER/CONSIGNEE. Name or corporate name of the consignee importer, as it has been declared for RFC purposes.
11. R.F.C. Key in the RFC of the IMPORTER/CONSIGNEE.
12. ADDRESS. The address of the importer, consignee as it has been declared for RFC purposes.
13. AIRLINE (1). Name of the airline that transports the goods from abroad to the first national airport.
14. FLIGHT NO. Flight number in which the goods are transported from abroad to the first national airport.
15. REGISTRATION NO. Number of the registration of the aircraft that transports the cargo from abroad to the first national airport.
16. AIRLINE (2). Name of the airline that transports the goods from the first national airport to the destination airport.
17. FLIGHT NO. Flight number in which the goods are transported from the first national airport to the destination airport.
18. REGISTRATION. Number of the registration of the aircraft that transports the cargo from the first national airport to the destination airport.
19. R.F.C. The key in the RFC of the carrier (airline).
20. LOCAL REGISTRATION NO. Local registration number assigned by the customs office where the transit is promoted.
21. ADDRESS. The fiscal address of the carrier (airline), as it has been declared for RFC purposes.
22. M.E. VALUE. The total value of the CFDI or equivalent documents covering the goods, in the monetary unit used in the invoicing.
23. USD VALUE. The equivalent in United States dollars of the total value of the goods recorded in the petition, which cover the CFDI or equivalent documents in foreign currency.
24. CFDI OR EQUIVALENT DOCUMENTS, AIR WAYBILLS.
Quantity.- The number corresponding to the total of the CFDI, equivalent documents or air waybills that cover the goods. Numbers/dates.- The number and date of each of the CFDI, equivalent documents or air waybills that cover the goods. Billing method.- The billing method according to the current international INCOTERMS, in accordance with Appendix 14 of this Annex.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 91
25. SUPPLIER(S). The name or denomination of the supplier of the goods, the commercial address, indicating the State and city that correspond.
26. PACKAGES: QUANTITY/MARKS AND NUMBERS.
The total quantity of packages containing the goods, as well as the marks and numbers thereof.
27. DESCRIPTION OF THE GOODS. The description, nature and technical and commercial characteristics necessary and sufficient to determine their tariff classification.
28. UNIT PRICE. The result of dividing the customs value by the quantity in units of sale, of each of the goods.
29. CUSTOMS VALUE. The customs value of the goods in national currency.
30. UNIT OF MEASURE. The unit of measure for the sale of the goods in accordance with Appendix 7 of this Annex.
31. QUANTITY. The quantity of goods in units of sale, according to what is stated in the CFDI or in the equivalent document.
32. PERMIT(S), AUTHORIZATION(S), IDENTIFIERS,
KEY/NUMBER(S) AND SIGNATURE(S).
The key of the document that proves compliance with obligations regarding non-tariff regulations and restrictions, and identifiers in accordance with Appendix 8 and/or 9 of this Annex. The number of the mentioned document and the eight-character electronic signature, given in accordance with the permit or certificate provided.
33. ELECTRONIC VALIDATION ACKNOWLEDGMENT.
The electronic validation acknowledgment will be noted, composed of eight characters with which it is proven that the petition has been validated.
34. BARCODE. The barcode printed by the customs agent, customs agency, customs attorney, importer or exporter, in accordance with the format established by the AGR, in accordance with Appendix 17 of this Annex.
The barcode must be printed on the copy intended for the carrier.
35. PROVISIONAL SETTLEMENT. Payment method. - The key of the payment method of the contributions and compensatory fees or transition measures determined provisionally.
Taxes.- The amount to be paid for taxes caused, determined provisionally.
36. SEALING TAPE OR LOCKS ASSIGNED.
The number or numbers of the sealing tape or locks assigned.
37. OBSERVATIONS. The authorizations other than those that should be mentioned in the field permit(s), authorization(s) and identifiers, key/number(s)/signature or any additional data to the petition.- The marks, numbers, series of the goods or additional specifications.
38. CUSTOMS AGENT, CUSTOMS AGENCY, CUSTOMS ATTORNEY OR
LEGAL REPRESENTATIVE.
The full name and signature of the customs agent, customs agency, customs attorney or legal representative.
39. AIRLINE REPRESENTATIVE.
The full name and signature of the airline representative.
40. PERSON IN CHARGE OF VERIFICATION. The full name and signature of the person in charge of carrying out the customs inspection.
Note: The transit petition for transshipment will be presented in the following copies:
Original.- ANAM.
Copy.- Carrier.
Copy.- Importer.
Copy.- Customs agent or customs agency.

92 OFFICIAL GAZETTE Tuesday, January 7, 2025
II. Appendices
Appendix 1
Customs-Section
Customs Section Denomination
01 0 Acapulco, Acapulco de Juárez, Guerrero.
01 2 General Juan N. Álvarez International Airport, Acapulco, Guerrero.
02 0 Agua Prieta, Agua Prieta, Sonora.
05 0 Subteniente López, Subteniente López, Quintana Roo.
05 1 Subteniente López II Chactemal, Othón P. Blanco, Chetumal, Quintana Roo.
06 0 Ciudad del Carmen, Ciudad del Carmen, Campeche.
06 3 Seybaplaya, Champotón, Campeche.
07 0 Ciudad Juárez, Juárez, Chihuahua.
07 1 Zaragoza Isleta International Bridge, Juárez, Chihuahua.
07 2 San Jerónimo-Santa Teresa, Juárez, Chihuahua.
07 3 Abraham González International Airport, Juárez, Chihuahua.
07 4 Guadalupe-Tornillo, Guadalupe, Chihuahua.
08 0 Coatzacoalcos, Coatzacoalcos, Veracruz.
11 0 Ensenada, Ensenada, Baja California.
12 0 Guaymas, Guaymas, Sonora.
14 0 La Paz, La Paz, Baja California Sur.
14 2 San José del Cabo, Los Cabos, Baja California Sur.
14 4 Santa Rosalía, Mulegé, Baja California Sur.
14 7 Pichilingue, La Paz, Baja California Sur.
14 Los Olivos, La Paz, Baja California Sur.
16 0 Manzanillo, Manzanillo, Colima.
16 1 Armería, Armería, Colima.
17 0 Matamoros, Matamoros, Tamaulipas.
17 1 Lucio Blanco-Los Indios, Matamoros, Tamaulipas.
17 2 Ferroviaria de Matamoros, Matamoros, Tamaulipas.
17 Puerto el Mezquital, Matamoros, Tamaulipas.
17 General Servando Canales International Airport, Matamoros, Tamaulipas.
18 0 Mazatlán, Mazatlán, Sinaloa.
18 3 Topolobampo, Ahome, Sinaloa.
19 0 Mexicali, Mexicali, Baja California.
19 2 Los Algodones, Mexicali, Baja California.
19 3 San Felipe, Mexicali, Baja California.
20 0 México, Mexico City.
20 2 Importation and Exportation of Containers, Azcapotzalco Borough, Mexico City.
22 0 Naco, Naco, Sonora.
23 0 Nogales, Nogales, Sonora.
23 1 Sásabe, Sáric, Sonora.
23 2 General Ignacio Pesqueira García International Airport, Hermosillo, Sonora.
23 3 City Obregón Adjacent to Ciudad Obregón Airport, Cajeme, Sonora.
23 4 Culiacán International Airport, Culiacán, Sinaloa.

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24 0 Nuevo Laredo, Nuevo Laredo, Tamaulipas.
24 Sánchez Station, Nuevo Laredo, Tamaulipas.
24 Quetzalcóatl Nuevo Laredo International Airport, Nuevo Laredo, Tamaulipas.
25 0 Ojinaga, Ojinaga, Chihuahua.
26 0 Puerto Palomas, Puerto Palomas, Chihuahua.
27 0 Piedras Negras, Piedras Negras, Coahuila de Zaragoza.
27 1 Plan de Guadalupe International Airport, Ramos Arizpe, Coahuila de Zaragoza.
27 Río Escondido, Nava, Coahuila de Zaragoza.
28 0 Progreso, Progreso, Yucatán.
28 2 Lic. Manuel Crescencio Rejón International Airport, Mérida, Yucatán.
30 0 Ciudad Reynosa, Reynosa, Tamaulipas.
30 2 Las Flores, Río Bravo, Tamaulipas.
30 4 General. Lucio Blanco International Airport, Reynosa, Tamaulipas.
30 5 Río Bravo-Donna, Río Bravo, Tamaulipas.
30 6 Anzaldúas, Reynosa, Tamaulipas.
30 7 General Pedro José Méndez International Airport, Victoria, Tamaulipas.
31 0 Salina Cruz, Salina Cruz, Oaxaca.
31 3 Puerto Chiapas, Tapachula, Chiapas.
33 0 San Luis Río Colorado, San Luis Río Colorado, Sonora.
34 0 Ciudad Miguel Alemán, Miguel Alemán, Tamaulipas.
34 2 Guerrero, Guerrero, Tamaulipas.
37 0 Ciudad Hidalgo, Ciudad Hidalgo, Chiapas.
37 2 Ciudad Talismán, Tuxtla Chico, Chiapas.
37 6 Ciudad Cuauhtémoc, Frontera Comalapa, Chiapas.
37 Tapachula International Airport, Tapachula, Chiapas.
37 3 Oaxaca International Airport, Santa Cruz Xoxocotlán, Oaxaca.
37 4 C.P.A. Carlos Rovirosa Pérez International Airport, Villahermosa City, Centro, Tabasco. 37 7 El Ceibo, Tenosique, Tabasco. 37 8 New Orizaba-Ingenieros Border Crossing, Benemérito de las Américas, Chiapas. 38 0 Tampico, Tampico, Tamaulipas. 39 0 Tecate, Tecate, Baja California. 39 1 Loreto, Loreto, Baja California Sur. 39 2 Cabo San Lucas, Los Cabos, Baja California Sur. 40 0 Tijuana, Tijuana, Baja California. 40 2 Abelardo L. Rodríguez International Airport, Tijuana, Baja California. 40 Mesa de Otay, Tijuana, Baja California. 40 El Chaparral Border Crossing, Tijuana, Baja California. 40 Puerta México Este Border Crossing, Tijuana, Baja California. 42 0 Tuxpan, Tuxpan de Rodríguez Cano, Veracruz. 42 1 Tuxpan, Tuxpan, Veracruz. 43 0 Veracruz, Veracruz, Veracruz. 43 2 General Heriberto Jara Corona International Airport, Veracruz, Veracruz. 44 0 Ciudad Acuña, Ciudad Acuña, Coahuila de Zaragoza. 46 0 Torreón, Torreón, Coahuila de Zaragoza.

94 OFFICIAL GAZETTE Tuesday, January 7, 2025
46 2 Gómez Palacio, Gómez Palacio, Durango.
46 3 General Guadalupe Victoria International Airport, Durango, Durango.
46 1 Torreón Airport, Coahuila de Zaragoza.
47 0 Mexico City International Airport.
47 1 Satélite, for import and export by air, Benito Juárez International Airport of Mexico City. 47 2 Mechanized Postal Center, by postal and air traffic, Benito Juárez International Airport of Mexico City. 48 0 Guadalajara, Tlajomulco de Zúñiga, Jalisco. 48 1 Puerto Vallarta, Puerto Vallarta, Jalisco. 48 4 Intermodal Railway Terminal, Guadalajara, Jalisco. 50 0 Sonoyta, Sonoyta, Sonora. 50 1 San Emeterio, General Plutarco Elías Calles, Sonora. 51 0 Lázaro Cárdenas, Lázaro Cárdenas, Michoacán. 51 1 Ixtapa-Zihuatanejo International Airport, Zihuatanejo de Azueta, Guerrero. 52 0 Monterrey, General Mariano Escobedo, Nuevo León. 52 1 General Mariano Escobedo International Airport, Apodaca, Nuevo León. 52 3 Salinas Victoria A (railway terminal), Salinas Victoria, Nuevo León. 52 4 General Escobedo, General Escobedo, Nuevo León. 52 5 Salinas Victoria B (Interpuerto), Salinas Victoria, Nuevo León. 53 0 Cancún, Cancún, Quintana Roo. 53 2 Cozumel International Airport, Cozumel, Quintana Roo. 53 3 Puerto Morelos, Benito Juárez, Quintana Roo. 64 0 Querétaro, El Marques y Colón, Querétaro. 64 7 Hidalgo, Atotonilco de Tula, Hidalgo. 65 0 Toluca, Toluca, State of Mexico. 65 1 San Cayetano Morelos, Toluca, State of Mexico. 67 0 Chihuahua, Chihuahua, Chihuahua. 67 2 General Roberto Fierro Villalobos International Airport, Chihuahua, Chihuahua. 73 0 Aguascalientes, San Francisco de los Romo, Aguascalientes. 73 1 Interpuerto Multimodal Park, San Luis Potosí, San Luis Potosí. 73 3 Ponciano Arriaga International Airport, Soledad de Graciano Sánchez, San Luis Potosí. 73 2 General Leobardo C. Ruiz International Airport, in Calera, Zacatecas. 73 4 La Pila-Villa, Villa de Reyes, San Luis Potosí. 73 5 Lic. Jesús Terán Peredo International Airport, Aguascalientes, Aguascalientes. 75 0 Puebla, Heroica Puebla de Zaragoza, Puebla. 75 1 Cuernavaca, Jiutepec, Morelos. 75 4 Hermanos Serdán International Airport, Huejotzingo, Puebla. 80 0 Colombia, Colombia, Nuevo León. 81 0 Altamira, Altamira, Tamaulipas. 82 0 Ciudad Camargo, Camargo, Tamaulipas. 83 0 Dos Bocas, Paraíso, Tabasco. 84 0 Guanajuato, Silao de la Victoria, Guanajuato. 84 1 Celaya, Celaya, Guanajuato. 84 2 Guanajuato International Airport, Silao de la Victoria, Guanajuato. 85 0 Felipe Ángeles International Airport, Santa Lucía, Zumpango, State of Mexico.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 95
Appendix 2
Petition Keys
Definitive Regime
Key Application Assumptions
A1 - Definitive import or export. I. Entry of goods of foreign origin to remain in national territory for an unlimited time.
II. Exit of goods from national territory to remain abroad for an unlimited time.
III. Definitive import of vehicles by diplomatic, consular missions and offices of international
organizations, and their foreign personnel, in accordance with the Agreement establishing general provisions for the import of vehicles in franchise, published in the DOF on August 29, 2007.
IV. Definitive import of new and used vehicles.
V. Return of containers and packaging, labels and brochures
temporarily imported under an IMMEX Program, which are used in the export of national goods.
VI. Definitive import of goods that leave a strategic supervised premise, adjacent to the customs.
VII. Definitive export of goods that leave a strategic supervised premise adjacent or not adjacent
to the customs.
A3 - Regularization of goods (definitive import).
I. Goods found in national territory without having complied with customs clearance formalities.
II. Goods that had entered national territory under the temporary import regime whose term had expired, including waste generated.
III. Machinery or equipment that does not have the necessary documentation to prove its legal import, stay or possession, including temporarily imported whose term had expired.
IV. Goods referred to in Article 108, fraction III of the Law and of goods susceptible to being identified individually, which by virtue of judicial award acquire development banking institutions.
V. Test vehicles that entered fiscal deposit by automotive industry companies final or
manufacturing of road transport vehicles.
VI. Excess or undeclared merchandise in the petition for introduction to fiscal deposit, which is in the possession of the general warehouse.
VII. Definitive import of stolen goods.
VIII. Definitive import of goods imported under an ATA Carnet.
IX. Import of damaged containers and railroad cars.
X. Goods that had entered national territory under the regime of strategic supervised premise whose
term had expired.

96 OFFICIAL GAZETTE Tuesday, January 7, 2025
C1 - Definitive import to the northern border strip and border region under the Decree of the Strip or Border Region. Definitive import of goods under the Decree of the Chetumal Free Zone (DOF 31/12/2020 and subsequent modifications). Definitive import of goods under the Decree to promote the free zone of Chetumal, state of Quintana Roo (DOF 22/04/2024).
I. Companies dedicated to dismantling used motor vehicles.
II. Goods destined for the northern border strip and border region by companies authorized under the Decree
of the Strip or Border Region.
III. Goods destined for the Chetumal border region by Companies of the Region registered by the Ministry of
Economy, in terms of the Decree of the free zone of Chetumal.
IV. Goods destined for the free zone of Chetumal by
Tenants of the Tianguis del Bienestar, in terms of the Decree to promote the free zone of Chetumal, state of Quintana Roo. D1 - Return by substitution. Return to the country or abroad by substitution of defective goods derived from a definitive import or export. GC - Global complementary. I. Annual value adjustment in definitive import petitions, provided there are contributions to pay.
II. Value adjustment derived from verification powers, in definitive import petitions,
provided there are contributions to pay.
III. Annual value adjustment in definitive export petitions.
IV. Value adjustment derived from verification powers, in definitive export petitions.
K1 - Withdrawal of regime and return of goods by return.
I. Return of definitively exported goods within a period not exceeding one year, provided they have not been
transformed.
II. To return abroad or to national territory the
goods, which are in deposit before customs.
III. Total or partial withdrawal of the export regime.
IV. By return of goods from companies with IMMEX Program and automotive industry final or manufacturing of
vehicles to national suppliers.
V. National supplier goods that re-enter the
national market, which were introduced to fiscal deposit for exhibition and sale of foreign and national goods. L1- Small definitive import. Small definitive export
I. Small commercial import at border crossings by
importers who have authorization under the Decree of the Strip or Border Region; declaring generic fraction 9901.00.01 or 9901.00.02. In these cases importers must be registered in the importers' registry and the goods must not be subject to non-tariff regulations and restrictions.
II. Small import of goods by individuals who pay taxes under Title IV, Chapter II,
Section IV of the Income Tax Law, whose value does not exceed
3,000 United States dollars or its equivalent in national or foreign currency, declaring the generic fraction 9901.00.01, or 9901.00.02, not being subject to non-tariff regulations or restrictions other than Official Mexican Standards and quotas compensatory fee or transition measure; or to taxes other than the general import tax or VAT.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 97
III. Import of goods, by the persons referred to in the third paragraph,
of Article 88 of the Law, whose customs value does not exceed the equivalent of three thousand dollars in national currency, declaring in the field of the tariff fraction the generic code 9901.00.01 or 9901.00.02 or of 4,000 United States dollars or its equivalent in national or foreign currency, in computer equipment with the generic code 9901.00.04, not being subject to non-tariff restrictions or regulations and without causing any contribution other than IGI, IVA and DTA.
IV. Small export at border crossings and airports, for goods whose customs value does not exceed the
equivalent of 3,000 United States dollars or its equivalent in national or foreign currency, declaring the generic fraction 9901.00.01 or 9901.00.02, not being subject to non-tariff restrictions and regulations, and being exempt from the general export tax, in accordance with the TIGIE. P1- Re-exportation of goods from border strip or border region to the interior of the country.
I. Goods that were definitively imported to border region or northern border strip.
II. Household effects of residents of the northern border strip or border region.
III. Goods that were definitively imported under the
Decree of the free zone of Chetumal, published in the DOF on December 31, 2020 and subsequent modifications. S2- Import and export of goods to return in the same state (article 86 of the Law).
I. Import of goods to return in the same state, with payment in customs account.
II. Export of goods imported with this document key.
T1- Import and export by courier and package companies.
Definitive import and export of goods by courier and package companies, carried out through the simplified procedure referred to in rule 3.7.5. VF- Definitive import of used vehicles to the northern border strip or region. Individuals and legal entities that are residents in the northern border strip, in the States of Baja California and Baja California Sur, in the partial region of the State of Sonora and in the municipalities of Cananea and Caborca in the State of Sonora, owners of used vehicles whose model year is between five and ten years prior to the year in which the import takes place and whose vehicle identification number (VIN) corresponds to vehicles manufactured or assembled in the United States of America, Canada or Mexico, according to:
I. Definitive import of used vehicles in accordance with
rule 3.5.6.
II. Definitive import of used vehicles in accordance with the Agreement by which the program is established for
local governments to guarantee contributions in the definitive import of used motor vehicles destined to remain in the northern border strip and region, published in the DOF on April 11, 2011 and subsequent modifications.

98 OFFICIAL GAZETTE Tuesday, January 7, 2025

VU - Definitive import of used vehicles. Natural and legal persons who are owners of used vehicles whose model year is eight and nine years prior to the year in which the import is carried out and whose vehicle identification number (VIN) corresponds to vehicles manufactured or assembled in the United States of America, Canada or Mexico, in accordance with:
I. Definitive import of vehicles in accordance with rule 3.5.5.
II. Definitive import of used vehicles in accordance with rule 3.5.8.

Virtual Operations

G9 - Transfer of goods from a strategic supervised precinct not adjacent to the customs office (virtual withdrawal for definitive import by residents in national territory). Withdrawal of goods that had entered the strategic supervised precinct for definitive import by residents in national territory.

V1 - Transfers of goods (virtual temporary import; virtual introduction to fiscal warehouse or strategic supervised precinct; virtual return; virtual export by national suppliers).
I. Companies with the IMMEX Program that transfer temporarily imported goods to other companies with the IMMEX Program, to companies in the final or manufacturing automotive industry of self-propelled vehicles, or to persons who have authorization to assign goods to the strategic supervised precinct regime.
II. Persons who have authorization to assign goods to the strategic supervised precinct regime, who transfer to other companies with the IMMEX Program or persons who have authorization to assign goods to the strategic supervised precinct regime.
III. Companies with the IMMEX Program or persons who have authorization to assign goods to the strategic supervised precinct regime that transfer to ECEX, even by sale.
IV. The sale carried out between residents abroad, of temporarily imported goods by a company with the IMMEX Program whose physical delivery is carried out in national territory to another company with the IMMEX Program, to companies in the final or manufacturing automotive industry of self-propelled vehicles or of auto parts for their introduction to a fiscal warehouse.
V. The sale by residents abroad, of the temporarily imported goods by companies with the IMMEX Program, to another company with the IMMEX Program or to companies in the final or manufacturing automotive industry of self-propelled vehicles or of auto parts for their introduction to a fiscal warehouse, whose physical delivery is carried out in national territory.
VI. The sale carried out by companies with the IMMEX Program to residents abroad whose physical delivery is carried out in national territory to other companies with the IMMEX Program or to companies in the final or manufacturing automotive industry of self-propelled vehicles or of auto parts for their introduction to a fiscal warehouse.
VII. The sale carried out by national suppliers of national or definitively imported goods to residents abroad whose physical delivery is carried out in national territory to companies with the IMMEX Program, companies in the final or manufacturing automotive industry of self-propelled vehicles or of auto parts for their introduction to a fiscal warehouse.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 99

VIII. The sale of foreign goods carried out by persons who have authorization to assign goods to the strategic supervised precinct regime to companies with the IMMEX Program, provided that they are those authorized in their respective programs; or to companies in the final or manufacturing automotive industry of self-propelled vehicles or of auto parts for their introduction to a fiscal warehouse.
IX. Virtual import and export of goods carried out by companies with the IMMEX Program, for the transfer of waste from the goods that had been temporarily imported to other companies with the IMMEX Program.
X. Virtual return and temporary import of goods between companies with the IMMEX Program, by merger or spin-off.
XI. By return of goods from companies with the IMMEX Program or ECEX to companies with the IMMEX Program or persons who have authorization to assign goods to the strategic supervised precinct regime.

V2 - Transfers of goods imported with a customs entry (virtual export and import).
I. Goods sold to companies with the IMMEX Program or ECEX. The company with the IMMEX Program or ECEX that receives the goods must process a customs entry with key V1.
II. Transfer of machinery and equipment, between persons operating with a customs entry.

V5 - Transfers of goods from certified companies (virtual return for definitive import).
I. Return of temporarily imported goods; or those resulting from the process of manufacturing, transformation or repair, transferred by a company with the IMMEX Program, for definitive import by companies resident in the country.
II. Return and temporary import of goods transferred by return from companies resident in Mexico to a company with the IMMEX Program.

V6 - Transfers of goods subject to quota (definitive import and virtual return).
Definitive import and virtual return of goods subject to quota temporarily imported by a company with the IMMEX Program that they transfer to companies resident in national territory.

V7 - Transfers of the sugar sector (virtual export and virtual temporary import).
By sales of goods carried out by residents in national territory who have registration with the SE as suppliers of inputs for the sugar sector to companies with the IMMEX Program.

V9 - Transfers of goods by donation (definitive import and virtual return).
Waste, obsolete machinery or equipment donated by companies with the IMMEX Program.

VD - Various Virtual. Virtual export for temporary import by companies that imported goods with a customs entry and subsequently obtain authorization to operate as companies with the IMMEX Program, in accordance with article 136 of the Regulations.

Temporary

AD - Temporary import of goods intended for international conventions and congresses (article 106, fraction III, subsection a) of the Law). When they are exposed to the general public and disseminated through the main media, as well as their samples and sample books.

100 OFFICIAL GAZETTE Tuesday, January 7, 2025

AJ - Temporary import and export of goods containers (articles 106, fraction II, subsection b) and 116, fraction II, subsection a) of the Law).
I. Temporary import of goods containers, provided that they contain in national territory the goods that had been introduced into the country in them.
II. Temporary export of goods containers.

BA - Temporary import and export of goods to be returned in their same state. (article 106, fractions II, subsection a), III, first paragraph and IV, subsection b) of the Law).
I. Temporary import of goods carried out by residents abroad without a permanent establishment in Mexico, provided that they are not vehicles, when said goods are used directly by them or by persons with whom they have a labor relationship and return abroad in the same state.
II. Temporary export carried out by residents in Mexico without a permanent establishment abroad, provided that they are goods to return to the country in the same state.
III. Temporary export of livestock.
IV. Temporary import of household goods.
V. Temporary import of machinery and equipment carried out by residents in national territory for the purposes of article 106, fraction III, first paragraph of the Law and rule 4.2.8., fraction IV.

BB - Virtual export, import and returns. I. Virtual definitive export of national goods (finished products) that residents in the country sell to a supervised precinct for manufacturing, transformation or repair.
II. Virtual definitive export of national goods (finished products) that residents in the country sell to a fiscal warehouse for exhibition and sale in duty-free stores.
III. Virtual export (return) of the goods referred to in subsections b), c), d) and e) of fraction V of article 106 of the Law, which had entered national territory under the temporary import regime.
IV. Virtual definitive export of goods temporarily imported previously.
V. Virtual definitive import and export of goods sold to residents in the country, by dependencies and entities that have at their service goods imported without payment of the IGI, to comply with public security or national defense purposes.
VI. Virtual return of vessels from companies with the IMMEX Program, with registered certified companies.

BC - Temporary import and export of goods intended for cultural or sporting events and research (article 106, fraction III, subsections b) and f) of the Law). For cultural or sporting events sponsored by:
I. Public entities, whether national or foreign.
II. Universities.
III. Private entities authorized to receive donations in accordance with the Income Tax Law.
For research purposes that import:
I. National and foreign public bodies.
II. Non-taxpayer legal entities authorized to receive deductible donations for income tax purposes.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 101

BD - Temporary import and export of filming equipment (articles 106, fraction III, subsection c) and 116, fraction II subsection d) of the Law). Temporary import and export of furnishings, props and other equipment necessary for filming, provided that they are used in the film industry, when their entry is carried out by residents abroad or their export by residents in the country.

BE - Temporary import and export of test vehicles (article 106, fraction III, subsection d) of the Law). Temporary import and export of test vehicles by an authorized manufacturer resident in Mexico.

BF- Temporary export of goods intended for exhibitions, conventions or cultural or sporting events (article 116, fraction III of the Law). For goods intended for exhibitions, conventions or cultural or sporting events.

BH - Temporary import of containers, airplanes, helicopters, vessels and railroad cars (article 106, fraction V, subsections a), b) and e) of the Law).
I. Containers, vessels, airplanes, helicopters and railroad cars, as well as those for public passenger transport and all types of vessels except launches, yachts and sailboats.
II. Goods intended for maintenance or repair of the goods temporarily imported with this document key.
III. Chassis that are exclusively used as container carriers, as well as motor generators that only allow providing sufficient energy for the refrigeration of the container in question.

BI - Temporary import (article 106, fraction III, subsection e) of the Law).
Goods provided for by international conventions of which Mexico is a Party, as well as those for official use by foreign diplomatic and consular missions when there is reciprocity, except in the case of vehicles.

BM - Temporary export of goods for their transformation, manufacturing or repair (article 117 of the Law).
I. Goods for their transformation, manufacturing or repair abroad.
II. Temporary export of national or nationalized goods for their transformation (including packaging and/or packing processes), manufacturing or repair abroad, which entered a strategic supervised precinct.

BO - Temporary export for repair or substitution and return to the country (IMMEX, RFE or Authorized Economic Operator.
I. Temporary export of fixed asset goods for repair or substitution of goods that had been previously temporarily imported by companies with the IMMEX Program or that had entered the strategic supervised precinct by persons who have authorization to assign goods to said regime.
II. Return to the country of temporary exports for repair or substitution of goods that had been temporarily imported by companies with the IMMEX Program or that had entered the strategic supervised precinct by persons who have authorization to assign goods to said regime.
III. Temporary export of national or nationalized goods from the Authorized Economic Operator, and its return, consisting of damaged or defective parts or components that form part of complete equipment, for their repair, maintenance or substitution abroad.

BP - Temporary import and export of samples or sample books (articles 106, fraction II, subsection d) and 116, fraction II, subsection c) of the Law). Samples and sample books intended to make goods known.

102 OFFICIAL GAZETTE Tuesday, January 7, 2025

BR - Temporary export and return of fungible goods.
Fungible goods that have the opinion of the SE for temporary export.

H1 - Return of goods in their same state. I. Return of import and export of goods in the same state.
II. Export of vehicles transferred by other companies in the final or manufacturing automotive industry in terms of rule 4.5.31., fraction XII.

H8 - Return of containers. I. To national territory of containers temporarily exported.
II. Abroad of containers that were temporarily imported.

I1 - Import, export and return of manufactured, transformed or repaired goods.
I. Definitive import of finished goods to which products that were temporarily exported for transformation or manufacturing were incorporated or goods that return to the country once they have been repaired.
II. Goods that return to the country once they have been repaired, (used for returns of customs entries with key BM).
III. Export of vehicles, parts, assemblies, components, engines to which products were incorporated that were imported under the fiscal warehouse regime of the automotive industry.
IV. Export of vehicles, to which special options were incorporated by companies with the IMMEX Program.
V. Return of national or nationalized goods that underwent some process of transformation (including packaging and/or packing processes), manufacturing or repair abroad and that were temporarily exported from the strategic supervised precinct regime.

F4 - Change of regime of inputs or temporarily exported goods.
I. Temporary to definitive import of goods subject to transformation, manufacturing or repair by companies with the IMMEX Program before the deadline for their return expires.
II. Virtual temporary to definitive export of goods, referred to in article 114, first paragraph of the Law.
III. Waste of temporarily imported or exported inputs, in accordance with articles 109 and 118 of the Law, before the deadline for their return expires.
IV. Temporary to definitive import of parts and components by the certified auto parts industry.

F5 - Change of regime of goods from temporary import to definitive.
I. Temporary to definitive import of fixed asset goods by companies with the IMMEX Program before the deadline for their return expires.
II. Temporary to definitive import of goods for international conventions and congresses.
III. Temporary to definitive import of goods referred to in article 106 of the Law, except vehicles, referred to in fractions II, subsection e), III, subsections b) and c) and IV, subsection a).
IV. Temporary to definitive import of used vehicles in accordance with rule 3.5.8., for vehicles whose model year is ten or more years prior to the year in which the import is carried out.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 103

IMMEX

IN - Temporary import of goods that will be subject to transformation, manufacturing or repair (IMMEX).
I. Goods intended for a manufacturing, transformation or repair process, which are part of the program authorized to companies with the IMMEX Program.
II. Return to the country of manufactured, transformed or repaired goods that have been rejected abroad for having turned out to be defective or of different specifications than those agreed upon by companies with the IMMEX Program, within a period of one year and provided that they have not been subject to modifications (article 103 of the Law).

AF - Temporary import of fixed asset goods (IMMEX).
Goods indicated in article 108, fraction III of the Law.

RT - Return of goods (IMMEX). I. Return abroad of goods transformed, manufactured or repaired under an IMMEX Program.
II. Return of foreign goods in their same state, except when it is the return of containers and packaging, labels and brochures temporarily imported under an IMMEX Program, which are used in the export of national goods, for which they must use document key A1.
III. Return of special options, incorporated in vehicles exported by the final or manufacturing automotive industry of self-propelled vehicles, under an IMMEX Program.

Fiscal Warehouse
General Warehouses (AGD)

A4 - Introduction for fiscal warehouse (AGD). Introduction of goods, intended to remain in a general warehouse under the customs regime of fiscal warehouse.

E1 - Extraction from fiscal warehouse of goods that will be subject to transformation, manufacturing or repair (AGD).
I. In general warehouse of goods that will be subject to manufacturing, transformation or repair by a company with the IMMEX Program.
II. For the final automotive industry of goods that will be subject to manufacturing, transformation or repair by a company with the IMMEX Program.

E2 - Extraction from fiscal warehouse of fixed asset goods (AGD).
I. In general warehouse to be temporarily imported by companies that have the IMMEX Program.
II. For the final automotive industry, to be imported under their IMMEX Program.

G1 - Extraction from fiscal warehouse (AGD). For definitive import or export of goods.

C3- Extraction from fiscal warehouse of border strip or region (AGD).
For definitive import to border strip or region, by companies authorized under the Decree of the Border Strip or Region.

K2 - Extraction from fiscal warehouse by withdrawal or transfers (AGD).
I. Return of goods abroad or reincorporation to the national market as the case may be, when beneficiaries withdraw from this regime.
II. Transferred to an automotive plant operating under the fiscal warehouse regime (virtual return of goods abroad).

104 OFFICIAL GAZETTE Tuesday, January 7, 2025

III. Transferred to another fiscal warehouse (virtual return of goods abroad).
IV. Transfer to fiscal warehouse for the exhibition and sale of foreign and national goods.

Localities authorized for international exhibitions of goods that enter the fiscal warehouse regime

A5 - Introduction to fiscal warehouse in authorized locality. Goods intended for the fiscal warehouse regime to remain in a locality authorized for international exhibitions.

E3 - Extraction from fiscal warehouse in authorized locality (inputs).
Goods for international exhibitions to be temporarily imported for their transformation, manufacturing or repair by a company with the IMMEX Program.

E4 - Extraction from fiscal warehouse in authorized locality (fixed assets).
Fixed asset goods for international exhibitions to be temporarily imported by companies that have the IMMEX Program.

G2 - Extraction from fiscal warehouse in authorized locality for its definitive import. Goods in international exhibitions for their definitive import.

K3 - Extraction from fiscal warehouse in authorized locality for return or transfer.
I. Goods from the fiscal warehouse regime in a locality intended for international exhibitions to be returned abroad.
II. Transferred from the locality authorized for international exhibitions to a general warehouse. (virtual return of goods abroad).

Automotive Industry (IA)

F2 - Introduction to fiscal warehouse (IA). Introduction to fiscal warehouse by companies in the final or manufacturing automotive industry of self-propelled vehicles.

F3 - Extraction from fiscal warehouse (IA). I. Goods to be incorporated into the national market.
II. Sale of vehicles in fiscal warehouse of the final automotive industry to diplomatic and consular missions and offices of international organizations, and their foreign personnel, in accordance with the Agreement establishing the general provisions for the import of vehicles in franchise, published in the DOF on August 29, 2007.

V3 - Extraction from fiscal warehouse of goods for their return or virtual export (IA).
I. Virtual return by the final or manufacturing automotive industry of self-propelled vehicles for their temporary import by companies with the IMMEX Program.
II. Transfer of material intended for the fiscal warehouse regime between companies in the final or manufacturing automotive industry of self-propelled vehicles.
III. Transfer of assembled and manufactured vehicles with goods that had been assigned to the fiscal warehouse regime by companies in the final or manufacturing automotive industry of self-propelled vehicles to other companies in the final or manufacturing automotive industry of self-propelled vehicles.

V4 - Virtual return derived from the certificate of transfer of goods (IA).
Parts, components or inputs included in section C of the Certificate of Transfer of Goods, for the determination and payment of the IGI.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 105
For display and sale of merchandise in duty-free stores (Duty Free) F8 - Introduction and withdrawal from fiscal deposit of national or nationalized merchandise in duty-free stores (Duty Free).
I. Introduction to fiscal deposit for display and sale in international airports, border crossings, and high-sea maritime ports.
II. Withdrawal from fiscal deposit for display and sale in international airports, border crossings, and high-sea maritime ports, for re-entry into the national market, when sale was not carried out.
III. Introduction to fiscal deposit of promotional packages or articles that will be distributed to international passengers and/or diplomatic and consular missions accredited before the Mexican Government free of charge upon the purchase of a product within establishments authorized for display and sale in international airports, border crossings, and high-sea maritime ports.
F9 - Introduction and withdrawal from fiscal deposit of foreign merchandise for display and sale of merchandise in duty-free stores (Duty Free).
I. Introduction to fiscal deposit for display and sale in international airports, border crossings, and high-sea maritime ports, of foreign merchandise.
II. Withdrawal from fiscal deposit for display and sale in international airports, border crossings, and high-sea maritime ports, of foreign merchandise to return to the foreign country.
III. Introduction to fiscal deposit of promotional packages or articles (foreign origin) that will be distributed to international passengers and/or diplomatic and consular missions accredited before the Mexican Government free of charge upon the purchase of a product within establishments authorized for display and sale in international airports, border crossings, and high-sea maritime ports.
G6 - Report of withdrawal from fiscal deposit of national or nationalized merchandise sold in duty-free stores (Duty Free). National or nationalized merchandise from fiscal deposit for display and sale in premises located in international airports, high-sea maritime ports, or adjacent to entry and exit points of persons from national territory, which were sold to passengers entering or leaving the national territory. G7 - Report of withdrawal from fiscal deposit of foreign merchandise sold in duty-free stores (Duty Free). Foreign merchandise from fiscal deposit for display and sale in premises located in international airports, high-sea maritime ports, or adjacent to entry and exit points of persons from national territory, which were sold to passengers entering or leaving the national territory. V8 - Transfer of merchandise in fiscal deposit for the display and sale of foreign, national, and nationalized merchandise from duty-free stores (Duty Free). Virtual introduction and withdrawal of merchandise in fiscal deposit for the display and sale of foreign and national merchandise. Transformation into supervised premises M1 - Introduction and export of inputs. National, nationalized, and foreign inputs to undergo processes of transformation, elaboration, or repair under the regime of elaboration, transformation, or repair in supervised premises, as well as packaging, containers, and lubricants for said processes. M2 - Introduction and export of machinery and equipment. National, nationalized, and foreign machinery and equipment under the regime of elaboration, transformation, or repair in supervised premises.

106 OFFICIAL GAZETTE Tuesday, January 7, 2025
J3 - Return and export of inputs elaborated or transformed in supervised premises.
I. Return to the foreign country of inputs elaborated, transformed, or repaired under the regime of elaboration, transformation, or repair in supervised premises.
II. Export of national merchandise elaborated, transformed, or repaired in supervised premises that was destined to the regime of elaboration, transformation, or repair in supervised premises.
Strategic supervised premises (RFE)
G8 Reincorporate to the national market (RFE). Reincorporation to the market of merchandise of national or nationalized origin, which was introduced to the strategic supervised premises regime. M3 - Introduction of merchandise (RFE). Introduction of merchandise destined to the strategic supervised premises regime. M4 - Introduction of fixed assets (RFE). Introduction of fixed assets to the strategic supervised premises regime. M5 Introduction of national or nationalized merchandise (RFE). Introduction of national or nationalized merchandise to the strategic supervised premises regime, which will subsequently be reincorporated to the national market. J4 - Return of foreign merchandise (RFE). I. Return of foreign merchandise that underwent a process of elaboration, transformation, or repair in strategic supervised premises.
II. Return of foreign merchandise in its same state.
Transits
T3 - Internal transit. I. Transfer of merchandise, under fiscal control from one national customs to another, to assign them to a different customs regime.
II. Transfer of merchandise, under fiscal control from one national customs to another, to introduce them to the strategic supervised premises regime.
T6 - International transit through foreign territory. Transfer of merchandise through foreign territory for entry into national territory, under fiscal control from the entry customs to the exit customs. T7 - International transit through national territory. Transfer of merchandise, through national territory, destined to the foreign country, through authorized customs and fiscal routes. T9 - International transit of transmigrants. Transfer of transmigrant merchandise, through national territory, destined to the foreign country, through authorized customs and fiscal routes. Others R1 - Rectification of declarations. Rectification of data declared in the declaration, in accordance with article 89 of the Law or applicable customs legislation. CT - Complementary declaration. For the purposes of determining or paying the IGI in the export or return of merchandise subject to articles 2.5 of the T-MEC, 14 of Annex III of the Decision, 15 of Annex I of the TLCAELC or ACC. Note: For the purposes of appendix 2, the document key of 2 positions must be recorded in the declaration.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 107
Appendix 3
Means of transport
Key Means of transport.
1 Maritime.
2 Double-stack railway.
3 Road-Railway.
4 Air.
5 Postal.
6 Railway.
7 Road.
8 Pipeline.
10 Cables.
11 Ducts.
12 Pedestrian.
98 No means of transport declared due to no physical presentation of merchandise before customs. 99 Others.
Appendix 4
Country keys
SAAI Key
FIII
SAAI Key
M3 Country
A1 AFG Afghanistan (Islamic Emirate of)
A2 ALB Albania (Republic of)
A4 DEU Germany (Federal Republic of)
A7 AND Andorra (Principality of)
A8 AGO Angola (Republic of)
AI AIA Anguilla
ATA Antarctica
A9 ATG Antigua and Barbuda (British Commonwealth of Nations) B1 ANT Netherlands Antilles (Dutch Overseas Territory) B2 SAU Saudi Arabia (Kingdom of) B3 DZA Algeria (People's Democratic Republic of) B4 ARG Argentina (Republic) AM ARM Armenia (Republic of) A0 ABW Aruba (Dutch Overseas Territory) B5 AUS Australia (Commonwealth of) B6 AUT Austria (Republic of) AZ AZE Azerbaijan (Republic of) B7 BHS Bahamas (Commonwealth of the) B8 BHR Bahrain (State of) B9 BGD Bangladesh (People's Republic of) C1 BRB Barbados (British Commonwealth of Nations) C2 BEL Belgium (Kingdom of) C3 BLZ Belize F9 BEN Benin (Republic of) C4 BMU Bermuda

108 OFFICIAL GAZETTE Tuesday, January 7, 2025
BES Bonaire, Sint Eustatius and Saba
BY BLR Belarus (Republic of)
C6 BOL Bolivia (Republic of)
X7 BIH Bosnia and Herzegovina
C7 BWA Botswana (Republic of)
C8 BRA Brazil (Federative Republic of)
C9 BRN Brunei (State of) (Residence of Peace)
D1 BGR Bulgaria (Republic of)
A6 BFA Burkina Faso
D2 BDI Burundi (Republic of)
D3 BTN Bhutan (Kingdom of)
D4 CPV Cape Verde (Republic of)
F4 TCD Chad (Republic of)
D6 CYM Cayman (Islands)
D7 KHM Cambodia (Kingdom of)
D8 CMR Cameroon (Republic of)
D9 CAN Canada
E1 RKE Channel Islands (Normandy Islands)
F6 CHL Chile (Republic of)
Z3 CHN China (People's Republic)
F8 CYP Cyprus (Republic of)
E2 CIA Vatican City (State of the)
E3 CCK Cocos (Keeling, Australian Islands)
E4 COL Colombia (Republic of)
E5 COM Comoros (Islands)
EU EMU European Community
E6 COG Congo (Republic of)
E7 COK Cook (Islands)
E9 PRK Korea (Democratic People's Republic of) (North Korea) E8 KOR Korea (Republic of) (South Korea) F1 CIV Côte d'Ivoire (Republic of) F2 CRI Costa Rica (Republic of) HR HRV Croatia (Republic of) F3 CUB Cuba (Republic of) D0 CUR Curaçao (Dutch Overseas Territory) G1 DNK Denmark (Kingdom of) V4 DJI Djibouti (Republic of) G2 DMA Dominica (Commonwealth of) G3 ECU Ecuador (Republic of) G4 EGY Egypt (Arab Republic of) G5 SLV El Salvador (Republic of) G6 ARE United Arab Emirates ER ERI Eritrea (State of) SI SVN Slovenia (Republic of) G7 ESP Spain (Kingdom of) FM DSM Federated State of Micronesia

Tuesday, January 7, 2025 OFFICIAL GAZETTE 109
G8 USA United States of America
G0 EST Estonia (Republic of)
G9 ETH Ethiopia (Federal Democratic Republic)
H1 FJI Fiji (Republic of)
H3 PHL Philippines (Republic of the)
H4 FIN Finland (Republic of)
H5 FRA France (French Republic)
GZ GZA Gaza Strip
H6 GAB Gabonese (Republic)
H7 GMB Gambia (Republic of the)
GE GEO Georgia (Republic of)
SGS South Georgia and the South Sandwich Islands H8 GHA Ghana (Republic of) GI GIB Gibraltar (U.K.) I1 GRD Grenada I2 GRC Greece (Hellenic Republic) GL GRL Greenland (Denmark) I4 GLP Guadeloupe (Department of) I5 GUM Guam (U.S.A.) I6 GTM Guatemala (Republic of) GGY Guernsey J1 GNB Guinea-Bissau (Republic of) I9 GNQ Equatorial Guinea (Republic of) I8 GIN Guinea (Republic of) I7 GUF French Guiana J2 GUY Guyana (Cooperative Republic of) J3 HTI Haiti (Republic of) J5 HND Honduras (Republic of) J6 HKG Hong Kong (Special Administrative Region of the Republic) J7 HUN Hungary (Republic of) J8 IND India (Republic of) J9 IDN Indonesia (Republic of) K1 IRQ Iraq (Republic of) K2 IRN Iran (Islamic Republic of) K3 IRL Ireland (Republic of) K4 ISL Iceland (Republic of) ALA Åland Islands BVT Bouvet Island IMN Isle of Man FRO Faroe Islands (The) HM LHM Heard Island and McDonald Islands FK FLK Falkland Islands (U.K.) MP MNP Northern Mariana Islands MH MHL Marshall Islands SB SLB Solomon Islands (British Commonwealth of Nations) SJ SJM Svalbard and Jan Mayen Islands (Norway)

110 OFFICIAL GAZETTE Tuesday, January 7, 2025
TK TKL Tokelau Islands
WF WLF Wallis and Futuna Islands
K5 ISR Israel (State of)
K6 ITA Italy (Italian Republic)
K7 JAM Jamaica
K9 JPN Japan
JEY Jersey
L1 JOR Jordan (Hashemite Kingdom of)
KZ KAZ Kazakhstan (Republic of)
L2 KEN Kenya (Republic of)
L0 KIR Kiribati (Republic of)
L3 KWT Kuwait (State of)
KG KGZ Kyrgyzstan (Kyrgyz Republic)
L6 LSO Lesotho (Kingdom of)
Y1 LVA Latvia (Republic of)
L7 LBN Lebanon (Republic of)
L8 LBR Liberia (Republic of)
L9 LBY Libya (Jamahiriya Arab Socialist People's Libyan) L5 LIE Liechtenstein (Principality of) Y2 LTU Lithuania (Republic of) M0 LUX Luxembourg (Grand Duchy of) M1 MAC Macao MK MKD Macedonia (Former Yugoslav Republic of) M2 MDG Madagascar (Republic of) M3 MYS Malaysia M4 MWI Malawi (Republic of) M5 MDV Maldives (Republic of) M6 MLI Mali (Republic of) M7 MLT Malta (Republic of) M8 MAR Morocco (Kingdom of) M9 MTQ Martinique (Department of) (France) N1 MUS Mauritius (Republic of) N2 MRT Mauritania (Islamic Republic of) MYT Mayotte N3 MEX Mexico (United Mexican States) MD MDA Moldova (Republic of) N0 MCO Monaco (Principality of) N4 MNG Mongolia N5 MSR Montserrat (Island) ME MNE Montenegro N6 MOZ Mozambique (Republic of) C5 MMR Myanmar (Union of) P0 NAM Namibia (Republic of) N7 NRU Nauru N8 CXI Christmas (Christmas) (Islands) N9 NPL Nepal (Kingdom of)

Tuesday, January 7, 2025 OFFICIAL GAZETTE 111
P1 NIC Nicaragua (Republic of)
P2 NER Niger (Republic of)
P3 NGA Nigeria (Federal Republic of)
P4 NIU Niue (Island)
P5 NFK Norfolk (Island)
P6 NOR Norway (Kingdom of)
NC NCL New Caledonia (French Overseas Territory) P9 NZL New Zealand Q2 OMN Oman (Sultanate of) Q3 PIK Pacific, Islands of (U.S. Admin.) J4 ZYA Netherlands (Kingdom of the) (Holland) Z9 KCD Countries not declared Q7 PAK Pakistan (Islamic Republic of) PW PLW Palau (Republic of) PS PSE Palestine Q8 PAN Panama (Republic of) P8 PNG Papua New Guinea (Independent State of) R1 PRY Paraguay (Republic of) R2 PER Peru (Republic of) R3 PCN Pitcairn Islands (British Dependency) R4 PYF French Polynesia R5 POL Poland (Republic of) R6 PRT Portugal (Portuguese Republic) R7 PRI Puerto Rico (Free Associated State of the Commonwealth of) R8 QAT Qatar (State of) R9 GBR United Kingdom of Great Britain and Northern Ireland CZ CZE Czech Republic CF CAF Central African Republic L4 LAO Lao People's Democratic Republic RS SRB Republic of Serbia S2 DOM Dominican Republic SK SVK Slovak Republic X9 COD People's Republic of the Congo S6 RWA Republic of Rwanda S3 REU Réunion (Department of the) (France) S5 ROM Romania RU RUS Russia (Russian Federation) EH ESH Western Sahara (Sahrawi Arab Democratic Republic) S8 WSM Samoa (Independent State of) ASM American Samoa BLM Saint Barthélemy S9 KNA Saint Kitts and Nevis (Federation of) (Saint Kitts-Nevis) T0 SMR San Marino (Most Serene Republic of) MAF Saint Martin (French Part) T1 SPM Saint Pierre and Miquelon T2 VCT Saint Vincent and the Grenadines

112 OFFICIAL GAZETTE Tuesday, January 7, 2025
T3 SHN Saint Helena
T4 LCA Saint Lucia
T5 STP São Tomé and Príncipe (Democratic Republic of) T6 SEN Senegal (Republic of) T7 SYC Seychelles (Republic of the) T8 SLE Sierra Leone (Republic of) U1 SGP Singapore (Republic of) SXM Sint Maarten (Dutch Part) U2 SYR Syria (Arab Republic) U3 SOM Somalia U4 LKA Sri Lanka (Democratic Socialist Republic of) U5 ZAF South Africa (Republic of) U6 SDN Sudan (Republic of) SSD South Sudan U7 SWE Sweden (Kingdom of) U8 CHE Switzerland (Confederation) U9 SUR Suriname (Republic of) V0 SWZ Eswatini (Kingdom of) TJ TJK Tajikistan (Republic of) V1 THA Thailand (Kingdom of) F7 TWN Taiwan (Republic of China) V2 TZA Tanzania (United Republic of) V3 XCH British Indian Ocean Territories TF FXA French Southern and Antarctic Territories TP TMP East Timor V7 TGO Togo (Togolese Republic) TO TON Tonga (Kingdom of) W1 TTO Trinidad and Tobago (Republic of) W2 TUN Tunisia (Republic of) W3 TCA Turks and Caicos (Islands) TM TKM Turkmenistan (Republic of) W4 TUR Turkey (Republic of) TV TUV Tuvalu (British Commonwealth of Nations) UA UKR Ukraine W5 UGA Uganda (Republic of) W7 URY Uruguay (Oriental Republic of) Y4 UZB Uzbekistan (Republic of) Q1 VUT Vanuatu W8 VEN Venezuela (Republic of) W9 VNM Vietnam (Socialist Republic of) X2 VGB Virgin Islands (British) X3 VIR Virgin Islands (American) YE YEM Yemen (Republic of) Z1 ZMB Zambia (Republic of) S4 ZWE Zimbabwe (Republic of) Z2 PTY Panama Canal Zone NT RUH Iraq-Saudi Arabia Neutral Zone

Tuesday, January 7, 2025 OFFICIAL GAZETTE 113
Appendix 5
Currency keys
Country Currency Key Currency Name
Central Africa XOF Franc
Albania ALL Lek
Germany EUR Euro
Dutch Antilles ANG Florin
Saudi Arabia SAR Riyal
Algeria DZD Dinar
Argentina ARP Peso
Australia AUD Dollar
Austria EUR Euro
Bahamas BSD Dollar
Bahrain BHD Dinar
Barbados BBD Dollar
Belgium EUR Euro
Belize BZD Dollar
Bermuda BMD Dollar
Bolivia BOP Boliviano
Brazil BRC Real
Bulgaria BGL Lev
Canada CAD Dollar
Chile CLP Peso
China CNY Continental Yuan
CNE Extracontinental Yuan
Cyprus EUR Euro
Colombia COP Peso
North Korea KPW Won
South Korea KRW Won
Costa Rica CRC Colón
Cuba CUP Peso
Croatia (Republic of) HRK Kuna
Denmark DKK Krone
Ecuador ECS Dollar
Egypt EGP Pound
El Salvador SVC Colón
United Arab Emirates AED Dirham
Slovenia EUR Euro
Spain EUR Euro
Estonia EUR Euro
Ethiopia ETB Birr
U.S.A. USD Dollar
Russian Fed. RUR Ruble
Fiji FJD Dollar
Philippines PHP Peso
Finland EUR Euro
France EUR Euro
Ghana GHC Cedi
Great Britain STG Sterling Pound
Greece EUR Euro
Guatemala GTO Quetzal
Guyana GYD Dollar
Haiti HTG Gourde
Netherlands EUR Euro
Honduras HNL Lempira
Hong Kong HKD Dollar
Hungary HUF Forint
India INR Rupee

114 OFFICIAL GAZETTE Tuesday, January 7, 2025
Indonesia IDR Rupee
Iraq IQD Dinar
Iran IRR Riyal
Ireland EUR Euro
Iceland ISK Krone
Israel ILS Shekel
Italy EUR Euro
Jamaica JMD Dollar
Japan JPY Yen
Jordan JOD Dinar
Kenya KES Shilling
Kuwait KWD Dinar
Latvia EUR Euro
Lebanon LBP Pound
Libya LYD Dinar
Lithuania LTT Litas
Luxembourg EUR Euro
Malaysia MYR Ringgit
Malta EUR Euro
Morocco MAD Dirham
Mexico MXP Peso
Montenegro EUR Euro
Nicaragua NIC Córdoba
Nigeria (Fed) NGN Naira
Norway NOK Krone
New Zealand NZD Dollar
Pakistan PKR Rupee
Palestine ILS Shekel
Panama PAB Balboa
Paraguay PYG Guarani
Peru PES N. Sol
Poland PLZ Zloty
Portugal EUR Euro
Puerto Rico USD Dollar
Czech Republic CSK Krone
Democratic Republic of the Congo ZRZ Franc
Republic of Serbia RSD Dinar
Dominican Republic DOP Peso
Slovak Republic EUR Euro
Romania ROL Leu
Singapore SGD Dollar
Syria SYP Pound
Sri Lanka LKR Rupee
Sweden SEK Krone
Switzerland CHF Franc
Suriname SRG Dollar
Thailand THB Baht
Taiwan TWD New Dollar
Tanzania TZS Shilling
Trinidad and Tobago TTD Dollar
Turkey TRL Lira
Ukraine UAK Hryvnia
South African Union ZAR Rand
Uruguay UYP Peso
European Monetary Union EUR Euro
Venezuela VEB Strong Bolívar
Vietnam VND Dong
Yemen (Dem. Pop.) YDD Rial
Yugoslavia YUD Dinar
Other countries XXX Other currencies

Tuesday, January 7, 2025 OFFICIAL GAZETTE 115
Appendix 6
Supervised premises
Customs Key Supervised Premises Authorized for elaboration, transformation or repair Mexico City International Airport 3 Aerovías de México, S.A. de C.V. No 4 AAACESA Fiscal Warehouses, S.A. de C.V. No 6 American Airlines de México, S.A. de C.V. No 7 Talma México Airport Services, S.A. de C. V. No 8 CCO-SAASA Cargo, S.A. No 12 DHL Express México, S.A. de C.V. No 13 CCO Fiscal Warehouse, S.A. de C.V. No 14 Lufthansa Cargo Logistics Services of Mexico, S.A. de C.V. No 15 Associated Air Cargo Processors, S.A. de C.V. No 16 Transportación México Express, S.A. de C.V. No 17 United Parcel Service de México, S.A. de C.V. No 262 Interpuerto Multimodal de México, S.A. de C.V. No 263 World Express Cargo de México, S.A. de C.V. No 279 Talma Cargo Services, S.A. de C.V. No 288 México Cargo Handling, S.A. de C.V. No Felipe Ángeles International Airport 292 Admerce, S.A. de C.V. No 293 Terminal Logistics, S.A. de C.V. No 294 Talma México Airport Services, S.A. de C.V. No 295 AAACESA Fiscal Warehouses, S.A. de C.V. No 296 JC&JF Cargo, S.A. de C.V. No 297 Interpuerto Multimodal de México, S.A. de C.V. No Aguascalientes 165 Estafeta Express Cargo Exchange Centers, S.A. de C.V. No 224 Nafta Rail, S. de R.L. de C.V. No Altamira 19 Altamira Multimodal Terminal, S.A. de C.V. No 20 Altamira Port Terminal, S.A. de C.V. No 225 Integradora de Servicios, Transporte y Almacenaje, S.A. de C.V. No 22 Mexican Port Infrastructure, S.A. de C.V. No 166 Administration of the National Port System Altamira, S.A. de C.V. No 179 D.A. Hinojosa Multi-purpose Terminal, S.A. de C.V. No 180 Port Real Estate of Altamira, S. de R.L. de C.V. No 201 Cooper T. Smith de México, S.A. de C.V. No 203 Castañeda Group, S.A. de C.V. No 245 Port Storage and Logistics of Altamira, S.A. de C.V. No 274 Administration of the National Port System Altamira, S.A. de C.V. No 283 Altamira Multi-services Terminal, S. de R.L. de C.V. No 286 Port Storage and Logistics of Altamira, S.A. de C.V. No 285 Posco México, S.A. de C.V. No

116 OFFICIAL GAZETTE Tuesday, January 7, 2025
Cancún 54 Integral Port Administration of Quintana Roo, S.A. de C.V. No 175 Caribbean Logistics, S.A. de C.V. No 238 Cargo RF, S.A. de C.V. No Chihuahua 171 Chihuahua Airport, S.A. de C.V. No Ciudad Hidalgo 270 R.F. del Sureste, S.A. de C.V. No Ciudad Juárez 167 Accel Supervised Premises, S.A. de C.V. No 174 Ciudad Juárez Airport, S.A. de C.V. No Coatzacoalcos 23 Administration of the National Port System Coatzacoalcos, S.A. de C.V. No 24 Vopak México, S.A. de C.V. No Colombia 25 Dicex Integrations, S.A. de C.V. Yes 26 Mex Securit, S.A. de C.V. No 151 S.R. Customs Advisors of Nuevo Laredo, S.C. No 161 Santos Esquivel y Cía, S.C. No 176 Colombia Loading and Unloading Center, S.A. de C.V. No 178 Importers Coordinator Group, S.A. de C.V. No Ensenada 27 Ensenada International Terminal, S.A. de C.V. No 78 Administration of the National Port System Ensenada, S.A. de C.V. No Guadalajara 28 GWTC Storage, S.A. de C.V. Yes 162 Mexican Railway, S.A. de C.V. No 228 CLA Guadalajara, S.A. de C.V. No 277 Federal Express Holdings (México) and Company, S.N.C. de C.V. No Guanajuato 196 Mexican Railway, S.A. de C.V. No 265 GTO Logistics Center, S.A. de C.V. No Guaymas 30 Administration of the National Port System Guaymas, S.A. de C.V. No Lázaro Cárdenas 31 Administration of the National Port System Lázaro Cárdenas, S.A. de C.V. No 33 AAK México, S.A. de C.V. No 173 UTTSA, S.A. de C.V. No 199 Balsas Real Estate Promoter, S.A. de C.V. No 200 L.C. Container Port Terminal, S.A. de C.V. No 221 Balsas Real Estate Promoter, S.A. de C.V. No 232 Arcelormittal Portuarios, S.A. de C.V. No 249 L.C. Multipurpose Terminal, S.A. de C.V. No 257 APM Terminals Lázaro Cárdenas, S.A. de C.V. No 259 SSA Lázaro Cárdenas, S.A. de C.V. No Manzanillo 35 Administration of the National Port System Manzanillo, S.A. de C.V. No 36 La Junta Trading Company, S.A. de C.V. No 39 SSA México, S.A. de C.V. No 40 Manzanillo International Terminal, S.A. de C.V. No 77 Multimodal Corporation, S.A. de C.V. No

Martes 7 de enero de 2025 DIARIO OFICIAL 117
242 Frigorífico de Manzanillo, S.A. de C.V. No 241 Contecon Manzanillo, S.A. de C.V. No 254 Terminal Marítima Hazesa, S.A. de C.V. No 284 Cemex, S.A.B. de C.V. No 291 Operadora de la Cuenca del Pacífico, S.A. de C.V. No Matamoros 227 Profesionales Mexicanos del Comercio Exterior, S.C. No Mazatlán 235 Terminal Marítima Mazatlán, S.A. de C.V. No México 145 Ferrocarril y Terminal del Valle de México, S.A. de C.V. No Monterrey 45 Kansas City Southern de México, S.A. de C.V. No 158 Aeropuerto de Monterrey, S.A. de C.V. No 164 United Parcel Service de México, S.A. de C.V. No 204 Ferrocarril Mexicano, S.A. de C.V. No 223 DHL Express México, S.A. de C.V. No 243 Federal Express Holdings (México) y Compañía, S.N.C. de C.V. No 260 OMA Logística, S.A. de C.V. No Nogales 46 Servicios de Almacén Fiscalizado de Nogales, S.A. de C.V. No 177 Grupo Inmobiliario Maymar, S.A. de C.V. No Nuevo Laredo 240 Loginspecs, S.C. No Piedras Negras 150 Mercurio Cargo, S.A. de C.V. No 267 Consultores de Logística en Comercio Exterior, S.A. de C.V. No Progreso 47 Administración del Sistema Portuario Nacional Progreso, S.A. de C.V. No 49 Grupo de Desarrollo del Sureste, S.A. de C.V. Sí 50 Multisur, S.A. de C.V. No 184 Terminal de Contenedores de Yucatán, S.A. de C.V. No 264 Cargo RF, S.A. de C.V. No Puebla 198 A/WTC Puebla, S.A. de C.V. No Querétaro 210 Terminal Logistics, S.A. de C.V. No Reynosa 52 Recintos Fiscalizados del Noreste, S.A. de C.V. No Salina Cruz 53 Administración del Sistema Portuario Nacional Salina Cruz, S.A. de C.V. No 237 Administración del Sistema Portuario Nacional Puerto Chiapas, S.A. de C.V. No Tampico 55 Gremio Unido de Alijadores, S.C. de R.L. No 289 Tampico Terminal Marítima, S.A. de C.V. No 290 Administración de Servicios Comunes Portuarios, S.A. de C.V. No Tijuana 269 Carga Aérea Matrix, S. de R.L. de C.V. No Toluca 56 Talma México Servicios Aeroportuarios, S.A. de C.V. No 57 Federal Express Holdings (México) y Compañía, S.N.C. de C.V. No 197 Vamos a México, S.A. de C.V. No Tuxpan 246 FR Terminales, S.A. de C.V. No 251 Administración del Sistema Portuario Nacional Tuxpan, S.A. de C.V. No 256 Tuxpan Port Terminal, S.A. de C.V. No 261 Terminales Marítimas Transunisa, S.A. de C.V. No

118 DIARIO OFICIAL Martes 7 de enero de 2025
Veracruz 63 Administración del Sistema Portuario Nacional Veracruz, S.A. de C.V.
No
64 Almacenadora Golmex, S.A. de C.V. No
66 CIF Almacenajes y Servicios, S.A. de C.V. No 67 Corporación Integral de Comercio Exterior, S.A. de C.V. No 71 Reparación Integral de Contenedores, S.A.P.I. de C.V. No 73 Terminales de Cargas Especializadas, S.A. de C.V. No 74 Vopak México, S.A. de C.V. No 146 Cargill de México, S.A. de C.V. No 172 Servicios Especiales Portuarios, S.A. de C.V. No 233 Excellence Sea & Land Logistics, S.A. de C.V. No 255 SSA México, S.A. de C.V. No 271 Servicios Maniobras y Almacenamientos de Veracruz, S.A. de C.V. No 275 Internacional de Contenedores Asociados de Veracruz, S.A. de C.V. No 276 Corporación Portuaria de Veracruz, S.A. de C.V. No 278 SSA México, S.A. de C.V. No 280 Opever, S.A. de C.V. No 281 Puerto Especializados Transnacionales PETRA, S.A. de C.V. No Apéndice 7 Unidades de medida Clave Descripción 1 Kilo 2 Gramo 3 Metro lineal 4 Metro cuadrado 5 Metro cúbico 6 Pieza 7 Cabeza 8 Litro 9 Par 10 Kilowatt 11 Millar 12 Juego 13 Kilowatt/Hora 14 Tonelada 15 Barril 16 Gramo neto 17 Decenas 18 Cientos 19 Docenas 20 Caja 21 Botella 22 Carat

Apéndice 8
Identificadores
Clave Nivel Supuestos de Aplicación Complemento 1 Complemento 2 Complemento 3 AC- Almacén general de depósito certificado. G Identificar a un almacén general de depósito certificado. Número de registro como almacén general de depósito certificado. No asentar datos. (Vacío). No asentar datos. (Vacío). AE- Empresa de comercio exterior. G Declarar la autorización de empresa de comercio exterior. Número de autorización de empresa de comercio exterior. No asentar datos. (Vacío). No asentar datos. (Vacío). AF - Activo fijo. G Identificar el activo fijo, únicamente cuando la clave de documento no sea exclusiva para dicha mercancía. No asentar datos. (Vacío). No asentar datos. (Vacío). No asentar datos. (Vacío). AG- Almacén general de depósito fiscal. G Identificar a un almacén general de depósito. Clave de almacén general de depósito. No asentar datos. (Vacío). No asentar datos. (Vacío). AI- Operaciones de comercio exterior con amparo. G Declarar operaciones de comercio exterior que se realizan con amparo. Número del expediente y año del amparo, el número del juzgado que conoce el amparo; la clave del municipio y de la entidad federativa donde se localiza dicho juzgado; y el tipo de resolución que se presenta para el despacho aduanero, conforme a lo siguiente:
SP: Suspensión provisional.
SD: Suspensión definitiva.
AC: Amparo concedido.
Declarar el tipo del acto reclamado:

1. No aplica.
2. Ley Aduanera:
   a) Artículo 84-A y 86-A b) Otros.
3. IGI:
   a) Carne de pollo. b) Pescado. c) Carne de ovino. d) Carne de bovino. e) Otros.
4. Cuota compensatoria:
   a) Manzanas. b) Otros.
5. DTA.
6. IEPS
   a) Vinos y licores. b) Otros.
7. IVA.
8. RGCE.
9. Otros (excepto tratándose de
   vehículos usados).
10. Vehículos usados
    (operaciones con clave de documento C2).
11. Vehículos usados
    (operaciones con clave de documento distinta a C2).
    No asentar datos.
    (Vacío).

AL- Mercancía originaria importada al amparo de ALADI.
P Declarar preferencia arancelaria de la
ALADI.
Clave del acuerdo suscrito por
México, al amparo del cual se importa la mercancía, de conformidad con lo siguiente:
REG2: Acuerdo Regional 2.
REG3: Acuerdo Regional 3.
REG4: Acuerdo Regional 4.
REG7: Acuerdo Regional 7.
ACE5: Acuerdo de
Complementación Económica
5.
ACE6: Acuerdo de
Complementación Económica
6.
ACE6-A: Acuerdo de
Complementación Económica
6, canasta A.
ACE6-B: Acuerdo de
Complementación Económica
6, canasta B.
ACE6-C: Acuerdo de
Complementación Económica
6, canasta C.
ACE51: Acuerdo de
Complementación Económica
51.
ACE53: Acuerdo de
Complementación Económica
53.
ACE55: Acuerdo de
Complementación Económica
55.
ACE66: Acuerdo de
Complementación Económica
66.
AAP14: Acuerdo de Alcance
Parcial Número 14.
AAP29: Acuerdo de Alcance
Parcial Número 29.
AAP38: Acuerdo de Alcance
Parcial Número 38.
Número de la constancia emitida por la SE, conforme a la regla 1.6.32.
País parte del acuerdo celebrado con
México, de conformidad con el apéndice 4.
No asentar datos.
(Vacío).

AP- Aplica pago virtual. G Declarar cuando en el pedimento se señalen exclusivamente las siguientes formas de pago: 5, 6, 8, 9, 13, 14, 16, 18, 21 y 22 de conformidad con el apéndice 13. Señalar la clave conforme a las siguientes opciones:
1. El pedimento se considerará
pagado una vez validado.
2. Se requiere transmitir archivo
de confirmación de pago.
No asentar datos. (Vacío). No asentar datos.
(Vacío).
AR- Consulta arancelaria. P Declarar consulta sobre clasificación arancelaria a la autoridad competente. Clave que corresponda de conformidad con lo siguiente:
1. Consulta en trámite.
2. Con resolución de
clasificación.
La opción que aplique de las siguientes:
AGJ cuando se declare la clave
1.
Número de oficio de la resolución de clasificación arancelaria, cuando se declare la clave 2. No asentar datos. (Vacío). AT- Aviso de tránsito. G Avisar sobre el tránsito interno a la exportación. Este identificador no deberá declararse cuando se efectúe la consolidación de carga conforme a lo establecido en la regla 4.6.4. y se declare el identificador TB a nivel general. No asentar datos. (Vacío). No asentar datos. (Vacío). No asentar datos. (Vacío). AV- Aviso electrónico de importación y exportación. G Indicar en los previos de consolidado el uso del aviso electrónico de importación y exportación por cada remesa presentada ante el módulo de selección automatizado.
1. De conformidad con la regla
7.3.3., fracción XXX.
2. De conformidad con la regla
3.7.32.
No asentar datos. (Vacío). No asentar datos. (Vacío).
A3- Regularización de mercancías
(importación definitiva).
G Identificar conforme a los supuestos de la clave de documento A3 del apéndice 2.
Declarar la clave que corresponda, conforme a lo siguiente:
1. Regla 2.5.1., excepto
vehículos.
1A. Regla 2.5.1., una vez iniciadas las facultades de comprobación por parte de la autoridad.
2. Regla 2.5.2., una vez
iniciadas las facultades de comprobación por parte de la autoridad.
2A. Regla 2.5.2., excepto vehículos.
3. Regla 4.3.21.
4. (Derogado)
5. Regla 2.5.2., para
desperdicios.
No asentar datos. (Vacío). No asentar datos.
(Vacío).

6. Regla 2.5.5.
7. (Derogado)
8. Regla 4.5.31., fracción III.
9. No aplica.
10. Regla 4.5.24.
11. Regla 2.5.7., primer párrafo.
12. Regla 2.5.7., sexto párrafo.
13. Regla 2.5.1., para vehículos
14. Regla 2.5.2., para vehículos.
15. Regla 2.5.4.
16. (Derogado)
17. (Derogado)
18. (Derogado)
19. Regla 3.6.11.
20. Regla 4.2.18.
21. Regla 4.2.5.
22. (Derogado)
23. Regla 2.5.3., excepto
vehículos.
BB- Exportación definitiva y retorno virtual.
G Identificar la exportación definitiva virtual de mercancía (productos terminados) que enajenen residentes en el país a recinto fiscalizado para la elaboración, transformación o reparación.
1. No aplica.
2. Para la enajenación de
mercancías en recinto fiscalizado.
No asentar datos. (Vacío). No asentar datos.
(Vacío).
BR- Exportación temporal de mercancías fungibles y su retorno.
G Identificar mercancías listadas en el Anexo
12.
1. Regla 4.4.5.
2. No aplica.
No asentar datos. (Vacío). No asentar datos.
(Vacío).
B2- Bienes del artículo 2 de la Ley del
IEPS.
P Identificar las mercancías conforme al artículo 2, fracción I, incisos D) y/o H), de la Ley del IEPS. Declarar la clave que corresponda de conformidad con el artículo 2 de la Ley del IEPS:
D- Para la fracción I, inciso D)
H- Para la fracción I, inciso H)
La opción que aplique de acuerdo a los bienes señalados en el artículo 2, fracción I de la Ley del IEPS, de acuerdo a lo siguiente:
Para la clave D señalar:
1a. Combustibles Fósiles
Gasolina menor a 92 octanos.
1b. Combustibles Fósiles
Gasolina mayor o igual a 92 octanos.
1c. Combustibles Fósiles Diésel.
2. Combustibles no fósiles.
La cuota aplicable de conformidad con el artículo 2, fracción I, incisos D) y/o H) de la Ley del IEPS.

Para la clave H señalar:
1. Propano.
2. Butano.
3. Gasolinas y gas avión.
4. Turbosina y otros kerosenos.
5. Diésel.
6. Combustóleo.
7. Coque de petróleo.
8. Coque de carbón.
9. Carbón mineral.
10. Otros combustibles fósiles.
CC- Carta de cupo. G Identificar las mercancías que se almacenarán en depósito fiscal. Número consecutivo de la carta de cupo, asignado por el almacén general de depósito. No asentar datos. (Vacío). No asentar datos. (Vacío). CD- Certificado con dispensa temporal. P Declarar la información relativa a los certificados con dispensa de acuerdo al Tratado de Libre Comercio correspondiente. Número de la Decisión en la cual se publicó la dispensa que se utiliza. Fracción arancelaria de los insumos utilizados, autorizados en la dispensa. Volumen de los insumos utilizados, autorizados en la dispensa. CE- Certificado de elegibilidad. P Declarar el certificado de elegibilidad de mercancías no originarias importadas bajo TLC. No asentar datos. (Vacío). No asentar datos. (Vacío). No asentar datos. (Vacío). CF- Registro ante la Secretaría de Economía de empresas ubicadas en la franja o región fronteriza. G Identificar a la empresa que cuente con registro ante la SE de conformidad con el Decreto de la Franja o Región Fronteriza. Número de registro ante la SE. (Anotar únicamente los últimos 8 caracteres del número de registro). Clave de la actividad económica de que se trate:
1. Comercio.
2. Hotel.
3. Restaurante.
4. Desmantelamiento de
unidades.
5. Otros servicios.
No asentar datos.
(Vacío).
CF- Preferencia arancelaria para empresas ubicadas en la franja o región fronteriza. P Declarar tasas preferenciales conforme al Decreto de la Franja o Región Fronteriza. No asentar datos. (Vacío). No asentar datos. (Vacío). No asentar datos. (Vacío). CI- Certificación en materia de IVA e IEPS. G Identificar las operaciones de las empresas que hayan obtenido la certificación en materia de IVA e IEPS. Declarar la clave que corresponda conforme a lo siguiente:
A Regla 7.1.2.
AA Regla 7.1.3., fracción I.
AAA Regla 7.1.3., fracción II.
B Regla 7.1.2., apartado A, tercer párrafo.
No asentar datos. (Vacío). No asentar datos.
(Vacío).

CO- Condonación de créditos fiscales. G Condonación emitida de conformidad con el transitorio tercero de la Ley de Ingresos de la Federación para el ejercicio fiscal de 2013, publicada en el DOF el 17 de diciembre de 2012. Se deberá anotar la línea de captura que arroja la página de internet del SAT. Deberá anotarse la fecha en que fue emitida dicha línea de captura. No asentar datos. (Vacío). CR Recinto fiscalizado. G Identificar el recinto fiscalizado en el que se encuentre la mercancía en depósito ante la aduana o para su introducción al mismo. Clave del recinto fiscalizado conforme al apéndice 6. Clave del recinto fiscalizado conforme al apéndice 6, identificar el recinto de salida, cuando se realice la transferencia entre recintos, en operaciones de exportación, en términos de la regla 2.3.5., fracción V. (Derogado) CS- Copia simple. G Declarar uso de copia simple en el despacho de las mercancías al amparo de la regla 3.1.21., fracción III, inciso b). Número total de vehículos. Declarar la clave que aplique de acuerdo al tipo de mercancías:

1. Animales vivos.
2. Mercancía a granel de una
   misma especie.
3. Láminas y tubos metálicos y
   alambre en rollo.
4. Operaciones efectuadas por la
   industria automotriz terminal o manufacturera de vehículos de autotransporte y las comercializadoras de vehículos nuevos. No asentar datos. (Vacío). C5- Depósito fiscal para la industria automotriz. G Identificar a la industria automotriz terminal autorizada. Número de autorización para depósito fiscal de la industria automotriz. INI: Clave utilizada para identificar el informe del inventario inicial de la IAT. DES: Clave utilizada para identificar los informes de descargos de mercancías introducidas a depósito fiscal que fueron destruidas, o bien para identificar las mercancías a ser importadas en definitiva (con clave de pedimento F3) cuando resulten de un proceso de destrucción y que serán reportadas en el informe de descargos. DON: Clave utilizada para identificar los informes de descargos de mercancías introducidas a depósito fiscal que fueron donadas. AF: Clave utilizada para identificar la extracción de depósito fiscal del activo fijo. No asentar datos. (Vacío).

DA- Despacho anticipado. G Indicar que se trata de una operación de comercio exterior que se sujeta a despacho anticipado. No asentar datos. (Vacío). Declarar la clave F cuando se trate de una operación en full. No asentar datos. (Vacío). DC- Clasificación del cupo. P Identificar el tipo de cupo utilizado. Declarar la clave que corresponda al tipo de cupo:
1. Unilateral.
2. Al amparo de tratados de
libre comercio.
3. Al amparo de ALADI.
4. Al amparo de decretos de
frontera o de región.
5. Para países miembros de la
OMC.
6. De productos calificados de
los EUA y que no se han beneficiado del programa Sugar Re-Export Program del mismo país.
7. Autorregulado.
No asentar datos. (Vacío).
Para el numeral 4 del complemento
1:
1. Al amparo del Decreto de la
Franja o Región Fronteriza.
2. Al amparo del Decreto de la
zona libre de Chetumal, publicado en el DOF el 31 de diciembre de 2020 y sus posteriores modificaciones. No asentar datos. (Vacío). DD- Despacho a domicilio a la exportación. G Declarar que se cuenta con autorización para el despacho de las mercancías por lugar distinto o en día u hora inhábil. No asentar datos. (Vacío). No asentar datos. (Vacío). No asentar datos. (Vacío). DE- Desperdicios. G Indicar que se trata de desperdicios derivados de los procesos productivos de mercancías que se hubieran importado temporalmente por empresas con Programa IMMEX. No asentar datos. (Vacío). No asentar datos. (Vacío). No asentar datos. (Vacío). DH- Datos de importación de hidrocarburos. P Identificar el medio de transporte y, en su caso, el medidor con el que cuenta. Tratándose de importación por medio de ductos deberán declararse los complementos 1 y 2. Tratándose de importación por medios distintos de ductos deberá declararse el complemento 2. No obstante lo anterior, podrán declararse ambos complementos cuando se requieran. Tratándose de la importación de las mercancías identificadas en el Anexo 14 de las RGCE que ingresen a territorio nacional por medio de ductos, se deberá declarar el número de serie del medidor con que cuente el ducto. Tratándose de la importación de las mercancías identificadas en el Anexo 14 de las RGCE que ingresen a territorio nacional, se deberá declarar el número de permiso otorgado por la Comisión Reguladora de Energía al proveedor del transporte que trasladará la mercancía de la entrada a territorio nacional a su destino. En caso que el proveedor del transporte de las mercancías de que se trate no requiera permiso por parte de la Comisión Reguladora de Energía, se deberá declarar la clave:
1. No aplica.
No asentar datos (Vacío).

DI- Documento de incrementable (CFDI o documento equivalente).
G Declarar el folio del CFDI o documento equivalente correspondiente al incrementable de la contratación del servicio de la importación de un vehículo usado, conforme a la regla 3.5.10. No asentar datos. (Vacío). No asentar datos. (Vacío). Declarar número de folio del CFDI o documento equivalente. DN- Donación por parte de las empresas con programa IMMEX. G Indicar que se trata de la donación de desperdicios, maquinaria y/o equipos obsoletos. No asentar datos. (Vacío). No asentar datos. (Vacío). No asentar datos. (Vacío). DP- Introducción y extracción de depósito fiscal para exposición y venta de artículos promocionales. P Identificar a los artículos promocionales, de conformidad con la regla 4.5.27. No asentar datos. (Vacío). No asentar datos. (Vacío). No asentar datos. (Vacío). DR- Rectificación por discrepancia documental. P Rectificar los datos asentados en el pedimento, de conformidad con la regla 4.5.7. No asentar datos. (Vacío). No asentar datos. (Vacío). No asentar datos. (Vacío). DS- Destrucción de mercancías en depósito fiscal para la exposición y venta. P Indicar la destrucción de mercancías extranjeras y nacionales, conforme a la regla 4.5.22. Número de acta de hechos. No asentar datos. (Vacío). No asentar datos. (Vacío). DT- Operaciones sujetas al artículo 2.5 del T-MEC. P Señalar supuesto de aplicación para la determinación y pago del IGI de los insumos no originarios de la región del T-MEC. Declarar la clave que corresponda, conforme a lo siguiente:
1. No aplica.
2. Regla 1.6.12.
3. Regla 1.6.13.
4. Regla 1.6.17., segundo
párrafo.
5. No aplica.
6. No aplica.
7. No aplica.
8. Regla 1.6.14. (determinación
y pago en pedimento complementario).
9a. Regla 1.6.14. (determinación y pago en pedimento de retorno).
9b. No aplica.
10. No aplica.
11. No aplica.
12. No aplica.
13. No aplica.
14. No aplica.
15. No aplica.
16. No aplica.
No asentar datos. (Vacío). No asentar datos.
(Vacío).

17. No aplica.
18. Regla 4.3.13., fracción II.
19. No aplica.
20. No aplica.
21. No aplica.
22. No aplica el artículo 2.5 del
T-MEC, conforme a la regla
1.6.14., o cuando la tasa es
0% o tasa exenta, de conformidad con la preferencia arancelaria aplicada por PROSEC, Regla 8ª, acuerdos comerciales suscritos por México o TIGIE. DU- Operaciones sujetas a los arts. 14 del Anexo III de la Decisión, 15 del Anexo I del TLCAELC o al ACC. P Señalar el supuesto de aplicación para la determinación y pago del IGI de los insumos no originarios conforme a la Decisión, TLCAELC o al ACC. Declarar la clave que corresponda, conforme a lo siguiente:
1. No aplica.
2. Regla 1.6.12.
3. Regla 1.6.13.
4. Regla 1.6.17.
5. No aplica.
6. No aplica.
7. No aplica.
8. Regla 1.6.15., fracción I.
9. No aplica.
10. Regla 1.6.15., fracción III
(determinación y pago en pedimento de retorno).
11. No aplica.
12. No aplica.
13. No aplica.
14. No aplica.
15. No aplica.
16. Regla 4.3.13., fracción II.
17. No aplica.
18. No aplica.
19. No aplica.
20. Regla 4.5.31., fracción II o
7.3.3., fracción VII
(determinación y pago se efectuará mediante pedimento complementario).
21. No aplica el artículo 14 del
Anexo III de la Decisión, el 15 del Anexo I del TLCAELC o el ACC, conforme a lo señalado en la regla 1.6.15., fracciones II y V. No asentar datos. (Vacío). No asentar datos. (Vacío).

DV - Sale of goods to diplomatic and consular missions when diplomatic franchise applies.

P Declare authorization for the sale of goods to diplomatic and consular missions or to international organizations, rule 4.5.25.

Authorization number issued by the SRE.

Do not enter data. (Empty). Do not enter data.
(Empty).

EA - Exception of automatic import/export notice.

P Except from presenting the automatic notice referred to in Annex 2.2.1.

Classification and coding of goods whose import and export is subject to the requirement of prior permit or automatic notice by the Ministry of Economy of the Agreement by which the Ministry of Economy issues Rules and general criteria in matters of foreign trade, published in the DOF on May 09, 2022 and its subsequent modifications.

Declare the key that corresponds to the following exceptions:

1. Not for electrical conduction.
2. Not for construction of electrical conduction towers.
3. Is tomato de cáscara or tomatillo (commonly known as green tomato).
4. Does not apply.

Do not enter data. (Empty). Do not enter data.
(Empty).

EB - Containers and packaging.

P Identify reusable containers and packaging of companies with the IMMEX Program and to which rule 4.3.3 refers.

Declare the key that corresponds:

1. Pallets.
2. Plastic container.
3. Trays.
4. Racks.
5. Dollies.
6. Plastic baskets.
7. Others.
8. Containers and packaging referred to in rule 4.3.3.

Do not enter data. (Empty). Do not enter data.
(Empty).

EC - Exception of payment of compensatory quota.

P Indicate that the goods are not subject to the payment of compensatory quota.

Declare the applicable case, as follows:

1. The characteristics of the goods do not require payment of compensatory quota.
2. The customs value exceeds the minimum value established.
3. The manufacturer is not subject to the payment of compensatory quota.

Do not enter data. (Empty). Do not enter data.
(Empty).

ED - Digitized document.

G Identify a digitized document attached to the petition.

Reference number issued by Ventanilla Digital.

Do not enter data. (Empty). Do not enter data.
(Empty).

EF - Fiscal incentive.

P Indicate when the Decree establishing a fiscal incentive for the importation or alienation of the products indicated applies.

Declare the applicable case according to the goods in question:

1. Juices, nectars and other beverages, according to the Decree that compiles various fiscal benefits and establishes administrative simplification measures, published in the DOF on December 26, 2013 and its subsequent modifications.
2. Turbosina, according to the Decree that compiles various fiscal benefits and establishes administrative simplification measures, published in the DOF on December 26, 2013 and its subsequent modifications.
3. Chewing gum and gum, according to the Decree that compiles various fiscal benefits and establishes administrative simplification measures, published in the DOF on December 26, 2013 and its subsequent modifications.
4. Used vehicles imported definitively in accordance with the Decree promoting the regularization of used vehicles of foreign origin, published in the DOF on January 19, 2022 and its subsequent modifications.

Do not enter data. (Empty). Do not enter data.
(Empty).

EI - Authorization of temporary fiscal deposit for international exhibitions of goods.

G Identify the authorized fiscal deposit premises, in accordance with rule 4.5.29.

Number of the authorization letter.

Do not enter data. (Empty). Do not enter data.
(Empty).

EM - Courier and package company.

G Identify courier and package companies.

Key of the courier and package company.

Do not enter data. (Empty). Do not enter data.
(Empty).

EN - Non-application of the Official Mexican Standard.

P Identify that the goods are not subject to compliance with the NOM in accordance with:

I. Rules 2.4.10., 2.4.11. and 2.4.12., as well as Annex 2.4.1 of the Agreement by which the Ministry of Economy issues Rules and general criteria in matters of foreign trade, published in the DOF on May 09, 2022 and its subsequent modifications.

II. Policies and procedures for the evaluation of conformity.

III. Certification and verification procedures for products subject to compliance with NOMs, competence of the SE.

Declare the valid exception key according to the following options:

ENOM - Goods excepted in terms of the NOM itself.

U - Because it is not included in the limitation only of the Agreement.

E - Because it is included in the limitation except of the Agreement.

EIR - Because it is not subject to compliance with NOM-016-CRE-2016, Quality Specifications of Petroleum Products, published in the DOF on August 29, 2016 and its subsequent modifications, in accordance with the Agreement by which the Ministry of Economy issues Rules and general criteria in matters of foreign trade, published in the DOF on May 09, 2022 and its subsequent modifications.

REGLA2410 - According to rule 2.4.10 of the Agreement by which the Ministry of Economy issues Rules and general criteria in matters of foreign trade, published in the DOF on May 09, 2022 and its subsequent modifications.

ART13 - According to article 13 of the Policies and Procedures.

The applicable fraction of rule 2.4.11 of the Agreement by which the Ministry of Economy issues Rules and general criteria in matters of foreign trade, published in the DOF on May 09, 2022 and its subsequent modifications, as follows: VI, IX, IXBIS, X, XI, XIV, XVI and XVII.

FR - Goods excepted from accrediting compliance with technical provisions IFT-004-2016 and IFT-008-2015 at the point of entry to the country, for companies located in the border region and border strip that have registration as a border company in terms of the Decree of the Border Strip or Region, and are destined to remain in said strip and border regions.

EO Origin certificate issuer.

P Declare in import operations, the character of the subject who certifies the origin of the goods, when preferential tariff treatment applies under a commercial agreement or free trade treaty in which the Mexican State is a party.

Declare the key that corresponds, as follows:

1. Producer / Exporter.
2. Importer.
3. Foreign Authority.

Do not enter data. (Empty). Do not enter data.
(Empty).

EP - CURP Declaration.

G Identify the type of exception to not declare the RFC.

Declare the key that corresponds in accordance with:

1. Housewives.
2. Students.
3. Definitive import of used vehicles with petition key A1.
4. Definitive import of used vehicles with petition key A3, in accordance with the Decree promoting the regularization of used vehicles of foreign origin, published in the DOF on January 19, 2022 and its subsequent modifications.

Do not enter data. (Empty). Do not enter data.
(Empty).

EP - Exception of inscription to the importers register.

P Identify the type of exception in accordance with what is established in rule 1.3.1.

Declare the key that corresponds in accordance with rule 1.3.1.:

C For fraction XXI.
H For fraction XVII.
J For fraction XVIII.
K For fraction II.
O For fraction XIV.
P For fraction XVI.

Do not enter data. (Empty). Do not enter data.
(Empty).

ES - State of the goods.

P Only to determine the application of non-tariff regulations or restrictions, in accordance with the state of the goods; or for the case of remanufactured goods imported with preferential tariff treatment of the TIPAT or T-MEC.

Declare the key that corresponds:

N New.
U Used.
R Rebuilt.
RM Remanufactured.

In cases where remanufactured goods are declared, the Treaty in question must be declared:

T-MEC - Treaty between the United Mexican States, the United States of America and Canada.

TIP - Comprehensive and Progressive Agreement for Trans-Pacific Partnership.

Do not enter data.
(Empty).

EX - Exemption of customs guarantee account.

P Indicate exception of presentation of the customs guarantee account for goods subject to estimated price.

1. Value equal to or higher than the estimated price according to the second paragraph of rule 1.6.29.
2. Does not apply.
3. Does not apply.
4. Does not apply.
5. Does not apply.
6. Does not apply.
7. Does not apply.
8. Does not apply.
9. Does not apply.
10. Does not apply.
11. Does not apply.
12. Does not apply.
13. Does not apply.
14. Does not apply.
15. Does not apply.
16. Does not apply.
17. Does not apply.
18. Does not apply.
19. Does not apply.
20. Does not apply.

Do not enter data. (Empty).

For the purposes of numeral 28 of complement 1, enter the key of the identification registration that corresponds to the foreign supplier who had carried out the alienation of the vehicle in question.

Do not enter data.
(Empty).

21. Does not apply.

22. Vehicle not described in Annex 2 of the Estimated Prices Resolution, because the tariff fraction and NICO are not included or are not within the model years subject to said annex.

23. Import of vehicles carried out under a diplomatic franchise in accordance with article 62, fraction I of the Law.

24. Import of special or adapted vehicles for personal use referred to in article 61, fraction XV of the Law.

25. Does not apply.

26. Those carried out by companies dedicated to the dismantling of used motor vehicles, under the Used Vehicles Decree.

27. Vehicles with gross vehicle weight less than or equal to 8,864 kilograms, whose serial number or model year has an age equal to or greater than thirty years with respect to the current model year.

28. Import of used vehicles in accordance with Article Eleventh of the Estimated Prices Resolution.

29. Value equal to or higher than the estimated price, according to annex 3 of the Estimated Prices Resolution.

30. Those exempt from the payment of IGI in accordance with commercial agreements or free trade treaties of which the Mexican State is a Party and are in force (rule 1.6.29., fraction V).

31. Value equal to or higher than the estimated price, according to Annex 4 of the Estimated Prices Resolution.

32. Definitive import of used vehicles, carried out in accordance with the Decree promoting the regularization of used vehicles of foreign origin, published in the DOF on January 19, 2022 and its subsequent modifications.

FC - Correlated fraction.

P Indicate the tariff fraction that corresponds when there is a change in the tariff fraction between the date of entry of the goods into national territory and the date of payment of the current petition.

The keys must be declared according to the applicable case:

1. When the tariff fraction declared in complement 2 belongs to the previous tariff.
2. When the tariff fraction declared in complement 2 corresponds to the new tariff.

Correlated tariff fraction. Corresponding NICO.

FI - Update factor with national consumer price index.

G Update contributions applying update factor based on INPC.

Update factor (numeric truncated to 4 decimals).

Do not enter data. (Empty). Do not enter data.
(Empty).

FR - Date that governs.

G Declare when the entry date is equal to the payment date, in warehouses with deposit before the customs office.

1. Exchange rate is that of the payment date (considered advance payment).
2. Does not apply.

Do not enter data. (Empty). Do not enter data.
(Empty).

FT - Transaction folio generated by Ventanilla Digital.

G Operations in which it is required to present an attachment to the petition a certificate, notice or request for authorization referred to in the third paragraph of rule 2.4.12.

Do not enter data. (Empty) Transaction folio number generated by Ventanilla Digital.

Do not enter data.
(Empty).

FV - Update factor with exchange rate variation.

G Update contributions applying update factor based on the exchange rate.

Update factor (numeric truncated to four decimals).

Do not enter data. (Empty). Do not enter data.
(Empty).

F8 - Fiscal deposit for exhibition and sale (national or nationalized goods).

G I. Introduction of national or nationalized goods to fiscal deposit for exhibition and sale, according to rule 4.5.19., fraction II.

II. Virtual definitive export of national or nationalized goods according to rule 4.5.19., fraction II.

III. Extraction from fiscal deposit of goods for return to reincorporate to the national market, according to rule 4.5.23., fraction II.

IV. Withdrawal from the regime of definitive export of goods to fiscal deposit for return, according to rule 4.5.23., fraction II.

Case 1:
The key in the RFC of the national supplier who alienates the goods.

Case 2:
The key in the RFC of the authorized company that receives the goods, to be assigned to the fiscal deposit regime for exhibition and sale.

Case 3:
The key in the RFC of the national supplier who receives the goods in return.

Case 4:
The key in the RFC of the authorized company to be assigned to the fiscal deposit regime for exhibition and sale that carries out the return of the goods.

Do not enter data. (Empty). Do not enter data.
(Empty).

GA - Customs guarantee account.

P Indicate the presentation of a customs guarantee account.

1. Does not apply.
2. Goods contained in Annex 2 of the Estimated Prices Resolution.
3. Goods contained in Annex 3 of the Estimated Prices Resolution.
4. Goods contained in Annex 4 of the Estimated Prices Resolution.

Do not enter data. (Empty). Do not enter data.
(Empty).

GI - IMMEX Guarantee.

P Goods imported temporarily by companies with the IMMEX Program under the guarantee scheme referred to in article 5, fraction IV of the IMMEX Decree.

Number of the Unique Folio of the Guarantee granted by the VUCEM.

To the registration in the IMMEX guarantee scheme.

Amount that will be discharged according to the guarantee scheme of article 5, fraction IV of the IMMEX Decree, according to the result of the unit of measurement of the tariff by the conversion factor established by the SE.

Do not enter data.
(Empty).

GS - Temporary export and return of electronic devices established by rule 3.7.33.

G Identify goods accompanied by an electronic device, or radio frequency localization device, different from those integrated in the means of transport, in accordance with rule 3.7.33.

Device brand. Device serial number. Device model.

G9 - Transfer of goods that are withdrawn from a strategic supervised premise not adjacent to the customs office, for definitive import of residents in national territory.

G Indicate that the operation is carried out in accordance with rule 4.8.7., fraction I, subsection c), second paragraph.

Declare the number or the key in the RFC, as applicable to the applicable case:

Number of authorization of the strategic supervised premise.

The key in the RFC of the receiving company.

Do not enter data. (Empty). Do not enter data.
(Empty).

HC - Hydrocarbon sector operations.

G Indicate that they are operations in accordance with what is established in rule 3.7.32.

Declare the key that corresponds:

1. Rule 3.7.32., fraction I, subsection a).
2. Rule 3.7.32., fraction I, subsection b).
3. Rule 3.7.32., fraction I, subsection c).

Do not enter data. (Empty). Do not enter data.
(Empty).

HI - Gasoline type.

P Declare depending on the octane index.

Declare the key that corresponds, as follows:

1. Regular gasoline (gasoline with a minimum octane index of 87).
2. Premium gasoline (gasoline with a minimum octane index of 91).

Do not enter data. (Empty). Do not enter data.
(Empty).

IA - Approval certificate for the production of aeronautical parts.

P Identify companies registered in the Aerospace Production register that have the Approval Certificate for Production issued by the SICT.

Certificate number.

Do not enter data. (Empty). Do not enter data.
(Empty).

IC - Certified company.

G Indicate that it is a certified company.

Declare the key that corresponds, as follows:

A. Rule 7.1.4., section A.
O. Rule 7.1.4., first paragraph and sections B, C, D, E, F and G.

Do not enter data. (Empty). Do not enter data.
(Empty).

ID - Definitive import of vehicles or in diplomatic franchise with authorization of the AGJ.

G I. Definitive import of vehicles with authorization.

II. Definitive import of vehicles in diplomatic franchise with authorization.

Number of the authorization letter, also, the initials AGJ must be placed.

Do not enter data. (Empty). Do not enter data.
(Empty).

IF - Registration before the Ministry of Economy of companies located in the Chetumal border region.

G Identify the company of the region that has registration before the Ministry of Economy in accordance with the Decree of the Chetumal free zone, published in the DOF on December 31, 2020 and its subsequent modifications.

Number of registration before the Ministry of Economy.

Type of economic activity that will be developed according to article Second, fraction I of the Decree of the Chetumal free zone, published in the DOF on December 31, 2020 and its subsequent modifications.

Do not enter data.
(Empty).

IF - Tariff preference for companies located in the Chetumal border region.

P Declare the corresponding preferential rates in accordance with the Decree of the Chetumal free zone, published in the DOF on December 31, 2020 and its subsequent modifications.

Do not enter data. (Empty). Do not enter data. (Empty). Do not enter data.
(Empty).

II - Initial inventory of companies designated Duty Free.

P Declare discharge of the initial inventory.

Do not enter data. (Empty). Do not enter data. (Empty). Do not enter data.
(Empty).

IM - Companies with IMMEX program.

G Indicate the company authorization number provided by the SE, even RFE that have said program.

Authorization number.

Do not enter data. (Empty). Do not enter data.
(Empty).

IN - Incidence.

P Indicate the case in which the rectification is carried out.

Declare the key that according to the current rule applies, or the one that corresponds in accordance with the seventh resolution of the Fourth Resolution of Modifications to the General Rules in Matters of Foreign Trade, for 2011, published in the DOF on December 15, 2011:

1. Rule 3.7.21., fraction I, subsection b), first paragraph.
2. Rule 3.7.21., fraction I, subsection a), numeral 1.
3. Does not apply.
4. Rule 7.3.3., fraction III.
5. Rule 7.3.3., fraction XV.
6. Rule 7.3.3., fraction XVI.
7. Does not apply.
8. Does not apply.
9. Does not apply.
10. Does not apply.
11. Rule 3.5.1., fraction II, subsection h).

Number of act when in complement 1 the key 1, 2, 4, 5, 6 or 14 is declared.

In case the act is generated in the first recognition, it must be declared according to SIRESI criteria.

In other cases do not declare data.

In case of declaring the act number in complement 2, indicate the key that corresponds to the type of act:

1. First recognition.
2. Does not apply.
3. Sampling.
4. Verification of goods in transport.

12. Does not apply.
13. Rule 2.4.4., or, in its case, rule 3.1.23.
14. Rule 3.7.25., first paragraph.
15. Rule 3.7.21., fraction I, subsection c).
16. Rule 7.3.3., fraction XV.
17. (Repealed)
18. (Repealed)
19. Rule 7.3.3., fraction II.

IR - Strategic supervised premise.

G Declare the key of the RFE of the enabled premises.

Declare the key of the authorized person to assign goods to the RFE regime.

Key of the administrator of the premises enabled for the introduction of goods to the RFE regime.

Indicate the location of the strategic supervised premise.

1. Adjacent to the Customs.
2. In the jurisdiction of the customs.

Key of the authorized person to assign goods to the RFE regime.

IS - Goods exempt from taxes on foreign trade.

P Identify goods for which taxes on foreign trade are not paid under article 61 of the Law.

Declare the fraction of article 61 of the Law that applies to the operation.

Do not enter data. (Empty). Do not enter data.
(Empty).

J4 - Return of goods of foreign origin.

G Return of foreign goods from strategic supervised premise.

1. Foreign goods that were subjected to a process of elaboration, transformation or repair.
2. Foreign goods that are returned in their same state.

Do not enter data. (Empty). Do not enter data.
(Empty).

LD - Dispatch from a different place.

G Declare authorization for customs dispatch from a different place, in accordance with what is established in article 10 of the Law.

The key in the RFC of the authorized person.

Do not enter data. (Empty). Do not enter data.
(Empty).

LP - List of scarce supply.

P Identify when the goods have been produced with materials of scarce supply listed in Appendix 1 of Annex 4-A of the TIPAT.

Declare the product number that corresponds to the scarce supply material listed in the first column of Appendix 1 of Annex 4-A of the TIPAT.

Declare the product number that corresponds to the second scarce supply material, listed in the first column of Appendix 1 of Annex 4-A of the TIPAT.

If there is no second material listed, do not enter data. (Empty).

Declare the product number that corresponds to the third scarce supply material listed in the first column of Appendix 1 of Annex 4-A of the TIPAT.

If there is no second material listed, do not enter data. (Empty).

LR - Import by small taxpayers.

G Indicate that it is import of goods through simplified petition.

1. Operations carried out under rule 3.7.1.

Do not enter data. (Empty). Do not enter data.
(Empty).

MA - Wooden Packaging. P State that these are wooden packaging that comply with the Official Mexican Standard NOM-144-SEMARNAT-2017, which establishes phytosanitary measures and internationally recognized marking requirements for wooden packaging used in the international trade of goods and merchandise, published in the DOF on February 22, 2018. No data entry (Empty). No data entry (Empty). No data entry (Empty).

MB - Seals and/or seals. P Declare seals and/or seals that are placed on containers containing alcoholic beverages, in accordance with rule 5.1.7 of the RMF. Serial number of seals and/or seals. Start of seal and/or seal sequence. End of seal and/or seal sequence.

MC - Trademark. P Nominal, non-nominal, three-dimensional, or mixed trademark that identifies the product.
1. If the importer is the holder of the trademark rights and is registered with the Mexican Institute of Industrial Property.
The registration number issued by the Mexican Institute of Industrial Property must be entered. Indicate the type of trademark:
1. Nominal.
2. Non-nominal.
3. Three-dimensional.
4. Mixed
2. License, agreement, or authorization for the use and distribution of the trademark.
1. Without registration at the Mexican Institute of Industrial Property.
2. Registration number issued by the Mexican Institute of Industrial Property.
Indicate the type of trademark:
1. Nominal.
2. Non-nominal.
3. Three-dimensional.
4. Mixed.
3. When the merchandise does not bear any nominal, non-nominal, three-dimensional, or mixed trademark.
No data entry. (Empty). No data entry. (Empty).
4. In the case of imports where the importer is not the holder, nor has authorization for the nominal, non-nominal, three-dimensional, or mixed trademark, even though it is registered with the Mexican Institute of Industrial Property, provided that no legal provision in the matter of industrial property is contravened.
Indicate the type of trademark:
1 Nominal.
2 Non-nominal.
3 Three-dimensional.
4 Mixed.
No data entry. (Empty).

When the merchandise bears a nominal, non-nominal, three-dimensional, or mixed trademark, without registration granted by the Mexican Institute of Industrial Property.
5. When the registration of the nominal, non-nominal, three-dimensional, or mixed trademark, with the Mexican Institute of Industrial Property, is in process or pending resolution.
Date of submission of the application.
Indicate the type of trademark:

1. Nominal.
2. Non-nominal.
3. Three-dimensional.
4. Mixed.

MD - Diplomatic baggage. G State for diplomats accredited in accordance with article 61, fraction I of the Law, articles 90 and 91 of the Regulations, and rule 3.2.8. Authorization number (The letters and digits that make up the number of the official document issued by the General Directorate of Protocol of the SRE, with which the import or export franchise is informed, must be declared). No data entry (Empty). No data entry (Empty).

ME - Assembly material. P Indicate that the merchandise is assembly material.
Declare the corresponding tariff fraction and NICO:
9803.00.01 00 or 9803.00.02 00
No data entry (Empty). No data entry (Empty).

MI - Definitive import of samples covered under a research protocol.
G Indicate for samples covered under a human research protocol, in accordance with rule 3.1.4. Declare the corresponding key in accordance with the following:

1. Chemical products.
2. Pharmaceutical products.
   Declare the authorization number of the corresponding protocol.
   No data entry. (Empty).

MJ - Operations of courier and parcel companies for merchandise not subject to the payment of IGI and IVA. G Indicate for operations carried out in accordance with rule 3.7.5., in relation to rule 3.7.35., fractions II and III, subsection a). No data entry. (Empty). No data entry. (Empty). No data entry. (Empty).

MM - Definitive import of samples and sample books.
P Indicate for merchandise intended for demonstration or order taking in accordance with rule 3.1.2. Declare the corresponding key in accordance with the following:

1. Toys.
2. Others.
   No data entry. (Empty). No data entry. (Empty).

MR - Registration for taking samples, hazardous, or for which special facilities or equipment are required for taking the same. P Indicate that it concerns sterile, radioactive, hazardous merchandise, or for which special facilities or equipment are required for taking samples, in accordance with rule 3.1.3. and Annex 23. Declare the number of the official document of authorization issued by the ANAM. No data entry. (Empty). No data entry. (Empty).

MS - Service modality of companies with IMMEX program.
G Indicate the service activity that corresponds to the company with the IMMEX Program. Declare the corresponding key in accordance with the following:

1. Supply, storage, or distribution of merchandise.
2. Classification, inspection, testing, or verification of merchandise.
3. Operations that do not materially alter the characteristics of the merchandise, in accordance with article 15, fraction VI of the IMMEX Decree, which includes packaging, sanding, gluing, polishing, painting, or waxing, among others.
4. Integration of games (kits) or material for promotional purposes and that accompany the products that are exported.
5. Repair, rework, or maintenance of merchandise.
6. Laundry or ironing of garments.
7. Embroidery or printing of garments.
8. Armoring, modification, or adaptation of motor vehicles.
9. Recycling or collection of waste.
10. Product design or engineering.
11. Software design or engineering.
12. Services supported with information technologies.
13. Business process outsourcing services based on information technologies.
14. Other activities.
    No data entry. (Empty). No data entry. (Empty).

MT - Total amount of value in dollars to be exercised for textile merchandise.
G Declare the estimated amount in dollars per textile merchandise (Annex III, IMMEX Decree) of IMMEX companies in the Textile and Apparel Sector 8. Estimated amount in dollars to be exercised in textile merchandise. No data entry. (Empty). No data entry. (Empty).

MV - Vehicle year-model. P Indicate the year and model of the vehicle to be imported and, if applicable, the estimated price that corresponds. Vehicle year-model in 4 digits. Number that corresponds in accordance with the estimated price catalog. Indicate the registration number of companies providing used vehicle background information.

M7 - Favorable opinion of the SE. G Declare favorable opinion of the SE, for the merchandise of Annex 12, in accordance with article 116 of the Law. No data entry (Empty). No data entry. (Empty). No data entry. (Empty).

NA - Merchandise with ALADI tariff preference indicated in the Agreement.
P Indicate the merchandise indicated in the corresponding ALADI agreement.
Key of the agreement signed by Mexico, under which the merchandise is imported, in accordance with the following:
REG2: Regional Agreement 2.
REG3: Regional Agreement 3.
REG4: Regional Agreement 4.
REG7: Regional Agreement 7.
ACE6: Economic Complementarity Agreement 6.
ACE6-A: Economic Complementarity Agreement 6, basket A.
ACE6-B: Economic Complementarity Agreement 6, basket B.
ACE6-C: Economic Complementarity Agreement 6, basket C.
ACE66: Economic Complementarity Agreement 66.
ACE53: Economic Complementarity Agreement 53.
ACE55: Economic Complementarity Agreement 55.
Number of the certificate issued by the SE in accordance with rule 1.6.32.
Country party to the agreement celebrated with Mexico, in accordance with appendix 4 of this Annex. No data entry. (Empty).

NE - Exception to comply with Annex 21.
P Identify that the merchandise does not correspond to those listed in Annex 21.
Declare the corresponding key in accordance with the following:
15. It is not Benzyl cyanide, its salts, and derivatives.
16. It is not Phenylacetamide.
17. Not applicable.
18. It is not Phenylacetyl chloride, Phenylacetyl fluoride, Phenylacetyl bromide.
No data entry. (Empty). No data entry. (Empty).

NR - Operation in which the merchandise does not enter a supervised warehouse.
G Identify operations carried out by certified companies, of merchandise that did not enter a supervised warehouse, in accordance with the guidelines issued for such effect by the ANAM, which will be made known on the SAT Portal. Declare the corresponding key:

1. Import or export of merchandise by certified companies.
2. Not applicable.
   No data entry. (Empty). No data entry. (Empty).

NS - Exception from registration in the sectoral importer and exporter registries.
P Identify the merchandise excepted from Annex 10, fraction I, in accordance with:
I. Agreement that establishes the merchandise whose import and export is subject to regulation by the Ministry of Health, published in the DOF on December 26, 2020, and its subsequent modifications.
II. Agreement that establishes the merchandise whose import and export is subject to regulation by the Ministry of Energy, published in the DOF on December 26, 2020, and its subsequent modifications.
III. Rule 3.1.2.
Identify the merchandise excepted from Annex 10, fraction II, in accordance with:
I. Agreement by which the Ministry of Economy issues Rules and general criteria in the matter of foreign trade, published in the DOF on May 09, 2022, and its subsequent modifications.
When the modality of the merchandise is not described in Annex 10, fractions I or II. Declare the corresponding key in accordance with the following:
201- It is not nuclear purity graphite, with a purity degree superior to 5 parts per million of boron equivalent and with a density superior to 1.5 g/cm3, or nuclear purity graphite, in the form of semi-manufacture, with a purity degree superior to 5 parts per million of boron equivalent and with a density superior to 1.5 g/cm3. 202- They are not ionizing radiation generating units, accelerators for medical and industrial use. 301- It is not benzyl cyanide; synonym: alfaciano toluene. 302- It is not Piperidine, and its salts; synonym: hexahydropyridine. 303- It is not Phenylpropanolamine base (norefedrine) and its salts. 401- Merchandise listed in Annex 10, fraction I, sector 4. No data entry. (Empty). No data entry. (Empty).

304- It is not Iodhydric acid (Hydrogen iodide).
305- It is not Phenylacetamide.
306- It is not Phenylacetyl chloride, Phenylacetyl fluoride, Phenylacetyl bromide.
501- Merchandise listed in Annex 10, fraction I, sector 5.
601- Merchandise listed in Annex 10, fraction I, sector 6.
701- Merchandise listed in Annex 10, fraction I, sector 7.
801- Merchandise listed in Annex 10, fraction I, sector 8.
901- Merchandise listed in Annex 10, fraction I, sector 12.
1000- The NICO in correlation with the tariff fraction of the merchandise declared in the petition, is not expressly indicated in Annex 10, fraction I. 2000- The NICO in correlation with the tariff fraction of the merchandise declared in the petition, is not expressly indicated in Annex 10, fraction II. 3000- It concerns merchandise other than that expressly indicated in the annotation disposed of in Annex 10, fractions I and II, of the tariff fraction, NICO, and corresponding description, as manifested in the petition. 2801- Merchandise listed in Annex 10, fraction II, sector 8.

In cases where the tariff fraction of the merchandise declared in the petition is expressly indicated in Annex 10, fractions I or II, in two different sectors in the aforementioned Sections, requiring by system registration in both sectors and merchandise is introduced or extracted from only one sector, this circumstance must be clarified, declaring the key as appropriate:
101- Only merchandise from Annex 10, fraction I, sector 3 is imported; tariff fraction 2804.70.04 and NICO 00. 102- Only merchandise from Annex 10, fraction I, sector 3 is imported; tariff fraction 2841.61.01 and NICO 00. 103- Only merchandise from Annex 10, fraction I, sector 3 is imported; tariff fraction 2926.90.99 and NICO 99. 105- Only merchandise from Annex 10, fraction I, sector 5 is imported; tariff fraction 3824.84.01 and NICO 00. 106- Only merchandise from Annex 10, fraction I, sector 5 is imported; tariff fraction 3824.85.01 and NICO 00. 107- Only merchandise from Annex 10, fraction I, sector 5 is imported; tariff fraction 3824.86.01 and NICO 00. 108- Only merchandise from Annex 10, fraction I, sector 5 is imported; tariff fraction 3824.87.01 and NICO 00. 109- Only merchandise from Annex 10, fraction I, sector 5 is imported; tariff fraction 3824.88.01 and NICO 00.

110- Only merchandise from Annex 10, fraction I, sector 5 is imported; tariff fraction 3824.91.01 and NICO 00. 111- Only merchandise from Annex 10, fraction I, sector 5 is imported; tariff fractions, 2404.92.01 with NICO 00, 2404.99.99 with NICO 00, 3006.93.99 with NICO 00, 3824.89.01 with NICO 00, 3824.92.01 with NICO 00 and 3824.99.99 with NICO 99. 112- Only merchandise from Annex 10, fraction I, sector 5 is imported; tariff fraction 2916.39.99 and NICO 99. 113- Only merchandise from Annex 10, fraction I, sector 6 is imported; tariff fraction 2804.70.04 and NICO 00. 114- Only merchandise from Annex 10, fraction I, sector 6 is imported; tariff fraction 2841.61.01 and NICO 00. 115- Only merchandise from Annex 10, fraction I, sector 6 is imported; tariff fraction 2926.90.99 and NICO 99. 116- Only merchandise from Annex 10, fraction I, sector 6 is imported; tariff fraction 3824.84.01 and NICO 00. 117- Only merchandise from Annex 10, fraction I, sector 6 is imported; tariff fraction 3824.85.01 and NICO 00. 118- Only merchandise from Annex 10, fraction I, sector 6 is imported; tariff fraction 3824.86.01 and NICO 00.

119- Only merchandise from Annex 10, fraction I, sector 6 is imported; tariff fraction 3824.87.01 and NICO 00. 120- Only merchandise from Annex 10, fraction I, sector 6 is imported; tariff fraction 3824.88.01 and NICO 00. 121- Only merchandise from Annex 10, fraction I, sector 6 is imported; tariff fraction 3824.91.01 and NICO 00. 122- Only merchandise from Annex 10, fraction I, sector 6 is imported; tariff fractions, 2404.92.01 with NICO 00, 2404.99.99 with NICO 00, 3006.93.99 with NICO 00, 3824.89.01 with NICO 00, 3824.92.01 with NICO 00 and 3824.99.99 with NICO 99. 123- Only merchandise from Annex 10, fraction I, sector 9 is imported; tariff fraction 2402.20.01 and NICO 00. 124- Only merchandise from Annex 10, fraction I, sector 12 is imported; tariff fraction 2207.10.01 and NICO 00. 125- Only merchandise from Annex 10, fraction I, sector 12 is imported; tariff fraction 2207.20.01 and NICO 00. 126- Only merchandise from Annex 10, fraction I, sector 13 is imported; tariff fraction 2207.10.01 and NICO 00.

127- Only merchandise from Annex 10, fraction I, sector 13 is imported; tariff fraction 2207.20.01 and NICO 00. 128- Only merchandise from Annex 10, fraction I, sector 14 is imported; tariff fraction 7211.14.91 and NICO 02, 03 and/or 99. 129- Only merchandise from Annex 10, fraction I, sector 14 is imported; tariff fraction 7211.19.99 and NICO 02, 03, 04 and/or 99. 130- Only merchandise from Annex 10, fraction I, sector 14 is imported; tariff fraction 7211.23.03 and NICO 02 and/or 99. 131- Only merchandise from Annex 10, fraction I, sector 14 is imported; tariff fraction 7211.29.99 and NICO 03 and/or 99. 132- Only merchandise from Annex 10, fraction I, sector 14 is imported; tariff fraction 7304.23.99 and NICO 01 and/or 99. 133- Only merchandise from Annex 10, fraction I, sector 14 is imported; tariff fraction 7304.11.99 and NICO 99. 134- Only merchandise from Annex 10, fraction I, sector 15 is imported; tariff fraction 7211.19.99 and NICO 01. 135- Only merchandise from Annex 10, fraction I, sector 15 is imported; tariff fraction 7211.14.91 and NICO 01 and/or 03.

136- Only merchandise from Annex 10, fraction I, sector 15 is imported; tariff fraction 7211.23.03 and NICO 01. 137- Only merchandise from Annex 10, fraction I, sector 15 is imported; tariff fraction 7211.29.99 and NICO 01 and/or 02. 138- Only merchandise from Annex 10, fraction I, sector 15 is imported; tariff fraction 7304.23.99 and NICO 02. 139- Only merchandise from Annex 10, fraction I, sector 15 is imported; tariff fraction 7304.11.99 and NICO 01. 140- Only merchandise from Annex 10, fraction I, sector 3 is imported; tariff fraction 2916.39.99 and NICO 99. 2101- Only merchandise from Annex 10, fraction II, sector 1 is exported; tariff fraction 2207.10.01 and NICO 00. 2102- Only merchandise from Annex 10, fraction II, sector 1 is exported; tariff fraction 2207.20.01 and NICO 00. 2301- Only merchandise from Annex 10, fraction II, sector 3 is exported; tariff fraction 2208.90.03 and NICO 01 and/or 91. When it does not concern Tequilas contained in containers with a capacity less than or equal to 5 liters or the other tequilas.

2501- Only merchandise from Annex 10, fraction II, sector 5 is exported; tariff fractions 2208.90.02 and NICO 00, 2208.90.04 and NICO 00, 2208.90.05 and NICO 00, 2208.90.06 and NICO 00, 2208.90.07 and NICO 00, 2208.90.99 and NICO 91 and/or 99. When it concerns Tequilas contained in containers with a capacity less than or equal to 5 liters or the other tequilas. 2601- Only merchandise from Annex 10, fraction II, sector 6 is exported; tariff fraction 2402.20.01 and NICO 00. 2701- Tariff fractions of Annex 10, fraction II, sector 7, which are not considered energy drinks or concentrates in powders or syrups to prepare energy drinks.

NT - Treaty Note. P Identify the merchandise with tariff preference provided for in the Decree by which the applicable IGI rate is established for merchandise originating in accordance with the Free Trade Agreements that Mexico has signed. Key of the country party to the Treaty celebrated with Mexico, in accordance with appendix 4 of this Annex. The applicable option from the following:
Key of the note as indicated by the appendix of the corresponding decree.
Number of the article that applies in accordance with the corresponding decree when the appendix has been suppressed from the treaty. No data entry. (Empty).

NZ - Merchandise that has not benefited from the Sugar Re-Export Program of the United States of America. P State that a written declaration of the exporter is presented in which it is manifested that the merchandise has not benefited from the program. No data entry. (Empty). No data entry. (Empty). No data entry. (Empty).

OC - Operation processed in contingency phase.
G Identify petitions processed during the contingency phase of the Digital Window or SAAI for the validation of the petition. Key that corresponds according to the system that is in contingency, in accordance with the following:
VU - Mexican Digital Window for Foreign Trade.
VOCE - Validator of Foreign Trade Operations.
No data entry. (Empty). No data entry. (Empty).

OE - Authorized Economic Operator. G Identify international providers, who have a valid certification of the Authorized Economic Operator in their country, and a Mutual Recognition Agreement has been signed with Mexico. Declare the Authorized Economic Operator number, provided by the provider. Country party to the Agreement celebrated with Mexico, in accordance with appendix 4. No data entry. (Empty).

OM - Merchandise originating in Mexico. P Declare that the merchandise is originating in Mexico, in accordance with rules 3.2.7 and 3.4.14 of the Agreement by which the Ministry of Economy issues Rules and general criteria in the matter of foreign trade, published in the DOF on May 09, 2022, and its subsequent modifications. Declare the tariff fraction and NICO: 9807.00.01 00 No data entry. (Empty). No data entry. (Empty).

OV - Vulnerable operation. P Only for merchandise whose tariff classification is listed in Annex A of the Resolution by which the official formats of the notices and reports that those carrying out vulnerable activities must present are issued, published in the DOF on August 30, 2013.

1. If the merchandise falls within the scope of article 17, fraction XIV of the Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin.

2. The merchandise by its value, does not fall within the scope of article 17, fraction XIV of the Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin, considering for the determination of the amount, the commercial value of the merchandise consigned in the petition divided by the unit of measure.
   No data entry. (Empty) No data entry. (Empty)

3. The merchandise, due to its characteristics, does not fall within the scope of Article 17, Section XIV of the Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin.

PA - Compliance with the Official Mexican Standard (NOM), to be verified in an authorized general warehouse. P Indicate that the NOM will be complied with in accordance with Rule 2.4.8 of the Agreement by which the Secretariat of Economy issues Rules and general criteria in matters of foreign trade, published in the DOF on May 9, 2022, and its subsequent modifications. Verifier Unit Code. Declare the code of the NOM whose compliance will be verified in the general warehouse. Do not enter data. (Empty).

PB - Compliance with NOM for verification within national territory, at a private address. P Indicate that the NOM will be complied with in accordance with Rule 2.4.8 of the Agreement by which the Secretariat of Economy issues Rules and general criteria in matters of foreign trade, published in the DOF on May 9, 2022, and its subsequent modifications. Verifier Unit Code. Declare the code of the NOM whose compliance will be verified at a private address. Do not enter data. (Empty).

PC - Consolidated Customs Entry. G Indicate for the closing of a consolidated customs entry. Do not enter data. (Empty). Do not enter data. (Empty). Do not enter data. (Empty).

PD - Part II. G Indicate the clearance of merchandise with Part II customs entries, in accordance with Rule 3.1.21., Section III, subsection a). Total number of vehicles. Declare as follows:

1. When it comes to machines disassembled or not yet assembled or complete production lines or disassembled prefabricated constructions.
   Null when it comes to other types of merchandise.
   Do not enter data.
   (Empty).

PG - Dangerous Goods. P Indicate that it concerns dangerous goods in accordance with Rule 3.1.5., and Appendix 19 of this Annex. Class and division code. Dangerous goods number in accordance with the UN list. Telephone number of the contact in case of accident.

PH - Simplified Electronic Customs Entry. G Identify a simplified electronic customs entry in accordance with Rule 7.3.6., Sections I and II. Do not enter data. (Empty). Do not enter data. (Empty). Do not enter data. (Empty).

PI - Prior Inspection. G Indicate that it concerns operations in accordance with Rules 3.7.28., 7.3.1., Section II and 7.3.3., Section XXX. The registration number assigned to the company must be declared. For the purposes of operations in accordance with Section II of Rule 7.3.1., the destination customs must be declared; otherwise, no data should be entered. Do not enter data. (Empty).

PL - Preliberation of Merchandise. G Indicate that it concerns a foreign trade operation subject to preliberation. Declare the corresponding key in accordance with the following:

1. Clearance of merchandise by certified courier and parcel companies.
2. Clearance of merchandise by automotive industry companies.
   Do not enter data. (Empty). Do not enter data.
   (Empty).

PM - Presentation of Merchandise. P Indicate that it concerns the merchandise mentioned in Rule 3.1.21. Declare the key corresponding to the type of merchandise, in accordance with the following:
G - Bulk, metal sheets or wire in rolls.
E - Container.
Do not enter data. (Empty). Do not enter data. (Empty).

PO - Origin Supplier. P Declare in import operations the data of the origin supplier of the merchandise to which a tariff preference applies under a commercial agreement or free trade treaty in which the Mexican State is a party. Customs value of the merchandise. Name of the supplier in the country of origin of the merchandise (declare the first 50 characters). Do not enter data. (Empty).

PP - Sectoral Promotion Program. G Identify operations under PROSEC.
Number of the program authorized by the SE.
Do not enter data. (Empty). Do not enter data. (Empty).

PR - Determined Proportion. P Declare the payment of the IGI corresponding to non-originating goods imported temporarily, in accordance with Rule 21 of the T-MEC Resolution. Determined proportion as a percentage rounded to 5 decimal places. Do not enter data. (Empty). Do not enter data. (Empty).

PS - Sector authorized under PROSEC.
P Determine the tariff corresponding to imported merchandise under the Decree by which various Sectoral Promotion Programs are established, published in the DOF on August 2, 2002, and its subsequent modifications. Declare in Roman numerals the section and in lowercase letters the subsection corresponding, of Article 5 of the Decree. Indicate R1 when it concerns the application of the IGI tariff in accordance with the corresponding PROSEC, in accordance with the third transitory article of the Decree. Do not enter data. (Empty).

PT - Export or return of finished product.
P Specify that it concerns finished product of merchandise manufactured, transformed, or repaired in a supervised precinct or by companies with an IMMEX program. Do not enter data. (Empty). Do not enter data. (Empty). Do not enter data. (Empty).

PV - Value Test. P Indicate that the customs broker or customs agency has the necessary documentation and means of proof to demonstrate the declared value in accordance with Section III of Article 59 of the Law. Do not enter data. (Empty). Do not enter data. (Empty). Do not enter data. (Empty).

PZ - Extension of the deadline for the return of temporarily imported or exported merchandise. G Declare that there is an extension for the return of the merchandise. Declare the corresponding key in accordance with the following:

1. In accordance with Article 116, second paragraph of the Law.
   Do not enter data. (Empty). Do not enter data.
   (Empty).

RA - Return of racks. P Indicate that racks that were introduced to fiscal deposit with the customs entry key F2 are being returned. Do not enter data. (Empty). Do not enter data. (Empty). Do not enter data. (Empty).

RC - Consecutive number of CFDI, equivalent documents, or shipments.
G Indicate in the closing of consolidated customs entries to indicate the range of modulated shipments. The consecutive number or interval of numbers that the SAAI, the customs broker, or the customs agency assigned to the CFDI or equivalent document, list of CFDI or equivalent documents, shipping list, or any other valid document, contained in field 11 of the barcode, of the shipments presented to the automated selection module. Do not enter data. (Empty). Do not enter data. (Empty).

RD - Return to fiscal deposit of the automotive industry of merchandise exported definitively. G Return of merchandise extracted for definitive export in accordance with Rule 4.5.31., Section IV. Do not enter data. (Empty). Do not enter data. (Empty). Do not enter data. (Empty).

RF - Compensatory quota based on reference prices.
P Identify when the conditions for the payment of complementary quotas based on reference prices occur. UM - Unit of Measurement. CUM - Quantity unit of measurement. Do not enter data. (empty).

RL - Jointly liable responsible party. G Identify the jointly liable responsible party for the merchandise entering fiscal deposit, being natural or legal persons residing abroad. Declare the key in the RFC of the jointly liable responsible party in Mexico. Declare the name or corporate name of the jointly liable responsible party in Mexico. Declare the address of the jointly liable responsible party in Mexico.

RO - Origin review by certified companies.
G Identify the clearance of merchandise from certified companies through the origin review procedure, in accordance with Article 98 of the Law and Rule 7.3.3., Section XVII. Do not enter data. (Empty). Do not enter data. (Empty). Do not enter data. (Empty).

RP - Return of hazardous waste generated by companies with IMMEX program.
P Identify that it concerns merchandise considered as hazardous waste, in accordance with the Agreement establishing the merchandise whose import and export is subject to regulation by the Secretariat of Environment and Natural Resources, published in the DOF on December 26, 2020, and its subsequent modifications. Do not enter data. (Empty). Do not enter data. (Empty). Do not enter data. (Empty).

RQ - Definitive import of trailers, semi-trailers, and container carriers.
G Indicate that it concerns a definitive import of trailers, semi-trailers, and container carriers. Declare the corresponding key in accordance with the following:

1. Tenth Third Resolutive Article of the Second Resolution of Modifications to the General Rules in Matters of Foreign Trade for 2010.
2. Rule 2.5.2.
3. Rule 2.5.1.
   Number of the temporary import customs entry of the trailer, semi-trailer, or container carrier, composed of the key of the authorized company, the key of the customs office, and document number, separated by a hyphen. Do not enter data. (Empty).

RT - Re-expedition by third parties. G Identify the re-expedition of merchandise from the border strip or region by a person other than the importer. Do not enter data. (Empty). Do not enter data. (Empty). Do not enter data. (Empty).

RV - Regularization of used vehicles. G Identify when it concerns definitive imports, in accordance with the Decree by which the regularization of used vehicles of foreign origin is promoted, published in the DOF on January 19, 2022, and its subsequent modifications. Do not enter data. (Empty). Do not enter data. (Empty). Do not enter data. (Empty).

SB - Import of genetically modified organisms.
P Identify merchandise whose import requires authorization by the SE and SEDER.

1. Yellow corn: 1005.90.99.02
2. Others.
   Do not enter data. (Empty). Do not enter data.
   (Empty).

SC - Exemption from payment of transition measure.
P Indicate that the merchandise is not subject to the payment of the transition measure. Declare the corresponding condition, in accordance with the following:

1. The characteristics of the merchandise do not require payment of the transition measure.
2. The customs value exceeds the minimum value established.
3. Authorization/quota issued by the SE is available.
   Do not enter data. (Empty). Do not enter data.
   (Empty).

SF - Key of authorized unit of the general warehouse.
G Identify the authorized unit, in accordance with the authorization granted to provide the merchandise storage service in fiscal deposit and to place labels or seals. Key of the authorized unit. Do not enter data. (Empty). Do not enter data. (Empty).

SH - SAT Authorization. G Identify the operations:
I. Authorizations granted by the SAT.
II. Diplomatic franchise.
Number of the authorization letter. Do not enter data. (Empty). Do not enter data. (Empty).

SH - SAT Authorization. P Indicate that the import of the merchandise has a particular resolution granted by the SAT. Number of the authorization letter. Do not enter data. (Empty). Do not enter data. (Empty).

SM - Exemption from label declaration.
P Indicate that due to the nature of the merchandise, there is no obligation to declare labels. Declare the corresponding merchandise.

1. Soft drinks in accordance with Article 3 of the IEPS Law.
2. Imports for which this tax should not be paid in accordance with Article 13 of the IEPS Law.
   Do not enter data. (Empty). Do not enter data. (Empty).

SO - Certified Commercial Partner. G Identify taxpayers who participate in the handling, storage, custody, and/or transfer of foreign trade merchandise registered in the Registry under the Certified Company Certification Scheme under the modality of Certified Commercial Partner. Declare the corresponding key, in accordance with the following:
TT. Certified Commercial Partner, rubric Land Transport Carrier.
AA. Certified Commercial Partner, rubric Customs Broker or Customs Agency.
TF. Certified Commercial Partner, rubric Railway Transport Carrier.
PI. Certified Commercial Partner, rubric Industrial Park.
RF. Certified Commercial Partner, rubric Supervised Precinct.
MP. Certified Commercial Partner, rubric Courier and Parcel.
Declare the key in the RFC of the Certified Commercial Partner, except when it concerns the key AA. In the case of consolidated customs entries, each of the certified Land Transport Carriers that intervened in the consolidated notice or in the electronic notice of import and export must be declared.

1. Declare the authorization number when it concerns the key PI.
2. Declare the certified segment by which the merchandise was transported, when it concerns the key TF.

ST - Operations subject to Article 2.5 of the T-MEC.
G Indicate in the customs entry the applicable condition for the determination and payment of the IGI of non-originating inputs of the T-MEC region. Declare the corresponding key, in accordance with the following:
99 - To indicate that at the item level, the applicable option will be indicated with the DT identifier.
1. Does not apply.
2. Rule 1.6.12.
3. Rule 1.6.13.
4. Rule 1.6.17.
5. Does not apply.
6. Does not apply.
7. Does not apply.
8. Rule 1.6.14. (determination and payment in complementary customs entry).
9a. Rule 1.6.14. (determination and payment in return customs entry).
9b. Does not apply.
10. Does not apply.
11. Does not apply.
12. Does not apply.
13. Does not apply.
14. Does not apply.
15. Does not apply.
16. Does not apply.
17. Does not apply.
18. Rule 4.3.13., Section II.
19. Does not apply.
20. Does not apply.
21. Does not apply.
22. Article 2.5 of the T-MEC does not apply for all items of the customs entry, in accordance with Rule 1.6.14., or when the rate is 0% or exempt rate, in accordance with the tariff preference applied by PROSEC, Rule 8th, commercial agreements signed by Mexico or TIGIE.
Do not enter data. (Empty). Do not enter data.
(Empty).

SU - Operations subject to Articles 14 of Annex III of the Decision, 15 of Annex I of the TLCAELC or the ACC. G Indicate in the customs entry the applicable condition for the determination and payment of the IGI of non-originating inputs in accordance with the Decision, the TLCAELC, or the ACC. Declare the corresponding key, in accordance with the following:
99 - To indicate that at the item level, the applicable option will be indicated with the DU identifier.

1. Does not apply.
2. Rule 1.6.12.
3. Rule 1.6.13.
4. Rule 1.6.17.
5. Does not apply.
6. Does not apply.
7. Does not apply.
8. Rule 1.6.15., Section I.
9. Does not apply.
10. Rule 1.6.15., Section III.
11. Does not apply.
12. Does not apply.
13. Does not apply.
14. Does not apply.
15. Does not apply.
16. Rule 4.3.13.
17. Does not apply.
18. Does not apply.
19. Does not apply.
20. Rule 4.5.31., Section II or 7.3.3., Section VII (determination and payment in complementary customs entry).
21. Article 14 of Annex III of the Decision, Article 15 of Annex I of the TLCAELC, or the ACC do not apply for all items of the customs entry, in accordance with Rule 1.6.15., Sections II and V.
    Do not enter data. (Empty). Do not enter data.
    (Empty).

TA - Alternative transition regime. P Identify the merchandise under an alternative transition regime in terms of Article 8, of the appendix on Provisions Related to Specific Rules of Origin for Automotive Goods of Annex 4-B relative to the Specific Rules of Origin of Chapter 4 of the T-MEC. Do not enter data. (Empty). Do not enter data. (Empty). Do not enter data. (Empty).

TB - Internal transit through customs and specific merchandise.
P Indicate that it concerns a transit in accordance with what is established in Rule 4.6.6. Declare the corresponding key in accordance with the merchandise in question:

1. Confections.
2. Footwear.
3. Household appliances.
4. Toys.
5. Goods referred to in Article 2, Section I, subsection C) of the IEPS Law.
6. Electronic appliances.
7. Textiles.
8. Used tires.
9. Pesticides, fertilizers, and toxic substances, indicated in the Agreement establishing the merchandise whose import and export is subject to regulation by the dependencies that make up the Intersecretarial Commission for the Control of the Process and Use of Pesticides, Fertilizers, and Toxic Substances, published in the DOF on December 26, 2020, and its subsequent modifications, or in any other legal instrument that applies in place of this.
   Do not enter data. (Empty). Do not enter data.
   (Empty).

TB - Notice of internal transit whose cargo will be consolidated.
G Indicate that it concerns a transit for export whose cargo will be consolidated in accordance with Rule 4.6.4. This identifier should not be declared when the AT Identifier is indicated. Do not enter data. (Empty). Do not enter data. (Empty). Do not enter data. (Empty).

TC - Correlation of tariff sections.
P Declare the correlated tariff section in accordance with what is established in the Decrees by which the applicable rate in the Free Trade Treaties signed by Mexico is established. Declare the tariff section indicated with the CORR code in the article or appendix of the corresponding Agreement. Do not enter data. (Empty). Do not enter data. (Empty).

TD - Type of withdrawal and return. G In accordance with the conditions of the document key K1 of Appendix 2. Declare the corresponding key:

1. Return of merchandise in accordance with Article 103 of the Law.
2. Article 93, second paragraph of the Law.
3. Rule 5.2.7., Section II.
4. Rule 4.5.19., Section II.
5. Rule 2.2.7.
6. Rule 4.3.9.
   Do not enter data. (Empty). Do not enter data.
   (Empty).

TI - Cross-border transit. G Indicate that it concerns a transit in accordance with what is established in Rule 4.6.12. Do not enter data (Empty). Do not enter data. (Empty). Do not enter data. (Empty).

TL - Originating merchandise under Free Trade Treaties.
P Declare a tariff preference under a Treaty signed by Mexico.
Key of the country, group of countries, or territory of the Exporting Party, Party to the Treaty signed by Mexico, in accordance with Appendix 4. ALP.- Pacific Alliance Agreement. TIP.- Comprehensive and Progressive Agreement for Trans-Pacific Partnership. Declare the Certificate of Origin when declaring merchandise originating from the Pacific Alliance.

TM - International transit. G Indicate that it concerns a transit in accordance with what is established in Rules 4.6.23. and 4.6.24.

1. Rule 4.6.23.
2. Rule 4.6.24.
   Do not enter data. (Empty). Do not enter data.
   (Empty).

TR - Transfer of merchandise in fiscal deposit.
G Indicate transfer operations of merchandise in accordance with Rule 4.5.14., Sections III and IV. Declare the corresponding key, in accordance with the following destinations:

1. To a local authorized for international exhibitions.
2. To fiscal deposit for exhibition and sale of foreign and national merchandise.
3. To fiscal deposit for assembly and manufacturing of vehicles.
4. To a general warehouse.
   Do not enter data. (Empty). Do not enter data.
   (Empty).

TU - Transfer of merchandise (virtual operations), with single customs entry.
G Indicate in operations of transfer of merchandise that are temporarily imported through the single customs entry, in accordance with Rule 4.3.20., Section I, subsection c) valid until June 20, 2016. Declare the key in the RFC of the company that transfers the merchandise. Declare the type of case of the authorized certification of the company that transfers the merchandise. Indicate the rubric of the authorized certification.

TV - Total merchandise extracted from fiscal deposit.
P Indicate that it concerns extractions carried out in accordance with Rule 4.5.20. Total quantity of merchandise in unit of measurement of the TIGIE, sold to international passengers leaving the country directly to abroad. Total quantity of merchandise in unit of measurement of the TIGIE sold to international passengers arriving at the country directly from abroad. Do not enter data. (Empty).

UM - Use of the merchandise. P Indicate the use of the merchandise, as well as the exemption from taxes. Declare the corresponding key in accordance with the following:
A - Does not apply.
B - Does not apply.
C - Vehicles with a load capacity greater than 4250 kilograms, Article 3, Section II of the ISAN Law. D - Does not apply. E - Does not apply. H - Human. I - Does not apply. J - Toys. K - Does not apply. L - Does not apply. MT - Means of transport and merchandise. O - Others. P - Trucks with a load capacity up to 4,250 kilograms, including panel types with a maximum capacity of three passengers or trailers and semi-trailers of the housing type. In accordance with Article 3, Section II of the ISAN Law. S - Does not apply. T - Does not apply. U - Agronomic vehicles. Do not enter data. (Empty). Do not enter data. (Empty).

utility and cargo vehicles, sports and entertainment vehicles that have not been conceived, destined and manufactured in an evident manner to circulate on general communication routes, whether these are Federal, State or Municipal. V- Does not apply. IF- Scientific research, in laboratory or experimentation and research, in accordance with
Article 106, fraction III,
subparagraph f) of the Law.
UP- Prototype units. G Identify operations carried out in accordance with rule 4.5.31. Do not record data. (Empty). Do not record data. (Empty). Do not record data. (Empty). VC- Definitive importation of used vehicles in the State of Chihuahua. G Indicate the definitive importation of used vehicles, in accordance with the Agreement that establishes the program for the State of Chihuahua to guarantee contributions in the definitive importation of used automotive vehicles circulating in said Entity, published in the DOF on October 30, 2012 and its subsequent modifications. The corresponding key must be declared according to the following:
070. Ciudad Juárez.
250. Ojinaga.
260. Puerto Palomas.
670. Chihuahua.
Do not record data. (Empty). Do not record data.
(Empty).
VF- Definitive importation of used vehicles to the northern border strip or region. G Indicate the definitive importation of used vehicles in accordance with rules 3.5.6, 3.5.11. and 3.5.13 Declare the applicable scenario, according to the following:
1. Definitive importation by
individuals and legal entities.
2. Does not apply.
3. (Repealed)
4. Does not apply.
Do not record data. (Empty). Do not record data.
(Empty).
VJ- Bordering of vehicles. G Indicate the definitive importation of used vehicles, in accordance with the Agreement by which the Program is established for Local Governments to Guarantee Contributions in the Definitive Importation of Used Automotive Vehicles destined to remain in the Northern Border Strip and Region, published in the DOF on April 11, 2011 and its subsequent modifications. The corresponding key must be declared according to the following:
070. Ciudad Juárez.
110. Ensenada.
190. Mexicali.
250. Ojinaga.
260. Puerto Palomas.
390. Tecate.
400. Tijuana.
1. In accordance with the Third
Article of the Agreement.
2. In accordance with the Fourth
Article of the Agreement.
Do not record data.
(Empty).

VN- Definitive importation of new vehicles.
G Indicate the definitive importation of new vehicles.
Declare the applicable scenario, according to the following:
1. Importation by individuals,
one vehicle per year in accordance with rule 3.5.1., fraction I.
2. Importation by individuals.
3. Importation by legal entities.
4. Importation by companies
commercializing new vehicles.
5. Importation by the
Automotive or Vehicle
Manufacturing Industry.
Do not record data. (Empty). Do not record data.
(Empty).
VU- Definitive importation of used vehicles.
G Indicate the definitive importation of used vehicles, in accordance with rules 3.5.5. and 3.5.8. Declare the applicable scenario, according to the following:
1. Definitive importation
in accordance with rule 3.5.5.
2. Change from temporary
importation to definitive importation in accordance with rule 3.5.8.
When 2 is declared in Complement 1, it must indicate the folio number of the import permit. Do not record data. (Empty). VT- Importation of used buses, trucks and tractor-trailers for the transport of people and goods. P Indicate the type and capacity of the vehicle only when it concerns the tariff fractions and NICO: 8702.10.05 00,
8702.20.05 00, 8704.22.07 00 and 8704.42.02
00.
1. Automobile vehicles
used for the transport of ten or more people, including the driver classified in tariff fractions and NICO 8702.10.05 00 and
8702.20.05 00.
1. With body mounted on
chassis, except what is included in tariff fractions and NICO:
8702.10.99 03 and 8702.20.99
03.
2. With integral body,
except what is included in tariff fractions and NICO: 8702.10.99 04 and
8702.20.99 04.
3. For the transport of 16 or
more people, including the driver, with body mounted on chassis.
4. For the transport of 16 or
more people, including the driver, with integral body.
5. The others not included or
specified in the previous identifiers.
Do not record data (Empty).

2. Automobile vehicles
used for the transport of goods, classified in tariff fraction and NICO: 8704.22.07 00 and 8704.42.02 00.
1. With total weight with load
maximum exceeding 6,351 kg., but less than or equal to 7,257 kg.
2. With total weight with load
maximum exceeding 7,257 kg., but less than or equal to 8,845 kg.
3. With total weight with load
maximum exceeding 8,845 kg., but less than or equal to 11,793 kg.
4. With total weight with load
maximum exceeding 11,793 kg., but less than or equal to 14,968 kg.
5. The others not included or
specified in the previous identifiers.
V1- Transfers of goods. G Indicate in accordance with the scenarios of the key document V1 of appendix 2 of the present Annex, rule 4.3.21. and article 86 of the Law. Declare the number or key in the RFC, as applicable to the applicable scenario:
IMMEX authorization number.
Authorization number of
Foreign Trade Company.
Authorization number of fiscal deposit for the automotive industry.
The key in the RFC of national supplier.
The key in the RFC of the company that receives or transfers goods in strategic fiscalized precinct. The key in the RFC of the company that transfers or receives goods with customs account. Declare the corresponding key of complement 1:
IM in case of IMMEX authorization number.
AE in case of Foreign Trade Company authorization number.
RFE in case the goods are located or destined to strategic fiscalized precinct.
V2 in case of declaring the key in the RFC of the one who transfers or receives with customs account. CN in case of alienation of goods carried out by national suppliers to residents abroad, of national goods or imported definitively, in terms of rule 5.2.5., fraction II. Do not record data. (Empty).

V2- Transfer of imported goods with customs account.
G Indicate in the scenario of rule 1.6.31. Indicate the key in the RFC:
Of the company that transfers the goods, in the virtual import entry.
Of the company that receives the goods, in the virtual export entry.
Do not record data. (Empty). Do not record data.
(Empty).
V3- Extraction from fiscal deposit of goods for their return or virtual export (IA). G Identify the transfer operations carried out by the automotive or vehicle manufacturing industry of autotransport vehicles. The key in the RFC of the company that transfers the goods in the entry to fiscal deposit entry. The key in the RFC of the company that receives the goods in the extraction from fiscal deposit entry. Key C5 when it concerns fiscal deposit.
1. Vehicles.
2. Material (inputs,
parts and components).
V4- Virtual return derived from the certificate of transfer of goods.
G Indicate in accordance with the scenario of the key of document V4 of appendix 2 of the present
Annex and rule 4.3.13., fraction II.
Indicate the folio number of the certificate of transfer of goods.
Do not record data. (Empty). Do not record data.
(Empty).
V5- Transfers of goods from certified companies to residents territory national for their importation definitive. G Indicate in accordance with the scenarios of the key document V5 of appendix 2 of the present Annex and rule 7.3.3., fraction XIII. Declare the number or key in the RFC, as applicable to the applicable scenario:
IMMEX authorization number.
The key in the RFC of the company that receives or returns the goods.
IM in case of declaring the IMMEX authorization number in the complement 1.
In other case Null.
Declare the key that corresponds, in accordance with the applicable scenario:
1. Rule 7.3.3., XIII,
subparagraph a).
2. Rule 7.3.3.,
fraction XIII, subparagraph b).
V6- Transfers of goods subject to quota.
G Indicate in accordance with the scenario of the key of document V6 of appendix 2 of the present
Annex and rule 1.6.7.
Declare the number or key in the
RFC, as applicable to the applicable scenario:
IMMEX authorization number.
The key in the RFC of the company that receives.
IM in case of declaring the IMMEX authorization number in the Complement 1.
In other case Null.
Do not record data.
(Empty).
V7- Transfers of the sugar sector. G Indicate in accordance with the scenario of the key of document V7, of appendix 2 of the present
Annex and rule 4.3.9.
Declare the number or key in the
RFC, as applicable to the applicable scenario:
IMMEX authorization number.
Registration number of supplier of inputs of the sugar sector issued by the SE.
Declare the corresponding key of complement 1:
IM in case of IMMEX authorization number.
PA in case of registration number of supplier of inputs of the sugar sector.
Do not record data.
(Empty).

V8- Transfers of goods foreign, national and naturalized of duty-free stores (Duty Free). G Indicate in accordance with the scenario of the key of document V8 of appendix 2 of the present
Annex and rule 4.5.21., fraction II.
Declare the key in the RFC:
Of the company that transfers the goods, in the entry to fiscal deposit.
Of the company that receives the goods, in the extraction from fiscal deposit entry. Do not record data. (Empty). Do not record data. (Empty). V9- Transfers of goods by donation. G Indicate in accordance with the scenario of the key of document V9 of appendix 2 of the present
Annex and rule 3.3.11.
Declare the number or key in the
RFC, as applicable to the applicable scenario:
IMMEX authorization number.
The key in the RFC of the donee that receives the goods.
IM in case of declaring the IMMEX authorization number in the complement 1.
In other case Null.
Do not record data.
(Empty).
XP- Exception to compliance with regulations and non-tariff restrictions.
P Indicate to exempt compliance with a permit, except NOM.
Declare the key of the permit that is exempted, contained in appendix 9.
The option that applies in accordance with the declared permit, according to the following:
For any permit key:
E- It is not obligated merchandise by being within the excepted scope.
U- It is not obligated merchandise by being outside the scope only.
Do not record data.
(Empty).
A1- Phytosanitary Certificate and
Aquaculture Health Certificate of Importation
(Agreement that establishes the merchandise whose importation is subject to regulation by the Ministry of Agriculture and Rural Development, as well as the issuance of the certificate of origin for the export of coffee, published in the DOF on December 26, 2020 and its subsequent modifications). For A1 indicate:

1. It concerns chemical, pharmaceutical and
   biological products for use in aquatic animals. (Annex 1, subparagraph a).

2. They are animals, goods of
   animal origin or food for consumption of aquatic animals, merchandise of non-animal origin. (Annex 1, subparagraphs b) and c).

3. Does not apply.
   Do not record data.
   (Empty).

4. It is not merchandise regulated by
   the General Directorate of
   Plant Health. (Annex 1, subparagraph e).

5. It is not merchandise subject to
   compliance with the requirements indicated in the module of Phytosanitary Requirements for importation (Annex 1, subparagraph f). C2 - Prior importation permit of definitive, temporary or fiscal deposit, regarding used merchandise. (Numeral 11, fractions VIII, IX and X of the
   Annex 2.2.1. Classification and
   codification of merchandise whose importation and exportation is subject to the requirement of prior permit or automatic notice by the Ministry of Economy of the Agreement by which the Ministry of Economy issues Rules and criteria of general character in matters of foreign trade, published in the DOF on May 09, 2022 and its subsequent modifications). For C2, declare numeral 11, fraction VIII, IX or X, as well as the subparagraph that corresponds in accordance with the scenario in question. A3.- (Repealed) REGV- Regarding operations carried out in accordance with the Decree by which the regularization of used vehicles of foreign origin is promoted, published in the DOF on January 19, 2022 and its subsequent modifications. 22.- (Repealed) C6- Prior exportation permit of definitive. UM.- Use of the merchandise. WS.- It is declared under oath of telling the truth, that the merchandise does not require prior permit of exportation, in accordance with the Agreement that establishes the goods of dual use, software and

technologies whose exportation is subject to regulation by the Ministry of Economy, published in the DOF on December 27, 2020 and its subsequent modifications. D1- Permit from SEDENA for the importation and exportation of weapons, ammunition and explosive materials. (Agreement that establishes the merchandise whose importation and exportation is subject to regulation by the Ministry of National Defense, published in the DOF on November 01, 2022). For D1 indicate:
1A- Articles, substances and materials that are not destined to the manufacture, processing, assembly, repair or conditioning of explosives, blasting or demolition devices and/or pyrotechnic devices. 1B- Machines, apparatus, devices, artifacts and materials that are not used for the manufacture, assembly, repair or conditioning of weapons, ammunition, explosives, blasting or demolition devices, pyrotechnic devices, as well as their components. S1- Prior Sanitary Authorization of importation or of definitive, temporary or fiscal deposit internment. Agreement that establishes the merchandise whose importation and exportation is subject to regulation by the Ministry of Health, published in the DOF on December 26, 2020 and its subsequent modifications. For S1 indicate:
1. It does not concern products,
raw materials, materials nor equipment used for diagnosis, treatment, prevention or rehabilitation of diseases in humans.
2. Parts and accessories of the
instruments and apparatus of
Chapter 90 of the TIGIE.
Indicate for UM the key corresponding, in accordance with what is declared in complement 2. A- Animal. V- Veterinary. I- Industrial distinct from the food. H- Humans.

3. It does not concern medicines,
pharmaceuticals and raw materials (narcotics and psychotropic substances), for human use or in the pharmaceutical industry.
4. It concerns products for
use in diagnosis, treatment, prevention or rehabilitation of diseases, in humans, but are not found in any of the scenarios indicated in the subparagraphs of
Annex 1, subparagraph d) of the Health
Agreement.
5. It does not concern substances
chemicals even those susceptible of diversion for the manufacture of chemical weapons provided in the National List of the Federal Law for the Control of Chemical Substances Susceptible of Diversion for the Manufacture of Chemical Weapons. UM- Use of the merchandise. S2- Sanitary notice of importation for importation definitive, temporary or fiscal deposit. (Agreement that establishes the merchandise whose importation and exportation is subject to regulation by the Ministry of Health, published in the DOF on December 26, 2020 and its subsequent modifications).
1. It does not concern merchandise
destined to diagnosis, treatment, prevention or rehabilitation of diseases in humans.
2. It does not concern products that
are destined for human consumption or for use in the processes of the food industry for human consumption. Do not record data. (Empty).

S3- Copy of the Sanitary Registration.
(Agreement that establishes the merchandise whose importation and exportation is subject to regulation by the Ministry of Health, published in the DOF on December 26, 2020 and its subsequent modifications). For S3 indicate:
1. Parts and accessories of the
instruments and apparatus of
Chapter 90 of the TIGIE.
2. It does not concern merchandise
destined to diagnosis, treatment, prevention or rehabilitation of diseases in humans.
3. Merchandise that complies with
any of the scenarios indicated in Annex 1, subparagraph d) of the Agreement of the Ministry of Health. Do not record data. (Empty). S6- Prior Sanitary Authorization of Exportation or Authorization of temporary or definitive exit from national territory. (Agreement that establishes the merchandise whose importation and exportation is subject to regulation by the Ministry of Health, published in the DOF on December 26, 2020 and its subsequent modifications). For S6 indicate:
1. It does not concern medicines,
diagnostic agents or reactives, pharmaceuticals and raw materials (narcotics and psychotropic substances) for use human or in the pharmaceutical industry.
2. It does not concern organs,
tissues, cells, substances biological of human origin.
Do not record data.
(Empty).
T1- CITES Certificate or
Importation Authorization by SEMARNAT.
(Agreement that establishes the merchandise whose importation and exportation is subject to regulation by the Ministry of Environment and Natural Resources, published in the DOF on December 26, 2020 and its subsequent modifications). Indicate the option that applies, in accordance with the declared permit:
1. It is not within the
species listed in the appendices of CITES.
2. Does not apply.
3. It does not concern parts and
derivatives of the species listed in the appendices of the CITES.
4. Does not apply.
Do not record data.
(Empty).

T8- CITES Certificate or
Exportation Authorization by SEMARNAT.
(Agreement that establishes the merchandise whose importation and exportation is subject to regulation by the Ministry of Environment and Natural Resources, published in the DOF on December 26, 2020 and its subsequent modifications). T5- Merchandise whose importation is subject to a Phytosanitary Certificate by SEMARNAT granted by the General Forestry Directorate.

1. It concerns new sawn wood in accordance with the
   Official Mexican Standard
   NOM-016-SEMARNAT-2013, which regulates phytosanitarily the importation of new sawn wood, published in the DOF on March 04, 2013. Do not record data. (Empty). XL- Presentation of merchandise in overdimensioned transport. G Identify the merchandise that is presented in vehicles with overdimensioned characteristics. Do not record data. (Empty). Do not record data. (Empty). Do not record data. (Empty). XV- Exportation of vehicles from the automotive industry or vehicle manufacturing industry of autotransport. G Exportation of vehicles, to which they are incorporated special options by companies with IMMEX Program. Number of export entry of vehicles, to which they are incorporated special options imported temporarily by the company with IMMEX Program. Do not record data. (Empty). Do not record data. (Empty). ZC- Sugar content. P Indicate the sugar content of the merchandise whose tariff fractions have a mixed tariff. Declare in kilograms the content of sugar. Do not record data. (Empty). Do not record data. (Empty). ZL- Accreditation before the Ministry of Economic Development of the state of Quintana Roo of Tenants of the Tianguis del Bienestar. G Identify the Tenant of Tianguis del Bienestar, in accordance with the Decree to promote the free zone of Chetumal, state of Quintana Roo published in the DOF on April 22, 2024. Number of office issued by the competent authority of the state of Quintana Roo. Do not record data. (Empty). Do not record data. (Empty). ZL- Tariff preference for Tenants of Tianguis del Bienestar, located in the free zone of Chetumal, state of Quintana Roo. P Declare the corresponding tariff rates in accordance with the Decree to promote the free zone of Chetumal, state of Quintana Roo published in the DOF on April 22 2024. Do not record data. (Empty). Do not record data. (Empty). Do not record data. (Empty). Note: In the entry, the key of the two-position identifier must be recorded. The complement that indicates does not apply, is a historical and should not be used.

172 OFFICIAL GAZETTE Tuesday, January 7, 2025
Appendix 9
Non-tariff regulations and restrictions
Secretariat of Economy
Key Description
CA Additional quota certificate.
CM Transition measure quota.
CP Quota certificate.
C1 Prior permit or automatic permit for definitive import, temporary for goods within the tariff fractions included in items 1, fraction I, 3, 4 and 8 BIS, of Annex 2.2.1 Classification and coding of goods whose import and export is subject to the requirement of prior permit or automatic notice by the Secretariat of Economy of the Agreement by which the Secretariat of Economy issues Rules and general criteria in foreign trade matters, published in the DOF on May 9, 2022 and its subsequent modifications, as specified in each of them and notice from the Secretariat of Economy. C2 Prior permit for definitive import, only when it comes to used goods (tariff fractions included in item 5 except for the exceptions indicated in item 6, both, of Annex 2.2.1 Classification and coding of goods whose import and export is subject to the requirement of prior permit or automatic notice by the Secretariat of Economy of the Agreement by which the Secretariat of Economy issues Rules and general criteria in foreign trade matters, published in the DOF on May 9, 2022 and its subsequent modifications). C6 Automatic notice of definitive or temporary export of goods; prior automatic permit for export and notice from the Secretariat of Economy. M6 Prior permit for definitive or temporary export of goods (tariff fractions included in items 7 and 7 BIS of Annex 2.2.1 Classification and coding of goods whose import and export is subject to the requirement of prior permit or automatic notice by the Secretariat of Economy of the Agreement by which the Secretariat of Economy issues Rules and general criteria in foreign trade matters, published in the DOF on May 9, 2022 and its subsequent modifications). AV Automatic notice from the SE. IM Permit for sensitive goods under the IMMEX Decree. NM It will be mandatory to declare the certificate number when the tariff fraction is included in Annex 2.4.1, items 1, 2, 4 and 5 of the Agreement by which the Secretariat of Economy issues Rules and general criteria in foreign trade matters, published in the DOF on May 9, 2022 and its subsequent modifications. In case of having a resolution of non-application of the NOM at the entry point to the country, issued by the competent authority, the folio number indicated in it must be declared. When opting to comply with the NOMs of commercial information in national territory according to rule 2.4.8, fractions II and III of the cited Agreement, the number of the application for services or folio issued by the approved or accredited verification or inspection unit in question must be declared. N3 It will be mandatory to declare the NOM key when the tariff fraction is included in Annex 2.4.1, item 3 of the Agreement by which the Secretariat of Economy issues Rules and general criteria in foreign trade matters, published in the DOF on May 9, 2022 and its subsequent modifications. Secretariat of Agriculture and Rural Development Key Description A1 Phytosanitary and zoosanitary certificate and
Aquaculture health certificate of import. Secretariat of Health Key Description S1 Prior health authorization for import, for import or definitive, temporary or fiscal deposit entry authorization. S2 Health notice of import, for definitive, temporary or fiscal deposit import. S3 Copy of the health registration, for definitive, temporary or fiscal deposit import.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 173
S4 Goods subject to meeting labeling requirements for definitive import, temporary or fiscal deposit. S5 Prior notice of definitive, temporary or fiscal deposit import, by the Secretariat of Health. S6 Prior health authorization for export, for export or authorization of exit, temporary or definitive of goods. S7 Prior notice of definitive export or fiscal deposit, by the Secretariat of Health. Secretariat of Environment and Natural Resources Key Description T1 Goods whose definitive import, temporary and fiscal deposit, is subject to a CITES certificate or an import authorization by SEMARNAT. T2 Goods whose export, is subject to an export authorization or return notice by SEMARNAT granted by the General Directorate of Materials, Waste and Hazardous Activities. T3 Goods whose import, is subject to a phytosanitary or zoosanitary certificate by SEMARNAT granted by the General Directorate of Wildlife. T5 Goods whose import, is subject to a phytosanitary certificate by SEMARNAT granted by the General Forestry Directorate. T7 Goods whose import, is subject to an import authorization or return notice by SEMARNAT granted by the General Directorate of Materials, Waste and Hazardous Activities. T8 Goods whose definitive temporary export and fiscal deposit, is subject to a CITES certificate or an export authorization by SEMARNAT. T9 Verification registration. Intersecretarial Commission for the Control of the Process and Use of Pesticides, Fertilizers and Toxic Substances Key Description PF Authorizations issued by COFEPRIS and SEMARNAT regarding import, and in the case of export the authorization issued by SEMARNAT. Secretariat of National Defense Key Description D1 SEDENA authorization for the import and export of weapons, ammunition and explosive materials. Secretariat of Energy Key Description N1 Authorization for temporary or definitive import by SENER. N6 Prior authorization for temporary or definitive exports by SENER. C1 Prior permit for import and export of hydrocarbons and petroleum products from the Agreement that establishes the goods whose import and export is subject to regulation by the Secretariat of Energy, published in the DOF on December 26, 2020 and its subsequent modifications. C6 Prior permit for export of hydrocarbons and petroleum products from the Agreement that establishes the goods whose import and export is subject to regulation by the Secretariat of Energy, published in the DOF on December 26, 2020 and its subsequent modifications. National Institute of Anthropology and History Key Description AH Goods whose temporary or definitive export is subject to prior permit.

174 OFFICIAL GAZETTE Tuesday, January 7, 2025
National Institute of Fine Arts and Literature Key Description BA Goods whose temporary or definitive export is subject to prior permit. Mexican National Council of Coffee or State Councils Key Description FE Goods whose definitive export is subject to the presentation of a Certificate of Origin. Tequila Regulatory Council Key Description TQ Goods whose definitive export is subject to the presentation of a certificate. Energy Regulatory Commission Key Description IR Results report.
Appendix 10
Type of containers and self-transport vehicles Key Description 1 Standard 20' container (standard container 20'). 2 Standard 40' container (standard container 40'). 3 Standard high cube 40' container (high cube standard container 40'). 4 Hardtop 20' container (hardtop container 20'). 5 Hardtop 40' container (hardtop container 40'). 6 Open top 20' container (open top container 20'). 7 Open top 40' container (open top container 40'). 8 Flat 20' (flat 20'). 9 Flat 40' (flat 40'). 10 Platform 20' (platform 20'). 11 Platform 40' (platform 40'). 12 Ventilated 20' container (ventilated container 20'). 13 Thermal 20' container (insulated container 20'). 14 Thermal 40' container (insulated container 40'). 15 Refrigerated 20' container (refrigerated container 20'). 16 Refrigerated 40' container (refrigerated container 40'). 17 High cube refrigerated 40' container (high cube refrigerated container 40'). 18 Bulk 20' container (bulk container 20'). 19 Tank 20' container (tank container 20'). 20 Standard 45' container (standard container 45'). 21 Standard 48' container (standard container 48'). 22 Standard 53' container (standard container 53'). 23 Standard 8' container (standard container 8'). 24 Standard 10' container (standard container 10'). 25 Standard high cube 45' container (high cube standard container 45').

Tuesday, January 7, 2025 OFFICIAL GAZETTE 175
26 Semi-trailer with racks for beverage containers.
27 Goose neck semi-trailer.
28 Covered hopper semi-trailer.
29 Hopper semi-trailer (open).
30 Self-unloading hopper covered/pneumatic discharge.
31 Chassis semi-trailer.
32 Self-loading semi-trailer (with lifting system).
33 Temperature-controlled semi-trailer.
34 Short rear semi-trailer.
35 Low bed semi-trailer.
36 28' platform.
37 45' platform.
38 48' platform.
39 Horse transport semi-trailer.
40 Livestock transport semi-trailer.
41 Tank semi-trailer (liquids)/no heating/no insulated.
42 Tank semi-trailer (liquids)/with heating/no insulated.
43 Tank semi-trailer (liquids)/no heating/insulated.
44 Tank semi-trailer (liquids)/with heating/insulated.
45 Tank semi-trailer (gas)/no heating/no insulated.
46 Tank semi-trailer (gas)/with heating/no insulated.
47 Tank semi-trailer (gas)/no heating/insulated.
48 Tank semi-trailer (gas)/with heating/insulated.
49 Tank semi-trailer (chemicals)/no heating/no insulated.
50 Tank semi-trailer (chemicals)/with heating/no insulated.
51 Tank semi-trailer (chemicals)/no heating/insulated.
52 Tank semi-trailer (chemicals)/with heating/insulated.
53 Gondola semi-trailer-closed.
54 Gondola semi-trailer-open.
55 Closed box type semi-trailer 48'.
56 Closed box type semi-trailer 53'.
57 Refrigerated box type semi-trailer 48'.
58 Refrigerated box type semi-trailer 53'.
59 Double semi-trailer.
60 Others.
61 Tank 20'.
62 Tank 40'.
63 Railway car.
64 High cube 20'.
65 Automobile.
66 Two-axle unit truck.
67 Three-axle unit truck.
68 Vehicles with cargo capacity up to 3.5 tons.
69 Tractor truck.

176 OFFICIAL GAZETTE Tuesday, January 7, 2025
Appendix 11
Valuation method keys
Key Description
0 Commercial value (key used only for export).
1 Transaction value of the goods.
2 Transaction value of identical goods.
3 Transaction value of similar goods.
4 Unit sale price value.
5 Reconstructed value.
6 Last resort.
Appendix 12
Contributions, countervailing duties, levies and duties Key Contribution Abbreviation Level 1 Customs processing duty. DTA G/C 2 Countervailing duties. C.C. P 3 Value Added Tax. IVA P 4 Tax on New Cars. ISAN P 6 General Import/Export Tax. IGI/IGE P 7 Surcharges. REC. G 9 Others. OTROS P/G 11 Fines. MULT. G 12 Contributions for application of Article 2.5 of the T-MEC. 2.5 P/C 13 Surcharges for application of Article 2.5 of the T-MEC. RT G/C 15 Prevalidation. PRV G 16 Contributions for application of articles 14 of Annex III of the Decision, 15 of Annex I of the TLCAELC and the ACC. EUR P/C 17 Surcharges for application of articles 14 of Annex III of the Decision, 15 of Annex I of the TLCAELC and the ACC. REU G/C 20 Transition measure. MT P 22 IEPS.- gasoline, article 2 of the IEPS Law. IEPS P 23 IVA.- prevalidation article 16-A of the Customs Law. IVA/PRV G 24 IEPS.- alcohol, denatured alcohol and uncrystallizable honey article 2, I, B) of the IEPS Law. 2IB P 25 IEPS. - alcoholic beverages article 2, I, A) of the IEPS Law. 2IA2 P 26 IEPS. - beer article 2, I, A) of the IEPS Law. 2IA1 P 27 IEPS.- processed tobacco article 2, I, C) of the IEPS Law. 2IC P 28 IEPS. - energy drinks, article 2, I, F) of the IEPS Law. 2IF P 29 IEPS.- flavored beverages article 2, I, G) of the IEPS Law. 2IG P 30 IEPS.- non-basic foods with high caloric density article 2, I, J) of the IEPS Law. 2IJ P 31 IEPS. - pesticides article 2, I, I) of the IEPS Law. 2II P 32 IEPS.- import of fossil fuels other than gasoline and diesel. ICF P 33 IEPS.- diesel, article 2 of the IEPS Law. IEPSDIE P 34 IEPS.- import of non-fossil fuels. ICNF P 35 IEPS.- others. LIEPS P 50 Difference in favor of the taxpayer. DFC G Note: *The keys G and P are to indicate whether it is an identifier at the global level (customs entry) or at the heading level. The key C, corresponds to the contributions, countervailing duties, levies and duties that can be declared in the complementary customs entry for the determination and payment of contributions for the application of Article 2.5 of the T-MEC.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 177
Appendix 13
Payment forms
Key Description
0 Cash.
2 Bond.
4 Deposit in customs account.
5 Temporary not subject to taxes.
6 Pending payment.
7 Charge to Federal Government budget line.
8 Franchise.
9 Exempt from payment.
12 Compensation.
13 Payment already made.
14 Forgiveness.
15 Customs guarantee accounts for estimated prices.
16 Letter of credit.
18 Tax incentive.
19 Other guarantee means.
21 Credit in IVA and IEPS.
22 Guarantee in IVA and IEPS.
Appendix 14
Billing terms
I. C Main transport paid
CFR Cost and freight (agreed destination port).
CIF Cost, insurance and freight (agreed destination port).
CPT Transport paid to (agreed destination place).
CIP Transport and insurance paid to (agreed destination place).
II. D Arrival
DAP Delivered at place.
DDP Delivered duties paid (agreed destination place).
DPU Delivered and unloaded at the agreed place.
III. E Departure
EXW Ex works (agreed place).
IV. F Main transport unpaid
FCA Free carrier (named place).
FAS Free alongside ship (agreed loading port).
FOB Free on board (agreed loading port).

178 OFFICIAL GAZETTE Tuesday, January 7, 2025
Appendix 15
Merchandise destinations
Key Description
1 State of Baja California and partial of Sonora.
2 State of Baja California Sur.
3 State of Quintana Roo.
5 Municipality of Salina Cruz, Oaxaca.
6 Municipality of Cananea, Sonora
7 Northern Border Strip.
8 Southern Border Strip, Bordering with Guatemala.
9 Interior of the Country.
10 Municipality of Caborca, Sonora.
11 Chetumal Border Region, in the locality of Chetumal, in the Municipality of Othón P. Blanco, Quintana Roo. 12 Free Zone of Chetumal, in the municipality of Othón P. Blanco, state of Quintana Roo.
Appendix 16
Regimes
Key Description
IMD Definitive import.
EXD Definitive export.
ITR Temporary import for return abroad in the same state.
ITE Temporary import for manufacturing, transformation or repair for IMMEX program companies. ETR Temporary export for return to the country in the same state. ETE Temporary export for manufacturing, transformation or repair. DFI Fiscal deposit. RFE Manufacturing, transformation or repair in supervised fiscal facility. TRA Transits. RFS Strategic supervised fiscal facility.

Appendix 17
Barcode, customs entries, parts II and simple copy, consolidated Field Normal Customs Entries Customs Entries part II Simple copy Customs Entries CFDI or equivalent documents of consolidated customs entries Relationship of CFDI or equivalent documents of consolidated customs entries Length Format 1 Customs agent key, customs agency or customs attorney. Customs agent key, customs agency or customs attorney. Customs agent key, customs agency or customs attorney. Customs agent key, customs agency or customs attorney. Customs agent key, customs agency or customs attorney. 4 Numeric. 2 Consecutive number of customs entry. Consecutive number of customs entry. Consecutive number of customs entry. Consecutive number of customs entry. Consecutive number of customs entry. 7 Numeric. 3 Customs entry key. Fill with 0 Key of the supervised fiscal facility, according to appendix 6 of this Annex. Fill with 0 Key of the supervised fiscal facility, according to appendix 6 of this
Annex.
Fill with 0
Key of the supervised fiscal facility, according to appendix 6 of this Annex.
Fill with 0
Key of the supervised fiscal facility, according to
appendix 6 of this Annex.
3 Alphanumeric.
4 Federal Taxpayer Registry.
Key in the RFC. Key in the RFC. Number of the value receipt issued by Digital Counter. Number of the value receipt of the CFDI relationship or equivalent documents issued by Digital Counter. 13 Alphanumeric. 5 Fill with 0. Fill with 0 For operations according to the third paragraph of rule 2.3.8., declare the number of the container containing the goods. Fill with 0 For operations according to the third paragraph of rule 2.3.8., declare the number of the container that contains the goods. Fill with 0 For operations according to the third paragraph of rule 2.3.8., declare the number of the container containing the goods. Fill with 0 For operations according to the third paragraph of rule 2.3.8., declare the number of the container that contains the goods. 13 Alphanumeric. For operations according to rule 1.9.11., declare the identification number of the railway equipment or container number. For operations according to rule 1.9.11., declare the identification number of the railway equipment or container number. 6 Receipt acknowledgment generated by the validator. Receipt acknowledgment generated by the validator. Receipt acknowledgment generated by the validator. Receipt acknowledgment generated by the validator. Receipt acknowledgment generated by the validator. 8 Alphanumeric.

7 Quantity of merchandise in units of commercialization.
When various tariff fractions have different unit of commercialization, the sum of the quantities must be made without considering the units and report the sum in such field. In case of complementary customs entry declare in zero. The quantity of merchandise in units of commercialization covered by part II. The quantity of merchandise in TIGIE units covered by the simple copy. The quantity of merchandise in units of commercialization covered in the batch. Quantity of merchandise in units of commercialization. When various tariff fractions have different unit of commercialization, the sum of the quantities must be made without considering the units and report the sum in such field. 15 11 integers, decimal point, 3 decimals. 8 Total amount of the customs entry paid in cash. Fill with 0. Fill with 0. Value in dollars of the CFDI or equivalent document. Value in dollars of the total of CFDI or equivalent documents covered by the CFDI relationship or equivalent documents. 12 Numeric. 9 Total amount of the customs entry paid in a manner other than cash. Fill with 0 For operations under rule 1.9.11., the total of transport documents must be declared. Fill with 0 For operations under rule 1.9.11., the total of transport documents covered by the simple copy must be declared. Fill with 0 For operations under rule 1.9.11., the total of transport documents covered by the batch must be declared. Fill with 0 For operations under rule 1.9.11., the total of transport documents covered by the batch must be declared. 12 Numeric. 10 Amount of customs processing duty. Fill with 0 For operations under rule 1.9.11., the number of the transport document must be declared. Fill with 0 For operations under rule 1.9.11., the number of the transport document must be declared. Fill with 0 For operations under rule 1.9.11., the number of the transport document must be declared. Fill with 0 For operations under rule 1.9.11., the number of the transport document must be declared. 13 Numeric. 11 Fill with 0. Consecutive number that the customs agent or the customs agency assigns to part II. Consecutive number that the customs agent or the customs agency assigns to the simple copy. Consecutive number that the customs agent or the customs agency assigns to the batch of the consolidated customs entry. Consecutive number that the customs agent or the customs agency assigns to the batch of the consolidated customs entry. 4 Numeric. 12 Fill with 0 For operations under rule 3.1.40., declare:
3.
Fill with 0. For operations of rule 3.1.21., fraction II, subsection d), declare the gross weight of the merchandise covered by the simple copy. Fill with 0 For operations under rule 3.1.40., declare:
3.
Fill with 0.
After each field, including the last one, the CARRIAGE RETURN and LINE FEED control characters must be presented.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 181
Appendix 18
Types of rates
Key Description
1 Percentage.
2 Specific.
3 Minimum quota (DTA).
4 Fixed quota.
5 Discount rate on ad valorem.
6 Application factor on TIGIE.
7 Per thousand (DTA).
8 Discount rate on specific tariff.
9 Specific rate on reference prices.
10 Specific rate on reference prices with UM.

Appendix 19
Classification of dangerous substances
Considering their characteristics, dangerous substances are classified into:
Class Name
1 Explosives.
2 Compressed, refrigerated, liquefied or dissolved gases under pressure.
3 Flammable liquids.
4 Flammable solids.
5 Oxidizers and organic peroxides.
6 Acute toxins (poisons) and infectious agents.
7 Radioactive.
8 Corrosives.
9 Miscellaneous.

Explosives or Class 1 includes:
I. Explosive substances: These are solid or liquid substances or mixtures of substances that, spontaneously or by chemical reaction, can release gases at a temperature, pressure and speed such that they cause damage to the surroundings.
II. Pyrotechnic substances: These are substances or mixtures of substances intended to produce a thermal, luminous, sound, gaseous or smoky effect or a combination thereof, as a consequence of self-sustained non-detonating exothermic chemical reactions.
III. Explosive objects: These are objects containing one or more explosive substances.
Depending on the type of risk, Class 1 comprises 6 divisions:
Division Description of substances
1.1 Substances and objects that pose a risk of explosion of the entire mass, meaning the explosion spreads practically instantaneously to almost the entire charge.
1.2 Substances and objects that pose a risk of projection, but not a risk of explosion of the entire mass.

182 OFFICIAL GAZETTE Tuesday, January 7, 2025
1.3 Substances and objects that pose a risk of fire and of producing small blast wave effects, projection or both, but not a risk of explosion of the entire mass.
Substances and objects included in this division are:
a) Those whose combustion results in considerable thermal radiation. b) Those that burn successively with small blast wave, projection effects, or both.
1.4 Substances and objects that do not pose a considerable risk.
1.5 Very insensitive substances that pose a risk of explosion of the entire mass, but initiation or transition from fire to detonation under normal transport conditions is very unlikely.
1.6 Extremely insensitive objects that do not pose a risk of explosion to the entire mass, contain only extremely insensitive detonation substances and show a very low probability of accidental initiation and propagation.

Class 2, comprising compressed, refrigerated, liquefied or dissolved gases under pressure, are substances that:
I. Have a vapor pressure greater than 300 kPa at 50°C.
II. Are completely gaseous at 20°C at a normal pressure of 101.3 kPa.
For transport conditions, Class 2 substances are classified according to their physical state as:
I. Compressed gas, that which is totally gaseous at 20°C under pressure.
II. Liquefied gas, that which is partially liquid at 20°C.
III. Refrigerated liquefied gas, that which is partially liquid due to its low temperature.
IV. Gas in solution, that which is compressed and dissolved in a solvent.

Depending on the type of risk, Class 2 is divided into:
Division Description of substances
2.1 Flammable gases: Substance that at 20°C and at a normal pressure of 101.3 kPa: Burns when it is in a mixture of 13% or less by volume of air or has a flammability range with air of at least 12% regardless of the lower flammability limit.
2.2 Non-flammable, non-toxic gases: Gases that are transported at a pressure not less than 280 kPa at 20°C, or as refrigerated liquids and that:
a) Are asphyxiants. Gases that dilute or replace the oxygen normally present in the atmosphere; or b) Are oxidizers. Gases that can, generally by yielding oxygen, cause or contribute, more than air, to the combustion of another material. c) Do not fit into the above.
2.3 Toxic gases: Gases that:
a) Are known to be toxic or corrosive to humans, thus constituting a health risk; or b) Are presumed to be toxic or corrosive to humans because they have a LC50 equal to or less than 5000 mg/m3 (ppm). Note: Gases that meet the above criteria due to their corrosivity must be classified as toxic with a secondary corrosive risk.

Class 3 or flammable liquids. These are mixtures or liquids containing solid substances in solution or suspension, which emit flammable vapors at a temperature not exceeding 60.5°C in closed cup tests or not exceeding 65.6°C in open cup tests. The substances of this class are:

Tuesday, January 7, 2025 OFFICIAL GAZETTE 183
I. Liquids with an initial boiling point equal to or less than 35°C.
II. Liquids with a flash point (closed cup) less than 23°C and an initial boiling point greater than 35°C.
III. Liquids with a flash point (closed cup) greater than or equal to 23°C, less than or equal to 60.5°C and an initial boiling point greater than 35°C.

Class 4, flammable solids, are substances that present a risk of spontaneous combustion, as well as those that release flammable gases when in contact with water. Depending on the type of risk, they are divided into:
Division Description of substances
4.1 Flammable solids. Solid substances not included in those classified as explosives but which, due to the conditions during transport, ignite easily or can cause or activate fires by friction.
4.2 Substances presenting a risk of spontaneous combustion. Substances that can spontaneously heat up under normal transport conditions or upon contact with air and then ignite.
4.3 Substances that release flammable gases when in contact with water. Substances that by reaction with water can spontaneously become flammable or release flammable gases in dangerous quantities.

Class 5, oxidizers and organic peroxides, are substances defined and divided taking into consideration their risk in:
Division Description of substances
5.1 Oxidizing substances. Substances that, without necessarily being combustible, can generally release oxygen, cause or facilitate the combustion of others.
5.2 Organic peroxides. Organic substances containing the bivalent -O-O- structure and can be considered derivatives of hydrogen peroxide, in which one or both hydrogen atoms have been replaced by organic radicals. Peroxides are thermally unstable substances that can undergo self-accelerating exothermic decomposition. In addition, they may have one or more of the following properties:
a) Be susceptible to explosive decomposition; b) Burn rapidly; c) Be sensitive to impacts or friction; d) React dangerously upon contact with other substances; e) Cause damage to the eyes.

Class 6, acute toxins (poisons) and infectious agents, are substances defined and divided, taking into consideration their risk in:
Division Description of substances
6.1 Acute toxins (poisons): These are substances that can cause death, serious injury or be harmful to human health if ingested, inhaled or come into contact with the skin.
Compressed toxic gases (poisons) may be included in the Gases class.
6.2 Infectious agents: Those that contain viable microorganisms including bacteria, viruses, parasites, fungi, or a hybrid or mutant combination; that are known or believed to be able to cause disease in humans or animals.

Class 7 radioactive, for transport purposes, are all materials whose specific activity is greater than 70 kBq/Kg (2 nCi/g).

Class 8 corrosives, are liquid or solid substances that by their chemical action cause serious lesions to living tissues with which they come into contact or that if a leak occurs can cause damage or even destruction of other goods or the units in which they are transported.

Class 9 miscellaneous, are those substances that during transport present a risk different from those corresponding to the other classes and that also require special handling for their transport, by representing a potential risk to health, the environment, user safety and third-party property.

184 OFFICIAL GAZETTE Tuesday, January 7, 2025
Appendix 20
Electronic payment
No. Field Description
1 ELECTRONIC PAYMENT Label to be printed.
2 Name of Banking Institution Name of the credit institution authorized to collect foreign trade contributions that receives the payment. 3 Patent (8 digits) Number of the customs broker's patent, or the number of the authorization granted by ANAM to the customs or warehouse agent promoting the clearance. 4 Entry Number The Entry Number, composed of:
(1 digit) Must correspond to the last digit of the current year, unless it is a consolidated entry initiated in the immediately preceding year or the original entry of a rectification. (6 digits) Progressive numbering by customs office where authorized for clearance, assigned by each customs broker, customs or warehouse agent, referred to all types of entries. 5 Customs (3 digits) Clearance customs. 6 Capture Line (20 digits) Generated by the SEA, alphanumeric. 7 Payment Amount Must contain special characters ($,). 8 Payment Date Date on which the SEA sends the acknowledgment response. (dd-mm-yyyy) 9 Bank operation number (14 digits) Unique identifier number of the transaction for the collection of the capture line granted by the authorized credit institution for the collection of foreign trade contributions. 10 SAT Transaction Number Unique identifier of the SEA. 11 Presentation Method Fixed Legend Other Electronic Means: (electronic payment). 12 Receipt/Payment Method Fixed Legend Cash - Charge to account.

Appendix 21
Administrators and operators of strategic supervised precincts Premises enabled to introduce goods under the strategic supervised precinct regime, authorized in terms of rule 2.3.2. and authorized to assign goods to the cited regime in terms of rule 4.8.1.

Bordering
Customs Key
RFE Administrator RFE Key Operator Operator RFE Felipe Ángeles International Airport 292 Admerce, S.A. de C.V. 0052 Admerce, S.A. de C.V. Aguascalientes 001 Strategic Supervised Precinct of San Luis, S.A. de C.V. 0001 Abb México, S.A. De C.V. 0005 Kontar, S.A. de C.V. 0006 Welldex Distribution, S.A. de C.V. 0033 CSL 365, S.A. de C.V. 0032 Nippon Express de MÉXICO, S.A. de C.V. 0054 Welldex Distribution, S.A. de C.V.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 185
Ciudad Juárez
037 Grupo Promotor San Jerónimo, S. de
R.L. de C.V.
167 Accel Strategic Supervised Precinct, S.A. de C.V. 0030 Accel Strategic Supervised Precinct, S.A. de C.V. Altamira 003 Administration of the National Port System Altamira, S.A. de C.V. 0007 J. Ray Mcdermott de México, S.A. de C.V. 006 Probca Industrial, S.A.P.I. de C.V. Colombia 017 Mex Securit, S.A. de C.V. 028 S.R. Customs Advisors of Nuevo Laredo, S.C. 0025 Combo Productora, S. de R.L. de C.V. Guanajuato 029 Gto Logistics Center, S.A. de C.V. 0031 Specialists in Strategic Supervised Precincts, S.A.P.I. de C.V. Monterrey 056 Dicex Inmobiliaria, S.A. de C.V. Reynosa 040 Strategic Supervised Precincts of the Northeast, S.A. de C.V. Salina Cruz 002 Trust for the Enablement and Administration of the Strategic Supervised Precinct Port Chiapas 0003 Specialty Coffees of Chiapas, S.A.P.I. de C.V. Veracruz 004 Administration of the National Port System Veracruz, S.A. de C.V.

Non-Bordering
Customs Key
RFE Administrator RFE Key Operator Operator RFE Felipe Ángeles International Airport 049 RFE del Centro 4s, S.A. de C.V. 0051 3 PL Group 4, S.A. de C.V. 058 Azale del Mar de Cortés, S.A. de C.V. 0059 Multinational Advisors SLI, S.A. de C.V. Aguascalientes 007 Transparque Interpuerto, S.A. de C.V. 016 Chronos Warehousing, S.A. de C.V. 0013 Chronos Operator, S.A. de C.V. 023 Government of the State of Zacatecas 0037 Connectivity Shelter, S.A.P.I de C.V. 033 Strategic Supervised Precinct of San Luis, S.A. de C.V. 0053 Welldex Distribution, S.A. de C.V. 034 Tubesa, S.A. de C.V. 0038 Olmeca Potosi Operator, S.C. de R.L. de C.V. Altamira 015 Sysexporta Trading Company, S.A. de C.V. Chihuahua 051 Real Estate Promoter for the Industry and Commerce Pinos Altos, S.A. de C.V. Ciudad Miguel Alemán 053 Strategic Supervised Precinct Alfa, S. de R.L. de C.V. 0049 Edg Logistics Operators S. de R.L. de C.V.

186 OFFICIAL GAZETTE Tuesday, January 7, 2025
Querétaro
010 Interior Port Querétaro, S.A. de
C.V. 0011 Gramosa Logistics
México, S.A. de C.V.
044 OL Park, S.A. de C.V. 0048 One Log, S.A. de C.V.
050 Makice, S.A. de C.V.
Ciudad Juárez 012 Foxteq Mexico Developer, S.A. de C.V.
Guadalajara
024 Arbrus Real Estate, S. de R.L. de
C.V. 0026
Specialists in
Strategic Supervised Precincts,
S.A.P.I. de C.V.
026 Dubacano, S.A. de C.V. 0035
Specialists in
Strategic Supervised Precincts,
S.A.P.I. de C.V.
Guanajuato 022 Strategic Precinct Santa Fé, S.A. de C.V. 0029 CMB Bajío Logistics, S. de R.L. de C.V. Lázaro Cárdenas 043 International Supply Chain Solutions and Outsourcing, S. de R.L. de C.V. 0047 5 Consulting Foreign Trade and Customs, S. de R.L. de C.V. Manzanillo 014 Sukarga, S.A. de C.V. 0018 Cima Terminal, S.A. de C.V. 018 Hpyc Real Estate, S.A. de C.V. 0019 Accessa Logistics, S.A. de C.V. 030 Integral Logistics Operator Refepa, S.A. de C.V. 0027 Strategic Supervised Precinct Operator of the Pacific, S.A. de C.V. 021 SSA México, S.A. de C.V. 0021 SSA México Holdings, S.A. de C.V. 036 Warehousing and Handling, S.A. de C.V. 0040 Integrator of Logistics Administration S.A. de C.V. 039 Strategic Supervised Precinct Manzanillo, S.A. de C.V. 0043 Strategic Supervised Precinct Zal, S.A. de C.V. 041 Seallogistics, S. de R.L. de C.V. 0055 Josjfa Logistics, S. de R.L. de C.V. 048 Trans Kaifal, S.A. de C.V. 0057 Kaifal Operator, S.A. de C.V. 052 Intermodal Port Logistics Group S.A. de C.V. Mazatlán 031 Tadashi Precincts, S.A. de C.V. 0042 Integral Services in Metal Import, S.A. de C.V. Mexicali 011 International Supply Chain Solutions and Outsourcing, S. de R.L. de C.V. 0016 Global International Logistics and Outsourcing Services, S.A. de C.V. 020 International Supply Chain Solutions and Outsourcing, S. de R.L. de C.V. 0034 Global International Logistics and Outsourcing Services, S.A. de C.V.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 187
México
019 Admerce, S.A. de C.V.
0022
Business and
Commerce Center Enaltam, S.A. de C.V.
0039 Teotimp Latam, S. de
R.L. de C.V.
027 VI Logistics and Temperature
Controlled, S.A.P.I. de C.V. 0028
Smartmex Storage and
Dispatch, S.A.P.I. de C.V.
032 Customs Consortium Esmeralda,
S.A. de C.V. 0036 Atmpacks, S.A. de C.V.
038 BRKS Trading Company, S.A. de
C.V. 0041 MYM Spirits, S.A. de
C.V.
045 Sonora CNLA, S.A. 0045 Grupo Iande, S. de R.L. de C.V.
046 E2e Supply Chain Services, S.A. de
C.V.
Monterrey
013 Maximum Grandeur, S.A. de C.V. 0020 Doxmon Trade, S. de R.L. de C.V.
047 International Supply Chain Solutions and Outsourcing, S. de R.L. de C.V. 0046 Global International Logistics and Outsourcing Services, S.A. de C.V. 055 Strategic Supervised Precincts Tech, S. de R.L. de C.V. 0050 Edg Logistics Operators S. de R.L. de C.V. 0056 K & K Strategic in Trade, S. de R.L. de C.V. 057 Port Warehousing and Logistics of Altamira, S.A. de C.V. 0058 Rfe Alpamed, S.A. de C.V. Piedras Negras 054 Up In Terra, S.A. de C.V. 059 Uni Trade Brokers Logistics, S.C. Puebla 035 Customs Group WTC México, S.A. de C.V. Toluca 042 Admerce, S.A. de C.V. 0044 Dirsa Services, S.A. de C.V. Torreón 005 Real Estate of the Lagunera Region, S.A. de C.V. 0015 Central Strategic and Supervised Logistics Operator, S.A. de C.V. 0017 Central Strategic and Supervised Logistics Operator, S.A. de C.V. 0023 Central Strategic and Supervised Logistics Operator, S.A. de C.V. Veracruz 008 Logistics Ports of Mexico, S.A. de C.V. 0009 Company for Integral Trade Equipment, S.A. de C.V. 009 Logistics Ports of Mexico, S.A. de C.V. 0010 Company for Integral Trade Equipment, S.A. de C.V. 025 Logistics Ports of Mexico, S.A. de C.V. 0024 Company for Integral Trade Equipment, S.A. de C.V.

188 OFFICIAL GAZETTE Tuesday, January 7, 2025
Appendix 22
Technological characteristics of radiofrequency technology devices
I. Technological device.
The characteristics of the technological device to carry out customs clearance of goods in accordance with rule 2.4.12., shall be as follows:
a) Physical specifications:
1. Laminated PVC plastic material.
2. Dimensions 85.60 x 53.98 mm, based on ISO/IEC 7810 ID-1.
3. Supported temperature between -25°C to 50°C.
4. Reusable at the user's discretion.
b) Technological specifications:
It must contain two chips, one for proximity reading and one for long-range reading, both passive type, with read, write and re-recordable capacity, with the following characteristics:
1. Proximity reading chip:
i. Interface protocol: ISO/IEC 14443-A Mifare Plus SE 1k.
ii. Operating frequency: HF Band 13.56 MHz.
iii. Memory: 1 KB organized in 16 sectors.
iv. Recording format in accordance with the guidelines issued for such purpose by ANAM, which will be made known on the SAT Portal.
2. Long-range reading chip:
i. Interface protocol: ISO-18000-6C.
ii. Operating frequency: UHF 860-960MHz.
iii. Memory: Minimum of 64 Bytes and TID (Tag ID) of 96 bit.
iv. Recording format in accordance with the guidelines issued for such purpose by ANAM, which will be made known on the SAT Portal.
II. Transponder
The characteristics of the transponder for the land auto-transport service and for vehicle owners referred to in rule 2.4.5., shall be as follows:
a) Adhesive Label (Windshield Sticker Tag). b) Operating Frequency UHF 860-960 MHZ. c) Reading Distance 10 m / 32.8 ft. d) Proposed Dimensions 85.6 x 54 x 0.6 mm / 3.4 x 2.1 x 0.02 in. e) Operating Temperature -10°C to + 80°C / 14°F to 176°F. f) Protocol ISO 18000-6B. The transponder must be adhered to the windshield of the freight vehicle. Land auto-transport vehicles and freight vehicles that already have the transponder used by the Bureau of Customs and Border Protection (CBP), may use it for what is established in subsection e), of fraction III, of rule 2.4.5. Sincerely. Mexico City, December 20, 2024.- 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.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 189
ANNEX 27 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025
Tariff fractions of the TIGIE and NICO, for whose importation there is no obligation to pay VAT For the purposes of articles 2o.-A, fraction I and 25, fraction III of the VAT Law, in relation to rules 5.2.3., first paragraph and 4.4.4., first paragraph of the RMF, the goods that are not subject to the payment of VAT upon importation are made known, indicated below:

Content
TIGIE Chapters:
Chapter 01. Live animals.
Chapter 02. Meat and edible offal.
Chapter 03. Fish and crustaceans, molluscs and other aquatic invertebrates.
Chapter 04. Milk and dairy products; bird eggs; natural honey; edible animal products, not elsewhere specified or included.
Chapter 05. Other animal products not elsewhere specified or included.
Chapter 06. Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage.
Chapter 07. Edible vegetables and certain roots and tubers.
Chapter 08. Edible fruit and nuts; peel of citrus fruit or melons.
Chapter 09. Coffee, tea, mate and spices.
Chapter 10. Cereals.
Chapter 11. Products of the milling industry; malt; starches; inulin; wheat gluten.
Chapter 12. Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder.
Chapter 13. Gum, resin and other vegetable juices and extracts.
Chapter 14. Vegetable plaiting materials; other vegetable products not elsewhere specified or included.
Chapter 15. Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes.
Chapter 16. Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects.
Chapter 17. Sugars and sugar confectionery.
Chapter 18. Cocoa and cocoa preparations.
Chapter 19. Preparations of cereals, flour, starch or milk; pastrycooks' products.
Chapter 20. Preparations of vegetables, fruit, nuts or other parts of plants.
Chapter 21. Miscellaneous edible preparations.
Chapter 22. Beverages, spirits and vinegar.
Chapter 23. Residues and waste of the food industries; prepared animal fodder.
Chapter 24. Tobacco and manufactured tobacco substitutes; products, even with nicotine, intended for inhalation without combustion; other products containing nicotine intended for the absorption of nicotine in the human body.
Chapter 25. Salt; sulphur; earths and stone; plastering materials, lime and cement.
Chapter 28. Inorganic chemicals; organic or inorganic compounds of precious metals, of radioactive elements, of rare-earth metals or of isotopes.
Chapter 29. Organic chemicals.
Chapter 30. Pharmaceutical products.
Chapter 31. Fertilisers.
Chapter 35. Albuminoidal substances; modified starches; glues; enzymes.

190 OFFICIAL GAZETTE Tuesday, January 7, 2025

Chapter 38. Various products of the chemical industries.
Chapter 40. Rubber and its manufactures.
Chapter 41. Skins (except furskins) and leathers.
Chapter 44. Wood and articles of wood; wood charcoal.
Chapter 45. Cork and articles of cork.
Chapter 49. Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans.
Chapter 52. Cotton.
Chapter 53. Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn.
Chapter 71. Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coins.
Chapter 84. Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.
Chapter 85. Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles.
Chapter 87. Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof.
Chapter 88. Aircraft, spacecraft, and parts thereof.
Chapter 89. Ships, boats and floating structures.
Chapter 94. Furniture; medical surgical furniture; bedding and similar furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings.
Chapter 97. Works of art, collectors' pieces and antiques.
Chapter 98. Special transactions.

Note: The tariff fractions and NICO contained in this Annex are merely indicative and do not create rights different from those contained in the applicable legal provisions.

In the event that the tariff fraction and, where applicable, the NICO in which the goods to be imported are classified are not included in this Annex, and importers consider that they are not obliged to pay VAT on the importation of such goods, they may submit a consultation in accordance with rule 4.4.4. of the RMF.

Chapter 01.
Live animals:

Tariff Fraction and NICO	Description	Caveat	Legal Basis of the VAT Law
Chapter 01	All tariff fractions included in Chapter 01 of the TIGIE.	Except dogs, cats and small species, used as pets in the home (Rule 4.2.1. of the RMF).	Article 2-A, fraction I, subsection a).

Chapter 02.
Meat and edible meat offal:

Tariff Fraction and NICO	Description	Caveat	Legal Basis of the VAT Law
Chapter 02	All tariff fractions included in Chapter 02 of the TIGIE.		Article 2-A, fraction I, subsection a).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 191

Chapter 03.
Fish and crustaceans, molluscs and other aquatic invertebrates:

Tariff Fraction and NICO	Description	Caveat	Legal Basis of the VAT Law
0301.11.01	Freshwater.	00 Freshwater. Except small species, used as pets in the home. (Rule 4.2.1. of the RMF).	2-A, fraction I, subsection a).
0301.19.99	Other.	00 Other. Except small species, used as pets in the home. (Rule 4.2.1. of the RMF).	2-A, fraction I, subsection a).
0301.91.01	Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster).	00 Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster).	2-A, fraction I, subsection a).
0301.92.01	Eels (Anguilla spp.).	00 Eels (Anguilla spp.). Except elvers.	2-A, fraction I, subsection a).
0301.93.01	Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.).	00 Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.).	2-A, fraction I, subsection a).
0301.94.01	Common tuna or bluefin tuna, Atlantic and Pacific (Thunnus thynnus, Thunnus orientalis).	00 Common tuna or bluefin tuna, Atlantic and Pacific (Thunnus thynnus, Thunnus orientalis).	2-A, fraction I, subsection a).
0301.95.01	Southern tuna (Thunnus maccoyii).	00 Southern tuna (Thunnus maccoyii).	2-A, fraction I, subsection a).
0301.99.99	Other.	00 Other.	2-A, fraction I, subsection a).

192 OFFICIAL GAZETTE Tuesday, January 7, 2025

Tariff Fraction and NICO	Description	Caveat	Legal Basis of the VAT Law
0302.11.01	Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster).	00 Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster).	2-A, fraction I, subsection a).
0302.13.01	Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus).	00 Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus).	2-A, fraction I, subsection a).
0302.14.01	Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho).	00 Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho).	2-A, fraction I, subsection a).
0302.19.99	Other.	00 Other.	2-A, fraction I, subsection a).
0302.21.01	Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis).	00 Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis).	2-A, fraction I, subsection a).
0302.22.01	Plaice (Pleuronectes platessa).	00 Plaice (Pleuronectes platessa).	2-A, fraction I, subsection a).
0302.23.01	Sole (Solea spp.).	00 Sole (Solea spp.).	2-A, fraction I, subsection a).
0302.24.01	Turbot (Psetta maxima).	00 Turbot (Psetta maxima).	2-A, fraction I, subsection a).
0302.29.99	Other.	00 Other.	2-A, fraction I, subsection a).
0302.31.01	Albacore or white tuna (Thunnus alalunga).	00 Albacore or white tuna (Thunnus alalunga).	2-A, fraction I, subsection a).
0302.32.01	Yellowfin tuna (rabiles) (Thunnus albacares).	00 Yellowfin tuna (rabiles) (Thunnus albacares).	2-A, fraction I, subsection a).
0302.33.01	Skipjack (bonito de vientre rayado) (Katsuwonus pelamis).	00 Skipjack (bonito de vientre rayado) (Katsuwonus pelamis).	2-A, fraction I, subsection a).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 193

Tariff Fraction and NICO	Description	Caveat	Legal Basis of the VAT Law
0302.34.01	Bigeye tuna (Thunnus obesus).	00 Bigeye tuna (Thunnus obesus).	2-A, fraction I, subsection a).
0302.35.01	Common tuna or bluefin tuna, Atlantic and Pacific (Thunnus thynnus, Thunnus orientalis).	00 Common tuna or bluefin tuna, Atlantic and Pacific (Thunnus thynnus, Thunnus orientalis).	2-A, fraction I, subsection a).
0302.36.01	Southern tuna (Thunnus maccoyii).	00 Southern tuna (Thunnus maccoyii).	2-A, fraction I, subsection a).
0302.39.99	Other.	00 Other.	2-A, fraction I, subsection a).
0302.41.01	Herring (Clupea harengus, Clupea pallasii).	00 Herring (Clupea harengus, Clupea pallasii).	2-A, fraction I, subsection a).
0302.42.01	Anchovies (Engraulis spp.).	00 Anchovies (Engraulis spp.).	2-A, fraction I, subsection a).
0302.43.01	Sardines (Sardina pilchardus, Sardinops spp.), sardinelas (Sardinella spp.) and sprats (Sprattus sprattus).	00 Sardines (Sardina pilchardus, Sardinops spp.), sardinelas (Sardinella spp.) and sprats (Sprattus sprattus).	2-A, fraction I, subsection a).
0302.44.01	Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus).	00 Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus).	2-A, fraction I, subsection a).
0302.45.01	Jack mackerel (Trachurus spp.).	00 Jack mackerel (Trachurus spp.).	2-A, fraction I, subsection a).
0302.46.01	Cobia (Rachycentron canadum).	00 Cobia (Rachycentron canadum).	2-A, fraction I, subsection a).
0302.47.01	Swordfish (Xiphias gladius).	00 Swordfish (Xiphias gladius).	2-A, fraction I, subsection a).
0302.51.01	Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus).	00 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus).	2-A, fraction I, subsection a).
0302.52.01	Haddock (Melanogrammus aeglefinus).	00 Haddock (Melanogrammus aeglefinus).	2-A, fraction I, subsection a).
0302.53.01	Pollock (Pollachius virens).	00 Pollock (Pollachius virens).	2-A, fraction I, subsection a).

194 OFFICIAL GAZETTE Tuesday, January 7, 2025

Tariff Fraction and NICO	Description	Caveat	Legal Basis of the VAT Law
0302.54.01	Hake (Merluccius spp., Urophycis spp.).	00 Hake (Merluccius spp., Urophycis spp.).	2-A, fraction I, subsection a).
0302.55.01	Alaska pollock (Theragra chalcogramma).	00 Alaska pollock (Theragra chalcogramma).	2-A, fraction I, subsection a).
0302.56.01	Blue whiting (Micromesistius poutassou, Micromesistius australis).	00 Blue whiting (Micromesistius poutassou, Micromesistius australis).	2-A, fraction I, subsection a).
0302.59.99	Other.	00 Other.	2-A, fraction I, subsection a).
0302.71.01	Tilapia (Oreochromis spp.).	00 Tilapia (Oreochromis spp.).	2-A, fraction I, subsection a).
0302.72.01	Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.).	00 Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.).	2-A, fraction I, subsection a).
0302.73.01	Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.).	00 Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.).	2-A, fraction I, subsection a).
0302.74.01	Eels (Anguilla spp.).	00 Eels (Anguilla spp.). Except elvers.	2-A, fraction I, subsection a).
0302.79.99	Other.	00 Other.	2-A, fraction I, subsection a).
0302.81.01	Sharks and other elasmobranchs	00 Sharks and other elasmobranchs.	2-A, fraction I, subsection a).
0302.82.01	Rays (Rajidae).	00 Rays (Rajidae).	2-A, fraction I, subsection a).
0302.83.01	Antarctic toothfish and black toothfish (black hake, deep-sea cod, black notothenias) (Dissostichus spp.).	00 Antarctic toothfish and black toothfish (black hake, deep-sea cod, black notothenias) (Dissostichus spp.).	2-A, fraction I, subsection a).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 195

Tariff Fraction and NICO	Description	Caveat	Legal Basis of the VAT Law
0302.84.01	Sea bass (Dicentrarchus spp.).	00 Sea bass (Dicentrarchus spp.).	2-A, fraction I, subsection a).
0302.85.01	Gilthead bream (Doradas, Sparidae) (Sparidae).	00 Gilthead bream (Doradas, Sparidae) (Sparidae).	2-A, fraction I, subsection a).
0302.89.01	Totoaba.	00 Totoaba.	2-A, fraction I, subsection a).
0302.89.99	Other.	00 Other.	2-A, fraction I, subsection a).
0302.91.01	Livers, roe and milt.	00 Livers, roe and milt. Except caviar.	2-A, fraction I, subsection a).
0302.99.01	Of Tuna (genus Thunnus), skipjack or bonito de vientre rayado (Euthynnus (Katsuwonus) pelamis).	00 Of Tuna (genus Thunnus), skipjack or bonito de vientre rayado (Euthynnus (Katsuwonus) pelamis).	2-A, fraction I, subsection a).
0302.99.02	Of Hake (Merluccius spp., Urophycis spp.).	00 Of Hake (Merluccius spp., Urophycis spp.).	2-A, fraction I, subsection a).
0302.99.03	Of Totoaba.	00 Of Totoaba.	2-A, fraction I, subsection a).
0303.11.01	Red salmon (Oncorhynchus nerka).	00 Red salmon (Oncorhynchus nerka).	2-A, fraction I, subsection a).
0303.12.91	Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus).	00 Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus).	2-A, fraction I, subsection a).
0303.13.01	Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho).	00 Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho).	2-A, fraction I, subsection a).
0303.14.01	Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster).	00 Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster).	2-A, fraction I, subsection a).

196 OFFICIAL GAZETTE Tuesday, January 7, 2025

Tariff Fraction and NICO	Description	Caveat	Legal Basis of the VAT Law
0303.19.99	Other.	00 Other.	2-A, fraction I, subsection a).
0303.23.01	Tilapia (Oreochromis spp.).	00 Tilapia (Oreochromis spp.).	2-A, fraction I, subsection a).
0303.24.01	Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.).	00 Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.).	2-A, fraction I, subsection a).
0303.25.01	Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.).	00 Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.).	2-A, fraction I, subsection a).
0303.26.01	Eels (Anguilla spp.).	00 Eels (Anguilla spp.). Except elvers.	2-A, fraction I, subsection a).
0303.29.99	Other.	00 Other.	2-A, fraction I, subsection a).
0303.31.01	Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis).	00 Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis).	2-A, fraction I, subsection a).
0303.32.01	Plaice (Pleuronectes platessa).	00 Plaice (Pleuronectes platessa).	2-A, fraction I, subsection a).
0303.33.01	Sole (Solea spp.).	00 Sole (Solea spp.).	2-A, fraction I, subsection a).
0303.34.01	Turbot (Psetta maxima).	00 Turbot (Psetta maxima).	2-A, fraction I, subsection a).
0303.39.99	Other.	00 Other.	2-A, fraction I, subsection a).
0303.41.01	Albacore or white tuna (Thunnus alalunga).	00 Albacore or white tuna (Thunnus alalunga).	2-A, fraction I, subsection a).
0303.42.01	Yellowfin tuna (rabiles) (Thunnus albacares).	00 Yellowfin tuna (rabiles) (Thunnus albacares).	2-A, fraction I, subsection a).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 197

Tariff Fraction and NICO	Description	Caveat	Legal Basis of the VAT Law
0303.43.01	Skipjack (bonito de vientre rayado) (Katsuwonus pelamis).	00 Skipjack (bonito de vientre rayado) (Katsuwonus pelamis).	2-A, fraction I, subsection a).
0303.44.01	Bigeye tuna (Thunnus obesus).	00 Bigeye tuna (Thunnus obesus).	2-A, fraction I, subsection a).
0303.45.01	Common tuna or bluefin tuna, Atlantic and Pacific (Thunnus thynnus, Thunnus orientalis).	00 Common tuna or bluefin tuna, Atlantic and Pacific (Thunnus thynnus, Thunnus orientalis).	2-A, fraction I, subsection a).
0303.46.01	Southern tuna (Thunnus maccoyii).	00 Southern tuna (Thunnus maccoyii).	2-A, fraction I, subsection a).
0303.49.99	Other.	00 Other.	2-A, fraction I, subsection a).
0303.51.01	Herring (Clupea harengus, Clupea pallasii).	00 Herring (Clupea harengus, Clupea pallasii).	2-A, fraction I, subsection a).
0303.53.01	Sardines (Sardina pilchardus, Sardinops spp.), sardinelas (Sardinella spp.) and sprats (Sprattus sprattus).	00 Sardines (Sardina pilchardus, Sardinops spp.), sardinelas (Sardinella spp.) and sprats (Sprattus sprattus).	2-A, fraction I, subsection a).
0303.54.01	Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus).	00 Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus).	2-A, fraction I, subsection a).
0303.55.01	Jack mackerel (Trachurus spp.).	00 Jack mackerel (Trachurus spp.).	2-A, fraction I, subsection a).
0303.56.01	Cobia (Rachycentron canadum).	00 Cobia (Rachycentron canadum).	2-A, fraction I, subsection a).
0303.57.01	Swordfish (Xiphias gladius).	00 Swordfish (Xiphias gladius).	2-A, fraction I, subsection a).
0303.63.01	Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus).	00 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus).	2-A, fraction I, subsection a).
0303.64.01	Haddock (Melanogrammus aeglefinus).	00 Haddock (Melanogrammus aeglefinus).	2-A, fraction I, subsection a).
0303.65.01	Pollock (Pollachius virens).	00 Pollock (Pollachius virens).	2-A, fraction I, subsection a).

198 OFFICIAL GAZETTE Tuesday, January 7, 2025

Tariff Fraction and NICO	Description	Caveat	Legal Basis of the VAT Law
0303.66.01	Hake (Merluccius spp., Urophycis spp.).	00 Hake (Merluccius spp., Urophycis spp.).	2-A, fraction I, subsection a).
0303.67.01	Alaska pollock (Theragra chalcogramma).	00 Alaska pollock (Theragra chalcogramma).	2-A, fraction I, subsection a).
0303.68.01	Blue whiting (Micromesistius poutassou, Micromesistius australis).	00 Blue whiting (Micromesistius poutassou, Micromesistius australis).	2-A, fraction I, subsection a).
0303.69.99	Other.	00 Other.	2-A, fraction I, subsection a).
0303.81.01	Sharks and other elasmobranchs.	00 Sharks and other elasmobranchs.	2-A, fraction I, subsection a).
0303.82.01	Rays (Rajidae).	00 Rays (Rajidae).	2-A, fraction I, subsection a).
0303.83.01	Antarctic toothfish and black toothfish (black hake, deep-sea cod, black notothenias) (Dissostichus spp.).	00 Antarctic toothfish and black toothfish (black hake, deep-sea cod, black notothenias) (Dissostichus spp.).	2-A, fraction I, subsection a).
0303.84.01	Sea bass (Dicentrarchus spp.).	00 Sea bass (Dicentrarchus spp.).	2-A, fraction I, subsection a).
0303.89.01	Totoaba.	00 Totoaba.	2-A, fraction I, subsection a).
0303.89.99	Other.	00 Other.	2-A, fraction I, subsection a).
0303.91.01	Livers, roe and milt.	00 Livers, roe and milt. Except caviar.	2-A, fraction I, subsection a).
0303.99.01	Of Tuna (genus Thunnus), skipjack or bonito de vientre rayado (Euthynnus (Katsuwonus) pelamis).	00 Of Tuna (genus Thunnus), skipjack or bonito de vientre rayado (Euthynnus (Katsuwonus) pelamis).	2-A, fraction I, subsection a).
0303.99.02	Of Hake (Merluccius spp., Urophycis spp.) and of Eels.	00 Of Hake (Merluccius spp., Urophycis spp.) and of Eels.	2-A, fraction I, subsection a).
0303.99.03	Of Totoaba.	00 Of Totoaba.	2-A, fraction I, subsection a).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 199

Tariff Fraction and NICO	Description	Caveat	Legal Basis of the VAT Law
0304.31.01	Tilapia (Oreochromis spp.).	00 Tilapia (Oreochromis spp.).	2-A, fraction I, subsection a).
0304.32.01	Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.).	00 Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.).	2-A, fraction I, subsection a).
0304.33.01	Nile perch (Lates niloticus).	00 Nile perch (Lates niloticus).	2-A, fraction I, subsection a).
0304.39.99	Other.	00 Other.	2-A, fraction I, subsection a).
0304.41.01	Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho).	00 Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho).	2-A, fraction I, subsection a).
0304.42.01	Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster).	00 Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster).	2-A, fraction I, subsection a).
0304.43.01	Flatfish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae).	00 Flatfish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae).	2-A, fraction I, subsection a).
0304.44.01	Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae.	01 Of Panamanian hake (Merluccius angustimanus) or Northern Pacific hake (Merluccius productus).	2-A, fraction I, subsection a).
		99 Other.	2-A, fraction I, subsection a).
0304.45.01	Swordfish (Xiphias gladius).	00 Swordfish (Xiphias gladius).	2-A, fraction I, subsection a).
0304.46.01	Antarctic toothfish and black toothfish (black hake, deep-sea cod, black notothenias) (Dissostichus spp.).	00 Antarctic toothfish and black toothfish (black hake, deep-sea cod, black notothenias) (Dissostichus spp.).	2-A, fraction I, subsection a).

200 OFFICIAL GAZETTE Tuesday, January 7, 2025
0304.49.99 Others.
01 Of Atlantic bluefin tuna (Thunnus thynnus), Pacific bluefin tuna (Thunnus orientalis), Southern bluefin tuna (Thunnus maccoyii), yellowfin tuna (rabiles) (Thunnus albacares), bigeye tuna (Thunnus obesus) or skipjack tuna (Euthynnus (Katsuwonus) pelamis). 2o.-A, fraction I, subsection a). 02 Of pilchard (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.) or sprat (Sprattus sprattus). 2o.-A, fraction I, subsection a). 03 Of anchovies (Engraulis spp.). 2o.-A, fraction I, subsection a). 99 Others. 2o.-A, fraction I, subsection a).
0304.51.01 Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carps (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakehead fish (Channa spp.).
00 Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carps (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakehead fish (Channa spp.). Except for glass eels. 2o.-A, fraction I, subsection a).
0304.52.01 Salmonids.
01 Of Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho). 2o.-A, fraction I, subsection a). 99 Others. 2o.-A, fraction I, subsection a).
0304.53.01 Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae.
01 Of Panamanian hake (Merluccius angustimanus) or Northern Pacific hake (Merluccius productus). 2o.-A, fraction I, subsection a). 99 Others. 2o.-A, fraction I, subsection a).
0304.54.01 Swordfish (Xiphias gladius).
00 Swordfish (Xiphias gladius). 2o.-A, fraction I, subsection a).
0304.55.01 Antarctic toothfish and black toothfish (black hake, deep-sea cod, black notothenias) (Dissostichus spp.).
00 Antarctic toothfish and black toothfish (black hake, deep-sea cod, black notothenias) (Dissostichus spp.). 2o.-A, fraction I, subsection a).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 201
0304.59.99 Others.
01 Of Atlantic bluefin tuna (Thunnus thynnus), Pacific bluefin tuna (Thunnus orientalis), Southern bluefin tuna (Thunnus maccoyii), yellowfin tuna (rabiles) (Thunnus albacares), bigeye tuna (Thunnus obesus) or skipjack tuna (Euthynnus (Katsuwonus) pelamis). 2o.-A, fraction I, subsection a). 02 Of pilchard (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.) or sprat (Sprattus sprattus). 2o.-A, fraction I, subsection a). 03 Of anchovies (Engraulis spp.). 2o.-A, fraction I, subsection a). 99 Others. 2o.-A, fraction I, subsection a).
0304.61.01 Tilapias (Oreochromis spp.).
00 Tilapias (Oreochromis spp.). 2o.-A, fraction I, subsection a).
0304.62.01 Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.).
00 Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.).
2o.-A, fraction I, subsection a).
0304.63.01 Nile perch (Lates niloticus).
00 Nile perch (Lates niloticus). 2o.-A, fraction I, subsection a).
0304.69.99 Others.
00 Others. 2o.-A, fraction I, subsection a).
0304.71.01 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus).
00 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus).
2o.-A, fraction I, subsection a).
0304.72.01 Haddock (Melanogrammus aeglefinus).
00 Haddock (Melanogrammus aeglefinus). 2o.-A, fraction I, subsection a).
0304.73.01 Pollock (Pollachius virens).
00 Pollock (Pollachius virens). 2o.-A, fraction I, subsection a).
0304.74.01 Hakes (Merluccius spp., Urophycis spp.).
01 Of Panamanian hake (Merluccius angustimanus) or Northern Pacific hake (Merluccius productus). 2o.-A, fraction I, subsection a). 99 Others. 2o.-A, fraction I, subsection a).
0304.75.01 Alaska pollock (Theragra chalcogramma).
00 Alaska pollock (Theragra chalcogramma). 2o.-A, fraction I, subsection a).
0304.79.99 Others.
00 Others. 2o.-A, fraction I, subsection a).

202 OFFICIAL GAZETTE Tuesday, January 7, 2025
0304.81.01 Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho).
00 Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho). 2o.-A, fraction I, subsection a).
0304.82.01 Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster).
00 Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster). 2o.-A, fraction I, subsection a).
0304.83.01 Flatfish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae).
00 Flatfish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae). 2o.-A, fraction I, subsection a).
0304.84.01 Swordfish (Xiphias gladius).
00 Swordfish (Xiphias gladius). 2o.-A, fraction I, subsection a).
0304.85.01 Antarctic toothfish and black toothfish (black hake, deep-sea cod, black notothenias) (Dissostichus spp.).
00 Antarctic toothfish and black toothfish (black hake, deep-sea cod, black notothenias) (Dissostichus spp.). 2o.-A, fraction I, subsection a).
0304.86.01 Herring (Clupea harengus, Clupea pallasii).
00 Herring (Clupea harengus, Clupea pallasii). 2o.-A, fraction I, subsection a).
0304.87.01 Tunas (genus Thunnus), skipjack (skipjack tuna) (Katsuwonus pelamis).
00 Tunas (genus Thunnus), skipjack (skipjack tuna) (Katsuwonus pelamis).
2o.-A, fraction I, subsection a).
0304.89.99 Others.
01 Of pilchard (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.) or sprat (Sprattus sprattus). 2o.-A, fraction I, subsection a). 02 Of anchovies (Engraulis spp.). 2o.-A, fraction I, subsection a). 99 Others. 2o.-A, fraction I, subsection a).
0304.91.01 Swordfish (Xiphias gladius).
00 Swordfish (Xiphias gladius). 2o.-A, fraction I, subsection a).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 203
0304.92.01 Antarctic toothfish and black toothfish (black hake, deep-sea cod, black notothenias) (Dissostichus spp.).
00 Antarctic toothfish and black toothfish (black hake, deep-sea cod, black notothenias) (Dissostichus spp.). 2o.-A, fraction I, subsection a).
0304.93.01 Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carps (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakehead fish (Channa spp.).
00 Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carps (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakehead fish (Channa spp.). Except for glass eels. 2o.-A, fraction I, subsection a).
0304.94.01 Alaska pollock (Theragra chalcogramma).
00 Alaska pollock (Theragra chalcogramma). 2o.-A, fraction I, subsection a).
0304.95.01 Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, except Alaska pollock (Theragra chalcogramma).
01 Of Panamanian hake (Merluccius angustimanus) or Northern Pacific hake (Merluccius productus). 2o.-A, fraction I, subsection a). 99 Others. 2o.-A, fraction I, subsection a).
0304.96.01 Sharks and other elasmobranchs.
00 Sharks and other elasmobranchs. 2o.-A, fraction I, subsection a).
0304.99.99 Others.
01 Of Atlantic bluefin tuna (Thunnus thynnus), Pacific bluefin tuna (Thunnus orientalis), Southern bluefin tuna (Thunnus maccoyii), yellowfin tuna (rabiles) (Thunnus albacares), bigeye tuna (Thunnus obesus) or skipjack tuna (Euthynnus (Katsuwonus) pelamis). 2o.-A, fraction I, subsection a). 02 Of Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho). 2o.-A, fraction I, subsection a). 03 Of pilchard (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.) or sprat (Sprattus sprattus). 2o.-A, fraction I, subsection a).

204 OFFICIAL GAZETTE Tuesday, January 7, 2025
04 Of anchovies (Engraulis spp.). 2o.-A, fraction I, subsection a).
99 Others. 2o.-A, fraction I, subsection a).
0305.20.01 Fish livers, roe and milt, dried, smoked, salted or in brine.
00 Fish livers, roe and milt, dried, smoked, salted or in brine.
Except for caviar. 2o.-A, fraction I, subsection a).
0305.31.01 Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carps (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakehead fish (Channa spp.).
00 Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carps (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakehead fish (Channa spp.). Except for glass eels. 2o.-A, fraction I, subsection a).
0305.32.01 Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae.
01 Of Panamanian hake (Merluccius angustimanus) or Northern Pacific hake (Merluccius productus). 2o.-A, fraction I, subsection a). 99 Others. 2o.-A, fraction I, subsection a).
0305.39.99 Others.
01 Of Atlantic bluefin tuna (Thunnus thynnus), Pacific bluefin tuna (Thunnus orientalis), Southern bluefin tuna (Thunnus maccoyii), yellowfin tuna (rabiles) (Thunnus albacares), bigeye tuna (Thunnus obesus) or skipjack tuna (Euthynnus (Katsuwonus) pelamis). 2o.-A, fraction I, subsection a). 02 Of Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho). 2o.-A, fraction I, subsection a). 03 Of swordfish (Xiphias gladius). 2o.-A, fraction I, subsection a). 04 Of pilchard (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.) or sprat (Sprattus sprattus). 2o.-A, fraction I, subsection a). 05 Of anchovies (Engraulis spp.). 2o.-A, fraction I, subsection a). 99 Others. 2o.-A, fraction I, subsection a).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 205
0305.42.01 Herring (Clupea harengus, Clupea pallasii).
00 Herring (Clupea harengus, Clupea pallasii). 2o.-A, fraction I, subsection a).
0305.43.01 Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster).
00 Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster). 2o.-A, fraction I, subsection a).
0305.44.01 Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carps (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakehead fish (Channa spp.).
00 Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carps (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakehead fish (Channa spp.). Except for glass eels. 2o.-A, fraction I, subsection a).
0305.49.99 Others.
01 Smoked hake, except those included in commercial identification number 0305.49.99.02. 2o.-A, fraction I, subsection a). 02 Panamanian hake (Merluccius angustimanus) or Northern Pacific hake (Merluccius productus). Except for caviar. Except for smoked salmon. 2o.-A, fraction I, subsection a). 03 Atlantic bluefin tuna (Thunnus thynnus), Pacific bluefin tuna (Thunnus orientalis), Southern bluefin tuna (Thunnus maccoyii), yellowfin tuna (rabiles) (Thunnus albacares), bigeye tuna (Thunnus obesus) or skipjack tuna (Euthynnus (Katsuwonus) pelamis). Except for caviar. Except for smoked salmon. 2o.-A, fraction I, subsection a). 04 Swordfish (Xiphias gladius). Except for caviar. Except for smoked salmon. 2o.-A, fraction I, subsection a). 05 Pilchard (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.) or sprat (Sprattus sprattus). Except for caviar. Except for smoked salmon. 2o.-A, fraction I, subsection a). 06 Anchovies (Engraulis spp.). Except for caviar. Except for smoked salmon. 2o.-A, fraction I, subsection a). 99 Others. Except for caviar. Except for smoked salmon. 2o.-A, fraction I, subsection a).

206 OFFICIAL GAZETTE Tuesday, January 7, 2025
0305.51.02 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
01 Cod of the ling variety. 2o.-A, fraction I, subsection a).
99 Others. 2o.-A, fraction I, subsection a).
0305.59.99 Others.
01 Hake, except those included in commercial identification number 0305.59.99.02.
Except for glass eels. 2o.-A, fraction I, subsection a).
02 Panamanian hake (Merluccius angustimanus) or Northern Pacific hake (Merluccius productus). Except for glass eels. 2o.-A, fraction I, subsection a). 03 Atlantic bluefin tuna (Thunnus thynnus), Pacific bluefin tuna (Thunnus orientalis), Southern bluefin tuna (Thunnus maccoyii), yellowfin tuna (rabiles) (Thunnus albacares), bigeye tuna (Thunnus obesus) or skipjack tuna (Euthynnus (Katsuwonus) pelamis). Except for glass eels. 2o.-A, fraction I, subsection a). 04 Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho). Except for glass eels. 2o.-A, fraction I, subsection a). 05 Swordfish (Xiphias gladius). Except for glass eels. 2o.-A, fraction I, subsection a). 06 Pilchard (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.) or sprat (Sprattus sprattus). Except for glass eels. 2o.-A, fraction I, subsection a). 07 Anchovies (Engraulis spp.), except boquerón bucanero (Encrasicholina punctife), boquerón aduanero (Encrasicholina heteroloba), boquerón bombra (Stolephous commersonii) or boquerón de Andhra (Stolephous andhraensis). Except for glass eels. 2o.-A, fraction I, subsection a). 99 Others. Except for glass eels. 2o.-A, fraction I, subsection a).
0305.61.01 Herring (Clupea harengus, Clupea pallasii).
00 Herring (Clupea harengus, Clupea pallasii). 2o.-A, fraction I, subsection a).
0305.62.01 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus).
00 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus).
2o.-A, fraction I, subsection a).
0305.63.01 Anchovies (Engraulis spp.).
00 Anchovies (Engraulis spp.). 2o.-A, fraction I, subsection a).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 207
0305.64.01 Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carps (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakehead fish (Channa spp.).
00 Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carps (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakehead fish (Channa spp.). Except for glass eels. 2o.-A, fraction I, subsection a).
0305.69.99 Others.
01 Atlantic bluefin tuna (Thunnus thynnus), Pacific bluefin tuna (Thunnus orientalis), Southern bluefin tuna (Thunnus maccoyii), yellowfin tuna (rabiles) (Thunnus albacares), bigeye tuna (Thunnus obesus) or skipjack tuna (Euthynnus (Katsuwonus) pelamis). 2o.-A, fraction I, subsection a). 02 Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho). 2o.-A, fraction I, subsection a). 03 Swordfish (Xiphias gladius). 2o.-A, fraction I, subsection a). 04 Pilchard (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.) or sprat (Sprattus sprattus). 2o.-A, fraction I, subsection a). 05 Panamanian hake (Merluccius angustimanus) or Northern Pacific hake (Merluccius productus). 2o.-A, fraction I, subsection a). 99 Others. 2o.-A, fraction I, subsection a).
0305.71.01 Shark fins.
00 Shark fins. 2o.-A, fraction I, subsection a).
0305.72.01 Fish heads, tails and swim bladders.
01 Of Atlantic bluefin tuna (Thunnus thynnus), Pacific bluefin tuna (Thunnus orientalis), Southern bluefin tuna (Thunnus maccoyii), yellowfin tuna (rabiles) (Thunnus albacares), bigeye tuna (Thunnus obesus) or skipjack tuna (Euthynnus (Katsuwonus) pelamis). Except for smoked salmon. 2o.-A, fraction I, subsection a). 02 Of Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho). Except for smoked salmon. 2o.-A, fraction I, subsection a).

208 OFFICIAL GAZETTE Tuesday, January 7, 2025
03 Of swordfish (Xiphias gladius). Except for smoked salmon.
2o.-A, fraction I, subsection a).
04 Of pilchard (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.) or sprat (Sprattus sprattus). Except for smoked salmon. 2o.-A, fraction I, subsection a). 05 Of anchovies (Engraulis spp.). Except for smoked salmon. 2o.-A, fraction I, subsection a). 06 Of Panamanian hake (Merluccius angustimanus) or Northern Pacific hake (Merluccius productus). Except for smoked salmon. 2o.-A, fraction I, subsection a). 99 Others. Except for smoked salmon. 2o.-A, fraction I, subsection a).
0305.79.99 Others.
01 Of Atlantic bluefin tuna (Thunnus thynnus), Pacific bluefin tuna (Thunnus orientalis), Southern bluefin tuna (Thunnus maccoyii), yellowfin tuna (rabiles) (Thunnus albacares), bigeye tuna (Thunnus obesus) or skipjack tuna (Euthynnus (Katsuwonus) pelamis). Except for smoked salmon. 2o.-A, fraction I, subsection a). 02 Of Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho). Except for smoked salmon. 2o.-A, fraction I, subsection a). 03 Of swordfish (Xiphias gladius). Except for smoked salmon. 2o.-A, fraction I, subsection a). 04 Of pilchard (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.) or sprat (Sprattus sprattus). Except for smoked salmon. 2o.-A, fraction I, subsection a). 05 Of anchovies (Engraulis spp.). Except for smoked salmon. 2o.-A, fraction I, subsection a). 06 Of Panamanian hake (Merluccius angustimanus) or Northern Pacific hake (Merluccius productus). Except for smoked salmon. 2o.-A, fraction I, subsection a). 99 Others. Except for smoked salmon. 2o.-A, fraction I, subsection a).
0306.11.01 Lobsters (Palinurus spp., Panulirus spp., Jasus spp.).
00 Lobsters (Palinurus spp., Panulirus spp., Jasus spp.). 2o.-A, fraction I, subsection a).
0306.12.01 Lobsters (Homarus spp.).
00 Lobsters (Homarus spp.). 2o.-A, fraction I, subsection a).
0306.14.01 Crabs (except macrurans).
00 Crabs (except macrurans). 2o.-A, fraction I, subsection a).
0306.15.01 Langoustines (Nephrops norvegicus).
00 Langoustines (Nephrops norvegicus). 2o.-A, fraction I, subsection a).
0306.16.01 Shrimp, prawns and other cold-water Natantia decapods (Pandalus spp., Crangon crangon).
00 Shrimp, prawns and other cold-water Natantia decapods (Pandalus spp., Crangon crangon). 2o.-A, fraction I, subsection b).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 209
0306.17.91 Other shrimp, prawns and other decapods Natantia.
00 Other shrimp, prawns and other decapods Natantia.
2o.-A, fraction I, subsection a).
0306.19.99 Others.
00 Others. 2o.-A, fraction I, subsection a).
0306.31.01 Lobsters (Palinurus spp., Panulirus spp., Jasus spp.).
00 Lobsters (Palinurus spp., Panulirus spp., Jasus spp.). 2o.-A, fraction I, subsection a).
0306.32.01 Lobsters (Homarus spp.).
00 Lobsters (Homarus spp.). 2o.-A, fraction I, subsection a).
0306.33.01 Crabs (except macrurans).
00 Crabs (except macrurans). 2o.-A, fraction I, subsection a).
0306.34.01 Langoustines (Nephrops norvegicus).
00 Langoustines (Nephrops norvegicus). 2o.-A, fraction I, subsection a).
0306.35.01 Broodstock and post-larvae of penaeid shrimp and prawns for aquaculture.
00 Broodstock and post-larvae of penaeid shrimp and prawns for aquaculture.
2o.-A, fraction I, subsection a).
0306.35.99 Others.
00 Others. 2o.-A, fraction I, subsection a).
0306.36.01 Broodstock and post-larvae of penaeid shrimp and prawns for aquaculture.
00 Broodstock and post-larvae of penaeid shrimp and prawns for aquaculture.
2o.-A, fraction I, subsection a).
0306.36.99 Others.
00 Others. 2o.-A, fraction I, subsection a).
0307.11.01 Live, fresh or chilled.
00 Live, fresh or chilled. 2o.-A, fraction I, subsection a).
0307.12.01 Frozen.
00 Frozen. 2o.-A, fraction I, subsection a).
0307.19.99 Other.
00 Other. 2o.-A, fraction I, subsection a).
0307.21.01 Live, fresh or chilled.
00 Live, fresh or chilled. 2o.-A, fraction I, subsection a).

210 OFFICIAL GAZETTE Tuesday, January 7, 2025
0307.22.01 Frozen.
00 Frozen. 2o.-A, fraction I, subsection a).
0307.29.99 Others.
00 Others. 2o.-A, fraction I, subsection a).
0307.31.01 Live, fresh or chilled.
00 Live, fresh or chilled. 2o.-A, fraction I, subsection a).
0307.32.01 Frozen.
00 Frozen. 2o.-A, fraction I, subsection a).
0307.39.99 Others.
00 Others. 2o.-A, fraction I, subsection a).
0307.42.02 Live, fresh or chilled.
01 Squid. 2o.-A, fraction I, subsection a).
99 Others. 2o.-A, fraction I, subsection a).
0307.43.02 Frozen.
01 Squid. 2o.-A, fraction I, subsection a).
99 Others. 2o.-A, fraction I, subsection a).
0307.49.99 Others.
01 Squid. 2o.-A, fraction I, subsection a).
99 Others. 2o.-A, fraction I, subsection a).
0307.51.01 Live, fresh or chilled.
00 Live, fresh or chilled. 2o.-A, fraction I, subsection a).
0307.52.01 Frozen.
00 Frozen. 2o.-A, fraction I, subsection a).
0307.59.99 Others.
00 Others. 2o.-A, fraction I, subsection a).
0307.60.01 Snails, except sea snails.
00 Snails, except sea snails. 2o.-A, fraction I, subsection a).
0307.71.01 Live, fresh or chilled.
00 Live, fresh or chilled. 2o.-A, fraction I, subsection a).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 211
0307.72.01 Frozen.
00 Frozen. 2o.-A, fraction I, subsection a).
0307.79.99 Others.
00 Others. 2o.-A, fraction I, subsection a)
0307.81.01 Abalone or sea ears (Haliotis spp.), live, fresh or chilled.
00 Abalone or sea ears (Haliotis spp.), live, fresh or chilled.
2o.-A, fraction I, subsection a).
0307.83.01 Abalone or sea ears (Haliotis spp.), frozen.
00 Abalone or sea ears (Haliotis spp.), frozen. 2o.-A, fraction I, subsection a).
0307.91.01 Live, fresh or chilled.
00 Live, fresh or chilled. 2o.-A, fraction I, subsection a).
0307.92.01 Frozen.
00 Frozen. 2o.-A, fraction I, subsection a).
0307.99.99 Others.
00 Others. 2o.-A, fraction I, subsection a).
0308.11.01 Live, fresh or chilled.
00 Live, fresh or chilled. 2o.-A, fraction I, subsection a).
0308.12.01 Frozen.
00 Frozen. 2o.-A, fraction I, subsection a).
0308.19.99 Others.
00 Others. 2o.-A, fraction I, subsection a).
0308.21.01 Live, fresh or chilled.
00 Live, fresh or chilled. 2o.-A, fraction I, subsection a).
0308.22.01 Frozen.
00 Frozen. 2o.-A, fraction I, subsection a).
0308.29.99 Others.
00 Others. 2o.-A, fraction I, subsection a).
0308.30.01 Jellyfish (Rhopilema spp.).
00 Jellyfish (Rhopilema spp.). 2o.-A, fraction I, subsection a).
0308.90.99 Others.
00 Others. 2o.-A, fraction I, subsection a).

212 OFFICIAL GAZETTE Tuesday, January 7, 2025
0309.10.01 Of fish.
00 Of fish. 2o.-A, fraction I, subsection a).
0309.90.99 Others.
00 Others. 2o.-A, fraction I, subsection a).
Chapter 04.
Milk and dairy products; bird eggs; natural honey; edible animal products not elsewhere specified or included:
Tariff fraction and NICO
Description Caveat Legal basis of the VAT Law
Chapter 04 All tariff fractions included in
Chapter 04 of the TIGIE.
Except for drinking yogurt; fermented dairy products for drinking; for industrial use (other than the food industry).
Article 2o.-A, fraction I,
subsection b).
Chapter 05.
Other animal products not elsewhere specified or included:
Tariff fraction and NICO
Description Caveat Legal basis of the VAT Law
0504.00.01 Intestines, bladders and stomachs of animals, other than
fish, whole or pieces, fresh, chilled, frozen, salted or in brine, dried or smoked. 00 Intestines, bladders and stomachs of animals, other than fish, whole or pieces, fresh, chilled, frozen, salted or in brine, dried or smoked. 2o.-A, fraction I, subsection a).
0508.00.02 Coral and similar materials, in the rough or simply
prepared, but not worked further; shells and shells of molluscs, crustaceans or echinoderms, and cuttlebones, in the rough or simply prepared, but not cut into a definite shape, even in powder and waste. 00 Coral and similar materials, in the rough or simply prepared, but not worked further; shells and shells of molluscs, crustaceans or echinoderms, and cuttlebones, in the rough or simply prepared, but not cut into a definite shape even in powder and waste. Only cuttlebone (cuttlebone bones). 2o.-A, fraction I, subsection a).
0511.10.01 Bovine semen.
00 Bovine semen. 2o.-A, fraction I, subsection a).
0511.91.02 Artemia cysts (including vacuum-packed),
polychaetes and krill for aquaculture.
00 Artemia cysts (including vacuum-packed), polychaetes and krill for aquaculture.
2o.-A, fraction I, subsection a).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 213
0511.91.99 Others.
99 Others. Only the artemia.
2o.-A, fraction I, subsection a).
0511.99.01 Cochineal, whole or powdered.
00 Cochineal, whole or powdered. Only the whole cochineal.
2o.-A, fraction I, subsection a).
0511.99.03 Semen.
00 Semen. 2o.-A, fraction I, subsection a).
0511.99.04 Fertilized eggs, seeds, larvae and embryos of
aquatic species for aquaculture.
00 Fertilized eggs, seeds, larvae and embryos of aquatic species for aquaculture.
2o.-A, fraction I, subsection a).
0511.99.05 Embryos of cattle species,
equine, porcine, ovine and caprine.
00 Embryos of cattle species, equine, porcine, ovine and caprine.
2o.-A, fraction I, subsection a).
0511.99.99 Others.
01 Tendons and nerves; trimmings and other analogous waste.
Only because they are non-industrialized animals.
2o.-A, fraction I, subsection a).
99 Others. Only because they are non-industrialized animals.
2o.-A, fraction I, subsection a).
Chapter 06.
Live plants and floriculture products:
Tariff fraction and NICO
Description Caveat Legal basis of the VAT Law
0601.10.09 Bulbs, corms, tubers, roots and tuberous
roots, rhizomes and turions, in vegetative dormancy.
01 Gladiolus bulbs. 2o.-A, fraction I, subsection a).
02 Tulip bulbs. 2o.-A, fraction I, subsection a).
03 Lily bulbs. 2o.-A, fraction I, subsection a).
99 Others. 2o.-A, fraction I, subsection a).
0601.20.10 Bulbs, corms, tubers, roots and tuberous
roots, rhizomes and turions, in vegetation or in flower; chicory plants and roots.
00 Bulbs, corms, tubers, roots and tuberous roots, rhizomes and turions, in vegetation or in flower; plants and chicory roots. 2o.-A, fraction I, subsection a).
0602.10.07 Unrooted cuttings and grafts.
00 Unrooted cuttings and grafts. 2o.-A, fraction I, subsection a).

214 OFFICIAL GAZETTE Tuesday, January 7, 2025
0602.20.04 Trees, shrubs and bushes, of fruit or other edible fruits
even grafted.
01 Fruit trees or shrubs. 2o.-A, fraction I, subsection a).
02 Plants for grafting (budding), of length less than or equal to 80 cm.
2o.-A, fraction I, subsection a).
99 Others. 2o.-A, fraction I, subsection a).
0602.30.01 Rhododendrons and azaleas, even grafted.
00 Rhododendrons and azaleas, even grafted. 2o.-A, fraction I, subsection a).
0602.40.01 Cuttings, plants or seedlings of roses, with or without
root, even grafted.
00 Cuttings, plants or seedlings of roses, with or without root, even grafted.
2o.-A, fraction I, subsection a).
0602.40.99 Others.
00 Others. 2o.-A, fraction I, subsection a).
0602.90.06 Rooted cuttings.
00 Rooted cuttings. 2o.-A, fraction I, subsection a).
0602.90.07 Live aquatic plants, including their bulbs and their
parts, for aquaculture.
00 Live aquatic plants, including their bulbs and their parts, for aquaculture.
2o.-A, fraction I, subsection a).
0602.90.99 Others.
01 Mushroom white (mycelium). 2o.-A, fraction I, subsection a).
02 Plants with primordial roots. 2o.-A, fraction I, subsection a).
03 Orchid plants. 2o.-A, fraction I, subsection a).
99 Others. 2o.-A, fraction I, subsection a).
0603.11.01 Roses.
00 Roses. Except those products that are bleached, dyed, impregnated or prepared in another way. 2o.-A, fraction I, subsection a).
0603.12.01 Carnations.
00 Carnations. Except those products that are bleached, dyed, impregnated or prepared in another way. 2o.-A, fraction I, subsection a).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 215
0603.13.01 Orchids.
00 Orchids. Except those products that are bleached, dyed, impregnated or prepared in another way. 2o.-A, fraction I, subsection a).
0603.14.02 Chrysanthemums.
00 Chrysanthemums. Except those products that are bleached, dyed, impregnated or prepared in another way. 2o.-A, fraction I, subsection a).
0603.15.01 Lilies (Lilium spp.).
00 Lilies (Lilium spp.). Except those products that are bleached, dyed, impregnated or prepared in another way. 2o.-A, fraction I, subsection a).
0603.19.99 Others.
01 Gladiolus. Except those products that are bleached, dyed, impregnated or prepared in another way. 2o.-A, fraction I, subsection a). 91 Other fresh flowers. Except those products that are bleached, dyed, impregnated or prepared in another way. 2o.-A, fraction I, subsection a). 99 Others. Except those products that are bleached, dyed, impregnated or prepared in another way. 2o.-A, fraction I, subsection a).
0603.90.99 Others.
00 Others. Except those products that are bleached, dyed, impregnated or prepared in another way. 2o.-A, fraction I, subsection a).

216 OFFICIAL GAZETTE Tuesday, January 7, 2025
0604.20.01 Moss of the genus Sphagnum.
00 Moss of the genus Sphagnum. Except those products that are bleached, dyed, impregnated or prepared in another way. 2o.-A, fraction I, subsection a).
0604.20.99 Others.
01 Foliage or leaves. Except those products that are bleached, dyed, impregnated or prepared in another way. 2o.-A, fraction I, subsection a). 02 Christmas trees. Except those products that are bleached, dyed, impregnated or prepared in another way. 2o.-A, fraction I, subsection a). 99 Others. Except those products that are bleached, dyed, impregnated or prepared in another way. 2o.-A, fraction I, subsection a).
0604.90.01 Moss of the genus Sphagnum.
00 Moss of the genus Sphagnum. Except those products that are bleached, dyed, impregnated or prepared in another way. 2o.-A, fraction I, subsection a).
0604.90.99 Others.
01 Foliage or leaves. Except those products that are bleached, dyed, impregnated or prepared in another way. 2o.-A, fraction I, subsection a). 99 Others. Except those products that are bleached, dyed, impregnated or prepared in another way. 2o.-A, fraction I, subsection a).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 217
Chapter 07.
Vegetables, plants, roots and tubers for food:
Tariff fraction and NICO
Description Caveat Legal basis of the VAT Law
Chapter 07 All tariff fractions included in the
Chapter 07 of the TIGIE.
Article 2o.-A, fraction I,
subsection a).
Chapter 08.
Fruits and edible nuts; peels of citrus fruits (citrus), melons or watermelons:
Tariff fraction and NICO
Description Caveat Legal basis of the VAT Law
Chapter 08 All tariff fractions included in the
Chapter 08 of the TIGIE.
Article 2o.-A, fraction I,
subsection a).
Chapter 09.
Coffee, tea, yerba mate and spices:
Tariff fraction and NICO
Description Caveat Legal basis of the VAT Law
Chapter 09 All tariff fractions included in the
Chapter 09 of the TIGIE.
Article 2o.-A, fraction I,
subsection b).
Chapter 10.
Cereals:
Tariff fraction and NICO
Description Caveat Legal basis of the VAT Law
Chapter 10 All tariff fractions included in the
Chapter 10 of the TIGIE.
Article 2o.-A, fraction I,
subsection a).
Chapter 11.
Mill products; malt; starch and flour; inulin; wheat gluten:
Tariff fraction and NICO
Description Caveat Legal basis of the VAT Law
1101.00.01 Wheat or emmer flour.
00 Wheat or emmer flour. 2o.-A, fraction I, subsection b).
1102.20.01 Corn flour.
00 Corn flour. 2o.-A, fraction I, subsection b).
1102.90.99 Other.
01 Rice flour. 2o.-A, fraction I, subsection b).
99 Other. 2o.-A, fraction I, subsection b).

218 OFFICIAL GAZETTE Tuesday, January 7, 2025
1103.11.01 Of wheat.
00 Of wheat. 2o.-A, fraction I, subsection b).
1103.13.01 Of corn.
00 Of corn. 2o.-A, fraction I, subsection b).
1103.19.91 Of other cereals.
01 Of oats. 2o.-A, fraction I, subsection b).
99 Others. 2o.-A, fraction I, subsection b).
1103.20.02 Pellets.
01 Of wheat. 2o.-A, fraction I, subsection b).
99 Others. 2o.-A, fraction I, subsection b).
1104.12.01 Of oats.
00 Of oats. 2o.-A, fraction I, subsection b).
1104.19.91 Of other cereals.
00 Of other cereals. 2o.-A, fraction I, subsection b).
1104.22.01 Of oats.
00 Of oats. 2o.-A, fraction I, subsection b).
1104.23.01 Of corn.
00 Of corn. 2o.-A, fraction I, subsection b).
1104.29.91 Of other cereals.
00 Of other cereals. 2o.-A, fraction I, subsection b).
1104.30.01 Whole, crushed, flaked or ground cereal germ.
00 Whole, crushed, flaked or ground cereal germ.
2o.-A, fraction I, subsection b).
1105.10.01 Flour, semolina and powder.
00 Flour, semolina and powder. 2o.-A, fraction I, subsection b).
1105.20.01 Flakes, granules and pellets.
00 Flakes, granules and pellets. 2o.-A, fraction I, subsection b).
1106.10.01 Of vegetables of heading 07.13.
00 Of vegetables of heading 07.13. 2o.-A, fraction I, subsection b).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 219
1106.20.02 Of sago or of the roots or tubers of heading
07.14.
00 Of sago or of the roots or tubers of heading 07.14. 2o.-A, fraction I, subsection b).
1106.30.02 Of products of Chapter 08.
00 Of products of Chapter 08. 2o.-A, fraction I, subsection b).
1108.11.01 Wheat starch.
00 Wheat starch. 2o.-A, fraction I, subsection b).
1108.12.01 Corn starch.
00 Corn starch. 2o.-A, fraction I, subsection b).
1108.13.01 Potato starch.
00 Potato starch. 2o.-A, fraction I, subsection b).
1108.14.01 Cassava starch.
00 Cassava starch. 2o.-A, fraction I, subsection b).
1108.19.91 Other starches and flours.
00 Other starches and flours. 2o.-A, fraction I, subsection b).
1108.20.01 Inulin.
00 Inulin. 2o.-A, fraction I, subsection b).
1109.00.01 Wheat gluten, even dry.
00 Wheat gluten, even dry. 2o.-A, fraction I, subsection b).
Chapter 12.
Oil seeds and fruits; various seeds and fruits; industrial or medicinal plants; straw and fodder:
Tariff fraction and NICO
Description Caveat Legal basis of the VAT Law
1201.10.01 For sowing.
00 For sowing. 2o.-A, fraction I, subsection a).
1201.90.01 When the operation is carried out within the period
comprising between January 1 and September 30.
00 When the operation is carried out within the period comprising between January 1 and September 30. 2o.-A, fraction I, subsection a).
1201.90.02 When the operation is carried out within the period
comprising between October 1 and December 31.
00 When the operation is carried out within the period comprising between October 1 and December 31. 2o.-A, fraction I, subsection a).

220 OFFICIAL GAZETTE Tuesday, January 7, 2025
1202.30.01 For sowing.
00 For sowing. 2o.-A, fraction I, subsection a).
1202.41.01 With shell.
00 With shell. 2o.-A, fraction I, subsection a).
1202.42.01 Shelled, even broken.
00 Shelled, even broken. 2o.-A, fraction I, subsection a).
1203.00.01 Copra.
00 Copra. 2o.-A, fraction I, subsection a).
1204.00.01 Flax seeds, even broken.
00 Flax seeds, even broken. 2o.-A, fraction I, subsection a).
1205.10.01 Turnip seeds (nabina) or rapeseed with low
content of erucic acid.
00 Turnip seeds (nabina) or rapeseed with low content of erucic acid.
2o.-A, fraction I, subsection a).
1205.90.99 Other.
00 Other. 2o.-A, fraction I, subsection a).
1206.00.02 Sunflower seeds, even broken.
01 For sowing. 2o.-A, fraction I, subsection a).
99 Other. 2o.-A, fraction I, subsection a).
1207.10.01 Palm nuts and kernels (palmiste).
00 Palm nuts and kernels (palmiste). 2o.-A, fraction I, subsection a).
1207.21.01 For sowing.
00 For sowing. 2o.-A, fraction I, subsection a).
1207.29.99 Other.
00 Other. 2o.-A, fraction I, subsection a).
1207.30.01 Castor bean seeds.
00 Castor bean seeds. 2o.-A, fraction I, subsection a).
1207.40.01 Sesame seeds (sesame).
00 Sesame seeds (sesame). 2o.-A, fraction I, subsection a).
1207.50.01 Mustard seeds.
00 Mustard seeds. 2o.-A, fraction I, subsection a).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 221
1207.60.03 Safflower seeds, except for sowing, when
the operation is carried out within the period comprising between October 1 and December 31. 00 Safflower seeds, except for sowing, when the operation is carried out within the period comprising between October 1 and December 31. 2o.-A, fraction I, subsection a).
1207.60.99 Other.
00 Other. 2o.-A, fraction I, subsection a).
1207.70.01 Melon seeds.
00 Melon seeds. 2o.-A, fraction I, subsection a).
1207.91.01 Poppy seeds (poppy).
00 Poppy seeds (poppy). 2o.-A, fraction I, subsection a).
1207.99.99 Others.
00 Others. 2o.-A, fraction I, subsection a)
1208.10.01 Of beans (beans, beans, beans) of soy (soy).
00 Of beans (beans, beans, beans) of soy (soy). Only those destined to food.
2o.-A, fraction I, subsection b).
1208.90.99 Other.
00 Other. Only those destined to food.
2o.-A, fraction I, subsection b).
1209.10.01 Sugar beet seeds.
00 Sugar beet seeds. 2o.-A, fraction I, subsection a).
1209.21.01 Of alfalfa.
00 Of alfalfa. 2o.-A, fraction I, subsection a).
1209.22.01 Of clover (Trifolium spp.).
00 Of clover (Trifolium spp.). 2o.-A, fraction I, subsection a).
1209.23.01 Of fescues.
00 Of fescues. 2o.-A, fraction I, subsection a).
1209.24.01 Of Kentucky bluegrass (Poa pratensis L.).
00 Of Kentucky bluegrass (Poa pratensis L.). 2o.-A, fraction I, subsection a).
1209.25.01 Of ryegrass (Lolium multiflorum Lam., Lolium perenne
L.).
00 Of ryegrass (Lolium multiflorum Lam., Lolium perenne L.). 2o.-A, fraction I, subsection a).

222 OFFICIAL GAZETTE Tuesday, January 7, 2025
1209.29.04 Of beet, except sugar beet.
00 Of beet, except sugar beet. 2o.-A, fraction I, subsection a).
1209.29.99 Other.
01 For meadows and pastures, except English grass. 2o.-A, fraction I, subsection a). 02 Of sorghum, for sowing. 2o.-A, fraction I, subsection a). 99 Other. 2o.-A, fraction I, subsection a).
1209.30.01 Seeds of herbaceous plants used
mainly for their flowers.
00 Seeds of herbaceous plants used mainly for their flowers.
2o.-A, fraction I, subsection a).
1209.91.15 Vegetable seeds.
01 Of onion. 2o.-A, fraction I, subsection a).
02 Of tomato. 2o.-A, fraction I, subsection a).
03 Of carrot. 2o.-A, fraction I, subsection a).
04 Of radish. 2o.-A, fraction I, subsection a).
05 Of spinach. 2o.-A, fraction I, subsection a).
06 Of broccoli. 2o.-A, fraction I, subsection a).
07 Of pumpkin. 2o.-A, fraction I, subsection a).
08 Of cabbage. 2o.-A, fraction I, subsection a).
09 Of cauliflower. 2o.-A, fraction I, subsection a).
10 Of sweet peppers or peppers. 2o.-A, fraction I, subsection a).
11 Of lettuce. 2o.-A, fraction I, subsection a).
12 Of cucumber. 2o.-A, fraction I, subsection a).
99 Other. 2o.-A, fraction I, subsection a).
1209.99.99 Others.
01 Of melon. 2o.-A, fraction I, subsection a).
02 Of watermelon. 2o.-A, fraction I, subsection a).
99 Others. 2o.-A, fraction I, subsection a).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 223
1210.10.01 Hop cones, whole or in powder, not pressed into pellets.
00 Hop cones, whole or in powder, not pressed into pellets.
2o.-A, section I, subsection a).
1210.20.01 Hop cones, crushed, ground or in pellets; lupulin.
00 Hop cones, crushed, ground or in pellets; lupulin.
2o.-A, section I, subsection a).
1211.20.01 Ginseng roots, except those included in tariff heading 1211.20.02.
00 Ginseng roots, except those included in tariff heading 1211.20.02.
2o.-A, section I, subsection a).
1211.30.01 Coca leaves, except those included in tariff heading 1211.30.02.
00 Coca leaves, except those included in tariff heading 1211.30.02.
2o.-A, section I, subsection a).
1211.60.01 Bark of African cherry (Prunus africana).
00 Bark of African cherry (Prunus africana). 2o.-A, section I, subsection a).
1211.90.99 Other.
01 Chamomile. 2o.-A, section I, subsection a).
02 Tubers, roots, stems or parts of plants, even if powdered, when containing saponins whose aglycone grouping is a steroid. 2o.-A, section I, subsection a). 03 Jamaica flower. 2o.-A, section I, subsection a). 99 Others. 2o.-A, section I, subsection a).
1212.21.01 Frozen.
00 Frozen. 2o.-A, section I, subsection a).
1212.21.02 Dried algae of the species Porphyra Yezoensis or Porphyra Tenera (nori algae).
00 Dried algae of the species Porphyra Yezoensis or Porphyra Tenera (nori algae).
Only those intended for food consumption.
2o.-A, section I, subsection a) and/or subsection b).
1212.21.99 Others.
00 Others. Only non-industrialized.
Only those intended for food consumption.
2o.-A, section I, subsection a) and/or subsection b).
1212.29.01 Frozen.
00 Frozen. 2o.-A, section I, subsection a).

224 OFFICIAL GAZETTE Tuesday, January 7, 2025
1212.29.99 Others.
00 Others. Only non-industrialized.
Only those intended for food consumption.
2o.-A, section I, subsection a) and/or subsection b).
1212.91.01 Sugar beets.
00 Sugar beets. 2o.-A, section I, subsection a).
1212.92.02 Carob pods.
00 Carob pods. 2o.-A, section I, subsection a).
1212.93.01 Sugarcane.
00 Sugarcane. 2o.-A, section I, subsection a).
1212.94.02 Chicory roots.
00 Chicory roots. 2o.-A, section I, subsection a).
1212.99.99 Others.
00 Others. Only those intended for food consumption.
2o.-A, section I, subsection a).
1213.00.01 Straw and chaff of cereals, unprocessed, even if chopped, ground, pressed or in pellets.
00 Straw and chaff of cereals, unprocessed, even if chopped, ground, pressed or in pellets. Only non-industrialized. Only those intended for food consumption. 2o.-A, section I, subsection a) and/or subsection b).
1214.10.01 Alfalfa meal and pellets.
00 Alfalfa meal and pellets. 2o.-A, section I, subsection b).
1214.90.01 Alfalfa.
00 Alfalfa. 2o.-A, section I, subsection a).
1214.90.99 Others.
00 Others. 2o.-A, section I, subsection a) and/or subsection b).
Chapter 13.
Gums, resins and other vegetable juices and extracts:
Tariff heading and NICO Description Limitation Legal basis for the VAT Law
1302.32.01 Carob flour or mucilage
00 Carob flour or mucilage. Only non-industrialized.
Only those intended for food consumption.
Except additives.
2o.-A, section I, subsection a) and/or subsection b).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 225
1302.32.99 Others.
00 Others. Only non-industrialized.
Only those intended for food consumption.
Except additives.
2o.-A, section I, subsection a) and/or subsection b).
Chapter 14.
Plaiting materials and other vegetable products, not elsewhere specified or included:
Tariff heading and NICO Description Limitation Legal basis for the VAT Law
Chapter 14 All tariff headings included in Chapter 14 of the TIGIE.
Only non-industrialized.
Article 2o.-A, section I, subsection a) and/or subsection b).
Chapter 15.
Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes:
Tariff heading and NICO Description Limitation Legal basis for the VAT Law
1501.10.01 Lard.
00 Lard. Only those intended for food consumption.
2o.-A, section I, subsection b).
1501.20.91 Other pork fats.
00 Other pork fats. Only those intended for food consumption.
2o.-A, section I, subsection b).
1501.90.99 Others.
00 Others. Only those intended for food consumption.
2o.-A, section I, subsection b).
1502.10.01 Tallow.
00 Tallow. Only those intended for food consumption.
2o.-A, section I, subsection b).
1502.90.99 Others.
00 Others. Only those intended for food consumption.
2o.-A, section I, subsection b).
1503.00.02 Stearin solar, lard oil, oleostearin, oleomargarine and tallow oil, without emulsifying, mixing or otherwise preparing.
00 Stearin solar, lard oil, oleostearin, oleomargarine and tallow oil, without emulsifying, mixing or otherwise preparing. Only those intended for food consumption. 2o.-A, section I, subsection b).

226 OFFICIAL GAZETTE Tuesday, January 7, 2025
1504.10.01 From cod.
00 From cod. Only those intended for food consumption.
2o.-A, section I, subsection b).
1504.10.99 Others.
00 Others. Only those intended for food consumption.
2o.-A, section I, subsection b).
1504.20.02 Fish oils and their fractions, except liver oils.
01 From fish, except from cod and shark. Only those intended for food consumption.
2o.-A, section I, subsection b).
99 Others. Only those intended for food consumption.
2o.-A, section I, subsection b).
1504.30.01 Fats and oils of marine mammals and their fractions.
00 Fats and oils of marine mammals and their fractions. Only those intended for food consumption. 2o.-A, section I, subsection b).
1506.00.99 Others.
00 Others. Only those intended for food consumption.
2o.-A, section I, subsection b).
1507.10.01 Crude oil, even if degummed.
00 Crude oil, even if degummed. Only those intended for food consumption.
2o.-A, section I, subsection b).
1507.90.99 Others.
00 Others. Only those intended for food consumption.
2o.-A, section I, subsection b).
1508.10.01 Crude oil.
00 Crude oil. Only those intended for food consumption.
2o.-A, section I, subsection b).
1508.90.99 Others.
00 Others. Only those intended for food consumption.
2o.-A, section I, subsection b).
1509.20.01 Extra virgin olive oil.
00 Extra virgin olive oil. Only those intended for food consumption.
2o.-A, section I, subsection b).
1509.30.01 Virgin olive oil.
00 Virgin olive oil. Only those intended for food consumption.
2o.-A, section I, subsection b).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 227
1509.40.91 Other virgin olive oils.
00 Other virgin olive oils. Only those intended for food consumption.
2o.-A, section I, subsection b).
1509.90.99 Others.
01 Refined whose weight, including immediate packaging, is less than 50 kg.
Only those intended for food consumption.
2o.-A, section I, subsection b).
99 Others. Only those intended for food consumption.
2o.-A, section I, subsection b).
1510.10.01 Crude olive pomace oil.
00 Crude olive pomace oil. Only those intended for food consumption.
2o.-A, section I, subsection b).
1510.90.99 Others.
00 Others. Only those intended for food consumption.
2o.-A, section I, subsection b).
1511.10.01 Crude oil.
00 Crude oil. Only those intended for food consumption.
2o.-A, section I, subsection b).
1511.90.99 Others.
00 Others. Only those intended for food consumption.
2o.-A, section I, subsection b).
1512.11.01 Crude oils.
00 Crude oils. Only those intended for food consumption.
2o.-A, section I, subsection b).
1512.19.99 Others.
00 Others. Only those intended for food consumption.
2o.-A, section I, subsection b).
1512.21.01 Crude oil, even if without gosipol.
00 Crude oil, even if without gosipol. Only those intended for food consumption.
2o.-A, section I, subsection b).
1512.29.99 Others.
00 Others. Only those intended for food consumption.
2o.-A, section I, subsection b).
1513.11.01 Crude oil.
00 Crude oil. Only those intended for food consumption.
2o.-A, section I, subsection b).

228 OFFICIAL GAZETTE Tuesday, January 7, 2025
1513.19.99 Others.
00 Others. Only those intended for food consumption.
2o.-A, section I, subsection b).
1513.21.01 Crude oils.
00 Crude oils. Only those intended for food consumption.
2o.-A, section I, subsection b).
1513.29.99 Others.
00 Others. Only those intended for food consumption.
2o.-A, section I, subsection b).
1514.11.01 Crude oils.
00 Crude oils. Only those intended for food consumption.
2o.-A, section I, subsection b).
1514.19.99 Others.
00 Others. Only those intended for food consumption.
2o.-A, section I, subsection b).
1514.91.01 Crude oils.
00 Crude oils. Only those intended for food consumption.
2o.-A, section I, subsection b).
1514.99.99 Others.
00 Others. Only those intended for food consumption.
2o.-A, section I, subsection b).
1515.11.01 Crude oil.
00 Crude oil. Only those intended for food consumption.
2o.-A, section I, subsection b).
1515.19.99 Others.
00 Others. Only those intended for food consumption.
2o.-A, section I, subsection b).
1515.21.01 Crude oil.
00 Crude oil. Only those intended for food consumption.
2o.-A, section I, subsection b).
1515.29.99 Others.
00 Others. Only those intended for food consumption.
2o.-A, section I, subsection b).
1515.30.01 Castor oil and its fractions.
00 Castor oil and its fractions. Only those intended for food consumption.
2o.-A, section I, subsection b).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 229
1515.50.01 Sesame (sesamum) oil and its fractions.
00 Sesame (sesamum) oil and its fractions. Only those intended for food consumption. 2o.-A, section I, subsection b).
1516.10.01 Fats and oils, animal, and their fractions.
00 Fats and oils, animal, and their fractions. Only those intended for food consumption. 2o.-A, section I, subsection b).
1516.20.01 Fats and oils, vegetable, and their fractions.
00 Fats and oils, vegetable, and their fractions. Only those intended for food consumption. 2o.-A, section I, subsection b).
1517.10.01 Margarine, except liquid margarine.
00 Margarine, except liquid margarine. Only those intended for food consumption.
2o.-A, section I, subsection b).
1517.90.99 Others.
00 Others. Only those intended for food consumption.
2o.-A, section I, subsection b).
1518.00.99 Others.
00 Others. Only those intended for food consumption.
2o.-A, section I, subsection b).
Chapter 16.
Preparations of meat, fish, crustaceans, molluscs or other aquatic invertebrates, or of insects:
Tariff heading and NICO Description Limitation Legal basis for the VAT Law
1601.00.03 Sausages and similar products of meat, offal, blood or of insects;food preparations based on these products.
01 From poultry of the species Gallus domesticus or turkey (gallipavo).
2o.-A, section I, subsection b).
02 From porcine species. 2o.-A, section I, subsection b).
03 From insects. 2o.-A, section I, subsection b).
99 Others. 2o.-A, section I, subsection b).
1602.10.02 Homogenized preparations.
01 From insects. 2o.-A, section I, subsection b).
99 Others. 2o.-A, section I, subsection b).
1602.20.02 From liver of any animal.
00 From liver of any animal. 2o.-A, section I, subsection b).

230 OFFICIAL GAZETTE Tuesday, January 7, 2025
1602.31.01 From turkey (gallipavo).
00 From turkey (gallipavo). 2o.-A, section I, subsection b).
1602.32.01 From poultry of the species Gallus domesticus.
00 From poultry of the species Gallus domesticus. 2o.-A, section I, subsection b).
1602.39.99 Others.
00 Others. 2o.-A, section I, subsection b).
1602.41.01 Hams and ham pieces.
00 Hams and ham pieces. 2o.-A, section I, subsection b).
1602.42.01 Shoulders and shoulder pieces.
00 Shoulders and shoulder pieces. 2o.-A, section I, subsection b).
1602.49.91 Others, including mixtures.
01 Cooked pig skin in pieces (pellets). 2o.-A, section I, subsection b).
99 Others. 2o.-A, section I, subsection b).
1602.50.02 From bovine species.
00 From bovine species. 2o.-A, section I, subsection b).
1602.90.91 Others, including preparations of blood from any animal.
01 From insects. 2o.-A, section I, subsection b).
99 Others. 2o.-A, section I, subsection b).
1603.00.01 Meat extracts.
00 Meat extracts. 2o.-A, section I, subsection b).
1603.00.99 Others.
00 Others. 2o.-A, section I, subsection b).
1604.11.01 Salmon.
00 Salmon. 2o.-A, section I, subsection b).
1604.12.01 Herring.
00 Herring. 2o.-A, section I, subsection b).
1604.13.02 Sardines, pilchards and sprats.
01 Sardines. 2o.-A, section I, subsection b).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 231
02 Indian herring, pilchard or sprat (Sardinella brachysoma), fringescale sardinella (Sardinella fimbriata), Indian sardinella (Sardinella longiceps), blacktail sardinella (Sardinella melanura), Bali sardinella (Sardinella samarensis or lemuru) or golden sardinella (Sardinella gibbosa). 2o.-A, section I, subsection b). 99 Others. 2o.-A, section I, subsection b).
1604.14.04 Fillets (loins) of yellowfin tuna (Yellowfin Tuna), skipjack (Skip Jask) or bigeye tuna, weighing more than or equal to 0.5 kg but less than or equal to 7.5 kg, precooked, frozen and vacuum-packed in plastic bags, free of scales, spines, bone, skin and dark meat.
00 Fillets (loins) of yellowfin tuna (Yellowfin Tuna), skipjack (Skip Jask) or bigeye tuna, weighing more than or equal to 0.5 kg but less than or equal to 7.5 kg, precooked, frozen and vacuum-packed in plastic bags, free of scales, spines, bone, skin and dark meat. 2o.-A, section I, subsection b).
1604.14.99 Others.
01 Tunas (genus Thunus), except those included in commercial identification number 1604.14.99.02. 2o.-A, section I, subsection b). 02 Fillets (loins) of tunas (genus Thunus). 2o.-A, section I, subsection b). 99 Others. 2o.-A, section I, subsection b).
1604.15.01 Mackerel.
00 Mackerel. 2o.-A, section I, subsection b).
1604.16.02 Anchovies.
01 Fillets or their rolls, in oil. 2o.-A, section I, subsection b).
02 Bucanero anchovy (Encrasicholina punctifer), customs anchovy (Encrasicholina heteroloba), bombra anchovy (Stolephorus commersonii) or Andhra anchovy (Stolephorus andhraensis). 2o.-A, section I, subsection b). 99 Others. 2o.-A, section I, subsection b).
1604.17.01 Eels.
00 Eels. 2o.-A, section I, subsection b).
1604.19.99 Others.
01 From bonito of the genus Euthynnus, distinct from the variety Katsuwonus pelamis. 2o.-A, section I, subsection b). 02 Fillets (loins) of bonito of the genus Euthynnus, distinct from the variety Katsuwonus pelamis. 2o.-A, section I, subsection b). 03 From Panamanian hake (Merluccius angustimanus) or North Pacific hake (Merluccius productus). 2o.-A, section I, subsection b). 99 Others. 2o.-A, section I, subsection b).

232 OFFICIAL GAZETTE Tuesday, January 7, 2025
1604.20.91 Other fish preparations and preserves.
01 From sardines. 2o.-A, section I, subsection b).
02 From tuna, bonito, or other fish of the genus Euthynnus.
2o.-A, section I, subsection b).
03 From anchovies (Engraulis spp.). 2o.-A, section I, subsection b).
04 From tuna of the genus Thunnini. 2o.-A, section I, subsection b).
05 From Panamanian hake (Merluccius angustimanus) or North Pacific hake (Merluccius productus). 2o.-A, section I, subsection b). 06 Surimi and its preparations. 2o.-A, section I, subsection b). 07 Indian herring, pilchard or sprat (Sardinella brachysoma), fringescale sardinella (Sardinella fimbriata), Indian sardinella (Sardinella longiceps), blacktail sardinella (Sardinella melanura), Bali sardinella (Sardinella samarensis or lemuru) or golden sardinella (Sardinella gibbosa). 2o.-A, section I, subsection b). 91 Others from sardinella (Sardinella spp.) or sprat (Sprattus sprattus). 2o.-A, section I, subsection b). 99 Others. 2o.-A, section I, subsection b).
1605.10.02 Crabs (except macrurous).
01 Snow crabs. 2o.-A, section I, subsection b).
99 Others. 2o.-A, section I, subsection b).
1605.21.01 Presented in non-hermetic containers.
00 Presented in non-hermetic containers. 2o.-A, section I, subsection b).
1605.29.99 Others.
00 Others. 2o.-A, section I, subsection b).
1605.30.01 Lobsters.
00 Lobsters. 2o.-A, section I, subsection b).
1605.40.91 Other crustaceans.
00 Other crustaceans. 2o.-A, section I, subsection b).
1605.51.01 Oysters.
00 Oysters. 2o.-A, section I, subsection b).
1605.52.01 Scallops, volandeiras and other mollusks.
00 Scallops, volandeiras and other mollusks. 2o.-A, section I, subsection b).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 233
1605.53.01 Mussels.
00 Mussels. 2o.-A, section I, subsection b).
1605.54.01 Cuttlefish (jibias), bobtails, squid and cuttlefish.
00 Cuttlefish (jibias), bobtails, squid and cuttlefish. 2o.-A, section I, subsection b).
1605.55.01 Octopuses.
00 Octopuses. 2o.-A, section I, subsection b).
1605.56.01 Clams, cockles and ark shells.
00 Clams, cockles and ark shells. 2o.-A, section I, subsection b).
1605.57.01 Abalones or sea ears.
00 Abalones or sea ears. 2o.-A, section I, subsection b).
1605.58.01 Snails, except sea snails.
00 Snails, except sea snails. 2o.-A, section I, subsection b).
1605.59.99 Others.
00 Others. 2o.-A, section I, subsection b).
1605.61.01 Sea cucumbers.
00 Sea cucumbers. 2o.-A, section I, subsection b).
1605.62.01 Sea urchins.
00 Sea urchins. 2o.-A, section I, subsection b).
1605.63.01 Jellyfish.
00 Jellyfish. 2o.-A, section I, subsection b).
1605.69.99 Others.
00 Others. 2o.-A, section I, subsection b).
Chapter 17.
Sugars and confectionery:
Tariff heading and NICO Description Limitation Legal basis for the VAT Law
1701.12.05 From beet.
01 Sugar whose sucrose content by weight, in dry state, has a polarization equal to or greater than 99.2 but less than 99.5 degrees. 2o.-A, section I, subsection b). 02 Sugar whose sucrose content by weight, in dry state, has a polarization less than 99.2 degrees. 2o.-A, section I, subsection b).

234 OFFICIAL GAZETTE Tuesday, January 7, 2025
1701.13.01 Cane sugar mentioned in Note 2 of subheading of this Chapter.
00 Cane sugar mentioned in Note 2 of subheading of this Chapter.
2o.-A, section I, subsection b).
1701.14.91 Other cane sugars.
01 Sugar whose sucrose content by weight, in dry state, has a polarization equal to or greater than 99.2 but less than 99.5 degrees. 2o.-A, section I, subsection b). 02 Sugar whose sucrose content by weight, in dry state, has a polarization less than 99.2 degrees. 2o.-A, section I, subsection b).
1701.91.04 With addition of flavoring or coloring.
01 Sugar whose sucrose content by weight, in dry state, has a polarization equal to or greater than 99.2 degrees. 2o.-A, section I, subsection b). 02 Sugar whose sucrose content by weight, in dry state, has a polarization less than 99.2 degrees. 2o.-A, section I, subsection b).
1701.99.99 Others.
01 Sugar whose sucrose content by weight, in dry state, has a polarization equal to or greater than 99.5 but less than 99.7 degrees. 2o.-A, section I, subsection b). 02 Sugar whose sucrose content by weight, in dry state, has a polarization equal to or greater than 99.7 but less than 99.9 degrees. 2o.-A, section I, subsection b). 99 Others. 2o.-A, section I, subsection b).
1702.11.01 With a lactose content greater than or equal to 99% by weight, expressed as anhydrous lactose, calculated on dry product.
00 With a lactose content greater than or equal to 99% by weight, expressed as anhydrous lactose, calculated on dry product. 2o.-A, section I, subsection b).
1702.19.01 Lactose.
00 Lactose. Only when intended for food consumption.
2o.-A, section I, subsection b).
1702.19.99 Others.
00 Others. 2o.-A, section I, subsection b).
1702.20.01 Maple sugar and maple syrup.
00 Maple sugar and maple syrup. 2o.-A, section I, subsection b).
1702.30.01 Glucose and glucose syrup, without fructose or with a fructose content, on dry product, less than 20% by weight.
00 Glucose and glucose syrup, without fructose or with a fructose content, on dry product, less than 20% by weight. 2o.-A, section I, subsection b).
1702.40.01 Glucose.
00 Glucose. 2o.-A, section I, subsection b).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 235
1702.40.99 Others.
00 Others. 2o.-A, section I, subsection b).
1702.50.01 Chemically pure fructose.
00 Chemically pure fructose. Only when intended for food consumption.
2o.-A, section I, subsection b).
1702.60.91 Other fructoses and fructose syrup, with a fructose content on dry product greater than 50% by weight, except invert sugar.
03 From corn, with a fructose content, on dry product, greater than 50% but less than or equal to 60%, by weight. 2o.-A, section I, subsection b). 04 From agave, with a fructose content, on dry product, greater than 50% but less than or equal to 60%, by weight. 2o.-A, section I, subsection b). 05 From agave, with a fructose content, on dry product, greater than 60% but less than or equal to 80%, by weight. 2o.-A, section I, subsection b). 06 From agave, with a fructose content, calculated on dry product, greater than 80% but less than or equal to 99.9%, by weight. 2o.-A, section I, subsection b). 91 Other fructoses and fructose syrup, with a fructose content, on dry product, greater than 50% but less than or equal to 60%, by weight. 2o.-A, section I, subsection b). 92 Other fructoses and fructose syrup, with a fructose content, on dry product, greater than 60% but less than or equal to 80%, by weight. 2o.-A, section I, subsection b). 99 Others. 2o.-A, section I, subsection b).
1702.90.01 Refined liquid sugar and invert sugar.
00 Refined liquid sugar and invert sugar. 2o.-A, section I, subsection b).
1702.90.99 Others.
00 Others. 2o.-A, section I, subsection b).
1703.10.01 Molasses from sugarcane.
00 Molasses from sugarcane. 2o.-A, section I, subsection b).
1703.90.99 Others.
00 Others. 2o.-A, section I, subsection b).
1704.90.99 Others.
00 Others. 2o.-A, section I, subsection b ).

236 OFFICIAL GAZETTE Tuesday, January 7, 2025

Chapter 18.
Cocoa and preparations thereof:
Tariff Fraction and NICO

Description

Addendum

Legal Basis of the VAT Law

1801.00.02 Grijalva Cocoa.
00 Grijalva Cocoa.
2o.-A, Section I, subsection a) and/or subsection b).

1801.00.99 Others.
00 Others.
2o.-A, Section I, subsection a) and/or subsection b).

1802.00.01 Shells, skins and other cocoa residues.
00 Shells, skins and other cocoa residues.
2o.-A, Section I, subsection a).

1803.10.01 Undecorticated.
00 Undecorticated.
2o.-A, Section I, subsection b).

1803.20.01 Totally or partially defatted.
00 Totally or partially defatted.
2o.-A, Section I, subsection b).

1804.00.01 Cocoa butter, fat and oil.
00 Cocoa butter, fat and oil.
2o.-A, Section I, subsection b).

1805.00.01 Cocoa powder, not containing added sugar or other
sweetening matter.
00 Cocoa powder, not containing added sugar or other sweetening matter.
2o.-A, Section I, subsection b)

1806.10.01 Containing sugar or sweetening matter exceeding or
equal to 90%, by weight.
00 Containing sugar or sweetening matter exceeding or equal to 90%, by weight.
2o.-A, Section I, subsection b)

1806.10.99 Others.
00 Others. Except dietary supplements.
2o.-A, Section I, subsection b).

1806.20.91 Other preparations, in blocks, tablets or bars
weighing more than 2 kg or in liquid, paste, powder, granular or similar forms, in containers or immediate packaging with a content exceeding 2 kg. 00 Other preparations, in blocks, tablets or bars weighing more than 2 kg or in liquid, paste, powder, granular or similar forms, in containers or immediate packaging with a content exceeding 2 kg. Except dietary supplements. 2o.-A, Section I, subsection b).

1806.31.01 Stuffed.
00 Stuffed. Except dietary supplements.
2o.-A, Section I, subsection b).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 237

1806.32.01 Unstuffed.
00 Unstuffed. Except dietary supplements.
2o.-A, Section I, subsection b).

1806.90.99 Others.
01 Food preparations of products of headings
04.01 to 04.04, containing cocoa powder in a
proportion, calculated on a totally defatted basis, exceeding 5% by weight.
Except dietary supplements.
2o.-A, Section I, subsection b).

99 Others. Except dietary supplements.
2o.-A, Section I, subsection b).

Chapter 19.
Preparations of cereals, flour, starch or milk; pastry products:
Tariff Fraction and NICO

Description

Addendum

Legal Basis of the VAT Law

1901.10.02 Preparations for infant food or for young children,
put up for retail sale.
01 With a milk solids content exceeding 10%, by weight.
2o.-A, Section I, subsection b).

99 Others.
2o.-A, Section I, subsection b).

1901.20.02 With a butterfat content exceeding 25%, by weight,
not put up for retail sale, except those based on flours, starches or farina, of oats, maize or wheat. 00 With a butterfat content exceeding 25%, by weight, not put up for retail sale, except those based on flours, starches or farina, of oats, maize or wheat. 2o.-A, Section I, subsection b).

1901.20.99 Others.
01 Based on flours, starches or farina, of oats, maize or wheat.
2o.-A, Section I, subsection b).

99 Others.
2o.-A, Section I, subsection b).

1901.90.02 Vegetable food preparations, dietetic, for
diabetics.
00 Vegetable food preparations, dietetic, for diabetics.
2o.-A, Section I, subsection b).

1901.90.03 Preparations based on milk products with a
milk solids content exceeding 10%, but not exceeding 50%, by weight, except those included in tariff fraction 1901.90.04. 00 Preparations based on milk products with a milk solids content exceeding 10%, but not exceeding 50%, by weight, except those included in tariff fraction 1901.90.04. 2o.-A, Section I, subsection b).

238 OFFICIAL GAZETTE Tuesday, January 7, 2025

1901.90.04 Preparations based on milk products with a
milk solids content exceeding 10%, put up in containers for retail sale whose label contains instructions for the direct use of the product in the preparation of foods or desserts, for example. 00 Preparations based on milk products with a milk solids content exceeding 10%, put up in containers for retail sale whose label contains instructions for the direct use of the product in the preparation of foods or desserts, for example. 2o.-A, Section I, subsection b).

1901.90.05 Preparations based on milk products with a
milk solids content exceeding 50%, by weight, except those included in the tariff fraction 1901.90.04. 00 Preparations based on milk products with a milk solids content exceeding 50%, by weight, except those included in the tariff fraction 1901.90.04. 2o.-A, Section I, subsection b).

1901.90.99 Others.
01 Malt extracts. Only when destined for food.
2o.-A, Section I, subsection b).

99 Others. Only when destined for food.
2o.-A, Section I, subsection b).

1902.11.01 Containing egg.
00 Containing egg.
2o.-A, Section I, subsection b).

1902.19.99 Others.
00 Others.
2o.-A, Section I, subsection b).

1902.20.01 Stuffed pasta, whether or not cooked or
otherwise prepared.
00 Stuffed pasta, whether or not cooked or otherwise prepared.
2o.-A, Section I, subsection b).

1902.30.91 Other pasta.
00 Other pasta.
2o.-A, Section I, subsection b).

1902.40.01 Couscous.
00 Couscous.
2o.-A, Section I, subsection b).

1903.00.01 Tapioca and its substitutes prepared with starch, in
flakes, grains, pearls, bran or similar forms.
00 Tapioca and its substitutes prepared with starch, in flakes, grains, pearls, bran or similar forms. 2o.-A, Section I, subsection b).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 239

1904.10.01 Cereal products obtained by roasting or
puffing.
00 Cereal products obtained by roasting or puffing.
Except dietary supplements.
2o.-A, Section I, subsection b).

1904.20.01 Food preparations obtained from unpopped cereal
flakes or from mixtures of unpopped cereal flakes and popped cereal flakes or puffed cereals. 00 Food preparations obtained from unpopped cereal flakes or from mixtures of unpopped cereal flakes and popped cereal flakes or puffed cereals. Except dietary supplements. 2o.-A, Section I, subsection b).

1904.30.01 Bulgur wheat.
00 Bulgur wheat. Except dietary supplements.
2o.-A, Section I, subsection b).

1904.90.99 Others.
00 Others. Except dietary supplements.
2o.-A, Section I, subsection b).

1905.10.01 Crisp bread called Knäckebrot.
00 Crisp bread called Knäckebrot. Except dietary supplements.
2o.-A, Section I, subsection b).

1905.20.01 Spiced bread.
00 Spiced bread. Except dietary supplements.
2o.-A, Section I, subsection b).

1905.31.01 Sweet biscuits (with added sweetener).
00 Sweet biscuits (with added sweetener). Except dietary supplements.
2o.-A, Section I, subsection b).

1905.32.01 Wafers and waffles, even filled (gaufrettes,
wafers) and waffles (gaufres).
00 Wafers and waffles, even filled (gaufrettes, wafers) and waffles (gaufres).
Except dietary supplements.
2o.-A, Section I, subsection b).

1905.40.01 Toasted bread and similar toasted products.
00 Toasted bread and similar toasted products. Except dietary supplements.
2o.-A, Section I, subsection b).

1905.90.99 Others.
01 Seals for medicines. Except dietary supplements.
2o.-A, Section I, subsection b).

02 Corn fritters. Except dietary supplements.
2o.-A, Section I, subsection b).

91 Other fritters. Except dietary supplements.
2o.-A, Section I, subsection b).

99 Others. Except dietary supplements.
2o.-A, Section I, subsection b).

240 OFFICIAL GAZETTE Tuesday, January 7, 2025

Chapter 20.
Preparations of vegetables, fruit, nuts or other parts of plants:
Tariff Fraction and NICO

Description

Addendum

Legal Basis of the VAT Law

2001.10.01 Cucumbers and gherkins.
00 Cucumbers and gherkins.
2o.-A, Section I, subsection b).

2001.90.99 Others.
01 Peppers (Capsicum anuum).
2o.-A, Section I, subsection b).

91 Other vegetables.
2o.-A, Section I, subsection b).

99 Others.
2o.-A, Section I, subsection b).

2002.10.01 Tomatoes, whole or in pieces.
00 Tomatoes, whole or in pieces.
2o.-A, Section I, subsection b).

2002.90.99 Others.
00 Others. Except juices.
2o.-A, Section I, subsection b).

2003.10.01 Mushrooms of the genus Agaricus.
00 Mushrooms of the genus Agaricus.
2o.-A, Section I, subsection b).

2003.90.99 Others.
00 Others.
2o.-A, Section I, subsection b).

2004.10.01 Potatoes.
00 Potatoes.
2o.-A, Section I, subsection b).

2004.90.91 Other vegetables and mixtures of vegetables.
00 Other vegetables and mixtures of vegetables.
2o.-A, Section I, subsection b).

2005.10.01 Homogenized vegetables.
00 Homogenized vegetables.
2o.-A, Section I, subsection b).

2005.20.01 Potatoes.
00 Potatoes.
2o.-A, Section I, subsection b).

2005.40.01 Peas (Pisum sativum).
00 Peas (Pisum sativum).
2o.-A, Section I, subsection b).

2005.51.01 Shelled.
00 Shelled.
2o.-A, Section I, subsection b).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 241

2005.59.99 Others.
00 Others.
2o.-A, Section I, subsection b).

2005.60.01 Asparagus.
00 Asparagus.
2o.-A, Section I, subsection b).

2005.70.01 Olives.
00 Olives.
2o.-A, Section I, subsection b).

2005.80.01 Sweet corn (Zea mays var. saccharata).
00 Sweet corn (Zea mays var. saccharata).
2o.-A, Section I, subsection b).

2005.91.01 Bamboo shoots.
00 Bamboo shoots.
2o.-A, Section I, subsection b).

2005.99.99 Others.
01 Peppers (Capsicum anuum).
2o.-A, Section I, subsection b).

99 Others.
2o.-A, Section I, subsection b).

2006.00.01 Beans (Vigna spp., Phaseolus spp.).
00 Beans (Vigna spp., Phaseolus spp.).
2o.-A, Section I, subsection b).

2006.00.02 Asparagus.
00 Asparagus.
2o.-A, Section I, subsection b).

2006.00.91 Other frozen vegetables, except those
included in tariff fractions
2006.00.01 and 2006.00.02.
00 Other frozen vegetables, except those included in tariff fractions 2006.00.01 and 2006.00.02. 2o.-A, Section I, subsection b).

2006.00.99 Others.
00 Others.
2o.-A, Section I, subsection b).

2007.10.01 Homogenized preparations.
00 Homogenized preparations.
2o.-A, Section I, subsection b).

2007.91.01 Of citrus fruit.
00 Of citrus fruit.
2o.-A, Section I, subsection b).

2007.99.01 Compotes or jams intended for diabetics.
00 Compotes or jams intended for diabetics.
2o.-A, Section I, subsection b).

242 OFFICIAL GAZETTE Tuesday, January 7, 2025

2007.99.02 Jellies, intended for diabetics.
00 Jellies, intended for diabetics.
2o.-A, Section I, subsection b).

2007.99.03 Purées or pastes intended for diabetics.
00 Purées or pastes intended for diabetics.
2o.-A, Section I, subsection b).

2007.99.99 Others.
01 Jams.
2o.-A, Section I, subsection b).

99 Others.
2o.-A, Section I, subsection b).

2008.11.02 Peanuts.
01 Shelled.
2o.-A, Section I, subsection b).

99 Others.
2o.-A, Section I, subsection b).

2008.19.91 Others, including mixtures.
01 Almonds.
2o.-A, Section I, subsection b).

02 Sunflower seeds.
2o.-A, Section I, subsection b).

03 Pumpkin seeds.
2o.-A, Section I, subsection b).

99 Others.
2o.-A, Section I, subsection b).

2008.20.01 Pineapples.
00 Pineapples.
2o.-A, Section I, subsection b).

2008.30.09 Citrus fruit.
01 Orange pulp.
2o.-A, Section I, subsection b).

02 Grapefruits, except grapefruit peel and grapefruit pulp.
2o.-A, Section I, subsection b).

99 Others.
2o.-A, Section I, subsection b).

2008.40.01 Pears.
00 Pears.
2o.-A, Section I, subsection b).

2008.50.01 Apricots.
00 Apricots.
2o.-A, Section I, subsection b).

2008.60.01 Cherries.
00 Cherries.
2o.-A, Section I, subsection b).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 243

2008.70.01 Peaches (nectarines), including nectarines.
00 Peaches (nectarines), including nectarines.
2o.-A, Section I, subsection b).

2008.80.01 Strawberries.
00 Strawberries.
2o.-A, Section I, subsection b).

2008.91.01 Artichoke hearts.
00 Artichoke hearts.
2o.-A, Section I, subsection b).

2008.93.01 Cranberries, creeping or bog cranberries (Vaccinium
macrocarpon, Vaccinium oxycoccos); lingonberries (Vaccinium vitis-idaea).
00 Cranberries, creeping or bog cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos); lingonberries (Vaccinium vitis-idaea). 2o.-A, Section I, subsection b).

2008.97.01 Mixtures.
00 Mixtures.
2o.-A, Section I, subsection b).

2008.99.99 Others.
00 Others.
2o.-A, Section I, subsection b).

Chapter 21.
Miscellaneous edible preparations:
Tariff Fraction and NICO

Description

Addendum

Legal Basis of the VAT Law

2101.11.02 Liquid concentrated coffee extract, even if
frozen.
00 Liquid concentrated coffee extract, even if frozen.
2o.-A, Section I, subsection b).

2101.11.99 Others.
01 Instant coffee, unflavored.
2o.-A, Section I, subsection b).

99 Others.
2o.-A, Section I, subsection b).

2101.12.01 Preparations based on extracts, essences or
concentrates or based on coffee.
00 Preparations based on extracts, essences or concentrates or based on coffee.
Except dietary supplements.
2o.-A, Section I, subsection b).

2101.20.01 Extracts, essences and concentrates of tea or
yerba mate and preparations based on these extracts, essences or concentrates or based on tea or yerba mate. 00 Extracts, essences and concentrates of tea or yerba mate and preparations based on these extracts, essences or concentrates or based on tea or yerba mate. Except dietary supplements. 2o.-A, Section I, subsection b).

244 OFFICIAL GAZETTE Tuesday, January 7, 2025

2101.30.01 Roasted chicory and other roasted coffee
substitutes and their extracts, essences and concentrates.
00 Roasted chicory and other roasted coffee substitutes and their extracts, essences and concentrates. 2o.-A, Section I, subsection b).

2102.10.02 Of torula.
00 Of torula. Only when destined for food.
2o.-A, Section I, subsection b).

2102.10.99 Others.
01 Dehydrated, when containing up to 10% moisture.
Only when destined for food.
2o.-A, Section I, subsection b).

99 Others. Only when destined for food.
2o.-A, Section I, subsection b).

2102.20.01 Torula yeasts.
00 Torula yeasts. Only when destined for food.
2o.-A, Section I, subsection b).

2102.20.99 Others.
00 Others. Only when destined for food.
2o.-A, Section I, subsection b).

2102.30.01 Prepared powders for leavening dough.
00 Prepared powders for leavening dough. Only when destined for food.
2o.-A, Section I, subsection b).

2103.10.01 Soy sauce.
00 Soy sauce.
2o.-A, Section I, subsection b).

2103.20.02 Ketchup and other tomato sauces.
01 Ketchup.
2o.-A, Section I, subsection b).

99 Others.
2o.-A, Section I, subsection b).

2103.30.02 Mustard flour and prepared mustard.
01 Mustard flour.
2o.-A, Section I, subsection b).

99 Others.
2o.-A, Section I, subsection b).

2103.90.99 Others.
00 Others.
2o.-A, Section I, subsection b).

2104.10.01 Preparations for soups, broths or stocks; soups,
broths or stocks, prepared.
00 Preparations for soups, broths or stocks; soups, broths or stocks, prepared.
2o.-A, Section I, subsection b).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 245

2104.20.01 Homogenized composite food preparations.
00 Homogenized composite food preparations.
2o.-A, Section I, subsection b).

2105.00.01 Ice cream, even containing cocoa.
00 Ice cream, even containing cocoa.
2o.-A, Section I, subsection b).

2106.10.01 Soy protein concentrates.
00 Soy protein concentrates. Only when destined for food.
Except dietary supplements.
2o.-A, Section I, subsection b).

2106.10.99 Others.
00 Others. Only when destined for food.
2o.-A, Section I, subsection b).

2106.90.01 Powders for making puddings and jellies
intended for diabetics.
00 Powders for making puddings and jellies intended for diabetics.
2o.-A, Section I, subsection b).

2106.90.04 Based on pulverized beef heart, sesame oil;
tapioca starch, sugar, vitamins and minerals.
00 Based on pulverized beef heart, sesame oil; tapioca starch, sugar, vitamins and minerals. 2o.-A, Section I, subsection b).

2106.90.08 With a milk solids content exceeding 10%,
by weight.
00 With a milk solids content exceeding 10%, by weight.
Only when destined for food.
2o.-A, Section I, subsection b).

2106.90.09 Preparations based on egg.
00 Preparations based on egg.
2o.-A, Section I, subsection b).

2106.90.92 Other soy protein preparations, with a
protein content of 50% or less, by weight.
00 Other soy protein preparations, with a protein content of 50% or less, by weight. Only when destined for food. 2o.-A, Section I, subsection b).

2106.90.99 Others.
99 Others. Only when destined for food.
Except dietary supplements.
2o.-A, Section I, subsection b).

246 OFFICIAL GAZETTE Tuesday, January 7, 2025

Chapter 22.
Beverages, alcoholic liquids and vinegar:
Tariff Fraction and NICO

Description

Addendum

Legal Basis of the VAT Law

2201.90.01 Potable water.
00 Potable water. Only always that its presentation is in containers with capacity equal to or greater than ten liters. 2o.-A, Section I, subsection c).

2201.90.02 Ice.
00 Ice.
2o.-A, Section I, subsection c).

2209.00.01 Vinegar and substitutes for vinegar obtained from
acetic acid.
00 Vinegar and substitutes for vinegar obtained from the acetic acid.
2o.-A, Section I, subsection b).

Chapter 23.
Residues and waste of the food industries; prepared animal foods:
Tariff Fraction and NICO

Description

Addendum

Legal Basis of the VAT Law

2301.10.02 Flour, powder and pellets, of meat or offal;
pork rinds.
01 Flour. Only destined for food.
2o.-A, Section I, subsection b).

99 Others. Only destined for food.
2o.-A, Section I, subsection b).

2301.20.01 Flour, powder and pellets, of fish or of
crustaceans, molluscs or other aquatic invertebrates.
00 Flour, powder and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates. Only destined for food. 2o.-A, Section I, subsection b).

2302.10.01 Of maize.
00 Of maize. Only destined for food.
2o.-A, Section I, subsection b).

2302.30.01 Of wheat.
00 Of wheat. Only destined for food.
2o.-A, Section I, subsection b).

2302.40.91 Of other cereals.
01 Of rice. Only destined for food.
2o.-A, Section I, subsection b).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 247

99 Others. Only destined for food.
2o.-A, Section I, subsection b).

2302.50.01 Of leguminous plants.
00 Of leguminous plants. Only destined for food.
2o.-A, Section I, subsection b).

2303.10.01 Starch industry residues and similar
residues.
00 Starch industry residues and similar residues. Only destined for food.
2o.-A, Section I, subsection b).

2303.20.01 Beet pulp, bagasse and other waste of the
sugar industry.
00 Beet pulp, bagasse and other waste of the sugar industry.
Only destined for food.
2o.-A, Section I, subsection b).

2303.30.01 Solubles and dried grains from corn
distillation.
00 Solubles and dried grains from corn distillation. Only destined for food.
2o.-A, Section I, subsection b).

2303.30.99 Others.
00 Others. Only destined for food.
2o.-A, Section I, subsection b).

2304.00.01 Cakes and other solid residues from the extraction
of soybean oil, even ground or in pellets.
00 Cakes and other solid residues from the extraction of soybean oil, even ground or in pellets. Only destined for food. 2o.-A, Section I, subsection b).

2305.00.01 Cakes and other solid residues from the extraction
of peanut oil, even ground or in pellets.
00 Cakes and other solid residues from the extraction of peanut oil, even ground or in pellets. Only destined for food. 2o.-A, Section I, subsection b).

2306.10.01 Of cottonseed.
00 Of cottonseed. Only destined for food.
2o.-A, Section I, subsection b).

2306.20.01 Of linseed.
00 Of linseed. Only destined for food.
2o.-A, Section I, subsection b).

2306.30.01 Of sunflower seeds.
00 Of sunflower seeds. Only destined for food.
2o.-A, Section I, subsection b).

248 OFFICIAL GAZETTE Tuesday, January 7, 2025

2306.41.01 With low erucic acid content.
00 With low erucic acid content. Intended exclusively for human consumption.
2o.-A, section I, subsection b).

2306.49.99 Other.
00 Other. Intended exclusively for human consumption.
2o.-A, section I, subsection b).

2306.50.01 Of coconut or copra.
00 Of coconut or copra. Intended exclusively for human consumption.
2o.-A, section I, subsection b).

2306.60.01 Of palm kernel or palm nut.
00 Of palm kernel or palm nut. Intended exclusively for human consumption.
2o.-A, section I, subsection b).

2306.90.99 Other.
01 Of corn germ. Intended exclusively for human consumption.
2o.-A, section I, subsection b).
99 Other. Intended exclusively for human consumption.
2o.-A, section I, subsection b).

2307.00.01 Wine lees; crude tartar.
00 Wine lees; crude tartar. Intended exclusively for human consumption.
2o.-A, section I, subsection b).

2308.00.02 Vegetable materials and vegetable waste, vegetable residues and by-products, even in pellets, of the types used for animal feeding, not elsewhere specified or included.
01 Corn leaves. Intended exclusively for human consumption.
2-A, section I, subsection b).
99 Other. Intended exclusively for human consumption.
2-A, section I, subsection b).

2309.90.04 Mixtures, preparations or products of organic origin for feeding ornamental fish.
00 Mixtures, preparations or products of organic origin for feeding ornamental fish. Intended exclusively for human consumption. Except for small species used as household pets. (Article 2o.-A, section I, subsection b), numeral 6 of the VAT Law). 2o.-A, section I, subsection b).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 249

2309.90.99 Other.
01 With a content of milk solids greater than 10%, but less than or equal to 50%, by weight. Intended exclusively for human consumption. Except for small species used as household pets. (Article 2o.-A, section I, subsection b), numeral 6 of the VAT Law). 2o.-A, section I, subsection b).

02 Prepared foods with a milk solid content greater than 50%, by weight.
Intended exclusively for human consumption.
Except for small species used as household pets. (Article 2o.-A, section I, subsection b), numeral 6 of the VAT Law). 2o.-A, section I, subsection b).

99 Other. Intended exclusively for human consumption.
Except for small species used as household pets. (Article 2o.-A, section I, subsection b), numeral 6 of the VAT Law). 2o.-A, section I, subsection b).

Chapter 24.
Tobacco and tobacco substitutes; products, even containing nicotine, intended for inhalation without combustion; other products containing nicotine intended for nicotine absorption in the human body:

Tariff fraction and NICO | Description | Note | Legal basis for the VAT Law --- | --- | --- | ---
2401.10.02 | Tobacco, unstemmed or unstripped. | 01 Tobacco for wrappers. 2o.-A, section I, subsection a). | 99 Other. 2o.-A, section I, subsection a).
2401.20.03 | Tobacco, wholly or partly stemmed or stripped. | 01 Blonde, Burley or Virginia tobacco. 2o.-A, section I, subsection a). | 99 Other. 2o.-A, section I, subsection a).
2401.30.01 | Tobacco waste. | 00 Tobacco waste. 2o.-A, section I, subsection a).

250 OFFICIAL GAZETTE Tuesday, January 7, 2025

Chapter 25.
Salt; sulfur; earths and stone; gypsum, lime and cement:

Tariff fraction and NICO | Description | Note | Legal basis for the VAT Law --- | --- | --- | ---
2501.00.02 | Salt (including table salt and denatured salt) and pure sodium chloride, even in aqueous solution or with added anti-caking agents or agents ensuring good flow; seawater. | 01 Salt for direct human consumption, including table salt. Intended exclusively for human consumption. 2o.-A, section I, subsection b). | 99 Other. Intended exclusively for human consumption. 2o.-A, section I, subsection b).

Chapter 28.
Inorganic chemicals; compounds of inorganic or organic precious metals, of radioactive elements, of rare-earth metals or of isotopes:

Tariff fraction and NICO | Description | Note | Legal basis for the VAT Law --- | --- | --- | ---
Chapter 28 | All tariff fractions included in Chapter 28 of the TIGIE. | Only those intended for use as fertilizers, pesticides, herbicides, fungicides and manures, in agriculture or livestock, even if they do not require authorization. | Article 2o.-A, section I, subsection f).

Chapter 29.
Organic chemicals:

Tariff fraction and NICO | Description | Note | Legal basis for the VAT Law --- | --- | --- | ---
Chapter 29 | All tariff fractions included in Chapter 29 of the TIGIE. | Only those intended for use as fertilizers, pesticides, herbicides, fungicides and manures, in agriculture or livestock. | Articles 2o.-A, section I, subsection b) or subsection f) and 7 of the VAT Law Regulations.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 251

Only if they are pharmaceutical preparations, stupefying drugs, psychotropic substances, antigens and vaccines. Products other than the above that, to be classified as patent medicines, require mixing with other substances or products or undergoing an industrial transformation process, such as chemical substances, shall be subject to the general VAT rate.

Chapter 30.
Pharmaceutical products:

Tariff fraction and NICO | Description | Note | Legal basis for the VAT Law --- | --- | --- | ---
3002.12.01 | Sera, except polyvalent antivenom serum and human serum. | 00 Sera, except polyvalent antivenom serum and human serum. 2o.-A, section I, subsection b). | 3002.12.04 | Human anti-Rh immunoglobulin. | 00 Human anti-Rh immunoglobulin. 2o.-A, section I, subsection b). | 3002.12.07 | Depleted blood extract from cattle. | 00 Depleted blood extract from cattle. 2o.-A, section I, subsection b). | 3002.12.08 | Preparations of human blood albumin, not put up for retail sale. | 00 Preparations of human blood albumin, not put up for retail sale. 2o.-A, section I, subsection b). | 3002.12.09 | Lyophilized gamma globulin of human origin for intravenous administration. | 00 Lyophilized gamma globulin of human origin for intravenous administration. 2o.-A, section I, subsection b). | 3002.12.99 | Other. | 01 Polyvalent antivenom serum. 2o.-A, section I, subsection b). | 252 OFFICIAL GAZETTE Tuesday, January 7, 2025 | 02 Hyperimmune human globulin, except that included in commercial identification number 3002.12.99.03. 2o.-A, section I, subsection b). | 03 Gamma globulin of human origin. 2o.-A, section I, subsection b). | 04 Human plasma. 2o.-A, section I, subsection b). | 05 Human serum. 2o.-A, section I, subsection b). | 06 Bulk human fibrinogen. 2o.-A, section I, subsection b). | 07 Human globular pack. 2o.-A, section I, subsection b). | 08 Human albumin except that included in commercial identification number 3002.12.99.09. 2o.-A, section I, subsection b). | 09 Human albumin put up for retail sale. 2o.-A, section I, subsection b). | 10 Human fibrinogen except that included in commercial identification number 3002.12.99.06. 2o.-A, section I, subsection b). | 99 Other. 2o.-A, section I, subsection b). | 3002.13.01 | Recombinant beta interferon from mammalian cells, or human fibroblasts. | 00 Recombinant beta interferon from mammalian cells, or human fibroblasts. 2o.-A, section I, subsection b). | 3002.13.05 | Molgramostim. | 00 Molgramostim. 2o.-A, section I, subsection b). | 3002.13.99 | Other. | 01 Recombinant human interferon alfa 2A or 2B. 2o.-A, section I, subsection b). | 3002.15.02 | Medications based on rituximab. | 00 Medications based on rituximab. 2o.-A, section I, subsection b). | 3002.15.03 | Medications containing molgramostim. | 00 Medications containing molgramostim. 2o.-A, section I, subsection b). | 3002.15.99 | Other. | 01 Medications containing monoclonal antibodies. 2o.-A, section I, subsection b). | 99 Other. 2o.-A, section I, subsection b). | 3002.41.01 | Anti-staphylococcal vaccine. | 00 Anti-staphylococcal vaccine. 2o.-A, section I, subsection b). | 3002.41.02 | Anti-hepatitis type A or B vaccine. | 00 Anti-hepatitis type A or B vaccine. 2o.-A, section I, subsection b). | Tuesday, January 7, 2025 OFFICIAL GAZETTE 253 | 3002.41.03 | Vaccine against Haemophilus type B. | 00 Vaccine against Haemophilus type B. 2o.-A, section I, subsection b). | 3002.41.04 | Polyvalent anti-pneumococcal vaccine. | 00 Polyvalent anti-pneumococcal
vaccine. 2o.-A, section I, subsection b). | 3002.41.05 | Vaccine against measles, mumps and rubella. | 00 Vaccine against measles, mumps and rubella. 2o.-A, section I, subsection b). | 3002.41.06 | Vaccine against the SARS-CoV-2 virus. | 00 Vaccine against the SARS-CoV-2 virus. 2o.-A, section I, subsection b). | 3002.41.99 | Other. | 01 Microbial vaccines for human use, except those specified in commercial identification number 3002.20.99.02. 2o.-A, section I, subsection b). | 02 Polio vaccine; triple vaccine (anti-diphtheria, anti-tetanus and anti-pertussis). 2o.-A, section I, subsection b). | 03 Tetanus, diphtheria and pertussis toxoid with aluminum hydroxide. 2o.-A, section I, subsection b). | 99 Other. 2o.-A, section I, subsection b). | 3002.42.01 | Vaccines for use in veterinary medicine. | 01 Porcine vaccines, symptomatic or hematic staphylostreptococcal. 2o.-A, section I, subsection b). | 99 Other. 2o.-A, section I, subsection b). | 3002.49.01 | Bacteriological cultures for hypodermic or intravenous injections; lyophilized lactic bacilli. | 00 Bacteriological cultures for hypodermic or intravenous injections; lyophilized lactic bacilli. Only when they are patent medicines. 2o.-A, section I, subsection b). | 3002.51.01 | Cell therapy products. | 00 Cell therapy products. Only when they are patent medicines. 2o.-A, section I, subsection b). | 3002.90.99 | Other. | 00 Other. Only when they are patent medicines. 2o.-A, section I, subsection b). | 3003.10.01 | Containing penicillins or derivatives of these products with the structure of penicilanic acid, or streptomycins or derivatives of these products. | 00 Containing penicillins or derivatives of these products with the structure of penicilanic acid, or streptomycins or derivatives of these products. 2o.-A, section I, subsection b). | 254 OFFICIAL GAZETTE Tuesday, January 7, 2025 | 3003.20.01 | Medications based on two or more antibiotics, even if they contain vitamins or other products. | 00 Medications based on two or more antibiotics, even if they contain vitamins or other products. 2o.-A, section I, subsection b). | 3003.20.99 | Other. | 00 Other. 2o.-A, section I, subsection b). | 3003.31.02 | Containing insulin. | 00 Containing insulin. 2o.-A, section I, subsection b). | 3003.39.01 | Anesthetics based on 2-diethylamino-2,6-acetoxilidide (Lidocaine) at 2% with 1-noradrenaline. | 00 Anesthetics based on 2-diethylamino-2,6-acetoxilidide (Lidocaine) at 2% with 1-noradrenaline. 2o.-A, section I, subsection b). | 3003.39.99 | Other. | 01 Medications containing erythropoietin. 2o.-A, section I, subsection b). | 99 Other. 2o.-A, section I, subsection b). | 3003.49.03 | Preparations based on vincristine sulfate. | 00 Preparations based on vincristine sulfate. 2o.-A, section I, subsection b). | 3003.49.99 | Other. | 01 Preparations based on diacetylmorphine (Heroin) or its salts or derivatives. 2o.-A, section I, subsection b). | 99 Other. 2o.-A, section I, subsection b). | 3003.90.01 |
Preparations based on soda lime. | 00 Preparations based on soda lime. 2o.-A, section I, subsection b). | 3003.90.02 | Isotonic glucose solution. | 00 Isotonic glucose solution. 2o.-A, section I, subsection b). | 3003.90.03 | Preparations based on hydrolyzed proteins. | 00 Preparations based on hydrolyzed proteins. 2o.-A, section I, subsection b). | 3003.90.04 | Thioleic RV 100. | 00 Thioleic RV 100. 2o.-A, section I, subsection b). | 3003.90.08 | Unsaponifiable from corn germ oil. | 00 Unsaponifiable from corn germ oil. 2o.-A, section I, subsection b). | 3003.90.09 | Preparation based on kallikrein inhibitor polypeptide. | 00 Preparation based on kallikrein inhibitor polypeptide. 2o.-A, section I, subsection b). | Tuesday, January 7, 2025 OFFICIAL GAZETTE 255 | 3003.90.10 | Lyophilized preparation based on 5-Ethyl-5(1-methylbutyl)-2-thiobarbituric acid sodium salt (Sodium Thiopental). | 00 Lyophilized preparation based on 5-Ethyl-5(1-methylbutyl)-2-thiobarbituric acid sodium salt (Sodium Thiopental). 2o.-A, section I, subsection b). | 3003.90.11 | Colloidal solution of polymerized disintegrated gelatins, also containing sodium, potassium and calcium chlorides. | 00 Colloidal solution of polymerized disintegrated gelatins, also containing sodium, potassium and calcium chlorides. 2o.-A, section I, subsection b). | 3003.90.12 | Homeopathic medicines. | 00 Homeopathic medicines. 2o.-A, section I, subsection b). | 3003.90.13 | Preparation of sodium or magnesium hydroxyaluminum and sorbitol. | 00 Preparation of sodium or magnesium hydroxyaluminum and sorbitol. 2o.-A, section I, subsection b). | 3003.90.14 | Powder formed with skim milk and dimethyl polysiloxane. | 00 Powder formed with skim milk and dimethyl polysiloxane. 2o.-A, section I, subsection b). | 3003.90.15 | Mixture of glucosides of adonis, convallaria, oleander and scilla. | 00 Mixture of glucosides of adonis, convallaria, oleander and scilla. 2o.-A, section I, subsection b). | 3003.90.16 | Preparation based on clostridiopeptidase. | 00 Preparation based on clostridiopeptidase. 2o.-A, section I, subsection b). | 3003.90.17 | Poly(vinylpyrrolidone)-Iodine, in powder, intended for human or veterinary use. | 00 Poly(vinylpyrrolidone)-Iodine, in powder, intended for human or veterinary use. 2o.-A, section I, subsection b). | 3003.90.18 | Hydromiscible preparation of vitamins A, D and E. | 00 Hydromiscible preparation of vitamins A, D and E. 2o.-A, section I, subsection b). | 3003.90.19 | Granular premix based on nimodipine (Nimotop). | 00 Granular premix based on nimodipine (Nimotop). 2o.-A, section I, subsection b). | 3003.90.20 | Granular premix based on acarbose (Glucobay). | 00 Granular premix based on acarbose (Glucobay). 2o.-A, section I, subsection b). | 3003.90.21 | Disinfectants for mouth, ears, nose or throat. | 00 Disinfectants for mouth, ears, nose or throat. 2o.-A, section I, subsection b). | 256 OFFICIAL GAZETTE Tuesday, January 7, 2025 | 3003.90.22 | Antineuritic based on
injectable proteolytic enzyme, even associated with vitamin B1 and B12. | 00 Antineuritic based on injectable proteolytic enzyme, even associated with vitamin B1 and B12. 2o.-A, section I, subsection b). | 3003.90.99 | Other. | 00 Other. 2o.-A, section I, subsection b). | 3004.10.01 | Antibiotic based on sodium piperacillin. | 00 Antibiotic based on sodium piperacillin. 2o.-A, section I, subsection b). | 3004.10.99 | Other. | 00 Other. 2o.-A, section I, subsection b). | 3004.20.01 | Based on cyclosporine. | 00 Based on cyclosporine. 2o.-A, section I, subsection b). | 3004.20.02 | Broad-spectrum medication based on meropenem. | 00 Broad-spectrum medication based on meropenem. 2o.-A, section I, subsection b). | 3004.20.03 | Broad-spectrum antibiotic based on imipenem and sodium cilastatin (Tienam). | 00 Broad-spectrum antibiotic based on imipenem and sodium cilastatin (Tienam). 2o.-A, section I, subsection b). | 3004.20.99 | Other. | 00 Other. 2o.-A, section I, subsection b). | 3004.31.02 | Containing insulin. | 01 Injectable solutions. 2o.-A, section I, subsection b). | 99 Other. 2o.-A, section I, subsection b). | 3004.32.01 | Medications based on budesonide. | 00 Medications based on budesonide. 2o.-A, section I, subsection b). | 3004.32.99 | Other. | 00 Other. 2o.-A, section I, subsection b). | 3004.39.01 | Anesthetics based on 2-diethylamino-2',6'-acetoxilidide (Lidocaine) at 2% with 1-noradrenaline. | 00 Anesthetics based on 2-diethylamino-2',6'-acetoxilidide (Lidocaine) at 2% with 1-noradrenaline. 2o.-A, section I, subsection b). | 3004.39.02 | Containing somatotropin (somatropin). | 00 Containing somatotropin (somatropin). 2o.-A, section I, subsection b). | Tuesday, January 7, 2025 OFFICIAL GAZETTE 257 | 3004.39.03 | Based on octreotide. | 00 Based on octreotide. 2o.-A, section I, subsection b). | 3004.39.04 | Antineoplastic constituted by 6-[O-(1,1-dimethylethyl)-D-serine]-10 deglycinamide-FLHL-2 (amino carbonyl) hydrazine (Goserelina), in biodegradable excipient. | 00 Antineoplastic constituted by 6-[O-(1,1-dimethylethyl)-D-serine]-10 deglycinamide-FLHL-2 (amino carbonyl) hydrazine (Goserelina), in biodegradable excipient. 2o.-A, section I, subsection b). | 3004.39.05 | Ovules based on dinoprostone or prostaglandin E2. | 00 Ovules based on dinoprostone or prostaglandin E2. 2o.-A, section I, subsection b). | 3004.39.99 | Other. | 01 Medications containing erythropoietin. 2o.-A, section I, subsection b). | 99 Other. 2o.-A, section I, subsection b). | 3004.49.03 | Preparations based on vincristine sulfate. | 00 Preparations based on vincristine sulfate. 2o.-A, section I, subsection b). | 3004.49.05 | Ophthalmic solutions based on timolol maleate and pilocarpine hydrochloride. | 00 Ophthalmic solutions based on timolol maleate and pilocarpine hydrochloride. 2o.-A, section I, subsection b). | 3004.49.99 | Other. | 01 Preparations based on diacetylmorphine (Heroin) or its salts or derivatives. 2o.-A, section I, subsection b). | 99 Other. 2o.-A,
section I, subsection b). | 3004.50.01 | Medications in tablets with multiple cores and delayed disintegration. | 00 Medications in tablets with multiple cores and delayed disintegration. 2o.-A, section I, subsection b). | 3004.50.02 | Antineuritics based on proteolytic enzyme associated with vitamins B1 and B12, injectable. | 00 Antineuritics based on proteolytic enzyme associated with vitamins B1 and B12, injectable. 2o.-A, section I, subsection b). | 3004.50.99 | Other. | 01 Medications based on vitamins, or vitamins with lipotropics, or vitamins with minerals, in soft gelatin capsules, even if presented in tropicalized sachets. 2o.-A, section I, subsection b). | 99 Other. 2o.-A, section I, subsection b). | 3004.90.01 | Preparations based on soda lime. | 00 Preparations based on soda lime. 2o.-A, section I, subsection b). | 258 OFFICIAL GAZETTE Tuesday, January 7, 2025 | 3004.90.02 | Isotonic glucose solution. | 00 Isotonic glucose solution. 2o.-A, section I, subsection b). | 3004.90.04 | Thioleic RV 100. | 00 Thioleic RV 100. 2o.-A, section I, subsection b). | 3004.90.05 | Emulsion of soybean oil at 10% or 20%, containing 1.2% egg lecithin, with a pH of 5.5 to 9.0, fat of 9.0% to 11.0% and glycerol of 19.5 mg/ml to 24.5 mg/ml. | 00 Emulsion of soybean oil at 10% or 20%, containing 1.2% egg lecithin, with a pH of 5.5 to 9.0, fat of 9.0% to 11.0% and glycerol of 19.5 mg/ml to 24.5 mg/ml. 2o.-A, section I, subsection b). | 3004.90.06 | Antineuritic based on injectable proteolytic enzyme. | 00 Antineuritic based on injectable proteolytic enzyme. 2o.-A, section I, subsection b). | 3004.90.07 | Unsaponifiable from corn germ oil. | 00 Unsaponifiable from corn germ oil. 2o.-A, section I, subsection b). | 3004.90.08 | Lyophilizates based on 5-ethyl-5-(1-methylbutyl)-2-thiobarbituric acid sodium salt (Sodium Thiopental). | 00 Lyophilizates based on 5-ethyl-5-(1-methylbutyl)-2-thiobarbituric acid sodium salt (Sodium Thiopental). 2o.-A, section I, subsection b). | 3004.90.09 | Colloidal solution of polymerized disintegrated gelatins, also containing sodium, potassium and calcium chlorides. | 00 Colloidal solution of polymerized disintegrated gelatins, also containing sodium, potassium and calcium chlorides. 2o.-A, section I, subsection b). | 3004.90.11 | Preparation of sodium or magnesium hydroxyaluminum and sorbitol. | 00 Preparation of sodium or magnesium hydroxyaluminum and sorbitol. 2o.-A, section I, subsection b). | 3004.90.12 | Medications based on triiodomethane, butyl aminobenzoate, mint essential oil and eugenol. | 00 Medications based on triiodomethane, butyl aminobenzoate, mint essential oil and eugenol. 2o.-A, section I, subsection b). | 3004.90.13 | Medications based on sodium fluoride and glycerin. | 00 Medications based on sodium fluoride and glycerin. 2o.-A, section I, subsection b). | 3004.90.14 | Aerosol medications based on tetracaine hydrochloride and ethyl amino benzoate. | 00 Aerosol medications based on tetracaine hydrochloride and
ethyl amino benzoate. 2o.-A, section I, subsection b). | Tuesday, January 7, 2025 OFFICIAL GAZETTE 259 | 3004.90.15 | Preparation based on ethyl chloride. | 00 Preparation based on ethyl chloride. 2o.-A, section I, subsection b). | 3004.90.16 | Medications based on 1-(4-hydroxy-3-hydroxymethylphenyl)-2-(terbutilamino)ethanol, in aerosol container. | 00 Medications based on 1-(4-hydroxy-3-hydroxymethylphenyl)-2-(terbutilamino)ethanol, in aerosol container. 2o.-A, section I, subsection b). | 3004.90.17 | Mixture of glucosides of adonis, convallaria, oleander and scilla. | 00 Mixture of glucosides of adonis, convallaria, oleander and scilla. 2o.-A, section I, subsection b). | 3004.90.18 | Medications in tablets based on azathioprine or chlorambucil or melphalan or busulfan or 6-mercaptopurine. | 00 Medications in tablets based on azathioprine or chlorambucil or melphalan or busulfan or 6-mercaptopurine. 2o.-A, section I, subsection b). | 3004.90.19 | Injectable solutions based on atracurium besilate or acyclovir. | 00 Injectable solutions based on atracurium besilate or acyclovir. 2o.-A, section I, subsection b). | 3004.90.20 | Medications based on imatinib mesylate. | 00 Medications based on imatinib mesylate. 2o.-A, section I, subsection b). | 3004.90.21 | 1,2,3 propanetriol trinitrate (nitroglycerin) absorbed in lactose. | 00 1,2,3 propanetriol trinitrate (nitroglycerin) absorbed in lactose. 2o.-A, section I, subsection b). | 3004.90.22 | Medications containing azidothymidine (Zidovudine). | 00 Medications containing azidothymidine (Zidovudine). 2o.-A, section I, subsection b). | 3004.90.23 | Injectable solution based on aprotinin. | 00 Injectable solution based on aprotinin. 2o.-A, section I, subsection b). | 3004.90.24 | Injectable solution based on nimodipine. | 00 Injectable solution based on nimodipine. 2o.-A, section I, subsection b). | 3004.90.25 | Injectable solution based on 0.2% ciprofloxacin. | 00 Injectable solution based on 0.2% ciprofloxacin. 2o.-A, section I, subsection b). | 3004.90.26 | Prolonged-release granules or immediate-release tablets, both based on nisoldipine. | 00 Prolonged-release granules or immediate-release tablets, both based on nisoldipine. 2o.-A, section I, subsection b). | 3004.90.27 | Based on saquinavir. | 00 Based on saquinavir. 2o.-A, section I, subsection b). |

260 OFFICIAL GAZETTE Tuesday, January 7, 2025
3004.90.28 Tablets based on anastrozole.
00 Tablets based on anastrozole. 2o.-A, Section I, subsection b).
3004.90.29 Tablets based on bicalutamide.
00 Tablets based on bicalutamide. 2o.-A, Section I, subsection b).
3004.90.30 Tablets based on quetiapine.
00 Tablets based on quetiapine. 2o.-A, Section I, subsection b).
3004.90.31 Anesthetic based on desflurane.
00 Anesthetic based on desflurane. 2o.-A, Section I, subsection b).
3004.90.32 Tablets based on zafirlukast.
00 Tablets based on zafirlukast. 2o.-A, Section I, subsection b).
3004.90.34 Tablets based on zolmitriptan.
00 Tablets based on zolmitriptan. 2o.-A, Section I, subsection b).
3004.90.35 Based on indinavir sulfate, or amprenavir.
00 Based on indinavir sulfate, or amprenavir. 2o.-A, Section I, subsection b).
3004.90.36 Based on finasteride.
00 Based on finasteride. 2o.-A, Section I, subsection b).
3004.90.37 Extended-release tablets, based on nifedipine.
00 Extended-release tablets, based on nifedipine. 2o.-A, Section I, subsection b).
3004.90.38 Based on octacosanol.
00 Based on octacosanol. 2o.-A, Section I, subsection b).
3004.90.39 Medicaments based on minerals, in soft gelatin capsules, even when presented in tropicalized sachets.
00 Medicaments based on minerals, in soft gelatin capsules, even when presented in tropicalized sachets. 2o.-A, Section I, subsection b).
3004.90.40 Based on orlistat.
00 Based on orlistat. 2o.-A, Section I, subsection b).
3004.90.41 Based on zalcitabine, in tablets.
00 Based on zalcitabine, in tablets. 2o.-A, Section I, subsection b).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 261
3004.90.43 Ophthalmic solutions based on: norfloxacin; dorzolamide hydrochloride; or timolol maleate with gelatin.
00 Ophthalmic solutions based on: norfloxacin; dorzolamide hydrochloride; or timolol maleate with gelatin. 2o.-A, Section I, subsection b).
3004.90.44 Based on famotidine, in tablets or lyophilized wafers.
00 Based on famotidine, in tablets or lyophilized wafers. 2o.-A, Section I, subsection b).
3004.90.45 Based on sodium montelukast or rizatriptan benzoate, in tablets.
00 Based on sodium montelukast or rizatriptan benzoate, in tablets.
2o.-A, Section I, subsection b).
3004.90.46 Based on etofenamate, in injectable solution.
00 Based on etofenamate, in injectable solution. 2o.-A, Section I, subsection b).
3004.90.47 Anesthetic based on 2,6-bis-(1-methylethyl)-phenol (Propofol), sterile injectable emulsion.
00 Anesthetic based on 2,6-bis-(1-methylethyl)-phenol (Propofol), sterile injectable emulsion. 2o.-A, Section I, subsection b).
3004.90.48 Medicaments based on cerivastatin, or based on moxifloxacin.
00 Medicaments based on cerivastatin, or based on moxifloxacin.
2o.-A, Section I, subsection b).
3004.90.49 Medicaments based on: nelfinavir mesylate; ganciclovir or sodium salt of ganciclovir.
00 Medicaments based on: nelfinavir mesylate; ganciclovir or sodium salt of ganciclovir. 2o.-A, Section I, subsection b).
3004.90.50 Medicaments based on: metoprolol succinate even with hydrochlorothiazide; formoterol; candesartan cilexetil even with hydrochlorothiazide; omeprazole, its derivatives or salts, or its isomer.
00 Medicaments based on: metoprolol succinate even with hydrochlorothiazide; formoterol; candesartan cilexetil even with hydrochlorothiazide; omeprazole, its derivatives or salts, or its isomer. 2o.-A, Section I, subsection b).
3004.90.52 Based on isotretinoin, capsules.
00 Based on isotretinoin, capsules. 2o.-A, Section I, subsection b).
3004.90.99 The others.
01 Preparations based on hydrolyzed proteins. Only when they are patented medicines. 2o.-A, Section I, subsection b). 02 Homeopathic medicines. Only when they are patented medicines. 2o.-A, Section I, subsection b). 99 The others. Only when they are patented medicines. 2o.-A, Section I, subsection b).

262 OFFICIAL GAZETTE Tuesday, January 7, 2025
3005.90.01 Absorbent cotton or gauze, with medicinal substances.
00 Absorbent cotton or gauze, with medicinal substances.
Only when they are patented medicines.
2o.-A, Section I, subsection b).
3006.60.01 Chemical contraceptive preparations based on hormones, other products of heading 29.37 or spermicides.
00 Chemical contraceptive preparations based on hormones, other products of heading 29.37 or spermicides. 2o.-A, Section I, subsection b).
Chapter 31.
Fertilizers:
Tariff subheading and NICO
Description Qualification Legal basis for the VAT Law
3101.00.01 Fertilizers of animal or vegetable origin, even mixed together or chemically treated; fertilizers resulting from the mixture or chemical treatment of products of animal or vegetable origin.
00 Fertilizers of animal or vegetable origin, even mixed together or chemically treated; fertilizers resulting from the mixture or chemical treatment of products of animal or vegetable origin. Only fertilizers, pesticides, herbicides and fungicides, provided they are intended for use in agriculture or livestock. 2o.-A, Section I, subsection f).
3102.10.01 Urea, even in aqueous solution.
00 Urea, even in aqueous solution. Only fertilizers, pesticides, herbicides and fungicides, provided they are intended for use in agriculture or livestock. 2o.-A, Section I, subsection f).
3102.21.01 Ammonium sulfate.
00 Ammonium sulfate. Only fertilizers, pesticides, herbicides and fungicides, provided they are intended for use in agriculture or livestock. 2o.-A, Section I, subsection f).
3102.29.99 The others.
00 The others. Only fertilizers, pesticides, herbicides and fungicides, provided they are intended for use in agriculture or livestock. 2o.-A, Section I, subsection f).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 263
3102.30.02 Ammonium nitrate, even in aqueous solution.
01 For agricultural use. Only fertilizers, pesticides, herbicides and fungicides, provided they are intended for use in agriculture or livestock. 2o.-A, Section I, subsection f). 99 The others. Only fertilizers, pesticides, herbicides and fungicides, provided they are intended for use in agriculture or livestock. 2o.-A, Section I, subsection f).
3102.40.01 Mixtures of ammonium nitrate with calcium carbonate or other inorganic materials without fertilizer power.
00 Mixtures of ammonium nitrate with calcium carbonate or other inorganic materials without fertilizer power. Only fertilizers, pesticides, herbicides and fungicides, provided they are intended for use in agriculture or livestock. 2o.-A, Section I, subsection f).
3102.50.01 Sodium nitrate.
00 Sodium nitrate. Only fertilizers, pesticides, herbicides and fungicides, provided they are intended for use in agriculture or livestock. 2o.-A, Section I, subsection f).
3102.60.01 Double salts and mixtures of calcium nitrate and ammonium nitrate.
00 Double salts and mixtures of calcium nitrate and ammonium nitrate.
Only fertilizers, pesticides, herbicides and fungicides, provided they are intended for use in agriculture or livestock. 2o.-A, Section I, subsection f).

264 OFFICIAL GAZETTE Tuesday, January 7, 2025
3102.80.01 Mixtures of urea with ammonium nitrate in aqueous or ammoniacal solution.
00 Mixtures of urea with ammonium nitrate in aqueous or ammoniacal solution.
Only fertilizers, pesticides, herbicides and fungicides, provided they are intended for use in agriculture or livestock. 2o.-A, Section I, subsection f).
3102.90.91 The others, including mixtures not included in the preceding subheadings.
00 The others, including mixtures not included in the preceding subheadings.
Only fertilizers, pesticides, herbicides and fungicides, provided they are intended for use in agriculture or livestock. 2o.-A, Section I, subsection f).
3103.11.01 With a diphosphorus pentoxide (P2O5) content greater than or equal to 35% by weight.
00 With a diphosphorus pentoxide (P2O5) content greater than or equal to 35% by weight. Only fertilizers, pesticides, herbicides and fungicides, provided they are intended for use in agriculture or livestock. 2o.-A, Section I, subsection f).
3103.90.99 The others.
00 The others. Only fertilizers, pesticides, herbicides and fungicides, provided they are intended for use in agriculture or livestock. 2o.-A, Section I, subsection f).
3104.20.01 Potassium chloride.
00 Potassium chloride. Only fertilizers, pesticides, herbicides and fungicides, provided they are intended for use in agriculture or livestock. 2o.-A, Section I, subsection f).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 265
3104.30.02 Potassium sulfate.
01 Reactive grade. Only fertilizers, pesticides, herbicides and fungicides, provided they are intended for use in agriculture or livestock. 2o.-A, Section I, subsection f). 99 The others. Only fertilizers, pesticides, herbicides and fungicides, provided they are intended for use in agriculture or livestock. 2o.-A, Section I, subsection f).
3104.90.99 The others.
00 The others. Only fertilizers, pesticides, herbicides and fungicides, provided they are intended for use in agriculture or livestock. 2o.-A, Section I, subsection f).
3105.10.01 Products of this chapter in tablets or similar forms or in packages with a gross weight of 10 kg or less.
00 Products of this chapter in tablets or similar forms or in packages with a gross weight of 10 kg or less. Only fertilizers, pesticides, herbicides and fungicides, provided they are intended for use in agriculture or livestock. 2o.-A, Section I, subsection f).
3105.20.01 Mineral or chemical fertilizers with the three fertilizer elements: nitrogen, phosphorus and potassium.
00 Mineral or chemical fertilizers with the three fertilizer elements: nitrogen, phosphorus and potassium. Only fertilizers, pesticides, herbicides and fungicides, provided they are intended for use in agriculture or livestock. 2o.-A, Section I, subsection f).
3105.30.01 Diammonium hydrogenorthophosphate (diammonium phosphate).
00 Diammonium hydrogenorthophosphate (diammonium phosphate). Only fertilizers, pesticides, herbicides and fungicides, provided they are intended for use in agriculture or livestock. 2o.-A, Section I, subsection f).

266 OFFICIAL GAZETTE Tuesday, January 7, 2025
3105.40.01 Ammonium dihydrogenorthophosphate (monoammonium phosphate), even mixed with diammonium hydrogenorthophosphate (diammonium phosphate).
00 Ammonium dihydrogenorthophosphate (monoammonium phosphate), even mixed with diammonium hydrogenorthophosphate (diammonium phosphate). Only fertilizers, pesticides, herbicides and fungicides, provided they are intended for use in agriculture or livestock. 2o.-A, Section I, subsection f).
3105.51.01 Containing nitrates and phosphates.
00 Containing nitrates and phosphates. Only fertilizers, pesticides, herbicides and fungicides, provided they are intended for use in agriculture or livestock. 2o.-A, Section I, subsection f).
3105.59.99 The others.
00 The others. Only fertilizers, pesticides, herbicides and fungicides, provided they are intended for use in agriculture or livestock. 2o.-A, Section I, subsection f).
3105.60.01 Mineral or chemical fertilizers with the two fertilizer elements: phosphorus and potassium.
00 Mineral or chemical fertilizers with the two fertilizer elements: phosphorus and potassium. Only fertilizers, pesticides, herbicides and fungicides, provided they are intended for use in agriculture or livestock. 2o.-A, Section I, subsection f).
3105.90.99 The others.
01 Sodium potassium nitrate. Only fertilizers, pesticides, herbicides and fungicides, provided they are intended for use in agriculture or livestock. 2o.-A, Section I, subsection f). 99 The others. Only fertilizers, pesticides, herbicides and fungicides, provided they are intended for use in agriculture or livestock. 2o.-A, Section I, subsection f).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 267
Chapter 35.
Albuminoidal substances; modified starches or flours; glues; enzymes:
Tariff subheading and NICO
Description Qualification Legal basis for the VAT Law
3503.00.01 Gelatin, except photographic and pharmaceutical grade.
00 Gelatin, except photographic and pharmaceutical grade. 2o.-A, Section I, subsection b).
Chapter 38.
Miscellaneous chemical products:
Tariff subheading and NICO
Description Qualification Legal basis for the VAT Law
3808.59.99 The others.
01 Herbicides. Only those intended for use in agriculture or livestock.
2o.-A, Section I, subsection f).
02 Acaricides, except based on: cyhexatin; propargite. Only those intended for use in agriculture or livestock. 2o.-A, Section I, subsection f). 99 The others. Only those intended for use in agriculture or livestock. 2o.-A, Section I, subsection f).
3808.91.99 The others.
01 Formulated based on: oxamyl; Bacillus thuringiensis. Only those intended for use in agriculture or livestock. 2o.-A, Section I, subsection f). 99 The others. Only those intended for use in agriculture or livestock. 2o.-A, Section I, subsection f).
3808.92.03 Fungicides.
01 Formulated based on: carboxin; dinocap; dodemorf; fentin acetate; fosetyl Al; iprodione; kasugamycin, propiconazole; vinclozolin. Only those intended for use in agriculture or livestock. 2o.-A, Section I, subsection f).

268 OFFICIAL GAZETTE Tuesday, January 7, 2025
02 Manganese ethylenebis(dithiocarbamate) with zinc ion (Mancozeb).
Only those intended for use in agriculture or livestock.
2o.-A, Section I, subsection f).
99 The others. Only those intended for use in agriculture or livestock.
2o.-A, Section I, subsection f).
3808.93.04 Herbicides, germination inhibitors and plant growth regulators.
01 Plant growth regulators. Only those intended for use in agriculture or livestock 2o.-A, Section I, subsection f). 02 Herbicides formulated based on: acifluorfen; barban; sethoxydim; dalapon; difenamide; ethidimuron; hexazinone; linuron; thidiazuron. Only those intended for use in agriculture or livestock. 2o.-A, Section I, subsection f). 99 The others. Only those intended for use in agriculture or livestock. 2o.-A, Section I, subsection f).
3808.94.02 Formulated based on isothiazolinone derivatives.
00 Formulated based on isothiazolinone derivatives. Only those intended for use in agriculture or livestock. 2o.-A, Section I, subsection f).
3808.99.99 The others.
00 The others. Only those intended for use in agriculture or livestock.
2o.-A, Section I, subsection f).
3822.12.01 Diagnostic reagents for determination of immunological tests by means of monoclonal antibodies, mixed, even in the form of kits (Kit).
00 Diagnostic reagents for determination of immunological tests by means of monoclonal antibodies, mixed, even in the form of kits (Kit). Only when they are patented medicines. 2o.-A, Section I, subsection b).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 269
3822.19.01 Diagnostic reagents for determination of immunological tests by means of monoclonal antibodies, mixed, even in the form of kits (Kit).
00 Diagnostic reagents for determination of immunological tests by means of monoclonal antibodies, mixed, even in the form of kits (Kit). Only when they are patented medicines. 2o.-A, Section I, subsection b).
3824.99.99 The others.
99 The others. Only those intended for use in agriculture or livestock.
2o.-A, Section I, subsection f).
Chapter 40.
Rubber and manufactures thereof:
Tariff subheading and NICO
Description Qualification Legal basis for the VAT Law
4011.70.01 With high tread patterns in the form of lugs, angles or similar, for agricultural machinery and tractors, whose size numbers are: 8.25-15;10.00-15;6.00-16; 6.50-16;7.50-16;5.00-16; 7.50-18;6.00-19;13.00-24; 16.00-25;17.50-25;18.00-25;18.40-26;23.1-26;11.25-28;13.6-28;14.9-28;16.9-30;18.4-30;24.5-32;18.4-34; 20.8-34; 23.1-34; 12.4-36; 13.6-38; 14.9-38; 15.5-38; 18.4-38.
00 With high tread patterns in the form of lugs, angles or similar, for agricultural machinery and tractors, whose size numbers are: 8.25-15; 10.00-15; 6.00-16; 6.50-16; 7.50-16; 5.00-16; 7.50-18; 6.00-19; 13.00-24; 16.00-25; 17.50-25; 18.00-25; 18.40-26; 23.1-26; 11.25-28; 13.6-28; 14.9-28; 16.9-30; 18.4-30; 24.5-32; 18.4-34; 20.8-34; 23.1-34; 12.4-36; 13.6-38; 14.9-38; 15.5-38; 18.4-38. Only for agricultural tractors. 2o.-A, Section I, subsection e).
4011.70.02 With high tread patterns in the form of lugs, angles or similar, for agricultural machinery and tractors, except those included in tariff subheading 4011.70.01.
00 With high tread patterns in the form of lugs, angles or similar, for agricultural machinery and tractors, except those included in tariff subheading 4011.70.01. Only for agricultural tractors. 2o.-A, Section I, subsection e).
4013.90.02 For agricultural and industrial machinery and tractors.
00 For agricultural and industrial machinery and tractors. Only for agricultural tractors. 2o.-A, Section I, subsection e).

270 OFFICIAL GAZETTE Tuesday, January 7, 2025
Chapter 41.
Hides (except furskins) and leathers:
Tariff subheading and NICO
Description Qualification Legal basis for the VAT Law
4101.20.03 Whole hides and skins, not split, with a unit weight of 8 kg or less for dry, 10 kg for dry salted and 16 kg for fresh, green salted (wet) or otherwise preserved.
01 Bovine. 2o.-A, Section I, subsection a).
02 Equine. 2o.-A, Section I, subsection a).
4101.50.03 Whole hides and skins, with a unit weight greater than 16 kg.
01 Bovine, fresh or green salted (wet). 2o.-A, Section I, subsection a).
99 The others. 2o.-A, Section I, subsection a).
4101.90.91 The others, including crupper, half crupper and skirts.
01 Equine. 2o.-A, Section I, subsection a).
99 The others. 2o.-A, Section I, subsection a).
4102.10.01 With wool.
00 With wool. 2o.-A, Section I, subsection a).
4102.21.01 Pickled.
00 Pickled. 2o.-A, Section I, subsection a).
4102.29.99 The others.
00 The others. 2o.-A, Section I, subsection a).
4103.20.01 Of caiman, crocodile or lizard.
00 Of caiman, crocodile or lizard. 2o.-A, Section I, subsection a).
4103.20.99 The others.
00 The others. 2o.-A, Section I, subsection a).
4103.30.01 Of porcine.
00 Of porcine. 2o.-A, Section I, subsection a).
4103.90.99 The others.
01 Of caprine. 2o.-A, Section I, subsection a).
99 The others. 2o.-A, Section I, subsection a).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 271
Chapter 44.
Wood, charcoal and wood manufactures:
Tariff subheading and NICO
Description Qualification Legal basis for the VAT Law
4401.11.01 Of coniferous.
00 Of coniferous. 2o.-A, Section I, subsection a).
4401.12.01 Other than coniferous.
00 Other than coniferous. 2o.-A, Section I, subsection a).
4403.21.01 Of pine (Pinus spp.), with the smallest dimension of the cross-section greater than or equal to 15 cm.
00 Of pine (Pinus spp.), with the smallest dimension of the cross-section greater than or equal to 15 cm. 2o.-A, Section I, subsection a).
4403.22.91 The others, of pine (Pinus spp.).
00 The others, of pine (Pinus spp.). 2o.-A, Section I, subsection a).
4403.23.01 Of fir (Abies spp.) and spruce (Picea spp.), with the smallest dimension of the cross-section greater than or equal to 15 cm.
00 Of fir (Abies spp.) and spruce (Picea spp.), with the smallest dimension of the cross-section greater than or equal to 15 cm. 2o.-A, Section I, subsection a).
4403.24.91 The others, of fir (Abies spp.) and spruce (Picea spp.).
00 The others, of fir (Abies spp.) and spruce (Picea spp.).
2o.-A, Section I, subsection a).
4403.41.01 Dark Red Meranti, Light Red Meranti and Meranti Bakau.
00 Dark Red Meranti, Light Red Meranti and Meranti Bakau. 2o.-A, Section I, subsection a).
4403.42.01 Teak.
00 Teak. 2o.-A, Section I, subsection a).
4403.49.99 The others.
00 The others. 2o.-A, Section I, subsection a).
4403.91.01 Of oak, chestnut, cork oak and other oak-like trees (Quercus spp.).
00 Of oak, chestnut, cork oak and other oak-like trees (Quercus spp.).
2o.-A, Section I, subsection a).
4403.93.01 Of beech (Fagus spp.), with the smallest dimension of the cross-section greater than or equal to 15 cm.
00 Of beech (Fagus spp.), with the smallest dimension of the cross-section greater than or equal to 15 cm. 2o.-A, Section I, subsection a).

272 OFFICIAL GAZETTE Tuesday, January 7, 2025

4403.94.91 Others, of beech (Fagus spp.).
00 Others, of beech (Fagus spp.). 2nd.-A, Section I, subsection a).

4403.99.99 Others.
00 Others. 2nd.-A, Section I, subsection a).

Chapter 45.
Cork and cork manufactures:

Tariff Fraction and NICO | Description | Note | Legal Basis for the VAT Law --- | --- | --- | ---
4501.10.01 | Raw cork or simply prepared cork. | 00 Raw cork or simply prepared cork. | 2nd.-A, Section I, subsection a).

Chapter 49.
Printed books, newspapers, pictures and other products of the printing industry; manuscript or typescript copies: manuscripts, typescripts and plans:

Tariff Fraction and NICO | Description | Note | Legal Basis for the VAT Law --- | --- | --- | ---
4901.10.01 | Works of universal literature and technical, scientific or art books, including those of a biographical nature.

00 Works of universal literature and technical, scientific or art books, including those of a biographical nature. | 2nd.-A, Section I, subsection i) and 9, Section III.

4901.10.99 Others.
00 Others. | 2nd.-A, Section I, subsection i) and 9, Section III.

4901.91.04 Dictionaries and encyclopedias, even in fascicles.
01 Printed and published in Mexico. | 2nd.-A, Section I, subsection i) and 9, Section III.

02 Printed in Spanish, except for embossed prints for the use of the blind and that included in commercial identification number 4901.91.04.01. | 2nd.-A, Section I, subsection i) and 9, Section III.

99 Others. | 2nd.-A, Section I, subsection i) and 9, Section III.

4901.99.01 Printed and published in Mexico.
00 Printed and published in Mexico. | 2nd.-A, Section I, subsection i) and 9, Section III.

4901.99.02 For primary education.
00 For primary education. | 2nd.-A, Section I, subsection i) and 9, Section III.

4901.99.03 Scientific or technical yearbooks, except that included in tariff fraction 4901.99.01.
00 Scientific or technical yearbooks, except that included in tariff fraction 4901.99.01. | 2nd.-A, Section I, subsection i) and 9, Section III.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 273

4901.99.04 Works of universal literature, technical, scientific or art books or fascicles, even of a biographical nature, printed in Spanish, even if they contain other languages, except that included in tariff fractions 4901.99.01, 4901.99.02 and 4901.99.05.
00 Works of universal literature, technical, scientific or art books or fascicles, even of a biographical nature, printed in Spanish, even if they contain other languages, except that included in tariff fractions 4901.99.01, 4901.99.02 and 4901.99.05. | 2nd.-A, Section I, subsection i) and 9, Section III.

4901.99.05 Embossed prints for the use of the blind.
00 Embossed prints for the use of the blind. | 2nd.-A, Section I, subsection i) and 9, Section III.

4901.99.91 Other works of universal literature, technical, scientific or art books or fascicles, even of a biographical nature, except that included in tariff fractions 4901.99.01, 4901.99.02, 4901.99.04 and 4901.99.05.
00 Other works of universal literature, technical, scientific or art books or fascicles, even of a biographical nature, except that included in tariff fractions 4901.99.01, 4901.99.02, 4901.99.04 and 4901.99.05. | 2nd.-A, Section I, subsection i) and 9, Section III.

4901.99.99 Others.
00 Others. | 2nd.-A, Section I, subsection i) and 9, Section III.

4902.10.02 Those published at least four times a week.
00 Those published at least four times a week. | 2nd.-A, Section I, subsection i) and 9, Section III.

4902.90.99 Others.
01 Newspapers and periodicals printed in Spanish. | 2nd.-A, Section I, subsection i) and 9, Section III.

99 Others. | 2nd.-A, Section I, subsection i) and 9, Section III.

4903.00.01 Albums or books of prints.
00 Albums or books of prints. | 2nd.-A, Section I, subsection i) and 9, Section III.

4903.00.99 Others.
00 Others. | 2nd.-A, Section I, subsection i) and 9, Section III.

4904.00.01 Manuscript or printed music, even with illustrations or bound.
00 Manuscript or printed music, even with illustrations or bound. | 2nd.-A, Section I, subsection i) and 9, Section III.

4905.20.01 Maps, topographical or nautical charts; wall maps.
00 Maps, topographical or nautical charts; wall maps. | 2nd.-A, Section I, subsection i) and 9, Section III.

274 OFFICIAL GAZETTE Tuesday, January 7, 2025

4905.20.99 Others.
00 Others. | 2nd.-A, Section I, subsection i) and 9, Section III.

4911.99.99 Others.
01 Tickets or slips for raffles, lotteries, shows, railways or other transport services.

Only for lotteries, raffles or games with bets and contests of all kinds. | 2nd.-A, Section I, subsection i) and 9, Section V.

Chapter 52.
Cotton:

Tariff Fraction and NICO | Description | Note | Legal Basis for the VAT Law --- | --- | --- | ---
5201.00.03 Cotton, not carded or combed.
01 With seeds. | 2nd.-A, Section I, subsection a).

02 Without seeds, of fiber with a length greater than 29mm. | 2nd.-A, Section I, subsection a).

99 Others. | 2nd.-A, Section I, subsection a).

Chapter 53.
Other vegetable textile fibers; paper yarn and yarn fabrics made of paper yarn:

Tariff Fraction and NICO | Description | Note | Legal Basis for the VAT Law --- | --- | --- | ---
5305.00.08 Coconut, abaca (Manila hemp (Musa textilis Nee)), ramie and other vegetable textile fibers not expressed or included elsewhere, raw or worked, but not spun; tow and waste of these fibers (including waste of yarns and rags).
01 Of coconut, raw.

Only ixtle and lechuguilla.

Only palm. | 2nd.-A, Section I, subsection a).

02 Coconut fibers, except that included in commercial identification number 5305.00.08.01.

Only ixtle and lechuguilla.

Only palm. | 2nd.-A, Section I, subsection a).

03 Sisal and other textile fibers of the genus Agave, raw.

Only ixtle and lechuguilla.

Only palm. | 2nd.-A, Section I, subsection d).

99 Others.

Only ixtle and lechuguilla.

Only palm. | 2nd.-A, Section I, subsection d).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 275

Chapter 71.
Natural (fine) or cultured pearls, precious or semi-precious stones, precious metals, clad precious metal (plaque) and manufactures of these materials; costume jewelry; coins:

Tariff Fraction and NICO | Description | Note | Legal Basis for the VAT Law --- | --- | --- | ---
7108.11.01 Powder.
00 Powder.

With a minimum gold content of 80%. | 25, Section VII.

7108.12.91 Other raw forms.
00 Other raw forms.

With a minimum gold content of 80%. | 25, Section VII.

7108.13.91 Other semi-manufactured forms.
00 Other semi-manufactured forms.

With a minimum gold content of 80%. | 25, Section VII.

7113.19.03 Chains in continuous roll, of length greater than or equal to 10 m.
00 Chains in continuous roll, of length greater than or equal to 10 m.

Only if it complies with Article 10 of the Regulations of the VAT Law. | 2nd.-A, Section I, subsection h) and 10 of the Regulations of the VAT Law.

7113.19.99 Others.
01 Gold fasteners (clasps).

Only if it complies with Article 10 of the Regulations of the VAT Law. | 2nd.-A, Section I, subsection h) and 10 of the Regulations of the VAT Law.

99 Others.

Only if it complies with Article 10 of the Regulations of the VAT Law. | 2nd.-A, Section I, subsection h) and 10 of the Regulations of the VAT Law.

7113.20.01 Of clad precious metal (plaque) on base metal.
00 Of clad precious metal (plaque) on base metal.

Only if it complies with Article 10 of the Regulations of the VAT Law. | 2nd.-A, Section I, subsection h) and 10 of the Regulations of the VAT Law.

7114.19.91 Of other precious metals, even coated or clad with precious metal (plaque).
00 Of other precious metals, even coated or clad with precious metal (plaque).

Only if it complies with Article 10 of the Regulations of the VAT Law. | 2nd.-A, Section I, subsection h) and 10 of the Regulations of the VAT Law.

276 OFFICIAL GAZETTE Tuesday, January 7, 2025

7114.20.01 Of clad precious metal (plaque) on base metal.
00 Of clad precious metal (plaque) on base metal.

Only if it complies with Article 10 of the Regulations of the VAT Law. | 2nd.-A, Section I, subsection h) and 10 of the Regulations of the VAT Law.

Chapter 84.
Nuclear reactors, boilers, machinery, mechanical appliances and mechanical devices; parts of these machines or appliances:

Tariff Fraction and NICO | Description | Note | Legal Basis for the VAT Law --- | --- | --- | ---
8413.20.01 Manual pumps, except those of subheadings 8413.11 or 8413.19.
00 Manual pumps, except those of subheadings 8413.11 or 8413.19.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e).

8413.70.99 Others.
99 Others.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e).

8413.81.99 Others.
00 Others.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e).

8424.41.02 Portable sprayers.
01 Motor-driven sprayers.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e).

99 Others.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e).

8424.49.99 Others.
01 Self-propelled sprayers.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e).

99 Others.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e).

8424.82.07 For agriculture or horticulture.
01 Rotary sprinklers for irrigation.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e) and 9 of the Regulations of the VAT Law.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 277

02 Motor-driven portable spreaders, except that included in commercial identification number 8424.82.07.05.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e) and 9 of the Regulations of the VAT Law.

03 Irrigation machines or appliances, self-propelled, with mechanical or electrical regulation controls, including self-propelled irrigation cannons, without rigid plastic piping, or aluminum piping with side discharge gates.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e) and 9 of the Regulations of the VAT Law.

04 Spreaders, self-propelled.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e).

05 Irrigation machines, except that included in commercial identification number 8424.82.07.03.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e) and 9 of the Regulations of the VAT Law.

06 Manual sprayers for exclusive use in the application of agrochemicals.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e).

99 Others.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e) and 9 of the Regulations of the VAT Law.

8432.10.01 Plows.
00 Plows.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e).

8432.21.01 Disc harrows.
00 Disc harrows.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e).

8432.29.99 Others.
01 Weeders, cultivators, scarifiers or levelers.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e).

99 Others.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e).

8432.31.04 Seeders, planters and transplanters, for direct sowing.
01 Seeders, with rectangular hopper and multiple discharge for fine grain seeds (grain drill).

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e).

02 Planters.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e) and 9 of the Regulations of the VAT Law.

278 OFFICIAL GAZETTE Tuesday, January 7, 2025

03 Seeders, except that included in commercial identification number 8432.31.04.01.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e).

99 Others.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e) and 9 of the Regulations of the VAT Law.

8432.41.01 Manure spreaders.
00 Manure spreaders.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e).

8432.42.01 Fertilizer distributors.
00 Fertilizer distributors.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e).

8432.80.91 Other machines, appliances and devices.
01 Rotary cutters (brush cutters), with a cutting width equal to or less than 2.13 m, to be attached to the tractor's power take-off, with transmission to two blades.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e).

02 Fertilizer seeders, except with rectangular hopper and multiple discharge for fine grain seeds (grain drill).

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e).

99 Others.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e).

8433.20.03 Mowers, including cutting bars for mounting on a tractor.
01 Mowers and/or reapers, except that included in commercial identification number 8433.20.03.02.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e).

02 Self-propelled mowers and/or reapers with engine power less than or equal to 20 HP and non-self-propelled, with a cutting width up to 2.50 m, including binders.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e).

99 Others.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e).

8433.30.91 Other hay-making machines and appliances.
00 Other hay-making machines and appliances.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 279

8433.40.03 Presses for straw or fodder, including baler pick-ups.
01 Fodder balers.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e).

99 Others.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e).

8433.51.01 Combine harvesters.
00 Combine harvesters.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e).

8433.52.91 Other threshing machines and appliances.
00 Other threshing machines and appliances.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e).

8433.53.01 Machines for harvesting roots or tubers.
00 Machines for harvesting roots or tubers.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e).

8433.59.99 Others.
01 Sugarcane harvesters.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e).

02 Corn shellers, including huskers or those that package the products.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e).

03 Cotton pickers.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e).

04 Harvesters, except that included in commercial identification numbers 8433.59.99.01 and 8433.59.99.03.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e).

99 Others.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e).

8436.80.91 Other machines and appliances.
99 Others.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e).

280 OFFICIAL GAZETTE Tuesday, January 7, 2025

8467.81.01 Saws or cut-off machines, chain.
00 Saws or cut-off machines, chain.

Only machines, appliances and devices, for agricultural use. | 2nd.-A, Section I, subsection e) and 9 of the Regulations of the VAT Law.

Chapter 85.
Electrical machinery and equipment and their parts; sound recorders or reproducers, television image and sound recorders or reproducers, and parts and accessories of such articles:

Tariff Fraction and NICO | Description | Note | Legal Basis for the VAT Law --- | --- | --- | ---
8523.29.99 Others.
04 Flexible discs recorded, to reproduce phenomena other than sound or image (software), even accompanied by printed instructions or other documentation.

Only those whose content is that of books, newspapers and magazines; presented in one or more magnetic devices. | 2nd.-A, Section I, subsection i) and 9, Section III.

99 Others.

Only those whose content is that of books, newspapers and magazines; presented in one or more magnetic devices. | 2nd.-A, Section I, subsection i) and 9, Section III.

8523.49.99 Others.
01 Discs for laser reading systems, to reproduce sound only.

Only those whose content is that of books, newspapers and magazines; presented in one or more magnetic devices. | 2nd.-A, Section I, subsection i) and 9, Section III.

99 Others.

Only those whose content is that of books, newspapers and magazines; presented in one or more magnetic devices. | 2nd.-A, Section I, subsection i) and 9, Section III.

Chapter 87.
Motor vehicles, tractors, cycles and other land vehicles; parts and accessories of the foregoing:

Tariff Fraction and NICO | Description | Note | Legal Basis for the VAT Law --- | --- | --- | ---
8701.10.01 Single-axle tractors.
00 Single-axle tractors. | 2nd.-A, Section I, subsection e).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 281

8701.92.01 Wheeled tractors with power take-off or three-point hitch, for attachment of agricultural implements, except those whose serial number or model is at least 2 years prior to the current one and that included in tariff fraction 8701.92.02.
00 Wheeled tractors with power take-off or three-point hitch, for attachment of agricultural implements, except those whose serial number or model is at least 2 years prior to the current one and that included in tariff fraction 8701.92.02. | 2nd.-A, Section I, subsection e).

8701.92.02 Wheeled tractors with power take-off or three-point hitch, for attachment of agricultural implements, with power greater than or equal to 32 HP.
00 Wheeled tractors with power take-off or three-point hitch, for attachment of agricultural implements, with power greater than or equal to 32 HP. | 2nd.-A, Section I, subsection e).

8701.93.01 Wheeled tractors with power take-off or three-point hitch, for attachment of agricultural implements, with power greater than 53 HP, except those whose serial number or model is at least 2 years prior to the current one.
00 Wheeled tractors with power take-off or three-point hitch, for attachment of agricultural implements, with power greater than 53 HP, except those whose serial number or model is at least 2 years prior to the current one. | 2nd.-A, Section I, subsection e).

8701.94.01 Wheeled tractors with power take-off or three-point hitch, for attachment of agricultural implements, except that included in tariff fractions 8701.94.02, 8701.94.03 and 8701.94.04.
00 Wheeled tractors with power take-off or three-point hitch, for attachment of agricultural implements, except that included in tariff fractions 8701.94.02, 8701.94.03 and 8701.94.04. | 2nd.-A, Section I, subsection e).

8701.94.02 Wheeled tractors with power take-off or three-point hitch, for attachment of agricultural implements whose serial number or model is at least 2 years prior to the current one.
00 Wheeled tractors with power take-off or three-point hitch, for attachment of agricultural implements whose serial number or model is at least 2 years prior to the current one. | 2nd.-A, Section I, subsection e).

8701.94.03 Wheeled tractors with power take-off or three-point hitch, for attachment of agricultural implements, with power greater than or equal to 140 HP, manual transmission and analog instrument panel, except that included in tariff fraction 8701.94.02.
00 Wheeled tractors with power take-off or three-point hitch, for attachment of agricultural implements, with power greater than or equal to 140 HP, manual transmission and analog instrument panel, except that included in tariff fraction 8701.94.02. | 2nd.-A, Section I, subsection e).

282 OFFICIAL GAZETTE Tuesday, January 7, 2025

8701.94.04 Wheeled tractors with a power take-off or three-point hitch for attaching agricultural implements, with power greater than or equal to 106 HP but less than 140 HP, with air-conditioned cabin and syncroplus or powerquad transmission, except those included in tariff fraction 8701.94.02.

00 Wheeled tractors with a power take-off or three-point hitch for attaching agricultural implements, with power greater than or equal to 106 HP but less than 140 HP, with air-conditioned cabin and syncroplus or powerquad transmission, except those included in tariff fraction 8701.94.02.

2o.-A, fraction I, subsection e).

8701.94.99 The others.

02 Rubber-tracked tractors, equipped with a power take-off for attaching agricultural implements.

2o.-A, fraction I, subsection e).

8701.95.01 Wheeled tractors with a power take-off or three-point hitch for attaching agricultural implements, with power greater than 180 HP, except those whose serial number or model is at least 2 years prior to the current one.

00 Wheeled tractors with a power take-off or three-point hitch for attaching agricultural implements, with power greater than 180 HP, except those whose serial number or model is at least 2 years prior to the current one.

2o.-A, fraction I, subsection e).

8701.95.99 The others.

02 Wheeled tractors with a power take-off or three-point hitch for attaching agricultural implements whose serial number or model is at least 2 years prior to the current one.

2o.-A, fraction I, subsection e).

8703 Passenger cars and other motor vehicles principally designed for the transport of persons (except those of heading 87.02), including those of the station wagon type and racing cars.

Only vehicles that have authorization in accordance with the Agreement establishing general provisions for the importation of vehicles in franchise published in the DOF on August 29, 2007; the other vehicles for the transport of persons, which have the franchise authorization, issued by the SRE. (article 25, fraction VIII of the VAT Law and article 62, fraction I of the Law).

25, fraction VIII and 62, fraction I of the Law.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 283

8704 Motor vehicles for the transport of goods. Only vehicles that have authorization in accordance with the Agreement establishing general provisions for the importation of vehicles in franchise published in the DOF on August 29, 2007; the other vehicles for the transport of persons, which have the franchise authorization, issued by the SRE. (article 25, fraction VIII of the VAT Law and article 62, fraction I of the Law).

25, fraction VIII and 62, fraction I of the Law.

Chapter 88.
Aircraft, spacecraft, and their parts:

Tariff Fraction and NICO | Description | Note | Legal Basis of the VAT Law --- | --- | --- | ---
8802.11.01 | Helicopters for fumigation, up to 3 seats. | Only those intended for agricultural fumigation. | 2o.-A, fraction I, subsection e) and 9 of the Regulations of the VAT Law.
00 | Helicopters for fumigation, up to 3 seats. | Only those intended for agricultural fumigation. | 2o.-A, fraction I, subsection e) and 9 of the Regulations of the VAT Law.
8802.11.99 | The others. | Only those intended for agricultural fumigation. | 2o.-A, fraction I, subsection e) and 9 of the Regulations of the VAT Law.
00 | The others. | Only those intended for agricultural fumigation. | 2o.-A, fraction I, subsection e) and 9 of the Regulations of the VAT Law.
8802.12.01 | Helicopters for fumigation, up to 3 seats. | Only those intended for agricultural fumigation. | 2o.-A, fraction I, subsection e) and 9 of the Regulations of the VAT Law.
00 | Helicopters for fumigation, up to 3 seats. | Only those intended for agricultural fumigation. | 2o.-A, fraction I, subsection e) and 9 of the Regulations of the VAT Law.
8802.12.99 | The others. | Only those intended for agricultural fumigation. | 2o.-A, fraction I, subsection e) and 9 of the Regulations of the VAT Law.
00 | The others. | Only those intended for agricultural fumigation. | 2o.-A, fraction I, subsection e) and 9 of the Regulations of the VAT Law.
8802.20.01 | Single-engine airplanes, single-seat, recognizable as designed exclusively for fumigating, spraying, or spreading liquids or solids, with a cargo hopper. | Only those intended for agricultural fumigation. | 2o.-A, fraction I, subsection e).
00 | Single-engine airplanes, single-seat, recognizable as designed exclusively for fumigating, spraying, or spreading liquids or solids, with a cargo hopper. | Only those intended for agricultural fumigation. | 2o.-A, fraction I, subsection e).
8802.20.99 | The others. | Only those intended for agricultural fumigation. | 2o.-A, fraction I, subsection e).
00 | The others. | Only those intended for agricultural fumigation. | 2o.-A, fraction I, subsection e).
8802.30.01 | Single-engine airplanes, single-seat, recognizable as designed exclusively for fumigating, spraying, or spreading liquids or solids, with a cargo hopper. | Only those intended for agricultural fumigation. | 2o.-A, fraction I, subsection e).
00 | Single-engine airplanes, single-seat, recognizable as designed exclusively for fumigating, spraying, or spreading liquids or solids, with a cargo hopper. | Only those intended for agricultural fumigation. | 2o.-A, fraction I, subsection e).
8802.30.02 | Airplanes with jet engines, with an empty weight greater than or equal to 10,000 Kg. | Only those intended for agricultural fumigation. | 2o.-A, fraction I, subsection e).
00 | Airplanes with jet engines, with an empty weight greater than or equal to 10,000 Kg. | Only those intended for agricultural fumigation. | 2o.-A, fraction I, subsection e).
8802.30.99 | The others. | Only those intended for agricultural fumigation. | 2o.-A, fraction I, subsection e).
00 | The others. | Only those intended for agricultural fumigation. | 2o.-A, fraction I, subsection e).
8802.40.01 | Airplanes and other aircraft, with an empty weight greater than 15,000 kg. | Only those intended for agricultural fumigation. | 2o.-A, fraction I, subsection e).
00 | Airplanes and other aircraft, with an empty weight greater than 15,000 kg. | Only those intended for agricultural fumigation. | 2o.-A, fraction I, subsection e).

Chapter 89.
Ships and other floating structures:

Tariff Fraction and NICO | Description | Note | Legal Basis of the VAT Law --- | --- | --- | ---
8902.00.03 | Fishing boats; factory ships and other ships for the preparation or conservation of fishery products. | |
01 | Fishing vessels, with a hold capacity greater than 750 t. | | 2o.-A, fraction I, subsection e) and 8 of the Regulations of the VAT Law. 99 | The others. | | 2o.-A, fraction I, subsection e) and 8 of the Regulations of the VAT Law.

Chapter 94.
Furniture; medical and surgical furniture; bedding and similar articles; lamps and lighting fittings not expressed or included elsewhere; signs, nameplates and similar illuminated articles; prefabricated buildings:

Tariff Fraction and NICO | Description | Note | Legal Basis of the VAT Law --- | --- | --- | ---
9406.10.01 | Of wood. | Only hydroponic greenhouses integrated with equipment to produce controlled temperature, humidity, or to protect crops from natural elements and/or irrigation. | 2o.-A, fraction I, subsection g).
00 | Of wood. | Only hydroponic greenhouses integrated with equipment to produce controlled temperature, humidity, or to protect crops from natural elements and/or irrigation. | 2o.-A, fraction I, subsection g).

Tuesday, January 7, 2025 OFFICIAL GAZETTE 285

9406.90.99 The others. | Only hydroponic greenhouses integrated with equipment to produce controlled temperature, humidity, or to protect crops from natural elements and/or irrigation. | 2o.-A, fraction I, subsection g).
00 | The others. | Only hydroponic greenhouses integrated with equipment to produce controlled temperature, humidity, or to protect crops from natural elements and/or irrigation. | 2o.-A, fraction I, subsection g).

Chapter 97.
Works of art, collectors' pieces and antiques:

Tariff Fraction and NICO | Description | Note | Legal Basis of the VAT Law --- | --- | --- | ---
9701.21.01 | Paintings and drawings. | Only works of art that, due to their quality and cultural value, are recognized as such by the competent institutions, provided that: I. They are intended for permanent public exhibition, and II. They are created by their author. | 25, fractions V and VI.
00 | Paintings and drawings. | Only works of art that, due to their quality and cultural value, are recognized as such by the competent institutions, provided that: I. They are intended for permanent public exhibition, and II. They are created by their author. | 25, fractions V and VI.
9701.22.01 | Mosaics | Only works of art that, due to their quality and cultural value, are recognized as such by the competent institutions, provided that: I. They are intended for permanent public exhibition, and II. They are created by their author. | 25, fractions V and VI.
00 | Mosaics | Only works of art that, due to their quality and cultural value, are recognized as such by the competent institutions, provided that: I. They are intended for permanent public exhibition, and II. They are created by their author. | 25, fractions V and VI.

286 OFFICIAL GAZETTE Tuesday, January 7, 2025

9701.29.99 The others | Only works of art that, due to their quality and cultural value, are recognized as such by the competent institutions, provided that: I. They are intended for permanent public exhibition, and II. They are created by their author. | 25, fractions V and VI.
00 | The others | Only works of art that, due to their quality and cultural value, are recognized as such by the competent institutions, provided that: I. They are intended for permanent public exhibition, and II. They are created by their author. | 25, fractions V and VI.
9701.91.01 | Paintings and drawings. | Only works of art that, due to their quality and cultural value, are recognized as such by the competent institutions, provided that: I. They are intended for permanent public exhibition, and II. They are created by their author. | 25, fractions V and VI.
00 | Paintings and drawings. | Only works of art that, due to their quality and cultural value, are recognized as such by the competent institutions, provided that: I. They are intended for permanent public exhibition, and II. They are created by their author. | 25, fractions V and VI.
9701.92.01 | Mosaics. | Only works of art that, due to their quality and cultural value, are recognized as such by the competent institutions, provided that: I. They are intended for permanent public exhibition, and II. They are created by their author. | 25, fractions V and VI.
00 | Mosaics. | Only works of art that, due to their quality and cultural value, are recognized as such by the competent institutions, provided that: I. They are intended for permanent public exhibition, and II. They are created by their author. | 25, fractions V and VI.

Tuesday, January 7, 2025 OFFICIAL GAZETTE 287

9701.99.99 The others. | Only works of art that, due to their quality and cultural value, are recognized as such by the competent institutions, provided that: I. They are intended for permanent public exhibition, and II. They are created by their author. | 25, fractions V and VI.
00 | The others. | Only works of art that, due to their quality and cultural value, are recognized as such by the competent institutions, provided that: I. They are intended for permanent public exhibition, and II. They are created by their author. | 25, fractions V and VI.
9702.10.01 | Over 100 years old. | Only works of art that, due to their quality and cultural value, are recognized as such by the competent institutions, provided that: I. They are intended for permanent public exhibition, and II. They are created by their author. | 25, fractions V and VI.
00 | Over 100 years old. | Only works of art that, due to their quality and cultural value, are recognized as such by the competent institutions, provided that: I. They are intended for permanent public exhibition, and II. They are created by their author. | 25, fractions V and VI.
9702.90.99 The others. | Only works of art that, due to their quality and cultural value, are recognized as such by the competent institutions, provided that: I. They are intended for permanent public exhibition, and II. They are created by their author. | 25, fractions V and VI.
00 | The others. | Only works of art that, due to their quality and cultural value, are recognized as such by the competent institutions, provided that: I. They are intended for permanent public exhibition, and II. They are created by their author. | 25, fractions V and VI.

288 OFFICIAL GAZETTE Tuesday, January 7, 2025

9703.10.01 | Over 100 years old. | Only works of art that, due to their quality and cultural value, are recognized as such by the competent institutions, provided that: I. They are intended for permanent public exhibition, and II. They are created by their author. | 25, fractions V and VI.
00 | Over 100 years old. | Only works of art that, due to their quality and cultural value, are recognized as such by the competent institutions, provided that: I. They are intended for permanent public exhibition, and II. They are created by their author. | 25, fractions V and VI.
9703.90.99 The others. | Only works of art that, due to their quality and cultural value, are recognized as such by the competent institutions, provided that: I. They are intended for permanent public exhibition, and II. They are created by their author. | 25, fractions V and VI.
00 | The others. | Only works of art that, due to their quality and cultural value, are recognized as such by the competent institutions, provided that: I. They are intended for permanent public exhibition, and II. They are created by their author. | 25, fractions V and VI.

Chapter 98.
Special operations:

Tariff Fraction and NICO | Description | Note | Legal Basis of the VAT Law --- | --- | --- | ---
9804.00.01 | Household goods. | | 25, fraction II.
00 | Household goods. | | 25, fraction II.
9804.00.99 The others. | | | 25, fraction II.
00 | The others. | | 25, fraction II.

Respectfully.
Mexico City, December 20, 2024.- 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.