Annexes 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29 and 30 of the General Foreign Trade Rules for 2024 — SHCP — MX

DOF: 19/01/2024

ANNEXES 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29 and 30 of the General Foreign Trade Rules for 2024, published in the evening edition of December 28, 2023

At the margin, a seal with the National Coat of Arms, which says: United Mexican States.- TREASURY.- Ministry of

Treasury and Public Credit.- Tax Administration Service.

ANNEX 3 OF THE GENERAL FOREIGN TRADE RULES FOR 2024

Customs and customs sections that have technological integration components for the use of the technological device

For the purposes of articles 35, 36, second paragraph, 36-A, sixth paragraph, 37-A, fraction II and 43, second paragraph of the Law, in relation to rule 2.4.12., the customs and customs sections referred to in the cited rule are made known:

Customs

Customs
section

Denomination

Zaragoza-Isleta International Bridge, customs section dependent on the Ciudad Juárez customs, headquartered in the State of Chihuahua.

San Jerónimo-Santa Teresa, customs section dependent on the Ciudad Juárez customs, headquartered in the State of Chihuahua.

Matamoros Customs, headquartered in the State of Tamaulipas.

Lucio Blanco-Los Indios, customs section dependent on the Matamoros customs, with headquarters in the State of Tamaulipas.

Mexico Customs, headquartered in Mexico City.

Nogales Customs, headquartered in the State of Sonora.

Ojinaga Customs, headquartered in the State of Chihuahua.

Puerto Palomas Customs, headquartered in the State of Chihuahua.

Piedras Negras Customs, headquartered in the State of Coahuila de Zaragoza.

Ciudad Reynosa Customs, headquartered in the State of Tamaulipas.

Ciudad Miguel Alemán Customs, headquartered in the State of Tamaulipas.

Ciudad Hidalgo Customs, headquartered in the State of Chiapas.

Tecate Customs, headquartered in the State of Baja California.

Tijuana Customs, headquartered in the State of Baja California.

Ciudad Acuña Customs, headquartered in the State of Coahuila de Zaragoza.

Mexico City International Airport Customs, headquartered in Mexico City.

Guadalajara Customs, headquartered in the State of Jalisco.

Intermodal Railway Terminal, customs section dependent on the Guadalajara customs, headquartered in the State of Jalisco.

General Mariano Escobedo International Airport, customs section dependent on the Monterrey customs, headquartered in the State of Nuevo León.

Querétaro Customs, headquartered in the State of Querétaro.

Toluca Customs, headquartered in the State of Mexico.

Interport Multimodal Park, customs section dependent on the Aguascalientes customs, headquartered in the State of San Luis Potosí.

Hermanos Serdán International Airport, customs section dependent on the Puebla customs, headquartered in the State of Puebla.

Colombia Customs, headquartered in the State of Nuevo León.

Ciudad Camargo Customs, headquartered in the State of Tamaulipas.

Guanajuato Customs, headquartered in the State of Guanajuato.

Sincerely.

Mexico City, December 15, 2023. - In substitution for the absence of the Head of the Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the Service of Tax Administration, the General Legal Administrator, Lic. Ricardo Carrasco Varona signs.- Rubric.

ANNEX 4 OF THE GENERAL FOREIGN TRADE RULES FOR 2024

Customs hours

For the purposes of articles 10 and 18 of the Law, 9 and 10 of the Regulations, in relation to rule 2.1.1., the days and hours considered business days for the entry and exit of goods, persons and means of transport from the national territory are determined, which are indicated below:

Customs / Customs section:

Operating hours:

Aguascalientes Customs:

Import and Export. Monday to Friday from 9:00 to 21:00 hours.

Interport Multimodal Park customs section.

Import and Export. Monday to Friday from 9:00 to 19:00 hours. Saturdays from 10:00 to 13:00 hours.

General Leobardo C. Ruiz International Airport customs section.

Import and Export. Monday to Friday from 9:00 to 15:00 and from 17:00 to 19:00 hours.

Ponciano Arriaga International Airport customs section.

Import and Export. Monday to Friday from 9:00 to 17:00 hours.

Jesús Terán Peredo International Airport customs section.

Import and Export. Monday to Friday from 9:00 to 21:00 hours.

II.

Ensenada Customs.

Import and Export. Monday to Friday from 9:00 to 19:00 hours. Saturdays from 9:00 to 12:00 hours.

III.

Mexicali Customs:

Import. Monday to Friday from 8:00 to 20:00 hours. Saturdays from 10:00 to 14:00 hours.

Export. Monday to Friday from 7:00 to 20:00 hours. Saturdays from 10:00 to 17:00 hours.

Railways (FF.CC.)

Import. Monday to Friday from 7:00 to 18:00 hours. Saturdays from 10:00 to 14:00 hours.

Export. Monday to Thursday from 7:00 to 18:00 hours. Friday and Saturday from 10:00 to 14:00 hours.

San Felipe customs section.

Import and export:

April - September. Monday to Friday from 8:00 to 18:00 hours.

October - March. Monday to Friday from 7:00 to 17:00 hours.

IV.

Tecate Customs:

Import and Export. Monday to Friday from 8:00 to 16:00 hours.

Cabo San Lucas customs section.

Import and Export. Monday to Friday from 8:00 to 17:00 hours.

Tijuana Customs:

Import. Monday to Friday from 8:00 to 20:00 hours. Saturdays from 9:00 to 14:00 hours.

Export. Monday to Friday from 6:00 to 19:00 hours. Saturdays and Sundays from 8:00 to 14:00 hours.

Abelardo L. Rodríguez International Airport customs section.

Import and Export. Monday to Friday from 9:00 to 17:00 hours. Saturdays from 9:00 to 13:00 hours.

VI.

La Paz Customs:

Import and Export. Monday to Friday from 9:00 to 19:00 hours.

San José del Cabo customs section.

Import and Export. Monday to Friday from 8:00 to 17:00 hours.

Santa Rosalía customs section.

Export. Monday to Friday from 8:00 to 17:00 hours.

Pichilingue customs section.

Import and Export. Monday to Friday from 9:00 to 17:00 hours.

VII.

Ciudad del Carmen Customs:

Import and Export. Monday to Friday from 8:00 to 17:00 hours.

Seybaplaya customs section.

Import and Export. Monday to Friday from 8:00 to 17:00 hours.

VIII.

Ciudad Acuña Customs.

Import and Export. Monday to Friday from 8:00 to 20:00 hours. Saturdays from 9:00 to 14:00 hours.

IX.

Piedras Negras Customs:

Import and Export. Monday to Friday from 8:00 to 22:00 hours. Saturdays from 9:00 to 15:00 hours.

Export. Sundays from 10:00 to 14:00 hours.

Import. Sundays Closed.

Railways (FF.CC.)

Import and Export. Monday to
Sunday 24 hours.

Plan de Guadalupe International Airport customs section.

Import and Export. Monday to Friday from 9:00 to 21:00 hours. Saturdays from 10:00 to 14:00 hours.

Torreón Customs:

Import and Export. Monday to Friday from 9:00 to 17:00 hours.

Torreón Airport customs section.

Import and Export. Monday to Friday from 9:00 to 17:00 hours.

Gómez Palacio customs section.

Import and Export. Monday to Friday from 9:00 to 17:00 hours.

General Guadalupe Victoria International Airport customs section.

Import and Export. Monday to Friday from 9:00 to 17:00 hours.

XI.

Manzanillo Customs:

Import and Export. Monday to Friday from 8:00 to 21:00 hours. Saturdays from 8:00 to 15:00 hours.

Railways (FF.CC.)

Import and Export. Monday to Friday 24 hours. Saturdays from 00:00 to 17:00 hours.

Sundays from 10:00 to 11:00 hours.

Armería customs section.

Import and Export. Monday to Friday from 8:00 to 18:00 hours. Saturdays from 8:00 to 13:00 hours.

Railways (FF.CC.)

Import and Export. Monday to Friday 24 hours. Saturdays from 00:00 to 17:00 hours.

Sundays from 11:00 to 12:00 hours.

XII.

Ciudad Hidalgo Customs:

Import. Monday to Friday from 9:00 to 20:00 hours. Saturdays from 9:00 to 15:00 hours.

Export. Monday to Friday from 8:00 to 20:00 hours. Saturdays from 8:00 to 15:00 hours.

Ciudad Talismán customs section.

Import and Export. Monday to Friday from 9:00 to 19:00 hours. Saturdays and Sundays from 9:00 to 14:00 hours.

Ciudad Cuauhtémoc customs section.

Import and Export. Monday to
Saturday from 8:00 to 20:00 hours. Sundays from 8:00 to 15:00 hours.

Tapachula International Airport customs section.

Import and Export. Monday to Friday from 8:00 to 18:00 hours.

C.P.A. Carlos Rovirosa Pérez International Airport customs section.

Import and Export. Monday to Friday from 9:00 to 17:00 hours. Saturdays from 10:00 to 13:00 hours.

El Ceibo customs section.

Import and Export. Monday to Friday from 9:00 to 17:30 hours.

Oaxaca International Airport customs section.

Import and Export. Monday to Friday from 8:00 to 15:00 hours.

XIII.

Ciudad Juárez Customs

(Córdova-Américas International Bridge):

Import. Monday to Friday from 8:00 to 20:00 hours. Saturdays from 10:00 to 14:00 hours.

Export. Monday to Friday from 7:30 to 17:30 hours. Saturdays from 7:30 to 12:30 hours.

Railways (FF.CC.)

Import and Export. Monday to
Sunday from 00:00 to 7:00 and 20:30 to 00:00 hours.

Zaragoza Isleta International Bridge customs section.

Import and Export. Monday to Friday from 6:00 to 23:00 hours. Saturdays from 8:00 to 16:00 hours.

San Jerónimo-Santa Teresa customs section.

Import and Export. Monday to Friday from 8:00 to 20:00 hours. Saturdays from 10:00 to 14:00 hours.

Abraham González International Airport customs section.

Import and Export. Monday to Friday from 10:00 to 20:00 hours. Saturdays from 9:00 to 14:00 hours.

Guadalupe-Tornillo customs section.

Import and Export. Monday to Friday from 8:00 to 18:00 hours.

XIV.

Chihuahua Customs:

Import and Export. Monday to Friday from 8:00 to 20:00 hours. Saturdays from 9:00 to 11:00 hours.

Las Américas Industrial Park customs section.

Import and Export. Monday to Friday from 12:00 to 20:00 hours.

General Roberto Fierro Villalobos International Airport customs section.

Import and Export. Monday to Friday from 8:00 to 20:00 hours. Saturdays from 11:00 to 13:00 hours.

XV.

Ojinaga Customs.

Import and Export. Monday to Friday from 8:00 to 18:00 hours.

XVI.

Puerto Palomas Customs.

Import and Export. Monday to Friday from 8:00 to 17:00 hours.

XVII.

Mexico City International Airport Customs:

Import and Export. Monday to Friday from 8:00 to 20:00 hours. Saturdays from 10:00 to 14:00 hours.

Mechanized Postal Center customs section.

Import and Export. Monday to Friday from 8:00 to 15:00 hours.

XVIII.

Mexico Customs:

Import and Export. Monday to Friday from 9:00 to 18:00 hours.

Import and export containers customs section.

Import and Export. Monday to Friday from 9:00 to 18:00 hours.

XIX.

Guanajuato Customs:

Import and Export. Monday to Friday from 9:00 to 18:00 hours.

Celaya customs section.

Import and Export. Monday to Friday from 14:00 to 21:00 hours. Saturdays from 15:00 to 18:00 hours.

Guanajuato International Airport customs section.

Import and Export. Monday to Friday from 9:00 to 18:00 hours.

XX.

Acapulco Customs:

Import and Export. Monday to Friday from 8:00 to 17:00 hours.

General Juan N. Álvarez International Airport customs section.

Import and Export. Monday to Friday from 8:00 to 17:00 hours.

XXI.

Guadalajara Customs:

Import and Export. Monday to Friday from 8:00 to 20:00 hours. Saturdays from 12:00 to 16:00 hours.

Puerto Vallarta customs section.

Import and Export. Monday to Friday from 8:00 to 15:00 hours. Saturdays from 9:00 to 13:00 hours.

Intermodal Railway Terminal customs section.

Import and Export. Monday to Friday from 8:00 to 15:00 hours.

XXII.

Toluca Customs:

Import and Export. Monday to Friday from 8:00 to 20:00 hours. Saturdays from 9:00 to 17:00 hours.

San Cayetano Morelos customs section.

Import and Export. Monday to Friday from 9:00 to 17:00 hours. Saturdays from 9:00 to 14:00 hours.

XXIII.

Lázaro Cárdenas Customs:

Import and Export. Monday to Friday from 9:00 to 19:00 hours. Saturdays from 10:00 to 14:00 hours.

Ixtapa Zihuatanejo International Airport customs section.

Import and Export. Monday to
Sunday from 9:00 to 20:00 hours.

XXIV.

Colombia Customs.

Import and Export. Monday to Friday from 8:00 to 22:30 hours. Saturdays from 8:00 to 16:00 hours.

Export. Sundays from 8:00 to 15:00 hours.

Import. Sunday Closed.

XXV.

Monterrey Customs:

Import and Export. Monday to Friday from 8:00 to 20:00 hours.

General Mariano Escobedo International Airport customs section.

Import and Export. Monday to Friday from 8:00 to 20:30 hours. Saturdays from 10:00 to 14:00 hours.

Salinas Victoria A (Railway Terminal) customs section.

Import and Export. Monday to Friday from 9:00 to 18:00 hours. Saturdays from 10:00 to 12:00 hours.

General Escobedo customs section.

Railways (FF.CC.)

Import and Export. Monday to Friday from 9:00 to 18:00 hours. Saturdays from 10:00 to 12:00 hours.

Salinas Victoria B (Interport) customs section.

Import and Export. Monday to Friday from 9:00 to 18:00 hours. Saturdays from 10:00 to 14:00 hours.

XXVI.

Salina Cruz Customs:

Import and Export. Monday to Friday from 8:00 to 17:00 hours. Saturdays from 8:00 to 13:00 hours.

Puerto Chiapas customs section.

Import and Export. Monday to Friday from 9:00 to 18:00 hours. Saturdays from 9:00 to 15:00 hours.

XXVII.

Puebla Customs:

Import and Export. Monday to Friday from 9:00 to 17:00 hours.

Cuernavaca customs section.

Import and Export. Monday to Friday from 8:00 to 20:00 hours.

Hermanos Serdán International Airport customs section.

Import and Export. Monday to Friday from 8:00 to 20:00 hours.

XXVIII.

Querétaro Customs:

Import and Export. Monday to Friday from 10:00 to 21:00 hours.

Hidalgo customs
section.

Import and Export. Monday to Friday from 9:00 to 18:00 hours.

XXIX.

Cancún Customs:

Import and Export. Monday to Friday from 9:00 to 18:00 hours. Saturdays from 8:00 to 12:00 hours.

Puerto Morelos customs section.

Import and Export. Monday to Friday from 10:00 to 18:00 hours. Saturdays from 10:00 to 13:00 hours.

Cozumel International Airport customs section.

Import and Export. Monday to Friday from 9:00 to 15:00 hours.

XXX.

Subteniente López Customs:

Import and Export. Monday to Friday from 9:00 to 18:00 hours.

Subteniente López II "Chactemal" customs section.

Import and Export. Monday to Friday from 9:00 to 18:00 hours.

XXXI.

Mazatlán Customs:

Import and Export. Monday to Friday from 9:00 to 18:00 hours.

Topolobampo customs section.

Import and Export. Monday to Friday from 9:00 to 18:00 hours.

XXXII.

Agua Prieta Customs.

Import. Monday to Friday from 9:00 to 18:00 hours. Saturdays from 9:00 to 14:00 hours.

Export. Monday to Friday from 9:00 to 17:00 hours. Saturdays from 10:00 to 14:00 hours.

XXXIII.

Guaymas Customs.

Import and Export. Monday to Friday from 8:00 to 17:00 hours.

XXXIV.

Naco Customs.

Import and Export. Monday to Friday from 9:00 to 18:00 hours.

XXXV.

Nogales Customs:

Import. Monday to Friday from 8:00 to 20:00 hours. Saturdays from 10:00 to 14:00 hours.

Export. Monday to Friday from 8:00 to 19:00 hours. Saturdays from 8:00 to 15:30 hours.

Sundays from 10:00 to 14:00 hours, from the second Sunday of January to the last Sunday of April, except for the return of goods listed in Annex 10.

Sundays Closed, from the first Sunday of May to the first Sunday of January.

Railways (FF.CC.)

Import. Monday to Friday from 8:00 to 20:00 hours. Saturdays from 10:00 to 14:00 hours.

Export. Monday to Friday from 8:00 to 19:00 hours. Saturdays from 8:00 to 18:00 hours.

Sásabe customs section.

Import and Export. Monday to
Saturday from 9:00 to 21:00 hours.

General Ignacio Pesqueira-García International Airport customs section.

Import and Export. Monday to Friday from 8:00 to 17:00 hours.

Ciudad Obregón customs section adjacent to Ciudad Obregón Airport.

Import and Export. Monday to Friday from 8:00 to 17:00 hours.

Culiacán International Airport customs section.

Import and Export. Monday to Friday from 9:00 to 18:00 hours.

XXXVI.

San Luis Río Colorado Customs.

From the second Sunday of April to the third Tuesday of November.

Import. Monday to Friday from 9:00 to 17:00 hours. Saturdays from 9:00 to 14:00 hours.

Export. Monday to Friday from 9:00 to 17:00 hours. Saturdays from 9:00 to 14:00 hours.

From the third Monday of November to the second Saturday of April.

Import. Monday to Friday from 9:00 to 19:00 hours. Saturdays from 9:00 to 14:00 hours.

Export. Monday to Friday from 9:00 to 19:00 hours. Saturdays from 9:00 to 14:00 hours.

XXXVII.

Sonoyta Customs.

Import and Export. Monday to Friday from 8:00 to 15:00 and from 18:00 to 20:00 hours.

XXXVIII.

Dos Bocas Customs.

Import and Export. Monday to Friday from 9:00 to 17:00 hours.

XXXIX.

Altamira Customs.

Import and Export. Monday to Friday from 9:00 to 20:00 hours. Saturdays from 10:00 to 14:00 hours.

XL.

Ciudad Camargo Customs.

Import. Monday to Friday from 8:00 to 21:00 hours. Saturdays from 10:00 to 14:00 hours.

Export. Monday to Friday from 8:00 to 20:00 hours. Saturdays and Sundays from 10:00 to 13:00 hours.

XLI.

Ciudad Miguel Alemán Customs.

Import and Export. Monday to Friday from 8:00 to 20:00 hours. Saturdays from 09:00 to 15:00 hours.

XLII.

Ciudad Reynosa Customs:

Import. Monday to Friday from 8:00 to 21:00 hours. Saturdays from 9:00 to 14:00 hours.

Export. Monday to Friday from 7:00 to 21:00 hours. Saturdays from 8:00 to 14:00 hours.

Sundays from 9:00 to 14:00 hours.

Las Flores customs section.

Import. Monday to Friday from 8:00 to 18:00 hours.

Export. Monday to Friday from 8:00 to 17:00 hours. Saturdays from 10:00 to 12:00 hours.

General Lucio Blanco International Airport customs section.

Import and Export. Monday to Friday from 9:00 to 21:00 hours. Saturdays from 10:00 to 14:00 hours.

XLIII.

Matamoros Customs

(General Ignacio Zaragoza International Bridge):

Import. Monday to Friday from 9:00 to 21:00 hours. Saturdays from 10:00 to 14:00 hours.

Sundays from 11:00 to 13:00 hours.

Export. Monday to Friday from 9:00 to 23:00 hours. Saturdays from 10:00 to 15:00 hours. Sundays from 11:00 to 15:00 hours.

Lucio Blanco-Los Indios customs section.

Import and Export.

Monday to Friday from 9:00 to 20:00 hours. Saturdays from 10:00 to 14:00 hours.

Matamoros Railway customs section.

Import and Export. Monday to
Saturday from 10:00 to 21:00 hours. Sunday from 10:00 to 16:00 hours.

XLIV.

Nuevo Laredo Customs.

Import. Monday to Friday from 8:00 to 00:00 hours. Saturdays and Sundays from 8:00 to 16:00 hours.

Export. Monday to Friday from 7:00 to 23:00 hours. Saturdays and Sundays from 8:00 to 15:00 hours.

Railways (FF.CC.)

Import and Export. Monday to
Sunday 24 hours.

XLV.

Tampico Customs.

Import and Export. Monday to Friday from 8:00 to 18:00 hours.

XLVI.

Tuxpan Customs:

Import and Export. Monday to Friday from 8:00 to 19:00 hours. Saturdays from 9:00 to 13:00 hours.

Tuxpan customs section.

Import and Export. Monday to Friday from 8:00 to 19:00 hours. Saturdays from 9:00 to 13:00 hours.

XLVII.

Veracruz Customs:

Import. Monday to Friday from 8:00 to 20:00 hours. Saturdays from 8:00 to 14:00 hours.

Export. Monday to Friday from 8:00 to 18:00 hours. Saturdays from 8:00 to 14:00 hours.

General Heriberto Jara Corona International Airport customs section.

Import and Export. Monday to Friday from 8:00 to 14:00 hours.

XLVIII.

Coatzacoalcos Customs.

Import and Export. Monday to Friday from 8:00 to 17:00 hours. Saturdays from 9:00 to 11:00 hours.

XLIX.

Progreso Customs:

Import and Export. Monday to
Sunday 24 hours.

Lic. Manuel Crescencio Rejón International Airport customs section.

Import. Monday to Friday from 8:00 to 17:00 hours. Saturdays from 8:00 to 12:00 hours.

Export. Monday to Friday from 8:00 to 20:00 hours. Saturdays from 8:00 to 12:00 hours.

Felipe Ángeles International Airport Customs.

Import and Export. Monday to Friday from 8:00 to 21:00 hours. Saturdays from 8:00 to 13:00 hours.

Sincerely.

ANNEX 5 OF THE GENERAL FOREIGN TRADE RULES FOR 2024

Compilation of normative and non-binding criteria in customs and foreign trade matters

For the purposes of articles 33, first paragraph, fraction I, subsection h) and second paragraph and 35 of the Federal Tax Code (CFF), in relation to rule 1.1.3., the normative and non-binding criteria in customs and foreign trade matters are made known, as follows:

Content

Current:

Normative Criteria:

1/LA/N

Customs value of software, electronic information or instructions contained in any computer medium.

2/LA/N

Application of article 151, fraction II of the Law, regarding goods for which a provisional or definitive countervailing duty must be paid.

3/LA/N

When it is considered that the purpose that motivated the exemption established in article 61, fractions IX, XVI and XVII of the Law is disproven.

4/LA/N

Shrinkage is not subject to any customs regime.

5/LA/N

Household effects of temporary residents and temporary student residents, no express authorization is needed to temporarily import them.

6/LA/N

Use of containers and trailer boxes imported under an IMMEX Program, solely for transporting temporarily imported goods under the same program.

7/LA/N

Start of the computation of the term for the return of definitively exported goods.

8/LA/N

Donation of temporarily imported goods to the Federal Treasury.

9/LA/N

Compliance with obligations in customs matters will not be considered spontaneous when the initiation of verification powers has been notified to any of the parties.

10/LA/N

The legal stay and possession in national territory of foreign motor vehicles assembled with definitively imported auto parts is not proven.

11/LA/N

Several procedures can be derived from a home visit order, each of which will be resolved independently.

12/LA/N

Regularization of goods when the resolution that determined the goods passed to the property of the Federal Treasury has been left without effect or declared null.

13/LA/N

Notification made to a person other than the importer or owner of the goods does not constitute a different procedure.

14/LA/N

Notices regarding the RFC, in the case of concessioned supervised premises.

II.

Non-binding criteria:

Criterion of the Law:

1/LA/NV

Compliance with the obligation established in the fifth paragraph of Article 108 of the Law.

Criterion of the LIGIE:

1/LIGIE/NV

General Rule 2 a) Import of goods not assembled.

Repealed:

Normative Criteria:

2/LA/N

Cancellation of customs broker patent by transmission or declaration of different data.

5/LA/N

Assets. Goods donated by foreigners in accordance with Article 61, fraction IX of the Law.

6/LA/N

Start of the period of stay in national territory of temporarily imported goods.

15/LA/N

The updating of amounts determined in favor of importers and intended to be offset is not applicable.

II.

NAFTA Normative Criterion:

1/TLCAN/N

Temporary import regime for goods. Exceptions to what is provided in Article 303 of NAFTA.

In Force:

Normative Criteria:

1/LA/N

Customs value of software, electronic information or instructions contained in some computer medium.

Article 64 of the Law establishes that the taxable base for IGI is the customs value of the goods, except in cases where the relevant law establishes another taxable base.

To determine the customs value of software, electronic information or instructions, contained in some medium, in accordance with what is established by the Customs Valuation Committee of the World Trade Organization, only the value of the computer medium will be considered.

However, the customs value indicated by the importer may be considered, provided it corresponds to that stated in the CFDI or equivalent document for the software, electronic information or instructions, even if it does not refer to the computer medium in which they are contained.

Origin

First Antecedent

53/2004/LA

Issued by letter 325-SAT-V-F-96804 of December 16, 2004.

2/LA/N

Application of Article 151, fraction II of the Law, regarding goods for which a provisional or definitive compensatory duty must be paid.

Article 151, fraction II of the Law establishes, among other circumstances, that precautionary seizure is applicable when it concerns imported goods for which the payment of compensatory duties has been omitted.

On the other hand, Annex 22, in the "Items" block, specifies that, for each of the items of the customs declaration, among other data, the country code, group of countries or territory of the exporting party corresponding to the origin of the goods or where they were produced must be declared.

Therefore, if during the customs inspection or in the exercise of verification powers, the customs authority detects goods for which a provisional or definitive compensatory duty must be paid and some of them bear marks of the country subject to such duty, precautionary seizure of all goods declared in the same item of the customs declaration is applicable, considering them to be of origin from that country, in accordance with Article 3 of the "Agreement establishing the rules for determining the country of origin of imported goods and the provisions for their certification, for non-preferential purposes", published in the DOF on August 30, 1994 and its subsequent modifications.

This is without prejudice to the fact that, if applicable, precautionary seizure may proceed due to incurring in any other cause established in Article 151 of the Law, when the goods do not bear marks, or even if they do, they identify them with a country different from the country of origin declared in the customs declaration, in accordance with Article 4 of the same Agreement.

Origin

First Antecedent

3/2010/LA

Issued by letter 600-05-03-2010-74021 of June 30, 2010.

3/LA/N

When is it considered that the purpose motivating the exemption established in Article 61, fractions IX, XVI and XVII of the Law is disproven?

Article 63, first paragraph of the Law establishes that, in the case of goods imported under some franchise, exemption or tax incentive, these cannot be alienated or destined for purposes other than those that motivated the benefit.

For its part, Article 109 of the Regulation provides that goods that are donated must be exclusively destined to meet the purposes for which they were donated; otherwise, it will be understood that the purposes motivating the exemption of taxes on foreign trade are disproven, in terms of Article 63 of the Law, cited above.

From the aforementioned provisions, the purposes motivating the exemption of import tariffs are disproven when the Federation, the Federal Entities, the Municipalities, the territorial demarcations of Mexico City; even their decentralized bodies or decentralized organizations; international organizations of which Mexico is a full member, provided that the purposes for which said organizations were created correspond to the activities for which authorization can be obtained to receive deductible donations for ISR, or non-profit legal entities authorized to receive deductible donations in accordance with the ISR Law, as applicable, alienate or destine for purposes other than those that motivated the benefit, the goods that were donated to them under Article 61, fractions IX, XVI and XVII of the Law, notwithstanding that the remuneration received serves for the achievement of their objectives.

Origin

First Antecedent

3/2003/LA

Issued by letters 325-SAT-V-F-16744, 325-SAT-V-F-16745, 325-SAT-V-F-16746, 325-SAT-V-F-16747 and 325-SAT-V-F-16748 of October 14, 2003.

4/LA/N

Shrinkage is not subject to any customs regime.

Article 2, fraction XI of the Law defines shrinkage as effects that are consumed or lost in the development of production processes and whose integration into the product cannot be proven.

For its part, Article 109, first paragraph of the Law establishes the obligation for companies with IMMEX Programs to declare shrinkage and waste that are not returned abroad, so that, if applicable, said companies convert the temporary import into definitive, clarifying in its third paragraph that shrinkage and waste of goods temporarily imported under their IMMEX Program will not be considered definitively imported as long as the waste is destroyed and the control provisions established by the Regulation are complied with.

Consequently, the destruction referred to in Article 109, third paragraph of the Law, is only applicable to waste, so shrinkage will not be conditioned on the destruction of waste to cease being considered temporarily imported, since in accordance with Article 2, fraction XI of the Law, shrinkage is consumed or lost in the development of the production process, ceasing to exist and therefore these cannot be subject to any customs regime.

Origin

First Antecedent

41/2003/LA

Issued by letters 325-SAT-V-F-16744, 325-SAT-V-F-16745, 325-SAT-V-F-16746, 325-SAT-V-F-16747 and 325-SAT-V-F-16748 of October 14, 2003.

5/LA/N

Home furnishings of temporary residents and temporary student residents do not require express authorization for their temporary import.

Article 106, fraction IV, subsection b) of the Law establishes that the home furnishings of used goods owned by a temporary resident and temporary student resident may remain in national territory for the duration of their stay status, including renewals, provided that the requirements established by the Regulation and the SAT are met.

Regarding this, Article 159 of the Regulation establishes as requirements to prove the stay status in accordance with applicable legislation, indicate the place where they will establish their residence in national territory, describe the goods that make up the home furnishings, declare to the customs authority the obligation to return the goods and, if applicable, give notice regarding a change of address.

From the aforementioned provisions, express authorization from the customs authority is not required to process the temporary import of home furnishings of used goods, owned by temporary residents and temporary student residents; they must only comply with the requirements indicated in Article 159 of the Regulation before the corresponding customs office.

Origin

First Antecedent

27/2003/LA

Issued by letters 325-SAT-V-F-16744, 325-SAT-V-F-16745, 325-SAT-V-F-16746, 325-SAT-V-F-16747 and 325-SAT-V-F-16748 of October 14, 2003.

6/LA/N

Use of containers and trailer boxes imported under an IMMEX Program, solely for transporting goods temporarily imported under the same.

Article 108, third paragraph, fraction II of the Law establishes that containers and trailer boxes temporarily imported by companies with an IMMEX Program may remain in national territory for up to two years in accordance with said Program.

For the purposes of the above, companies with an IMMEX Program may only use the containers and trailer boxes that they have temporarily imported under their IMMEX Program to transport in national territory, the goods temporarily imported in accordance with their IMMEX Program.

Origin

First Antecedent

18/2003/LA

Issued by letters 325-SAT-V-F-16744, 325-SAT-V-F-16745, 325-SAT-V-F-16746, 325-SAT-V-F-16747 and 325-SAT-V-F-16748 of October 14, 2003.

7/LA/N

Start of the calculation of the period for the purposes of the return of definitively exported goods.

Article 103 of the Law establishes that, once the definitive export of national or nationalized goods has been carried out, these may be returned to the country without paying the IGI, provided that the goods have not been modified abroad, nor has more than one year elapsed since their exit from national territory.

For the purposes of the above, the one-year period will be calculated from the date of activation of the automated selection mechanism recorded in the export customs declaration; in the case of consolidated declarations, it will be calculated from the date of payment.

Origin

First Antecedent

12/2005/LA

Issued by letter 325-SAT-09-V-C-83350 of May 31, 2006.

8/LA/N

Donation of temporarily imported goods to the Federal Treasury.

In accordance with Articles 106 and 108 of the Law, temporarily imported goods must be returned abroad within the authorized period; otherwise, they will be illegally in the country.

For its part, Articles 164 and 172, first paragraph of the Regulation, establish the circumstances and the procedure to carry out the donation to the Federal Treasury of temporarily imported goods, instead of returning or destroying them.

From the cited provisions, the donation of temporarily imported goods to the Federal Treasury must be carried out within the period that the goods have authorized for their temporary import; otherwise, they would be in the country illegally, as the regime to which they were destined has concluded.

Origin

First Antecedent

13/2005/LA

Issued by letter 325-SAT-09-V-C-83350 of May 31, 2006.

9/LA/N

Compliance with obligations in customs matters will not be considered spontaneous when the initiation of verification powers has been notified to any of the parties.

Article 41, last paragraph of the Law states that customs authorities must notify importers and exporters, as well as customs brokers or customs agencies or, if applicable, customs attorneys, of any procedure that begins after customs clearance, outside the supervised premises; therefore, verification powers will be considered initiated when the customs authority notifies for the first time any of the parties.

Therefore, when the importer, exporter, customs broker, customs agency or, if applicable, customs attorney whose authorization remains valid in accordance with the fifth transitional provision of the "Decree by which various provisions of the Customs Law are reformed, added and repealed", published in the DOF on December 9, 2013, carries out the compliance with some customs obligation, that is, returns goods out of time, complies with some non-tariff regulation and restriction, pays contributions or rectifies the customs declaration, among others, it will not be considered spontaneous compliance, if previously the initiation of verification powers was notified to any of the parties referred to in the Law and this criterion.

Origin

First Antecedent

25/2003/CFF

Issued by letters 325-SAT-V-F-16744, 325-SAT-V-F-16745, 325-SAT-V-F-16746, 325-SAT-V-F-16747 and 325-SAT-V-F-16748 of October 14, 2003.

10/LA/N

The legal stay and possession in national territory of foreign motor vehicles assembled with definitively imported auto parts is not proven.

Article 146, fractions I and III of the Law establishes that the possession, transport or handling of goods of foreign origin, with the exception of those for personal use, must be backed at all times, among others, by the customs documentation that proves their legal importation, the electronic or digital documentation established in the applicable legal provisions and in the rules issued for such effect by the SAT, or by the CFDI issued in accordance with Article 29-A of the CFF, as applicable.

On the other hand, Article 196, fraction I of the Law provides that when in various acts goods are introduced or extracted from the country presented disassembled or in parts, a single infringement is considered committed when the import or export of goods considered as a whole requires a permit granted by the competent authority and the parts individually do not require it, cases in which those incomplete or unfinished goods should be considered as a whole.

Now, Article 2, fraction I of the LIGIE contains general rule 2, subsection a), which establishes that goods that are imported into national territory disassembled or not yet assembled, even when they are not complete or unfinished, but already present the essential characteristics of the complete or finished article, must be classified in the tariff fraction corresponding to the complete or finished article.

Consequently, the legal possession and stay in national territory of foreign motor vehicles assembled with definitively imported auto parts will not be considered proven, that is, those that have the respective import customs declaration of the auto part or the CFDI issued in accordance with Article 29-A of the CFF, since what proves said customs declaration or the CFDI is only the legal possession and stay of one or more of the auto parts used and not that of the vehicle.

Origin

First Antecedent

36/2001/LA

Issued by letter 325-SAT-IV-A-31123 of September 14, 2001.

11/LA/N

Several procedures can be derived from a home visit order, each of which will be resolved independently.

Article 42, fractions III and V, subsection e) of the CFF empowers tax authorities to conduct visits to taxpayers, among others, to verify compliance with tax and customs provisions, among which is the review of accounting, assets and goods, as well as to verify the legal ownership, possession, stay, possession or importation of goods of foreign origin.

Regarding this, Article 150 of the Law empowers the customs authority to draw up the act of initiation of the PAMA when, in the exercise of verification powers, precautionary seizure of goods is carried out in accordance with the terms established by the Law.

For its part, Article 155 of the Law establishes that if during the practice of a home visit, the authority finds foreign goods whose legal stay in the country is not proven, precautionary seizure will be carried out in the cases established in Article 151 in relation to Article 150 of the Law; in which case, the seizure act with which the PAMA begins will serve as the final act in the part of the home visit related to the seized goods.

Consequently, the resolution issued in the PAMA will be independent of the one issued in connection with the visit related to other infractions that may even give rise to other actions against the visited party, since both are governed by different procedures and timeframes.

Origin

First Antecedent

33/2003/LA

Issued by letters 325-SAT-V-F-16744, 325-SAT-V-F-16745, 325-SAT-V-F-16746, 325-SAT-V-F-16747 and 325-SAT-V-F-16748 of October 14, 2003.

12/LA/N

Regularization of goods when the resolution that determined the goods passed to the property of the Federal Treasury has been left without effect or declared null.

Article 101 of the Law establishes that persons who have in their possession by any title, goods of foreign origin, which have been introduced into the country without having been submitted to the clearance formalities indicated in said order, or goods that have exceeded the return period in the case of temporary imports, may regularize them by importing them definitively prior to payment of the corresponding contributions, compensatory duties and prior compliance with the other obligations in matters of non-tariff regulations and restrictions, without prejudice to the infractions and sanctions that apply when the authority has initiated the exercise of verification powers and without regularizing when the goods have passed to the property of the Federal Treasury.

For its part, Article 157, fifth paragraph of the Law establishes that the individual who obtains a final administrative or judicial resolution, that orders the return or payment of the value of the goods or, if applicable, declares the nullity of the resolution that determined that the goods passed to the property of the Federal Treasury, and proves through suitable documentation having a legitimately recognized subjective right over the goods, may request the return of the goods or the payment of their value.

Therefore, when a final administrative or judicial resolution determines that the goods that passed to the property of the Federal Treasury are to be returned to the individual, it is considered that they continue in the country without having been submitted to the clearance formalities established in the Law.

In this order of ideas, when said goods are still under the custody of the competent authority, the interested party may regularize them by importing them definitively, in accordance with Article 101 of the Law, regardless of whether the goods are subject to the exercise of verification powers.

Origin

First Antecedent

16/LA/N

Issued by the RGCE for 2019 published in the DOF on June 24, 2019, Annex 5, published in the DOF on June 28, 2019.

13/LA/N

Notification made to a person other than the importer or owner of the goods does not constitute a different procedure.

Article 52, last paragraph of the Law establishes that, unless proof to the contrary, it is presumed that the introduction of goods into national territory or their extraction is carried out by the owner, possessor or holder of the goods; the sender in export or the recipient in import; or the principal in acts that they have authorized.

For its part, Article 150 of the Law establishes that customs authorities will draw up the act of initiation of the PAMA when, in connection with customs inspection, verification of goods in transport or by the exercise of verification powers, precautionary seizure of goods is carried out, as well as that in said act it must be stated, among other information, that the interested party has a period of ten business days, counted from the day following that in which the notification takes effect, in order to offer evidence and formulate the arguments that suit their right.

In accordance with the above, the customs authority may notify the act of initiation of the PAMA to the possessor or holder of the goods, and must also notify the presumed owner or importer of the same when the procedure begins after customs clearance outside the supervised premises, in order that, by proving said status, they also appear and present the evidence and arguments that suit their right.

Therefore, the customs authority may request from whoever attended the diligence, provide the data that allow their location, which must be recorded in the notification act.

In this sense, the notification of the act of initiation of the PAMA to the presumed owner or importer of the goods does not constitute a new or different procedure to which the possessor or holder was notified, since the customs authority makes it known to all interested parties in safeguard of the human right to be heard enshrined in Articles 14 and 16 of the Political Constitution of the United Mexican States.

Origin

First Antecedent

17/LA/N

Issued by the Fifth Resolution of Modifications to the RGCE for 2020, published in the DOF on May 27, 2021.

14/LA/N

Notices regarding the RFC, in the case of concessioned supervised premises.

Article 14, third and fourth paragraphs of the Law establishes that concession may be granted for private parties to provide handling, storage and custody services for goods in buildings located within the

fiscal enclosures, which are called concessioned supervised fiscal enclosures

concession, which includes the use, enjoyment or benefit of

the premises where the services will be provided, and to obtain it, it must be

accredited, among others, being up to date in the fulfillment of its

tax obligations.

Likewise, said article, in its fifth paragraph, states that the concession may be

granted for a period of up to twenty years, which may be extended at

the request of the interested party for an equal period, provided that, among other

requirements, the requirements established for its granting continue to be met. In

this sense, in accordance with article 144-A, fraction V, of the Law, the

SAT may revoke the concession when the requirements

established for its granting are not met.

For its part, article 27, sections A, fraction I and B, fractions I and II of the

CFF establishes as obligations in matters of the RFC, among others, that both

natural persons, as well as legal entities, must request their registration and

provide information related to their identity, address and, in

general, about their tax situation, through the notices established in

its Regulations, which in its article 29, fractions VIII and IX provides that the

notices of opening and closing of establishments, branches,

premises, fixed or semi-fixed stalls, places where merchandise is stored

and, in general, any premises or establishment used for the

performance of activities.

In view of the above, even if the aforementioned places are located

within some fiscal enclosure, the concessioned supervised fiscal enclosures

must present the corresponding notice of opening or closing, in order to

continue complying with the requirements established for the

granting of their concession and that it is not revoked.

Origin

First Antecedent

18/LA/N

Issued through the Fifth Resolution of Modifications to the RGCE for

2020, published in the DOF on May 27, 2021.

II.

Non-binding criteria:

Criterion of the Law:

1/LA/NV

Compliance with the obligation established in article 108, fifth

paragraph of the Law

Article 108, first paragraph of the Law establishes that maquiladoras and companies

with export programs authorized by the SE may

perform the temporary importation of merchandise to return it abroad

after having been destined to a process of elaboration, transformation or

repair, as well as of the merchandise to return in the same state, in

accordance with the authorized program, provided that they comply with the

control requirements established by the SAT through rules.

Paragraphs third and fifth of said article provide that the merchandise

temporarily imported referred to in the previous paragraph may

remain in national territory for certain periods, and if they are not

returned abroad or destined to another customs regime within said

timeframes, it will be understood that they are illegally in the country,

having concluded the temporary importation regime to which they were

destined.

Regarding this, rule 7.3.3., fraction XIII establishes that companies that

have the Registry in the Certification of Companies Scheme,

Authorized Economic Operator modality, will have the facility to transfer

to companies resident in national territory, the merchandise imported

temporarily in accordance with article 108 of the Law or the results of the

process of elaboration, transformation or repair, which are located in

the country for their definitive importation.

For this purpose, subsection a) of said fraction establishes the procedure for

that, without the physical presentation of the merchandise before the mechanism of

automated selection, the company resident in national territory that

acquired the transferred merchandise, destined it to the regime of definitive importation and the company that carried out its alienation has fulfilled the obligation established in article 108, fifth paragraph of the Law,

regardless of whether such merchandise does not leave the territory

national.

Now, article 1o., fractions I and IV of the VAT Law establishes that

are obligated to pay VAT those who carry out the alienation of goods,

as well as the importation of goods and services. Likewise, article 1o.-A,

fraction III of the VAT Law establishes that those obligated to carry out the

withholding of the tax transferred to them, natural and legal persons who

acquire tangible goods that are alienated by residents abroad without

permanent establishment in the country.

For its part, article 10, first paragraph of said Law provides that it is understood

that the alienation is carried out in national territory, if in Mexico the

good is located when the shipment to the purchaser is made and when, not having

shipment, in the country the material delivery of the good is carried out by the alienator.

Hence, since the temporarily imported merchandise is

object of an alienation and its material delivery is carried out in territory

national, it is unequivocal that the conditions established in the

articles 1o., fraction I and 10, first paragraph of the VAT Law are met, therefore, the

resident abroad who carries out the alienation of the merchandise

is obligated to pay the corresponding tax, since

in the case of tangible goods, the VAT Law taxes the alienation,

considering the location of the merchandise, not the location of the subjects that

carry out the same.

This, regardless of the fact that in accordance with articles 1o.,

fraction IV, in relation to article 26, fraction II of the VAT Law, the company

resident in national territory that receives the alienated merchandise, is

obligated to pay the corresponding tax, for the definitive importation

of the same.

For the above, it is considered that the following carry out an improper practice:

Those residents abroad without permanent establishment

in the country who, due to the alienation of merchandise imported

temporarily, which are located in national territory, do not carry out

the payment of VAT in accordance with articles 1o., fraction I and 10,

first paragraph of the VAT Law.

II.

Those taxpayers who, due to the definitive importation of the

cited merchandise, do not carry out the payment of VAT in accordance with

articles 1o., fraction IV and 26, fraction II of the VAT Law.

III.

Whoever advises, counsels, provides services or participates in the realization

or implementation of the previous practices.

Origin

First Antecedent

1/LA/NV

Issued through the Sixth Resolution of Modifications to the RGCE

for 2023, published in the DOF on December 12, 2023.

Criterion of the LIGIE:

1/LIGIE/NV

General Rule 2 a) Importation of unmounted merchandise

Article 80 of the Law establishes that taxes on foreign trade are

determined by applying to the respective taxable base, the quota that

corresponds according to the tariff classification of the merchandise.

In that sense, article 1o. of the LIGIE establishes in the tariff the quotas that

according to the classification of the merchandise, will serve to determine the

applicable taxes.

For its part, article 2o, fraction I of the LIGIE contains general rule 2,

subsection a), which establishes that the merchandise that is imported into the territory

national disassembled or still unmounted, even when it is not

complete or unfinished, but already presents the characteristics

essential of a complete or finished article, must be classified in the fraction

tariff that corresponds to the complete or finished article.

For the above, it is considered an improper tax practice:

Not classifying disassembled merchandise, even incomplete or without

finish, which already presents the essential characteristics of the article

complete or finished in the tariff fraction that corresponds to the

complete or finished article.

II.

Regardless of the customs regime to which the

merchandise introduced in one or several operations, proceeds to its

classification individually, when they constitute the elements of the

complete or finished article, in accordance with article 2o, fraction I, rule

general 2, subsection a) of the LIGIE.

III.

Advising, counseling, providing services or participating in the realization or the

implementation of any of the previous practices.

Origin

First Antecedent

1/LIGIE/NV

Issued through the Fifth Resolution of Modifications to the RMF for

2014, published in the DOF on October 16, 2014 and its Annex 3 of the

RMF, published in the DOF on October 17, 2014.

Repealed:

The following criteria will continue to produce effects with respect to the legal situations or of

facts that regulated them at the time:

Normative Criteria:

2/LA/N

Cancellation of customs broker patent by transmission or

declaration of different data

For the purposes of article 165, fractions II, subsection a) and VII, subsection a), of the Law,

in cases of undervaluation of merchandise, it will be a cause for cancellation of the

customs broker patent, the inaccurate declaration in the consolidated entry

of the data in the entry, or invoice, electronic transmission or

consolidated notice referred to in article 37-A of the Law, that is, when

it is transmitted electronically or declared in the entry or in the notice

consolidated, data different from those that in compliance with the

obligations established in the Law itself were provided by the

importer or exporter.

Origin

First Antecedent

12/2012/LA

Issued through letter number 600-05-03-2012-72572 of December 19,

2012.

Repeal

RGCE for 2017

Published in the DOF on February 9, 2017.

Reason for repeal

The content of this Normative Criterion is moot, as it is

contemplated in the current Legislation.

5/LA/N

Patrimony. Merchandise donated by foreigners in accordance with article 61,

fraction IX of the Law

For the purposes of article 61, fraction IX, subsection a), of the Law, it will be understood that

the merchandise donated by foreigners to public organizations, as well as to

non-taxpayer legal entities authorized to receive deductible donations

in the ISR, form part of their patrimony, by the mere fact of receiving them.

Origin

First Antecedent

9/2003/LA

Issued through letters 325-SAT-V-F-16744, 325-SAT-V-F- 16745, 325-SAT-V-F-16746, 325-SAT-V-F-16747 and 325-SAT-V-F- 16748 of October 14, 2003.

Repeal

RGCE for 2017

Published in the DOF on February 9, 2017.

Reason for repeal

The content of this Normative Criterion is moot, as it is

contemplated in the current Legislation.

6/LA/N

Moment of start of the period of stay in national territory of the

temporarily imported merchandise

The temporary importation of merchandise consists of the entry of these into the

country to remain in it for a limited time and with a specific purpose,

provided that they return abroad, within the timeframes established in article

106 of the Law.

For its part, article 173 of the Regulations specifies that the calculation of the

period of stay in national territory of the merchandise imported

temporarily by companies with an IMMEX Program, established in article

108 of the Law, starts with the activation of the mechanism of automated selection and complies with the requirements and formalities of the customs clearance.

From the harmonious reading of the cited provisions, it is inferred that in the

cases of temporary importation, the calculation of the period of stay in

national territory, starts once the mechanism of automated selection has been activated, complying with the requirements and the formalities of the

customs clearance when in accordance with article 107 of the Law, it is required

use an entry for its clearance.

Origin

First Antecedent

6/2003/LA

Issued through letters 325-SAT-V-F-16744, 325-SAT-V-F- 16745, 325-SAT-V-F-16746, 325-SAT-V-F-16747 and 325-SAT-V-F- 16748 of October 14, 2003.

Repeal

RGCE for 2017

Published in the DOF on February 9, 2017.

Reason for repeal

The content of this Normative Criterion is moot, as it is

contemplated in the current Legislation.

15/RLA/N

Update of the amounts that importers determine in their favor and intend to compensate is not applicable

Article 138 of the Regulations establishes that importers and

exporters who determine amounts in their favor by declarations

complementary derived from payments of taxes on foreign trade

may compensate the amounts they determine in their favor against their

respective tax on foreign trade, which they are obligated to pay, without

that it is indicated that such amounts must be updated.

For its part, article 23 of the CFF establishes that taxpayers

obligated to pay through declaration, may opt to compensate the

amounts they have in their favor against those they are obligated to pay by

own debt or by withholding to third parties, provided that both derive from

different federal taxes than those incurred by reason of the

importation, for this purpose, it is sufficient that they carry out the compensation of said

updated amounts.

In such virtue, the amounts that importers determine in their favor by

concept of taxes on foreign trade and intend to compensate in

terms of article 138 of the Regulations are not updated, since the

cited provision does not establish such circumstance; additionally, it is not applicable supplementarily article 23 of the CFF, since it regulates the

different federal taxes than those incurred by reason of the

importation.

Origin

First Antecedent

14/2005/RLA

Issued through letter 325-SAT-09-V-C-83350 of May 31

2006.

Repeal

RGCE for 2022

Published in the DOF on December 24, 2021.

Reason for repeal

The content of this Normative Criterion is moot, as it is

contemplated in the current Legislation.

II.

NAFTA Normative Criterion:

1/TLCAN/N

Temporary importation regime of merchandise. Exceptions to what

disposed in article 303 of the NAFTA

Non-originating merchandise that is temporarily imported into territory

national under a tariff deferral program, to be

subjected to a repackaging process and subsequently re-exported to a

member country of NAFTA, article 303 of said Treaty does not apply to them,

in accordance with paragraph 6, subsection b), of said article. However, if

such merchandise is subjected to an assembly process, this is considered a

process of production in accordance with article 415 of said Treaty,

and therefore, the merchandise will be subject to article 303 of NAFTA.

Origin

First Antecedent

6/2010/LA

Issued through letter 600-05-03-2010-74021 of June 30

2010.

Repeal

RGCE for 2017

Published in the DOF on February 9, 2017.

Reason for repeal

The content of this Normative Criterion is moot, as it is

contemplated in the current Legislation.

Respectfully.

Mexico City, December 15, 2023. - In substitution for the absence of the Head of the

Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the

Tax Administration Service, the General Legal Administrator signs, Lic. Ricardo Carrasco Varona .-

Rubric.

ANNEX 6 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2024

Operating rules of the Tariff Classification Council and compilation of criteria of

tariff classification and of the NICO

For the purposes of articles 47 and 48 of the Law, in relation to rules 1.11.1., 1.11.2. and 1.11.3., the

operating rules of the Tariff Classification Council are made known, as well as the compilation of

criteria in matters of tariff classification and of the NICO issued by said Council, in accordance with the

following:

Content

Operating rules of the Tariff Classification Council.

II.

Tariff classification criteria.

Operating rules of the Tariff Classification Council

Competence

First. The Council will be competent to issue an opinion regarding the tariff classification and the NICO

of the merchandise that the authority submits to its consideration, through the issuance of technical opinions

that may serve as support to resolve the consultations referred to in articles 47 and 48 of the Law.

Integration

Second. The Council will be integrated by officials, as follows:

As President, the head of the AGJ.

II.

As Executive Secretary, the head of the ACNCE.

III.

As Councilors, the heads of the DGJA and the AGACE.

IV.

As permanent guests, the experts proposed by the confederations, chambers and

industrial associations and academic institutions, in accordance with the processing sheet 29/LA

" Request for accreditation of permanent guests before the Council " contained in Annex 2.

The officials referred to in fractions I, II and III have the right to speak and vote before the Council.

The permanent guests referred to in fraction IV will only have the right to speak before the Council.

Special guests

Third. The Council, when it deems it necessary, may summon special guests, such as the

heads of the central administrations of the SAT, general directors or coordinators of the SHCP,

general directors of the ANAM or counterparts of any other department or entity, as well as

individuals with knowledge of merchandise, tariff nomenclature or both, in order to establish the

identification of the merchandise and its tariff classification, including the NICO corresponding.

Special guests will only have the right to speak before the Council.

Accreditation

Fourth. The confederations, chambers and industrial associations and academic institutions must

send to the Executive Secretary of the Council, the information on the experts proposed that represent them, in

accordance with the processing sheet 29/LA " Request for accreditation of permanent guests before the

Council " contained in Annex 2, in order to submit their participation in the Council for consideration.

Fifth. The Executive Secretary will inform in writing if the proposal is accepted, confirming its

accreditation as a permanent guest in the Council.

Substitution

Sixth. The President of the Council, as well as the Executive Secretary and the Councilors, may designate a

substitute to represent them in their absence, who must have a minimum level of area administrator or

counterpart and will only have the right to speak and vote before the Council in the absence of the member they replace.

Such appointment must be communicated to the President and Executive Secretary through

letter. In case the designation of a new substitute is required, it must be informed before the

corresponding session, leaving the previous designation without effect.

Functions

Seventh. The functions of the President are the following:

Approve the sessions of the Council.

II.

Endorse the matters that must be attended to in the sessions.

III.

Approve the agenda.

IV.

Approve the participation of special guests at the Council sessions, when the nature of the

subject requires it.

Direct the development of the sessions.

VI.

Approve the proposals and/or proposals of criteria that will be published in the SAT Portal and in the

DOF for tariff classification and, if applicable, regarding the determination of the NICO.

VII.

Establish the deadline dates for the fulfillment and compliance of the agreements taken.

VIII.

Approve the minutes of each session.

Eighth. The functions of the Executive Secretary are the following:

Summon to session.

II.

Submit to the consideration of the President the matters that must be attended to in the sessions.

III.

Propose to the President the attendance of special guests when the nature of the subject requires

it.

IV.

Summon special guests when the nature of the subject requires

it.

Preside over the sessions, in the absence of the President.

VI.

Propose the agenda.

VII.

Verify that there is a quorum for the holding of each session.

VIII.

Moderate the development of the sessions.

IX.

Prepare the minutes of the sessions.

Keep control and follow-up of the agreements taken in each session.

XI.

Manage the publication of the tariff classification criteria and, if applicable, for the

determination of the NICO, in the SAT Portal and in the DOF.

XII.

Interpret these Operating Rules.

Ninth. The functions of the Councilors are the following:

Suggest to the Executive Secretary the attendance of guests when the nature of the subject requires

it.

II.

Comply with the agreements subject to their competence.

Tenth. The functions of the permanent guests are the following:

Suggest to the Executive Secretary the attendance of guests when the nature of the subject requires

it.

Summon and Relevant Matters

Eleventh. The Executive Secretary will prepare a directory with the information of the officials

heads, substitutes and guests to carry out the summons in accordance with the last data registered in the

same.

Twelfth. The summons will be sent by the Executive Secretary via email, together

with the agenda, at least three days in advance of the holding of the session, attaching the

proposals and/or problems to be addressed and their background with the purpose that they have the opportunity to

analyze them previously.

Thirteenth. The agenda must contain at least the following sections:

Verification of the quorum and guests of the session.

II.

Review of the matters approved by the President to be discussed in the meeting.

III.

Follow-up of the agreements and/or pending cases from previous sessions.

IV.

General matters.

Sessions

Fourteenth. The Council will meet when required. In case a circumstance

properly justified that prevents the holding of any session, the President will set a new date for

to carry it out.

Fifteenth. For the Council to meet, it requires the attendance of at least the

President or the Executive Secretary and the Councilors or their respective substitutes. At the beginning of each session, the

Executive Secretary will prepare an attendance list with the purpose of verifying the quorum.

In case of absence of the President of the Council, the Executive Secretary will preside over the meeting.

The validation of the criterion issued by the Council must have the majority of votes. In case of tie,

the President or, if applicable, the Executive Secretary, will have the casting vote.

Sixteenth. The session will begin with the verification of the quorum, proceeding the President to determine the

installation of the Council.

Once the Council is installed, it will proceed in accordance with the agenda and the Executive Secretary will present

the matters to be addressed.

The members will proceed to discuss the proposals and will issue their comments and opinions.

Seventeenth. From each session that is held, a minutes will be drawn up, which will be signed by the

members of the Board and special guests and shall contain, at least, the name and position of the attendees, the matters discussed in the meeting, the relevant comments on the proposals, the agreements adopted and votes of the members.

In the event of the absence of any of the members, the minutes shall be signed by the substitute who attended the meeting, so that both ratify the agreements adopted.

The minutes shall be prepared by the Executive Secretary within five days following the holding of the session and shall be sent to the members via email for feedback.

If no comments are received on the minutes within three days following its sending, it shall be understood that the members agree with its content and it shall be considered as the definitive minutes of the session, proceeding to its signing.

In the event that there are comments, the Executive Secretary shall make the changes that the President considers appropriate and shall inform the rest of the members for their validation to proceed to the signing of the definitive minutes.

The definitive minutes shall be sent physically for the signature of the members of the Board and special guests and returned to the Executive Secretary.

Opinions

Eighteenth. The technical opinions issued by the Board, regarding which the SAT relies to issue its resolutions, shall be published on the SAT Portal and in the DOF.

II.

Tariff Classification Criteria

Based on Article 48 of the Law and Rule Eighteenth of the Operation Rules of the Tariff Classification Council of this annex, the following criteria of the Council for the following merchandise are made known:

In force:

As of the date of publication of this Annex, there are no valid tariff classification criteria.

Repealed:

Solar panel, photovoltaic generator

Description:

It is a device that captures solar radiation to generate electrical energy. It is constituted mainly by photovoltaic cells interconnected with each other on a plastic board provided with an aluminum frame (frame); the photovoltaic cells are protected by a transparent plastic mica; they are provided with identical integrated circuits (diodes that direct the current, e.g., Schottky type) and electrical conductors with connectors, with an output power less than or equal to 750 W.

Graphic reproduction:

Tariff classification:

In accordance with General Rule 1 for the application of the TIGIE, contained in Article 2 fractions I and II, published in the DOF on June 18, 2007, the tariff classification is legally determined by the texts of the headings and of the Section or Chapter Notes; in this regard, the merchandise is included in the text of heading 85.01, which reads: "Electric motors and generators, except generator sets.".

Likewise, the Explanatory Notes contained in the Appendix to the Agreement by which the Explanatory Notes of the Tariff Schedule are made known, which by virtue of Complementary Rule 3rd are of mandatory application to determine the applicable heading and subheading, describe the merchandise in question as follows:

" 85.01 ELECTRIC MOTORS AND GENERATORS, EXCEPT GENERATOR SETS.

...

II.- ELECTRIC GENERATORS

These are machines whose function is to produce electrical energy from certain sources of energy (mechanical, solar, etc.), which are classified here, provided that they are apparatuses not expressly mentioned nor more specifically included in other headings of the Nomenclature.

...

Photovoltaic generators are also classified in this heading, which consist of panels of photovoltaic cells combined with other devices, such as storage accumulators, management electronics (voltage regulator or inverter, etc.), as well as panels or modules equipped with devices, even very simple (for example, diodes to direct the current), which allow providing directly usable energy, for example, by a motor or an electrolysis apparatus.

The production of electrical energy is carried out in this case thanks to solar photovoltaic cells (or solar cells) that directly transform solar energy into electrical energy (photovoltaic conversion).

This heading includes generators of any type and for any use, whether they are large dynamos or alternators for power plants, the various generators of variable dimensions used on ships, isolated country houses, in diesel-electric locomotives, in industry (for example, for electrolysis or welding) or, even, small auxiliary generators (exciters) used to excite the induction coils of other generators. ..."

Emphasis added.

In the same way, General Rule 6 for the application of the TIGIE, contained in Article 2 fractions I and II, establishes that the classification of merchandise in the subheadings of the same heading is legally determined by the texts of the subheadings and of the subheading Notes, as well as mutatis mutandis, by General Rules 1 to 5, it being understood that only subheadings of the same level can be compared. Thus, since the merchandise in question is a direct current generator with an output power of less than 750 W, its location in the first-level subheading without text code "- Other direct current motors; direct current generators: " is appropriate, as well as in the second-level subheading 8501.31, which reads " - - Of output power less than or equal to 750 W. " .

Finally, Complementary Rules 1a and 2a paragraph d) establish, respectively, that the General Rules are equally valid to establish within each subheading the applicable tariff fraction and that the tariff fractions will be identified by adding a seventh and eighth digit to the subheading code, which will be ordered from 01 to 99, reserving 99 to classify merchandise that is not included in the fractions ending in 01 to 98.

For the foregoing and since it is an electric generator, the corresponding tariff fraction is 8501.31.01, which reads: Generators, contained in the current TIGIE.

Origin

First Antecedent

Annex 6

Issued through Annex 6 of the RGCE for 2019, contained in the First Resolution of Modifications to the RGCE for 2019, published in the DOF on October 07, 2019.

Reason for repeal

The content of this tariff classification criterion was issued in accordance with the LIGIE, published in the DOF on June 18, 2007; therefore, it became moot due to the entry into force of the " Decree by which the Law on General Import and Export Taxes is issued, and various provisions of the Customs Law are reformed and added ", published in the DOF on July 01, 2020.

Respectfully.

Mexico City, December 15, 2023. - In substitution for the absence of the Head of the Tax Administration Service, based on Article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona, signs. -

Rubric.

ANNEX 7 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2024

Merchandise for which ejidatarios do not require registration in the Importers Registry and, in their case, in the Registry of Importers of Specific Sectors

For the purposes of rule 1.3.1., fraction XI, the merchandise for which ejidatarios do not require registration in the Importers Registry and, in their case, in the Registry of Importers of Specific Sectors, indicated below, is made known:

Tariff fraction and NICO

Description

Acotación

2303.30.01

Solubles and dried grains from corn distillation.

2309.90.99

The others.

3101.00.01

Fertilizers of animal or vegetable origin, even mixed with each other or chemically treated; fertilizers resulting from the mixture or from the chemical treatment of products of animal or vegetable origin.

3102.30.02

Ammonium nitrate, even in aqueous solution.

For agricultural use.

3102.50.01

Sodium nitrate.

3102.90.91

The others, including mixtures not included in the preceding subheadings.

3103.90.99

The others.

3104.20.01

Potassium chloride.

3104.30.02

Potassium sulfate.

The others.

3104.90.99

The others.

3105.20.01

Mineral or chemical fertilizers with the three fertilizer elements:
nitrogen, phosphorus and potassium.

3105.90.99

The others.

3808.59.99

The others.

Herbicides.

Acaricides, except based on: cihexatin; propargite.

3808.91.99

The others.

3808.92.03

Fungicides.

Formulated based on: carboxin; dinocap; dodemorf; fentin acetate; fosetyl Al; iprodione; kasugamycin, propiconazole; vinclozolin.

3808.93.04

Herbicides, germination inhibitors and plant growth regulators.

Herbicides formulated based on: acifluorfen; barban; setoxidin; dalapon; diphenamide; etidimuron; hexazinone; linuron; tidiazuron.

3808.94.02

Formulated based on derivatives of isotiazolinone.

3808.99.99

The others.

7612.90.01

Recognizable as designed exclusively for the transport and conservation of semen for animals and the other biological samples.

8208.40.03

For agricultural, horticultural or forestry machines.

Blade sections and counter-blades (back-up blades) for mowing machines.

Blades with a maximum thickness of 6 mm and maximum width of 500 mm, with continuous or discontinuous edge.

The others.

8419.50.99

The others.

Pasteurizers, except what is included in commercial identification number 8419.50.99.01.

8419.89.99

The others.

Pasteurizers or other preheating or precooling machines, of the dairy industry, except those of the type of subheading 8419.50.

8421.11.02

Cream separators (decreamers).

Cream separators with a treatment capacity of more than 500 l of milk per hour.

8422.30.99

The others.

For packaging or packing milk, butter, cheeses or other derivatives of milk, except what is included in the commercial identification number 8422.30.99.08.

For packaging milk, juices, fruits and similar products, which also form and close their own disposable cardboard or plastic containers.

8424.41.02

Portable sprayers.

The others.

8424.49.99

The others.

Self-propelled sprayers.

The others.

8424.82.07

For agriculture or horticulture.

Irrigation machines or apparatuses, self-propelled, with mechanical or electrical regulation controls, even self-propelled irrigation cannons, without rigid plastic piping, nor aluminum piping with side discharge gates.

Self-propelled sprinklers.

The others.

8432.10.01

Plows.

8432.21.01

Disc harrows.

8432.29.99

The others.

Weeders, cultivators, scarifiers or levelers.

8432.31.04

Seeders, planters and transplanters, for direct sowing.

Seeders, with rectangular tank and multiple discharge for fine grain seeds (grain drill).

Seeders, except what is included in commercial identification number 8432.31.04.01.

8432.39.99

The others.

8432.41.01

Manure spreaders.

8432.42.01

Fertilizer distributors.

8432.80.91

The other machines, apparatuses and artifacts.

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.

Fertilizer seeders, except with rectangular tank and multiple discharge for fine grain seeds (grain drill).

The others.

8432.90.01

Parts.

8433.20.03

Mowers, including cutting bars to be mounted on a tractor.

Mowers and/or reapers, except what is included in the commercial identification number 8433.20.03.02.

8433.30.91

The other machines and apparatuses for haymaking.

8433.40.03

Presses for straw or fodder, including balers.

Forage balers.

8433.51.01

Combine harvesters.

8433.52.91

The other threshing machines and apparatuses.

8433.53.01

Root or tuber harvesting machines.

8433.59.99

The others.

Sugarcane harvesters.

Corn shellers, even huskers or those that package the products.

Cotton harvesters.

Harvesters, except what is included in the commercial identification numbers 8433.59.99.01 and 8433.59.99.03.

The others.

8433.60.04

Machines for cleaning or sorting eggs, fruits or other agricultural products.

Selectors or sorters of fruits or other agricultural products.

The others.

8433.90.04

Parts.

Recognizable as designed exclusively or mainly for what is included in commercial identification number 8433.51.01.00.

Recognizable as designed exclusively or mainly for what is included in the commercial identification numbers 8433.20.03.01,
8433.20.03.02 and 8433.59.99.03.

The others.

8434.10.01

Milking machines.

8434.20.01

Machines and apparatuses for the dairy industry.

8434.90.01

Parts.

8436.10.01

Machines and apparatuses for preparing food or feed for animals.

8436.21.01

Incubators and brooders.

8436.29.99

The others.

Drinkers, feeders or nests (layers) for poultry.

The others.

8436.80.91

The other machines and apparatuses.

Fertilizer crushers or mixers.

Silos with mechanical discharge devices.

The others.

8436.99.99

The others.

8437.10.04

Machines for cleaning, sorting or sieving seeds, grains or dried pod vegetables.

Electronic grain or seed color sorter.

The others.

8437.80.91

The other machines and apparatuses.

Mills.

8437.90.02

Parts.

Iron or steel cylinders or rollers.

8438.10.99

The others.

Machines for dividing or molding dough, even with dosing system.

For the manufacture of pasta, except what is included in the commercial identification numbers 8438.10.99.01 and 8438.10.99.04.

Mixers.

8438.50.99

The others.

Slicing and/or cutting machines, even for sawing bones.

Machines and apparatuses for slaughtering, plucking and removing the viscera of birds.

Apparatuses for tenderizing meat.

The others.

8438.60.99

The others.

Machines for deboning, dehearting, peeling, chopping or peeling fruits, legumes or vegetables.

The others.

8438.80.91

The other machines and apparatuses.

Mixers.

The others.

8479.20.01

Machines and apparatuses for extracting or preparing fats or oils, vegetable or of microbial origin, fixed or animal.

8701.91.99

The others.

Wheel tractors with 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.

8701.92.99

The others.

Wheel tractors with 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.

8701.93.99

The others.

Wheel tractors with 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.

8701.94.02

Wheel tractors with 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.

8701.95.99

The others.

Wheel tractors with 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.

9015.30.01

Levels.

9018.19.99

The others.

9018.39.02

Injecting catheters for artificial insemination.

9018.90.99

The others.

9022.21.99

The others.

9022.29.01

For other uses.

9406.10.01

Of wood.

Respectfully.

Rubric.

ANNEX 8 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2024

Merchandise for exclusive use of the importer for which registration in the Importers Registry is not required and, in their case, in the Registry of Importers of Specific Sectors

For the purposes of rule 1.3.1., fraction XII, the merchandise for exclusive use of the importer for which registration in the Importers Registry and, in their case, in the Registry of Importers of Specific Sectors is not required, indicated below, is made known:

Tariff fraction and
NICO

Description

Acotación

8205.60.02

Welding lamps and similar.

8205.70.99

The others.

Bench screws.

8205.90.91

The others, including sets of articles of two or more of the preceding subheadings.

8207.13.08

With operating part of cermet.

Drills (tricone, crown and others).

Augers.

8207.19.91

The others, including parts.

Drills (tricone, crown and others).

Cutting structures and/or cones, for drills.

8207.70.03

Milling tools.

Master cutters to generate gears.

8210.00.01

Mechanical hand-operated apparatuses, weighing less than or equal to 10 kg, used to prepare, condition or serve food or beverages.

8401.10.01

Nuclear reactors.

8401.20.01

Machines and apparatuses for isotopic separation, and their parts.

8402.11.01

Water-tube boilers with a steam production greater than 45 t per hour.

8402.12.01

Water-tube boilers with a steam production less than or equal to 45 t per hour.

8402.19.01

For the generation of water vapor.

8402.19.99

The others.

8402.20.01

Boilers known as " superheated water " .

8403.10.01

Boilers.

8404.10.01

Auxiliary apparatus for the boilers of headings 84.02 or 84.03.

8404.20.01

Condensers for steam engines.

8405.10.01

Electrolytic cells for producing chlorine or hydrogen and oxygen.

8405.10.02

Atmosphere generators, whether oxidizing, reducing or neutral, for heat treatment of metals.

8406.81.01

Of power greater than 40 MW.

8406.82.01

Of power less than or equal to 2.95 MW (4,000 HP).

8407.10.01

Aviation engines.

8407.21.02

Of the outboard type.

With power equal to or greater than 65 HP.

8407.29.01

With power less than or equal to 600 HP.

8409.10.01

Of aviation engines.

8410.11.01

Of power less than or equal to 1,000 kW.

8410.12.02

Of power greater than 1,000 kW but less than or equal to 10,000 kW.

8410.13.02

Of power greater than 10,000 kW.

8411.11.01

Of thrust less than or equal to 25 kN.

8411.12.01

Of thrust greater than 25 kN.

8411.21.01

Of power less than or equal to 1,100 kW.

8411.22.01

Of power greater than 1,100 kW.

8411.81.01

Of power less than or equal to 5,000 kW.

8411.82.01

Of power greater than 5,000 kW.

8412.10.01

Jet propulsors, except turbojets.

8412.21.01

With rectilinear movement (cylinders).

8412.31.01

Of air, recognizable as designed exclusively for pneumatic pumps.

8412.80.01

Wind engines.

8413.11.01

Distributors with measuring device, even when they present totalizing mechanism.

Distributors with measuring device, even when they present a totalizing mechanism.

8413.11.99

The others.

8413.19.01

Distributors with measuring device, even when presented with a totalizing mechanism, except piston type, for handling liquid oxygen, at pressure between 29 and 301 kg/cm² (28 and 300 atmospheres), with measuring and totalizing devices.

8413.19.03

Measuring devices, gear type.

8413.19.99

The others.

Piston type, for handling liquid oxygen, at pressure between 29 and 301 kg/cm² (28 and 300 atmospheres), with measuring and totalizing devices.

The others.

8413.20.01

Manual pumps, except those of subheadings 8413.11 or 8413.19.

8413.40.02

Concrete pumps.

8413.50.99

The others.

With unit weight equal to or greater than 1,000 kg.

The others.

8413.60.01

Submersible, with discharge pipe of internal diameter greater than or equal to 63 mm, not exceeding 610 mm.

8413.60.04

Hydraulic vane pumps, for pressure less than or equal to 217 kg/cm² (210 atmospheres).

8413.60.99

The others.

Gear type.

8413.70.01

Portable, fire fighting.

8413.70.02

Water extractors or recirculators, recognizable as designed exclusively for air conditioning units.

8413.70.99

The others.

Submersible, with discharge pipe of internal diameter equal to or greater than 63 mm, not exceeding 610 mm.

Submersible motor pumps.

The others.

8413.81.01

Variable flow, even if they have a servomotor.

8413.81.02

Pneumatically driven, even with tank, with or without rolling base, for lubricants.

8413.81.99

The others.

8413.82.01

Liquid elevators.

8414.10.06

Vacuum pumps.

Rotary liquid ring, with displacement capacity up to 348 m³/hr.

8414.30.01

Motor compressors, except those included in tariff fractions 8414.30.04, 8414.30.07, 8414.30.08 and 8414.30.10.

8414.30.02

Known as open, except those included in tariff fraction 8414.30.06.

8414.30.03

Recognizable for aircraft.

8414.30.04

Hermetic motor compressors, with power greater than 1½ HP, not exceeding 5 HP.

8414.30.05

Rotary, two-stage compression, with a volumetric displacement of up to 15 m³ per minute, to be used in low-temperature refrigeration systems.

8414.30.07

Hermetic motor compressors with power greater than ½ HP, not exceeding 1½ HP, except those included in tariff fraction 8414.30.10.

8414.30.99

The others.

8414.40.01

Compressors or motor compressors, with capacity up to 31.5 m³ per minute and air pressure up to 17.6 kg/cm².

8414.40.02

Compressors or motor compressors, with capacity greater than 31.5 m³ per minute.

8414.40.99

The others.

8414.70.02

Filters.

8414.70.99

The others.

8414.80.07

Chlorine compressors.

8414.80.08

Air pumps, with two rotary impellers, with capacity of 2.0 to 48.5 m³ per minute, except those recognizable exclusively for agricultural and industrial tractors.

8414.80.10

Circular coolers for sintering furnaces.

8414.80.99

The others.

Ejectors.

Air or other gas turbochargers.

Air compressors or motor compressors, with capacity up to 31.5 m³ per minute, except those included in commercial identification number 8414.80.99.07.

Recognizable for aircraft.

Air compressors or motor compressors, with capacity greater than 31.5 m³ per minute, except those included in commercial identification number 8414.80.99.07.

Compressors or motor compressors with connecting rod extension, recognizable for producing oil-free air.

Turbochargers and superchargers.

Screw air compressors or motor compressors, provided with filters, for producing oil-free air.

The others.

8415.10.01

Of the types designed to be mounted on a window, wall, roof or floor, forming a single body or of the separate element system type ("split-system").

Of separate element systems (Mini Split and Multi Split).

Of separate element systems with variable refrigerant flow (Mini Split Inverter).

The others.

8415.81.01

With cooling equipment and thermal cycle reversal valve (reversible heat pumps).

8416.10.01

Forced draft gun type, with capacity greater than or equal to 175 kW, but less than or equal to 18,500 kW, for oil heaters or boilers.

8416.20.99

The others.

8416.30.01

Fuel gas trains, recognizable as designed exclusively for forced draft gun type burners.

8417.10.03

For melting, heating, reheating and/or heat treatment of metals, except the oxy-cupola, with capacity greater than 80 t/h and continuous operation industrial ones.

8417.10.99

The others.

For melting of metallurgical minerals.

For laboratory.

The others.

8417.20.02

Bakery, pastry or biscuit ovens.

8417.80.01

Tunnel oven, for temperatures between 900°C and 1,200°C, recognizable for firing bricks, tiles or other ceramic elements.

8417.80.99

The others.

8418.10.99

The others.

8418.30.01

Absorption, electric, with unit weight less than or equal to 200 kg.

8418.30.02

Absorption or compression with unit weight greater than 200 kg.

8418.30.04

Compression, with unit weight less than or equal to 200 kg, except for domestic use.

8418.30.99

The others.

8418.40.01

Absorption, electric, with unit weight equal to or less than 200 kg.

8418.40.02

Absorption, with unit weight greater than 200 kg.

8418.40.04

Compression, except for domestic use.

8418.40.99

The others.

8418.50.01

Refrigerated display cases, compression, with their refrigeration equipment even if not incorporated, of unit weight greater than 200 kg, for self-service.

8418.50.03

Refrigerated water dispensing appliances, even with incorporated refrigeration cabinet, with or without tank (for example, a water cooler bottle), even if they can be connected to a pipe (for example, dispensers).

8418.50.99

The others.

Carbonated beverage dispensing units, with incorporated refrigeration equipment.

The others.

8418.61.01

Recognizable as designed exclusively for land transport units of perishable products, comprising: compressor, evaporator and condenser.

8418.61.99

The others.

8418.69.01

Absorption refrigeration units.

8418.69.04

Compression refrigeration units, except those included in tariff fractions 8418.69.05 and 8418.69.06.

8418.69.05

Compression refrigeration units, recognizable as designed exclusively for land transport units of perishable products, comprising: compressor, evaporator and condenser.

8418.69.06

Compression refrigeration units, recognizable as designed exclusively for maritime transport units of perishable products, comprising: compressor, evaporator and condenser.

8418.69.07

Liquid nitrogen expansion refrigeration units, with unit weight equal to or less than 500 kg, recognizable as designed exclusively for transport units of perishable products.

8418.69.08

Condensing units with open compressor for halogenated gases, without motor, mounted on a common base.

8418.69.09

Machines or appliances for producing carbon snow.

8418.69.10

Evaporative cabinet with aluminum or steel contact plates, for rapid freezing of food products, without compression equipment and with hydraulic opening and closing operation of the plates.

8418.69.13

Refrigeration installations (functional units), except those included in tariff fractions 8418.69.14 and 8418.69.15.

8418.69.14

Ice making plants, except those included in tariff fraction 8418.69.15.

8418.69.15

Automatic plants for the production of ice in cubes, flakes or other forms, with capacity greater than 4,000 kg, every 24 hours.

8418.69.99

The others.

Automatic machines for the production of ice in cubes, flakes or other forms.

Hot and cold water dispensing appliances (even refrigerated or at room temperature), with or without incorporated refrigeration cabinet or tank (for example, a water cooler bottle), even if they can be connected to a pipe (for example, dispensers).

The others.

8419.20.02

Medical, surgical or laboratory sterilizers.

The others.

8419.33.01

Of the types used for agricultural products.

8419.33.99

The others.

8419.34.01

Vacuum.

8419.34.02

Grain.

8419.34.03

Continuous tray.

8419.34.04

Tunnels, continuous belt.

8419.34.99

The others.

8419.35.91

The others, for wood, paper pulp, paper or cardboard.

8419.39.99

The others.

Vacuum.

Continuous belt tunnels.

The others.

8419.40.04

Columns for the fractional distillation of air.

8419.40.99

The others.

Recognizable as designed exclusively or mainly for laboratory research.

Simple distillation appliances.

Fractional distillation and rectification appliances or columns.

The others.

8419.50.03

Temperature changers or exchangers with tubular coils, except those constituted by graphite tubes impregnated with polymerized resins.

8419.50.99

The others.

Pasteurizers and other preheating or pre-cooling machines of the dairy industry, except those included in commercial identification number 8419.50.99.02.

Heating or cooling containers, double-walled or double-bottomed with devices for the circulation of the heating or cooling fluid.

Pasteurizers, except those included in commercial identification number 8419.50.99.01.

The others.

8419.60.01

Appliances and devices for liquefaction of air or other gases.

8419.81.01

Coffee makers.

8419.81.99

The others.

Appliances for steam treatment.

The others.

8419.89.02

Sterilizers or coolers, rotary or continuous atmospheric type, for fruits, vegetables or packaged foods, with unit weight greater than 100 kg.

8419.89.03

Cooling towers, except those recognizable as designed for the separation and elimination of contaminants.

8419.89.09

For making ice cream.

8419.89.10

Fermentation tanks.

8419.89.11

Semi-continuous deodorizers.

8419.89.15

Roasting appliances.

8419.89.17

Heater for thermal liquid with or without pump for fluid circulation, with a temperature range of 150°C to 375°C.

8419.89.18

Machines for scalding or cooling poultry.

8419.89.19

Kettles.

8419.89.99

The others.

Pasteurizers or other preheating or pre-cooling machines, of the dairy industry, except those of the type of subheading 8419.50.

Recognizable as designed exclusively or mainly for laboratory research, except those included in commercial identification number 8419.89.99.04.

Stoves for the cultivation of microorganisms.

Multiple effect evaporators, except evaporators recognizable as designed exclusively for the manufacture of fructose, dextrose, glucose and starch.

Lyophilizers.

Evaporators or dehydrators, except evaporators recognizable as designed exclusively for the manufacture of fructose, dextrose, glucose and starch and those included in commercial identification number 8419.89.99.05.

Appliances for steam treatment.

The others.

8420.10.01

Calenders and laminators.

8421.11.02

Cream separators (decreamers).

Decreamers with treatment capacity of more than 500 l of milk per hour.

The others.

8421.12.02

Clothes dryers.

Centrifuges with vertical axis rotation basket.

The others.

8421.19.01

Turbines for sugar refining.

8421.19.99

The others.

Horizontal centrifuges for continuous solid discharge.

The others.

8421.21.02

Chemical action purifiers based on chlorine (chlorinators); magnetic anti-scaling purifiers for water.

8421.21.04

Reverse osmosis modules.

8421.21.99

The others.

For swimming pools.

8421.22.01

For filtering or purifying other beverages.

8421.23.01

For filtering lubricants or fuels in spark or compression ignition engines.

8421.29.01

Liquid purifiers or deaerators, except liquid purifying columns, used for the manufacture of fructose, dextrose, glucose and starch; and machines for filtering or purifying sulfuric acid.

8421.29.03

Cyclone purifiers.

8421.29.99

The others.

8421.32.01

Catalytic converters.

8421.32.99

The others.

8421.39.02

Dryer filters, even if they have dehydrant, recognizable as designed exclusively for domestic or commercial refrigerators.

8421.39.07

Degassers.

8421.39.99

The others.

Cyclone purifiers.

The others.

8422.20.01

For cleaning bottles and other containers, except tunnel washers, continuous belt for metal containers, with capacity greater than 1,500 units per minute and those included in tariff fraction 8422.20.02.

8422.20.02

For washing glass bottles, whose capacity is from 3 ml to 20 l.

8422.20.99

The others.

8422.30.08

Rotary fruit filling machines.

8422.30.99

The others.

For filling or packaging milk, butter, cheeses or other dairy derivatives, except those included in commercial identification number 8422.30.99.08.

For filling, closing, capping and/or packaging liquids, except those included in commercial identification numbers 8422.30.99.01, 8422.30.99.03, 8422.30.99.04 and 8422.30.99.08.

For filling jams, tomato extracts, corn cream or other pasty foods.

For filling liquids in ampoules, even if they carry out other accessory operations, recognizable as designed exclusively or mainly for the pharmaceutical industry.

Volumetric or weighing dosing filling machines, for bulk products, in sacks, bags or sacks, even provided with devices for the manufacture and/or closing of the containers.

For vacuum packaging, in flexible containers.

Tea bag filling machines, which place labels.

For filling milk, juices, fruits and similar products, which also form and close their own disposable cartons or plastic containers.

The others.

8422.40.02

With unit weight equal to or less than 100 kg, for introducing into boxes metal containers.

8422.40.99

The others.

Tie or seal machines, even those manually driven.

Bottle packers (boxing) or unpackers (unboxing).

The others.

8423.10.02

For weighing people, including baby scales; domestic scales.

For people, including baby scales.

The others.

8423.20.01

Automatic, with printer register, provided with automatic speed control mechanism and with weight greater than or equal to 740 kg.

8423.20.99

The others.

8423.30.02

Scales and balances for constant weighing, including those for discharging determined weights in sacks (bags) or other containers, as well as hopper dosers.

Dosing or checking devices that operate by means of standard weight.

8423.81.03

With capacity less than or equal to 30 kg.

With a capacity of 30 kg or less, except for those included in commercial identification number 8423.81.03.02.

8423.82.03
With a capacity greater than 30 kg but less than or equal to 5,000 kg. 01 With a capacity greater than 30 kg but less than or equal to 5,000 kg, except for those included in commercial identification number 8423.82.03.02.

8423.90.02
Weights for all kinds of scales or balances; parts of weighing apparatus or instruments. 00 Weights for all kinds of scales or balances; parts of weighing apparatus or instruments.

8424.10.03
Fire extinguishers, whether or not charged.
01
With a capacity equal to or less than 24 kg, except those recognizable for aircraft.

8424.20.01
Sprayers, dusting machines, spreaders or sprinklers, except those recognizable for aircraft. 00 Sprayers, dusting machines, spreaders or sprinklers, except those recognizable for aircraft.

8424.20.99
Other.
01
Airbrushes for painting or coating.
99
Other.

8424.30.04
Pistols or injectors for mud, even if presented with their cementing and circulation hoses, recognizable for removing residues and sediments in dams or mud storage tanks in oil wells. 00 Pistols or injectors for mud, even if presented with their cementing and circulation hoses, recognizable for removing residues and sediments in dams or mud storage tanks in oil wells.

8424.30.99
Other.
01
Machines or apparatus for cleaning by jet of cold and/or superheated water, even with devices for spreading sand, dust or liquids compatible with water. 02 Sprayers, dusting machines, spreaders or sprinklers, except those included in commercial identification number 8424.30.99.01. 99 Other.

8424.41.02
Portable sprayers.
01
Motor-driven sprayers.
99
Other.

8424.49.99
Other.
01
Self-propelled sprayers.
99
Other.

8424.82.07
For agriculture or horticulture.
01
Rotary sprinklers for irrigation.
02
Portable motor-driven dusting machines, except those included in commercial identification number 8424.82.07.05. 03 Irrigation machines or apparatus, self-propelled, with mechanical or electrical regulation controls, even self-propelled irrigation cannons, without rigid plastic piping, nor aluminum piping with side discharge gates. 04 Dusting machines, self-propelled. 05 Irrigation machines, except those included in commercial identification number 8424.82.07.03. 99 Other.

8424.89.99
Other.
01
Machines for varnishing the interior of metal containers. 99 Other.

8425.11.01
With a capacity greater than 30 t.
00
With a capacity greater than 30 t.

8425.31.01
With a capacity up to 5,000 kg.
00
With a capacity up to 5,000 kg.

8425.31.99
Other.
00
Other.

8425.39.01
For elevators or forklifts, driven without gears. 00 For elevators or forklifts, driven without gears.

8425.39.02
For elevators or forklifts driven with gears. 00 For elevators or forklifts driven with gears.

8425.39.99
Other.
00
Other.

8425.42.01
Pallet type, even if presented without wheels, with one or more integral pumps, weighing more than 12 kg and a load capacity up to 12 t. 00 Pallet type, even if presented without wheels, with one or more integral pumps, weighing more than 12 kg and a load capacity up to 12 t.

8425.42.02
Bottle type with integral pump, with a unit weight equal to or less than 20 kg and a maximum load capacity of 20 t. 00 Bottle type with integral pump, with a unit weight equal to or less than 20 kg and a maximum load capacity of 20 t.

8425.42.99
Other.
00
Other.

8426.11.01
Overhead traveling cranes (including girders), on fixed supports. 00 Overhead traveling cranes (including girders), on fixed supports.

8426.12.01
Mobile gantry cranes on tires and gantry trolleys. 00 Mobile gantry cranes on tires and gantry trolleys.

8426.19.99
Other.
00
Other.

8426.20.01
Tower cranes.
00
Tower cranes.

8426.30.01
Gantry cranes.
00
Gantry cranes.

8426.41.01
Cranes, with structural steel arm (lattice), mechanically driven, self-propelled with a unit weight up to 55 t, except cranes, with lattice boom and diesel-electric or diesel-hydraulic operation, with a load capacity of 40 to 600 t, inclusive. 00 Cranes, with structural steel arm (lattice), mechanically driven, self-propelled with a unit weight up to 55 t, except cranes, with lattice boom and diesel-electric or diesel-hydraulic operation, with a load capacity of 40 to 600 t, inclusive.

8426.41.02
Cranes, with rigid arm (boom), hydraulically driven, self-propelled, with a load capacity greater than 9.9 t but not exceeding 30 t. 00 Cranes, with rigid arm (boom), hydraulically driven, self-propelled, with a load capacity greater than 9.9 t but not exceeding 30 t.

8426.41.99
Other.
99
Other.

8426.49.99
Other.
01
Cranes with structural steel arm (lattice), mechanically driven, with a unit weight up to 55 t. 99 Other.

8426.91.03
Insulated lifting cranes of the basket type, with a load capacity up to 1 t and a lifting height up to 15 m. 00 Insulated lifting cranes of the basket type, with a load capacity up to 1 t and a lifting height up to 15 m.

8426.91.99
Other.
01
Cranes with articulated arm (boom), hydraulically driven with a capacity greater than 9.9 t at a radius of 1 m. 02 Cranes with hydraulic drive, with articulated or rigid arms, with a capacity up to 9.9 t at a radius of 1 m. 99 Other.

8426.99.03
Front loader for mounting on agricultural tractors (rake, plow share or stacker type). 00 Front loader for mounting on agricultural tractors (rake, plow share or stacker type).

8426.99.04
Walking scaffolds.
00
Walking scaffolds.

8426.99.99
Other.
01
Cranes, except those included in commercial identification number 8426.99.99.02. 02 Rotating cranes. 99 Other.

8427.10.01
Front-loading forklifts with rear drive unit (known as "counterbalance"), with a load capacity up to 3,500 kg. 00 Front-loading forklifts with rear drive unit (known as "counterbalance"), with a load capacity up to 3,500 kg.

8427.10.99
Other.
01
Front-loading forklifts with rear drive unit (known as "counterbalance"), with a load capacity greater than 3,500 kg.

8427.20.01
Forklift with explosion or internal combustion engine with a load capacity up to 7,000 kg, measured at 620 mm from the front face of the forks, except those included in tariff fraction 8427.20.04. 00 Forklift with explosion or internal combustion engine with a load capacity up to 7,000 kg, measured at 620 mm from the front face of the forks, except those included in tariff fraction 8427.20.04.

8427.20.02
With explosion or internal combustion engine, with a load capacity greater than 7,000 kg, measured at 620 mm from the front face of the forks, except those included in tariff fraction 8427.20.05. 00 With explosion or internal combustion engine, with a load capacity greater than 7,000 kg, measured at 620 mm from the front face of the forks, except those included in tariff fraction 8427.20.05.

8427.20.03
Carrier forklift with cabin, with internal combustion engine (diesel), with platform, with steerable axles and a load capacity greater than 39 t. 00 Carrier forklift with cabin, with internal combustion engine (diesel), with platform, with steerable axles and a load capacity greater than 39 t.

8427.20.04
Front-loading forklifts with rear drive unit (known as "counterbalance"), with explosion or internal combustion engine, with a load capacity up to 7,000 kg. 00 Front-loading forklifts with rear drive unit (known as "counterbalance"), with explosion or internal combustion engine, with a load capacity up to 7,000 kg.

8427.20.05
Front-loading forklifts with rear drive unit (known as "counterbalance"), with explosion or internal combustion engine, with a load capacity greater than 7,000 kg. 00 Front-loading forklifts with rear drive unit (known as "counterbalance"), with explosion or internal combustion engine, with a load capacity greater than 7,000 kg.

8427.90.91
Other forklifts.
00
Other forklifts.

8428.10.01
Elevators and lifts.
00
Elevators and lifts.

8428.20.02
With dosing device, except for loading or unloading ships. 00 With dosing device, except for loading or unloading ships.

8428.20.03
For handling documents and valuables.
00
For handling documents and valuables.

8428.20.99
Other.
00
Other.

8428.31.01
Specially designed for the interior of mines or other underground work. 00 Specially designed for the interior of mines or other underground work.

8428.32.91
Other, bucket type.
00
Other, bucket type.

8428.33.91
Other, belt or conveyor type.
00
Other, belt or conveyor type.

8428.39.99
Other.
01
Flexible tubular conveyors with mechanical drive by spiral screws. 02 Based on magnetic or electromagnetic devices.

8428.40.02
Electromechanical escalators.
00
Electromechanical escalators.

8428.40.99
Other.
99
Other.

8428.60.01
Aerial lifts (including chairlifts and ski lifts); traction mechanisms for funiculars. 00 Aerial lifts (including chairlifts and ski lifts); traction mechanisms for funiculars.

8428.70.01
Industrial robots.
00
Industrial robots.

8428.90.01
Hydraulic drive elevator, for sheets.
00
Hydraulic drive elevator, for sheets.

8428.90.02
Shovels with pneumatic or hydraulic drive, provided with railway wheels for their displacement. 00 Shovels with pneumatic or hydraulic drive, provided with railway wheels for their displacement.

8428.90.03
Self-propelled loader-conveyors, with a unit weight greater than or equal to 10,000 kg. 00 Self-propelled loader-conveyors, with a unit weight greater than or equal to 10,000 kg.

8428.90.06
Mine car pushers, transfer cars, tilting and dumping cars, etc., and similar installations for handling mobile material on rails (tracks). 00 Mine car pushers, transfer cars, tilting and dumping cars, etc., and similar installations for handling mobile material on rails (tracks).

8428.90.99
Other.
01
Marine or land loading arms (marine or land cranes), recognizable for loading or unloading petroleum or its derivatives in ships or tank cars. 99 Other.

8429.11.01
Tracked.
00
Tracked.

8429.20.01
Motor graders.
00
Motor graders.

8429.30.01
Scrapers.
00
Scrapers.

8429.40.02
Compactors and rollers (pavers).
01
Compactors, except roller type.

8429.51.03
Mechanical shovels, except self-propelled on tracks, with a unit weight greater than 55,000 kg. 00 Mechanical shovels, except self-propelled on tracks, with a unit weight greater than 55,000 kg.

8429.51.99
Other.
01
Self-propelled mechanical shovels on tracks, with a unit weight greater than 55,000 kg. 02 Front loaders, hydraulically driven, mounted on wheels, with a capacity equal to or less than 335 HP.

8429.52.03
Machines whose superstructure can rotate 360°. 01 Dredges or excavators, mounted on tracks, with a unit weight greater than 55,000 kg. 02 Dredges or excavators, except those included in commercial identification number 8429.52.03.01.

8429.59.01
Trenchers.
00
Trenchers.

8429.59.02
Dredges, with a drag load capacity up to 4,000 kg. 00 Dredges, with a drag load capacity up to 4,000 kg.

8429.59.05
Dredges or excavators, except those included in tariff fraction 8429.59.02. 00 Dredges or excavators, except those included in tariff fraction 8429.59.02.

8429.59.99
Other.
01
Backhoe loaders, hydraulically driven, self-propelled with a net flywheel power equal to or greater than 70 HP, not exceeding 130 HP and a weight equal to or greater than 5,000 kg but not exceeding 20,500 kg. 02 Backhoes, even for attachment to prime movers, except those included in commercial identification number 8429.59.99.01.

8430.10.01
Pile drivers and machines for driving piles, stakes or similar. 00 Pile drivers and machines for driving piles, stakes or similar.

8430.20.01
Snowplows.
00
Snowplows.

8430.31.03
Self-propelled.
01
Rotary and/or percussion drills.
02
Hard coal cutting machines.
99
Other.

8430.39.01
Drilling shields.
00
Drilling shields.

8430.39.99
Other.
00
Other.

8430.41.03
Self-propelled.
01
Rotary and/or percussion drills, except those included in commercial identification number 8430.41.03.02. 02 Rotary drilling equipment, mechanical operation, with a drill diameter up to 123 mm.

8430.49.99
Other.
00
Other.

8430.50.01
Excavators, hydraulic front loaders, with a capacity equal to or less than 335 HP. 00 Excavators, hydraulic front loaders, with a capacity equal to or less than 335 HP.

8430.50.02
Rippers.
00
Rippers.

8430.50.99
Other.
00
Other.

8434.10.01
Milking machines.
00
Milking machines.

8434.20.01
Machines and apparatus for the dairy industry. 00 Machines and apparatus for the dairy industry.

8435.10.01
Machines and apparatus.
00
Machines and apparatus.

8436.10.01
Machines and apparatus for preparing food or feed for animals. 00 Machines and apparatus for preparing food or feed for animals.

8436.21.01
Incubators and brooders.
00
Incubators and brooders.

8436.29.99
Other.
01
Drinkers, feeders or nests (layers) for poultry. 99 Other.

8436.80.91
Other machines and apparatus.
01
Fertilizer crushers or mixers.
02
Silos with mechanical discharge devices.
99
Other.

8437.10.04
Machines for cleaning, sorting or screening seeds, grains or dried pod vegetables. 01 Electronic grain or seed color sorter. 99 Other.

8437.80.91
Other machines and apparatus.
01
Mills.
99
Other.

8438.10.01
Mechanical troughs, even with heating or cooling devices. 00 Mechanical troughs, even with heating or cooling devices.

8438.10.03
Automatic for making cookies.
00
Automatic for making cookies.

8438.10.04
Mixers, recognizable as designed exclusively for the baking industry. 00 Mixers, recognizable as designed exclusively for the baking industry.

8438.10.99
Other.
01
Machines for dividing or molding dough, even with dosing system. 02 For the manufacture of pasta, except those included in commercial identification numbers 8438.10.99.01 and 8438.10.99.04. 03 For bakeries, except those included in commercial identification numbers 8438.10.99.01 and 8438.10.99.04. 04 Mixers. 99 Other.

8438.20.03
Machines and apparatus for confectionery, cocoa processing or chocolate manufacture. 01 Agitator mixers, even with heating or cooling devices. 99 Other.

8438.30.01
Tanks provided with agitators; defibrators; crushers (chippers), mills. 00 Tanks provided with agitators; defibrators; crushers (chippers), mills.

8438.30.99
Other.
00
Other.

8438.40.02
Machines and apparatus for the brewing industry. 01 Continuous line for the production of beer wort, including the following elements: feeder-conveyor, mill, cooking kettle, mashing unit and cooling unit.

8438.50.06
Meat mixers, with a unit weight equal to or less than 100 kg. 00 Meat mixers, with a unit weight equal to or less than 100 kg.

8438.50.99
Other.
01
Slicing and/or cutting machines, even for sawing bones. 02 Machines and apparatus for slaughtering, plucking and eviscerating poultry. 03 Sausage tying machines and mincers or stuffers. 04 Apparatus for tenderizing meat. 05 Meat mixers, with a unit weight greater than 100 kg. 99 Other.

8438.60.04
Potato peelers.
00
Potato peelers.

8438.60.99
Other.
01
Choppers or slicers.
02
Machines for pitting, coring, peeling, dicing or peeling fruits, legumes or vegetables. 99 Other.

8438.80.91
Other machines and apparatus.
01
Slicers, choppers or stuffers for fish, crustaceans or mollusks. 02 Mixers. 99 Other.

8439.10.06
Machines and apparatus for the manufacture of pulp from fibrous cellulose materials. 00 Machines and apparatus for the manufacture of pulp from fibrous cellulose materials.

8439.20.01
Machines and apparatus for the manufacture of paper or cardboard. 00 Machines and apparatus for the manufacture of paper or cardboard.

8439.30.01
Machines and apparatus for the finishing of paper or cardboard. 00 Machines and apparatus for the finishing of paper or cardboard.

8440.10.02
Machines and apparatus.
01
For binding called "spiral".
99
Other.

8441.10.04
Cutting machines.
01
Guillotines with a cutting width greater than 900 mm. 02 Manual or lever-operated guillotines. 03 Fold-cutting machines, coil or roll cutters, winding or unwinding machines. 99 Other.

8441.20.01
Machines for the manufacture of sacks (bags), small bags or envelopes. 00 Machines for the manufacture of sacks (bags), small bags or envelopes.

8441.30.01
Machines for the manufacture of boxes, tubes, drums or similar containers, except by molding. 00 Machines for the manufacture of boxes, tubes, drums or similar containers, except by molding.

8441.40.02
Machines for molding articles of paper pulp, paper or cardboard. 00 Machines for molding articles of paper pulp, paper or cardboard.

8441.80.91
Other machines and apparatus.
00
Other machines and apparatus.

8442.30.03
Machines, apparatus and material.
01
Machines for composing by photographic process. 02 Machines, apparatus and material for composing characters by other processes, even with devices for casting. 99 Other.

8442.50.01
Prepared trimetallic plates.
00
Prepared trimetallic plates.

8442.50.99
Other.
00
Other.

8443.11.02
Machines and apparatus for printing, offset, fed with rolls. 01 Machines for stamping. 99 Other.

8443.12.01
Office machines and apparatus for printing, offset, fed with sheets where one side is less than or equal to 22 cm and the other is less than or equal to 36 cm, measured unfolded. 00 Office machines and apparatus for printing, offset, fed with sheets where one side is less than or equal to 22 cm and the other is less than or equal to 36 cm, measured unfolded.

8443.13.01
For office.
00
For office.

8443.13.99
Other.
00
Other.

8443.14.02
Machines and apparatus for printing, letterpress, fed with rolls, except flexographic machines and apparatus. 01 Rotary presses.

8443.15.02
Machines and apparatus for printing, letterpress, other than those fed with rolls, except flexographic machines and apparatus. 00 Machines and apparatus for printing, letterpress, other than those fed with rolls, except flexographic machines and apparatus.

8443.16.01
Machines and apparatus for printing, flexographic. 00 Machines and apparatus for printing, flexographic.

8443.17.01
Machines and apparatus for printing, gravure (intaglio). 00 Machines and apparatus for printing, gravure (intaglio).

8443.19.99
Other.
01
Cylindrical, except rotary or for screen printing with automatic feeding and discharge device. 02 For screen printing except with automatic feeding and discharge device. 99 Other.

8443.91.99
Other.
01
Auxiliary machines.

8444.00.01
Machines for extruding, drawing, texturing or cutting synthetic or artificial textile material. 00 Machines for extruding, drawing, texturing or cutting synthetic or artificial textile material.

8445.11.01
Carding machines.
00
Carding machines.

8445.12.01
Combing machines.
00
Combing machines.

8445.13.01
Roving frames.
00
Roving frames.

8445.19.99
Other.
01
Drawing frames or other drawing machines, even drawing benches. 99 Other.

8445.20.01
Machines for spinning textile material.
00
Machines for spinning textile material.

8445.30.02
Machines for doubling or twisting textile material. 01 Machines for twisting yarns. 99 Other.

8445.40.01
Machines for winding (including bobbins) or winding textile material. 00 Machines for winding (including bobbins) or winding textile material.

8445.90.99
Other.
01
Warppers.

8446.10.01
For fabrics with a width less than or equal to 30 cm. 00 For fabrics with a width less than or equal to 30 cm.

8446.21.01
Motor-driven.
00
Motor-driven.

8446.30.01
For fabrics with a width greater than 30 cm, shuttleless. 00 For fabrics with a width greater than 30 cm, shuttleless.

8447.11.01
With a cylinder diameter less than or equal to 165 mm. 00 With a cylinder diameter less than or equal to 165 mm.

8447.12.01
With a cylinder diameter greater than 165 mm. 00 With a cylinder diameter greater than 165 mm.

8447.20.02
Straight knitting machines; chain stitch sewing machines. 01 Straight looms or manual industrial knitting machines for knitted fabric, including heads, and with a weight equal to or greater than 30 kg per unit. 99 Other.

8447.90.99
Other.
01
For manufacturing tulle, lace, embroidery, braid or mesh (net), except "tufting" type machines. 99 Other.

8448.11.01
Heddle machines and Jacquard mechanisms; reducers, punchers and card copy machines; machines for joining cards after punching. 00 Heddle machines and Jacquard mechanisms; reducers, punchers and card copy machines; machines for joining cards after punching.

8448.19.99
Other.
00
Other.

8449.00.01
Machines and apparatus for the manufacture or finishing of felt or non-woven fabric, in piece or shaped, including machines and apparatus for the manufacture of felt hats; hat blocks. 00 Machines and apparatus for the manufacture or finishing of felt or non-woven fabric, in piece or shaped, including machines and apparatus for the manufacture of felt hats; hat blocks.

8450.11.99
Other.
00
Other.

8450.19.99
Other.
00
Other.

8450.20.01
Machines with a unit capacity, expressed in dry clothing weight, greater than 10 kg. 00

Machines of unit capacity, expressed in dry laundry weight,

exceeding 10 kg.

8451.10.01

Dry cleaning machines.

8451.21.02

Of unit capacity, expressed in dry laundry weight, less than or equal to 10 kg.

Other.

8451.29.99

Other.

With drying capacity per load less than or equal to 70 kg, except for dryers for yarns or textile bobbins.

Other.

8451.30.01

Machines and presses for ironing, including fusing presses.

8451.40.01

Machines for washing, bleaching or dyeing.

8451.50.01

Machines for winding, unwinding, folding, cutting or notching fabrics.

8451.80.91

Other machines and apparatus.

For spraying, humidifying, pre-sizing or post-sizing.

Other.

8452.21.06

Automatic units.

Heads.

Industrial machines with electronic motor-clutch drive.

Shoe sewing machines.

Industrial machines, except suspension sewers and those included in commercial identification numbers 8452.21.06.02 and 8452.21.06.03.

Other.

8452.29.99

Other.

Industrial machines for sewing sacks or bags, manual.

Industrial machines, with electronic motor-clutch drive.

Industrial machines or heads, straight stitch, straight needle and a rotary and oscillating thread linking device, double stitching, flat bed, and transport only by feed dogs (teeth), except differential alternating feet, companion needle, triple or intermittent wheel.

Shoe sewing machines.

Heads, except those included in commercial identification number 8452.29.99.03.

Industrial machines, except those included in commercial identification numbers 8452.29.99.01, 8452.29.99.02, 8452.29.99.03 and 8452.29.99.04.

Other.

8452.90.99

Other.

Furniture, bases and covers or covers for sewing machines, and their parts.

8453.10.01

Machines and apparatus for the preparation, tanning or working of leather or hides.

8453.20.01

Machines and apparatus for the manufacture or repair of footwear.

8454.10.01

Converters.

8454.20.02

Molds and ladles.

8454.30.02

Casting (molding) machines.

By continuous process.

Other.

8455.10.01

Tube mills.

8455.21.03

For hot rolling or combined for hot and cold rolling.

Rolling mills.

Other.

8455.22.03

For cold rolling.

Rolling mills.

Grooved cylinder mills.

Other.

8455.30.03

Rolling mill rolls.

Forged (finished or unfinished), with unit weight up to 60 t.

Of cast iron or steel with diameter equal to or greater than 150 mm, not exceeding 1,450 mm, and weight equal to or greater than 100 kg, not exceeding 50,000 kg.

Other.

8456.11.02

Operating by laser.

For cutting.

Other.

8456.12.02

Operating by other light or photon beams.

For cutting.

Other.

8456.20.02

Operating by ultrasound.

8456.30.01

Operating by electro-erosion.

8457.10.01

Machining centers.

8457.20.01

Fixed position machines.

8457.30.02

With static or oscillating table that perform alternatively or simultaneously, two or more operations, of unit weight less than or equal to 10,000 kg.

8457.30.03

With linear or rotary transfer table ("transfer" machines) of unit weight less than or equal to 10,000 kg.

8457.30.99

Other.

Linear or rotary transfer ("transfer" machines) of unit weight greater than 10,000 kg.

Complex machines that perform alternatively or simultaneously two or more operations by material deformation, even if they cut or punch.

Other.

8458.11.01

Universal lathes, with distance between points up to 4.5 m and with swing capacity up to 750 mm, diameter on the bed.

Universal lathes, with distance between points up to 4.5 m and with swing capacity up to 750 mm diameter on the bed.

8458.11.99

Other.

Semi-automatic revolver, with turret.

Other.

8458.19.01

Universal lathes, with distance between points up to 4.5 m and with swing capacity up to 750 mm diameter on the bed.

8458.19.99

Other.

8458.91.02

Numerical control.

Semi-automatic revolver, with turret.

Other.

8458.99.99

Other.

8459.10.02

Slide machining units.

Milling machines; threaders or tapers ("machueladoras").

8459.21.02

Numerical control.

8459.29.99

Other.

Bench or column, with transmission by belts or gears and drilling capacity equal to or less than 38.10 mm of diameter.

Other.

8459.31.01

Numerical control.

8459.39.99

Other.

8459.41.01

Machines for the reconstruction of cylinder heads of explosion or internal combustion engines, single spindle, with floating head or pneumatic table and tilting workpiece holder in two axes.

8459.41.99

Other.

8459.49.01

Machines for the reconstruction of cylinder heads of explosion or internal combustion engines, single spindle, with floating head or pneumatic table and tilting workpiece holder in two axes.

8459.49.99

Other.

8459.51.01

Numerical control.

8459.59.99

Other.

8459.61.01

Numerical control.

8459.69.99

Other.

8459.70.91

Other threading machines (even knurling).

Knurling machines.

Numerical control.

8460.12.02

Numerical control.

With work surface up to 176 mm, by 475 mm.

Other.

8460.19.99

Other.

8460.22.01

Centerless grinding machines, numerical control.

8460.23.91

Other cylindrical surface grinding machines, numerical control.

For bushings and connecting rod bearings, single spindle, with weight equal to or less than 290 kg with motor up to ½ HP and capacity of 9 to 119.5 mm for the grinding.

For valves of explosion or internal combustion engines, with weight equal to or less than 108 kg, electric motor up to ½ HP and capacity of 5.56 up to 14.29 mm for grinding.

For cylinders of explosion or internal combustion engines, single spindle, with motor up to ¾ HP and capacity of 66.80 to 134.14 mm diameter, even with pedestal or mounted on pneumatic bench.

Other.

8460.24.91

Other, numerical control.

For connecting rod caps and monoblocks single spindle, even if they have cutters, with weight equal to or less than 83 kg, with electric motor, up to ½ HP, and abrasive stone up to 177.8 mm, diameter.

Other.

8460.29.99

Other.

8460.31.02

Numerical control.

8460.39.99

Other.

8460.40.03

Lapping (burnishing) machines.

Numerical control.

Other.

8460.90.99

Other.

Beveling machines, except those included in commercial identification number 8460.90.99.01.

Other.

8461.20.02

Shaping or slotting machines.

8461.30.02

Broaching machines.

Numerical control.

Other.

8461.40.01

Gear cutting or finishing machines.

8461.50.02

Disc or endless belt saws, except numerical control.

8461.50.03

Alternative hydraulic saws, except numerical control.

8461.50.99

Other.

Numerical control.

Other.

8461.90.03

Planing machines, elbow for metals, with maximum carriage stroke up to 350 mm, except numerical control.

8461.90.99

Other.

Numerical control.

Other.

8462.22.01

Mechanical presses with capacity less than or equal to 200 t.

8462.22.99

Other.

8462.23.01

Mechanical presses with capacity less than or equal to 200 t.

8462.23.99

Other.

8462.24.01

Panel presses, numerical control.

8462.26.01

Wire or rod straighteners.

8462.26.02

Motor-driven tube benders, for tubes with diameter equal to or less than 70 mm and wall thickness equal to or less than 6.5 mm.

8462.26.03

Mechanical presses with capacity less than or equal to 200 t.

8462.26.99

Other.

Rollers.

Hydraulic presses with capacity (working pressure) up to 1,000 t.

For cold straightening, except those included in commercial identification number 8462.26.99.02.

Mechanically driven (press brakes) bending machines, with motor.

8462.29.01

Wire or rod straighteners.

8462.29.03

Hydraulic presses with capacity (working pressure) up to 1,000 t, except numerical control.

8462.29.05

Mechanically driven (press brakes) bending machines, with motor, except numerical control.

8462.29.06

Motor-driven tube benders, for tubes with diameter equal to or less than 70 mm and wall thickness equal to or less than 6.5 mm.

8462.29.07

Mechanical presses with capacity less than or equal to 200 t.

8462.29.99

Other.

Rollers.

For cold straightening: tubes, bars, sheets or profiles, except those included in commercial identification number 8462.29.99.03.

Hydraulic presses with capacity (working pressure) up to 1,000 t.

Mechanically driven (press brakes) bending machines, with motor.

Other.

8462.32.01

Slitting lines and longitudinal cutting lines.

8462.33.01

Shearing machines, numerical control.

8462.39.01

Shears or guillotines; wire or rod cutters.

8462.39.03

Mechanical presses with capacity less than or equal to 200 t.

8462.39.99

Other.

Hydraulic presses with capacity (working pressure) up to 1,000 t.

Other.

8462.42.01

Numerical control.

Complex machines that perform alternatively or simultaneously two or more operations by material deformation (even if they cut or punch).

Other.

8462.49.01

Hydraulic presses with capacity (working pressure) up to 1,000 t.

8462.49.02

Mechanical presses with capacity less than or equal to 200 t.

8462.49.99

Other.

Complex machines that perform alternatively or simultaneously two or more operations by material deformation (even if they cut or punch).

Other.

8462.51.01

Motor-driven tube benders, for tubes with diameter equal to or less than 70 mm and wall thickness equal to or less than 6.5 mm.

Tube benders, motor-driven, for tubes with diameter equal to or less than 70 mm and wall thickness equal to or less than 6.5 mm.

8462.51.02

Shears or guillotines.

8462.51.99

Other.

Rollers.

For cold straightening: tubes, bars, sheets or profiles.

Mechanically driven (press brakes) bending machines, with motor.

Complex machines that perform alternatively or simultaneously two or more operations by material deformation (even if they cut or punch).

Other.

8462 .59.01

Mechanically driven (press brakes) bending machines, with motor.

8462.59.02

Motor-driven tube benders, for tubes with diameter equal to or less than 70 mm and wall thickness equal to or less than 6.5 mm.

8462.59.03

Shears or guillotines; wire or rod cutters.

8462.59.99

Other.

Rollers.

For cold straightening: tubes, bars, sheets or profiles.

Complex machines that perform alternatively or simultaneously two or more operations by material deformation (even if they cut or punch).

Other.

8462.61.01

Hydraulic presses with capacity (working pressure) up to 1,000 t.

8462.61.99

Other.

Numerical control.

For compressing scrap, except numerical control.

Other.

8462.62.01

Mechanical presses with capacity less than or equal to 200 t, except for punching or notching.

8462.62.99

Other.

8462.63.01

Servo presses.

8462.69.99

Other.

8462.90.99

Other.

8463.10.01

Bars, tubes, profiles, wires or similar drawing benches.

8463.20.01

Thread rolling machines.

8463.30.04

Wire working machines.

Continuous line for the manufacture of steel wire electrowelded mesh, including the following elements: straightener-aligner, accumulator (compensator), electrical welding station, shear and stacker.

Machines for manufacturing nails, staples or barbed wire, of steel.

Other.

8463.90.99

Other.

8464.10.01

Sawing machines.

8464.20.01

Grinding or polishing machines.

8464.90.99

Other.

For cutting.

Other.

8465.10.01

Machines that perform different machining operations without change of tool between said operations.

8465.20.01

Machining centers.

8465.91.01

Endless belt, disc or alternative.

8465.91.99

Other.

8465.92.04

Planing machines; milling or molding machines.

Rough planers with useful width less than 1,000 mm, except for 3 or 4 sides or for molding.

Edge banders or routers.

Other.

8465.93.02

Grinding, sanding or polishing machines.

Sanding or polishing machines.

Other.

8465.94.03

Bending or assembly machines.

8465.95.01

Drilling or mortising machines.

8465.95.99

Other.

8465.96.01

Splitting, slicing or unrolling machines.

8465.99.02

Log debarkers.

8465.99.99

Other.

8466.10.03

Die holders.

8466.10.99

Other.

Recognizable as designed exclusively for metal product grinders.

Mandrels or tool holders.

Other.

8466.20.02

Workpiece holders.

Recognizable as designed exclusively for metal product grinders.

Other.

8466.30.03

Dividers and other special devices to be mounted on the machines.

Pneumatic or hydraulic cylinders recognizable as designed exclusively to automate machines.

Other.

8467.11.02

Rotary (even percussion).

Rotary and percussion rock drills.

Other.

8467.19.99

Other.

8467.81.01

Saws or log splitters, chain.

8467.89.02

Rotary and percussion drills, except hydraulic.

8467.89.03

Vibratory rammers driven by explosion engine.

8467.89.99

Other.

8468.20.91

Other gas machines and apparatus.

Torch tips.

Other.

8468.80.91

Other machines and apparatus.

8474.10.01

Sieve classifiers, spiral type or rake type minerals.

8474.10.99

Other.

8474.20.04

Ball or rod mills (crushers).

8474.20.07

Rotary cone crushers, with upper bowl diameter greater than 1,200 mm.

8474.20.99

Other.

Crushers and grinders of two or more cylinders.

Jaw crushers and grinding mills.

Rotary cone crushers, with upper bowl diameter less than or equal to 1,200 mm.

Hammer, percussion or impact crushers.

Other.

8474.31.01

Concrete mixers and mortar mixing apparatus.

8474.32.01

Machines for mixing mineral material with asphalt.

8474.39.99

Other.

Foundry core sand mixers.

Other.

8474.80.01

Manual presses.

8474.80.04

For the manufacture of prefabricated elements for construction, of cement or concrete.

8474.80.99

Other.

For forming or hardening sand molds for casting, except those included in commercial identification number 8474.80.99.04.

Machines for manufacturing bricks, tiles, tiles or other analogous elements, of ceramic paste, except those included in commercial identification number 8474.80.99.02.

Other.

8475.10.01

Machines for assembling electric or electronic lamps, tubes or valves or flash lamps, which have a glass envelope.

8475.29.01

For blow molding or pressing, except for manufacturing bulbs for incandescent lamps.

8475.29.99

Other.

8476.21.01

With heating or cooling device, incorporated.

8476.29.99

Other.

8477.10.01

For thermoplastic materials, with injection capacity up to 5 kg.

8477.10.99

Other.

8477.20.01

Single screw, for thermoplastic materials or granulated elastomers.

8477.20.99

Other.

8477.30.01

Blow molding machines.

8477.40.01

Vacuum molding machines and other thermoforming machines.

8477.51.01

For molding or retreading tires (pneumatic tires) or molding or forming tire chambers.

8477.59.99

Other.

8477.80.06

Automated systems for manufacturing compact discs ("Compact Disks"), which perform the following functions: injection molding, aluminizing, lacquering, quality control and printing of the disc.

8477.80.99

Other.

For granulating, grinding or crushing, cutters or punchers.

Mixers, mixing mills; dry pigmenters for granulated plastic materials.

Machines that perform two or more operations cited in commercial identification numbers 8477.10.01.00, 8477.20.01.00, 8477.30.01.00, 8477.40.01.00, 8477.80.99.01 and 8477.80.99.04.

For painting or joining moldable or plastic materials, except those included in commercial identification number 8477.80.99.05.

Other.

8478.10.01

For placing filters or nozzles on cigarettes.

To place filters or tips on cigarettes.

8478.10.02

Automatic machines for making cigarettes, even combined with tobacco feeders.

8478.10.03

Sets of devices to increase the efficiency of cigarette packing machines.

8478.10.04

Automatic tray fillers, for cigarette making machines.

8478.10.99

Other.

8479.10.01

Concrete vibratory distributors.

8479.10.03

Towed asphalt spreaders, equipped with a heating device.

8479.10.04

Self-propelled asphalt spreaders, even with asphalt melting equipment.

8479.10.99

Other.

Concrete spreaders.

Asphalt or gravel spreaders.

Sweepers.

Other.

8479.20.01

Machines and apparatus for the extraction or preparation of fats or oils, vegetable or microbial origin, fixed or animal.

8479.30.01

Vibrating classifiers, for wood chips or shavings or fibrous materials, granular, flake or chip-shaped, with a specific weight similar to that of wood.

8479.30.02

Dosing spreaders, designed exclusively for the manufacture of particleboard based on agglomerated wood chips.

8479.30.99

Other.

8479.40.02

Twine or wire rope machines.

For twisting insulated or uninsulated metal threads; wire or cable coating machines.

Other.

8479.71.01

Of the types used in airports.

8479.79.99

Other.

8479.81.02

Rotary barrels for pickling, cleaning, polishing or buffing metal parts.

8479.81.04

For cleaning, polishing or buffing metal parts with circulating abrasives, except those included in tariff heading 8479.81.02.

8479.81.07

For galvanizing, tinning or coating metals, except continuous lines for galvanizing steel wire by immersion and those included in tariff heading 8479.81.03.

8479.81.99

Other.

For pickling metals by immersion.

Wire, cable or flexible tube coilers, except those included in commercial identification number 8479.81.99.03.

Steel wire coilers.

Other.

8479.82.01

Mixers, with horizontal blades, equipped with Archimedes screw devices for continuous discharge.

8479.82.02

Tanks or other vessels equipped with agitators, even with vacuum systems or glazed interiors, except those included in tariff headings 8479.82.01 and 8479.82.05.

Tanks or other vessels equipped with agitators, even with vacuum systems or glazed interiors, except those included in the tariff headings 8479.82.01 and 8479.82.05.

8479.82.04

Propeller agitator-mixer, except those included in tariff heading 8479.82.05.

8479.82.99

Other.

8479.83.01

Cold isostatic presses.

8479.89.03

Separators or classifiers of ferrous materials or parts, based on magnetic or electromagnetic devices.

8479.89.04

Apparatus for generating a controlled air current ("air curtains") to prevent the entry of insects, dust and to maintain the temperature of a room.

8479.89.06

Pneumatic or hydraulic apparatus for automating machines, apparatus or mechanical devices.

8479.89.07

For manufacturing zippers.

8479.89.12

Sulfonators of sulfur trioxide.

8479.89.13

Electromagnetic vibrators, even with feeder.

8479.89.14

Tubular catalytic reactors or converters.

8479.89.19

Dehumidifiers, with built-in refrigeration system, to condense atmospheric moisture.

8479.89.20

Coin and/or token collectors, with turnstile, even with counter device.

8479.89.21

Hydraulic presses for cotton.

8479.89.22

For removing tires.

8479.89.99

Other.

For capping, rolling, shaping and/or molding or demolding, even if they fill, cover, cut, punch, dose or pack, recognizable as designed exclusively or mainly for the pharmaceutical industry.

Distributors, dosers or micro-dosers.

Air humidifiers or dehumidifiers.

Pneumatic horns.

Floor waxers or polishers, weighing more than 20 kg, for industrial use.

Other.

8480.10.01

Founding boxes.

8480.20.01

Bottom plates for molds.

8480.30.03

Mold models.

Of artificial plastics, ethers and esters of cellulose, and artificial resins.

Other.

8480.41.02

For injection or compression molding.

Molds or their parts, used in the casting of parts and pieces of automobile vehicles.

Other.

8480.49.99

Other.

8480.50.03

Molds for glass.

Molds, patterns or their parts, of common metals or their alloys for the pressing and/or blowing process of glass.

Other.

8480.60.01

Molds or forms of steel or aluminum, as well as the parts of the same for pouring or casting in the construction industry.

8480.60.99

Other.

8480.71.03

For injection or compression molding.

Of common metals or their alloys, for processes of injection of artificial plastics, with maximum dimensions of 700 mm in height, 600 mm in width, 700 mm in thickness and with a maximum weight of 2,000 kg, to be used in injection machines of up to 350 t of closing force (active molds).

Molds to form the tread pattern of rubber tires, insertable into vulcanization molds.

Other.

8480.79.99

Other.

For the vulcanization of tires, tubes, sheets or rubber heels.

Of common metals or their alloys, for extrusion-blowing processes of thermoplastic resins intended for the manufacture of containers (active molds).

Other.

8485.10.01

By metal deposit.

8485.20.01

By plastic or rubber deposit.

8485.30.01

By gypsum, cement, ceramic or glass deposit.

8485.80.99

Other.

8486.10.01

Machines and apparatus for the manufacture of semiconductors in the form of periform monocystals or wafers ("wafers").

8486.20.03

Machines and apparatus for the manufacture of devices semiconductors or integrated electronic circuits.

Machines and apparatus for the manufacture of semiconductors devices or integrated electronic circuits.

8486.30.01

Machines and apparatus for the manufacture of devices flat screen display (display).

Machines and apparatus for the manufacture of display devices flat screen (display).

8486.40.01

Machines and apparatus described in Note 11 C) of this Chapter.

8486.90.05

Parts and accessories.

Parts and accessories recognizable exclusively for those included in subheading 8486.10.

Parts and accessories recognizable exclusively for those included in subheading 8486.20.

Parts and accessories recognizable exclusively for those included in subheading 8486.30.

Parts and accessories recognizable exclusively for those included in subheading 8486.40.

8501.10.10

Motors of power less than or equal to 37.5 W.

For mounting in toys or reduced models for recreation.

Recognizable for aircraft.

For shaving or hair cutting machines, including clippers.

Driven exclusively by direct current.

Synchronous motors.

Alternating current motors, single-phase asynchronous, according to the NMX-J-226 standard, or its equivalents, except those designed exclusively for use in record players, tape recorders and tape players; gearmotors for use in photocopier apparatus, alternating current, of 100/125 volts, with power equal to or greater than 0.00745 kW, (1/100 of HP) and the included in commercial identification numbers 8501.10.10.03 and 8501.10.10.07.

Alternating current, single-phase with power equal to or greater than 0.01 kW (1/75 of HP), except single-phase asynchronous motors recognizable as designed exclusively for use in record players, tape recorders and tape players and those included in commercial identification numbers
8501.10.10.03 and 8501.10.10.05.

Other.

8501.20.05

Universal motors of power greater than 37.5 W.

Synchronous with power less than 4,475 kW (6,000 HP).

Other.

8501.31.01

Generators.

8501.31.04

Motors for shearing machines.

8501.31.05

Motors with power greater than or equal to 186 W (¼ HP), except those included in tariff headings 8501.31.03 and 8501.31.04.

8501.31.99

Other.

8501.32.01

Generators.

8501.32.02

Recognizable for aircraft.

8501.32.03

Motors for elevators or lifts.

8501.32.04

Motors for trolleybuses.

8501.32.05

Motors of power equal to or less than 3.75 kW (5 HP).

8501.32.06

Motors recognizable as designed exclusively for the propulsion of electric vehicles, of subheading 8703.80.

Motors recognizable as designed exclusively for propulsion of electric vehicles, of subheading 8703.80.

8501.32.99

Other.

8501.33.01

Generators with capacity up to 150 kW.

8501.33.04

Motors for elevators or lifts.

8501.33.05

Motors for trolleybuses.

8501.33.99

Other.

8501.34.01

Generators.

8501.34.05

Motors, with power less than or equal to 2,611 kW (3,500 HP), except recognizable for aircraft, for elevators or lifts; for trolleybuses.

8501.34.99

Other.

8501.40.05

Synchronous, with power equal to or less than 4,475 kW (6,000 HP).

8501.40.08

Alternating current motors, single-phase asynchronous, according to NMX-J-75 or NMX-J-226 standards, or their equivalents, except the motors for elevators or lifts; for shaving or hair cutting machines, including clippers and those included in the tariff heading 8501.40.05.

Alternating current motors, single-phase asynchronous, according to standards NMX-J-75 or NMX-J-226, or their equivalents, except motors for elevators or lifts; for shaving or hair cutting machines, including clippers and those included in the tariff heading 8501.40.05.

8501.40.99

Other.

Of power less than or equal to 0.047 kW, except shaving or hair cutting machines, including clippers.

Other.

8501.51.02

Asynchronous, three-phase.

8501.51.99

Other.

Synchronous.

Other.

8501.52.04

Asynchronous, three-phase, except those recognizable for aircraft; for trolleybuses; for elevators or lifts.

8501.52.99

Other.

For elevators or lifts.

Synchronous.

Other.

8501.53.05

Synchronous, with output power equal to or less than 4,475 kW (6,000 HP), except those recognizable for aircraft and for trolleybuses.

8501.53.99

Other.

For elevators or lifts.

Synchronous, with power greater than 4,475 kW (6,000 HP).

Three-phase asynchronous with power greater than 8,952 kW (12,000 HP).

Other.

8501.61.01

Of power less than or equal to 75 kVA.

8501.62.01

Of power greater than 75 kVA but less than or equal to 375 kVA.

8501.63.01

Of power greater than 375 kVA but less than or equal to 750 kVA.

8501.64.01

Of power greater than 750 kVA, but less than or equal to 6,000 kVA, except those included in tariff heading 8501.64.03.

8501.64.99

Other.

8501.71.01

Of power less than or equal to 50 W.

8501.72.01

Of power greater than 150 kW but less than or equal to 375 kW.

8501.72.02

Of power greater than 375 kW.

8501.72.99

Other.

8501.80.02

Of power greater than 6,000 kVA.

8501.80.99

Other.

8502.11.01

Of power less than or equal to 75 kVA.

8502.12.01

Of power greater than 75 kVA but less than or equal to 375 kVA.

8502.13.01

Of power greater than 375 kVA, but less than or equal to 1,500 kVA.

8502.13.02

Of power greater than 1,500 kVA but less than or equal to 2,000 kVA.

8502.20.01

With power greater than 2,000 kVA.

8502.20.99

Other.

With power greater than 1,500 kVA but less than or equal to 2,000 kVA.

Other.

8502.31.01

Wind turbines.

8502.31.99

Other.

8502.39.01

Turbo-generators (turbo-dynamos or turbo-alternators), except those included in tariff heading 8502.39.03.

8502.39.02

Electricity and steam cogeneration systems, presented as mobile units forming a single body.

8502.39.99

Other.

8502.40.01

Rotary electric converters.

8504.10.99

Other.

8504.21.01

Induction coils.

8504.21.02

With unit weight less than or equal to 5 kg, for use in electronics.

8504.21.03

With unit weight less than 5 kg, except those included in the tariff heading 8504.21.02.

With unit weight less than 5 kg, except those included in tariff heading 8504.21.02.

8504.21.99

Other.

For instruments for measurement and/or protection.

Other.

8504.22.01

Of power greater than 650 kVA but less than or equal to 10,000 kVA.

8504.23.01

Of power greater than 10,000 kVA.

8504.31.03

Distribution, single-phase or three-phase.

8504.31.04

For instruments, for measurement and/or protection.

8504.31.99

Other.

With unit weight less than 5 kg, for use in electronics, except those included in commercial identification numbers 8504.31.99.01, 8504.31.99.02, 8504.31.03.00, 8504.31.04.00 and 8504.31.99.04.

Other.

8504.32.01

For measuring and/or protection instruments.

8504.32.99

Other.

Distribution, single-phase or three-phase.

Other.

8504.33.02

Of power greater than 16 kVA but less than or equal to 500 kVA.

Distribution, single-phase or three-phase.

Other.

8504.34.01

Of power greater than 500 kVA.

8504.40.01

For electric welding, with nominal capacity equal to or less than 400 amperes.

8504.40.02

Selenium rectifier equipment.

8504.40.05

Copper oxide, germanium or silicon rectifier equipment.

8504.40.06

DC/DC battery converters for powering telecommunications equipment.

8504.40.07

For call source, for telephone exchanges.

8504.40.11

Direct current power supplies, for desk or rack ("Rack") less than or equal to 500 volts with precision greater than or equal to 0.1% and less than or equal to 500 W of power with instruments voltage and current indicators with automatic overload protection.

Direct current power supplies, for desk or rack ("Rack") less than or equal to 500 volts with precision greater than or equal to the 0.1% and less than or equal to 500 W of power with instruments voltage and current indicators with automatic overload protection.

8504.40.13

Speed controllers for electric motors.

8504.40.99

Other.

8504.50.91

The other reactance coils (self-induction).

Recognizable as designed exclusively for electronics.

The others.

8508.11.01

Of power less than or equal to 1,500 W and of tank capacity or dust bag less than or equal to 20 l.

8508.19.99

The others.

Vacuum cleaners, with weight greater than 20 kg, for industrial use.

8508.60.91

The other vacuum cleaners.

8514.11.01

Hot isostatic presses.

8514.19.01

Ovens for bakeries or analogous industries.

8514.19.02

Resistance for metal hardening.

8514.19.03

Industrial ovens, except those included in the headings tariff 8514.19.01, 8514.19.02 and 8514.19.04.

8514.19.99

Other.

8514.20.01

Low frequency induction, for metal reheating.

8514.20.02

Low frequency induction, for metal melting.

8514.20.03

Industrial ovens, except those included in the headings tariff 8514.20.01, 8514.20.02, 8514.20.04 and 8514.20.05.

8514.20.99

Other.

8514.31.01

Electron beam ovens.

8514.32.01

Plasma ovens and vacuum arc furnaces.

8514.39.01

Ovens for bakeries or analogous industries.

8514.39.99

Other.

Arc furnaces.

Industrial ovens, except those included in the numbers of commercial identification 8514.31.01.00, 8514.39.99.01, 8514.39.99.04 and 8514.39.99.05.

Ovens for heating and drying with cathode rays, laser, ultraviolet, infrared and high frequency.

Other.

8514.40.91

Other apparatus for the thermal treatment of materials by induction or dielectric losses.

01
Apparatus for thermal treatment, except for metals. 99 Other.

8515.11.01
For welding or cutting, portable ("soldering irons"). 00 For welding or cutting, portable ("soldering irons").

8515.11.99
Other.
00
Other.

8515.19.99
Other.
00
Other.

8515.21.01
For welding metals by seam or projection.
00
For welding metals by seam or projection.

8515.21.99
Other.
00
Other.

8515.29.99
Other.
01
For welding metals by seam or projection, non-automatic. 99 Other.

8515.31.01
For welding or cutting, arc type, generator or transformer type, less than or equal to 1,260 amperes. 00 For welding or cutting, arc type, generator or transformer type, less than or equal to 1,260 amperes.

8515.31.02
For welding or cutting, arc type, generator or transformer type, greater than 1,260 amperes. 00 For welding or cutting, arc type, generator or transformer type, greater than 1,260 amperes.

8515.31.99
Other.
00
Other.

8515.39.01
For welding or cutting, arc type, generator or transformer type, less than or equal to 1,260 amperes. 00 For welding or cutting, arc type, generator or transformer type, less than or equal to 1,260 amperes.

8515.39.02
For welding or cutting, arc type, generator or transformer type, greater than 1,260 amperes. 00 For welding or cutting, arc type, generator or transformer type, greater than 1,260 amperes.

8515.39.99
Other.
00
Other.

8515.80.91
Other machines and apparatus.
01
For welding thermoplastic materials by radio frequency or high frequency. 02 For welding thermoplastic materials, except those included in commercial identification number 8515.80.91.01. 99 Other.

8516.21.01
Storage radiators.
00
Storage radiators.

8524.11.01
Liquid crystal.
00
Liquid crystal.

8524.12.01
Organic light-emitting diodes (OLED).
00
Organic light-emitting diodes (OLED).

8524.19.99
Other.
00
Other.

8524.91.01
Liquid crystal.
00
Liquid crystal.

8524.92.01
Organic light-emitting diodes (OLED).
00
Organic light-emitting diodes (OLED).

8524.99.99
Other.
00
Other.

8537.10.03
Control panels for resistance welding machines. 00 Control panels for resistance welding machines.

8537.10.04
Control or distribution panels, operated by buttons (button panels). 00 Control or distribution panels, operated by buttons (button panels).

8537.10.05
Assemblies with the outer casing or support, recognizable as designed for those included in headings 84.21, 84.22, 84.50 and 85.16. 00 Assemblies with the outer casing or support, recognizable as designed for those included in headings 84.21, 84.22, 84.50 and 85.16.

8537.10.99
Other.
01
Connection, junction, cut-off, end or other similar boxes. 02 Control or distribution panels for elevators or lifts. 99 Other.

8537.20.02
Control panels for resistance welding machines. 00 Control panels for resistance welding machines.

8537.20.99
Other.
01
Connection, junction, cut-off, end or other similar boxes. 99 Other.

8543.10.02
Particle accelerators.
00
Particle accelerators.

8543.30.01
Machines and apparatus for electroplating, electrolysis or electrophoresis. 00 Machines and apparatus for electroplating, electrolysis or electrophoresis.

Respectfully.
Mexico City, December 15, 2023. - In substitution for the absence of the Head of the Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona, signs. - Rubric.

ANNEX 9 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2024

Goods for which there is no obligation to pay the IGI and medical equipment for whose importation registration in the Importers' Register and, where applicable, in the Register of Importers of Specific Sectors is not required

For the purposes of article 61, fraction XIV of the Law, in relation to rules 1.3.1., fraction XIII and 3.3.9., the goods for which there is no obligation to pay the IGI, and medical equipment for whose importation registration in the Importers' Register and, where applicable, in the Register of Importers of Specific Sectors is not required, are made known as follows:

Tariff fraction and NICO
Description
Limitation

2936.26.01
Vitamin B12; other cobalamins.
00
Vitamin B12; other cobalamins.

2936.29.03
Nicotinic acid.
00
Nicotinic acid.

2936.29.04
Nicotinamide (Niacinamide).
00
Nicotinamide (Niacinamide).

2937.22.11
Flumethasone, paramethasone; salts or esters of these products. 00 Flumethasone, paramethasone; salts or esters of these products. Except paramethasone, its salts or its esters.

2937.23.04
Progesterone.
00
Progesterone.

2937.23.05
Estriol, its salts or its esters.
00
Estriol, its salts or its esters.

2937.23.07
Medroxyprogesterone acetate.
00
Medroxyprogesterone acetate.

2937.23.08
Chlormadinone acetate.
00
Chlormadinone acetate.

2937.23.10
Megestrol acetate.
00
Megestrol acetate.

2937.23.11
17-alfa-Ethinyl-17-beta hydroxyestra-4-ene (Linestrenol). 00 17-alfa-Ethinyl-17-beta hydroxyestra-4-ene (Linestrenol).

2937.23.17
Ethinylestradiol, its esters or its salts.
00
Ethinylestradiol, its esters or its salts.

2937.23.18
Mestranol.
00
Mestranol.

2937.23.22
Di-hydroxyprogesterone aceto-phenide (Algestone aceto-phenide). 00 Di-hydroxyprogesterone aceto-phenide (Algestone aceto-phenide).

2937.29.19
Methyltestosterone.
00
Methyltestosterone.

2937.29.24
Methyl-androstendiol.
00
Methyl-androstendiol.

2937.29.29
Testosterone or its esters.
00
Testosterone or its esters.

2937.29.32
17-alfa-Pregna-2,4-dien-20-ino (2,3-d)- isoxazol-17-ol (Danazol). 00 17-alfa-Pregna-2,4-dien-20-ino (2,3-d)- isoxazol-17-ol (Danazol).

2937.29.33
Clostebol, its salts or its esters.
00
Clostebol, its salts or its esters.

2937.29.36
Dehydroisoandrosterone (Prasterone), its salts or its esters, except prasterone enanthate. 00 Dehydroisoandrosterone (Prasterone), its salts or its esters, except prasterone enanthate.

2941.10.03
Procaine benzylpenicillin.
00
Procaine benzylpenicillin.

2941.10.07
3-Phenyl-5-methyl-4-isoxazolyl penicillin sodium (Sodium oxacillin). 00 3-Phenyl-5-methyl-4-isoxazolyl penicillin sodium (Sodium oxacillin).

2941.10.08
3-(2,6-dichlorophenyl)-5-methyl-4-isoxazolyl penicillin sodium (Sodium dicloxacillin). 00 3-(2,6-dichlorophenyl)-5-methyl-4-isoxazolyl penicillin sodium (Sodium dicloxacillin).

2941.90.17
Lincomycin.
00
Lincomycin.

3001.20.99
Other.
00
Other.

3001.90.99
Other.
01
Biological heart valve prostheses.
99
Other.
Except salts of heparin.

3002.12.01
Serums, except polyvalent antiophidic serum and human serum. 00 Serums, except polyvalent antiophidic serum and human serum.

3002.12.99
Other.
01
Polyvalent antiophidic serum.
02
Hyperimmune human globulin, except those included in commercial identification number 3002.12.99.03. 03 Gamma globulin of human origin. 04 Human plasma. 99 Other.

3002.13.99
Other.
99
Other.

3002.14.02
Mixed immunological products, undosed or not packaged for retail sale. 00 Mixed immunological products, undosed or not packaged for retail sale.

3002.15.99
Other.
01
Medicines containing monoclonal antibodies.
99
Other.

3002.41.06
Vaccine against the SARS-CoV-2 virus.
00
Vaccine against the SARS-CoV-2 virus.

3002.41.99
Other.
01
Microbial vaccines for human use, except those specified in commercial identification number 3002.20.99.02. 02 Vaccine against poliomyelitis; triple vaccine (anti-diphtheria, anti-tetanus and anti-pertussis). 03 Tetanus, diphtheria and pertussis toxoid with aluminum hydroxide. 99 Other.

3002.42.01
Vaccines for use in veterinary medicine.
01
Porcine vaccines, symptomatic or hemetic staphylostreptococcal. 99 Other.

3002.49.99
Other.
00
Other.

3002.51.01
Cell therapy products.
00
Cell therapy products.

3002.59.99
Other.
00
Other.

3002.90.99
Other.
00
Other.
Except human blood and Anaerobic digesters.

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.

3003.20.99
Other.
00
Other.

3003.31.02
Containing insulin.
00
Containing insulin.

3003.39.99
Other.
99
Other.

3003.41.01
Containing ephedrine or its salts.
00
Containing ephedrine or its salts.

3003.42.01
Containing pseudoephedrine (INN) or its salts. 00 Containing pseudoephedrine (INN) or its salts.

3003.43.01
Containing norephedrine or its salts.
00
Containing norephedrine or its salts.

3003.49.99
Other.
99
Other.

3003.90.03
Preparations based on hydrolyzed proteins.
00
Preparations based on hydrolyzed proteins.

3003.90.12
Homeopathic medicines.
00
Homeopathic medicines.

3003.90.99
Other.
00
Other.

3004.10.01
Antibiotic based on sodium piperacillin.
00
Antibiotic based on sodium piperacillin.

3004.10.99
Other.
00
Other.

3004.31.02
Containing insulin.
01
Injectable solutions.

3004.41.01
Containing ephedrine or its salts.
00
Containing ephedrine or its salts.

3004.42.01
Containing pseudoephedrine (INN) or its salts. 00 Containing pseudoephedrine (INN) or its salts.

3004.43.01
Containing norephedrine or its salts.
00
Containing norephedrine or its salts.

3004.49.03
Preparations based on vincristine sulfate.
00
Preparations based on vincristine sulfate.

3004.49.99
Other.
99
Other.

3004.50.99
Other.
99
Other.

3004.90.02
Glucosated isotonic solution.
00
Glucosated isotonic solution.

3004.90.04
Thioleic RV 100.
00
Thioleic RV 100.

3004.90.07
Insaponifiable of corn germ oil.
00
Insaponifiable of corn germ oil.

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.

3004.90.12
Medicines based on triiodomethane, butyl aminobenzoate, peppermint essential oil and eugenol. 00 Medicines based on triiodomethane, butyl aminobenzoate, peppermint essential oil and eugenol.

3004.90.17
Mixture of glucosides of adonis, convallaria, oleander and scilla. 00 Mixture of glucosides of adonis, convallaria, oleander and scilla.

3004.90.18
Medicines in tablets based on azathioprine or chlorambucil or melphalan or busulfan or 6-mercaptopurine. 00 Medicines in tablets based on azathioprine or chlorambucil or melphalan or busulfan or 6-mercaptopurine.

3004.90.19
Injectable solutions based on atracurium besilate or acyclovir. 00 Injectable solutions based on atracurium besilate or acyclovir.

3004.90.21
1,2,3 propanetriol trinitrate (nitroglycerin) absorbed in lactose. 00 1,2,3 propanetriol trinitrate (nitroglycerin) absorbed in lactose.

3004.90.99
Other.
01
Preparations based on hydrolyzed proteins.
02
Homeopathic medicines.
99
Other.

3005.10.01
Gummed tape or adhesive bandages.
00
Gummed tape or adhesive bandages.

3005.10.99
Other.
00
Other.

3005.90.01
Absorbent cotton or gauze, with medicinal substances. 00 Absorbent cotton or gauze, with medicinal substances.

3005.90.03
Sheets or bands of artificial plastic materials sterilized for burn treatment. 00 Sheets or bands of artificial plastic materials sterilized for burn treatment.

3005.90.99
Other.
01
Elastic bandages.
99
Other.

3006.10.99
Other.
00
Other.

3006.30.01
Diagnostic reagents conceived for use in the patient. 00 Diagnostic reagents conceived for use in the patient.

3006.30.99
Other.
00
Other.

3006.40.02
Preparations of precious metals for dental filling. 00 Preparations of precious metals for dental filling.

3006.40.99
Other.
01
Preparations for dental filling based on acrylic resins. 99 Other.

3006.50.01
First aid kits equipped.
00
First aid kits equipped.

3006.60.01
Chemical contraceptive preparations based on hormones, of other products of heading 29.37 or of spermicides. 00 Chemical contraceptive preparations based on hormones, of other products of heading 29.37 or of spermicides.

3006.93.04
In kit form containing medicines.
00
In kit form containing medicines.

3822.11.99
Other.
00
Other.

3822.12.99
Other.
00
Other.

3822.13.01
Hemoclassifying reagents.
00
Hemoclassifying reagents.

3822.13.99
Other.
00
Other.

3822.19.99
Other.
91
Other diagnostic reagents for determination of immunological tests by means of monoclonal antibodies.

4014.10.01
Condoms.
00
Condoms.

4015.90.99
Other.
00
Other.
Except diving suits
(diver suits).

7017.10.04
Funnel, burettes and graduated cylinders.
00
Funnel, burettes and graduated cylinders.

7017.10.06
Retorts.
00
Retorts.

7017.10.07
Flasks for the cultivation of microbes.
00
Flasks for the cultivation of microbes.

7017.10.08
Gaskets.
00
Gaskets.

7017.10.09
Viscosity tubes; desiccator tubes.
00
Viscosity tubes; desiccator tubes.

7017.10.10
Stirrers.
00
Stirrers.

7017.20.99
Other.
01
Retorts, funnels, burettes and graduated cylinders. 99 Other.

7017.90.03
Desiccators, lids or strips for the cultivation of microbes. 00 Desiccators, lids or strips for the cultivation of microbes.

7017.90.04
Viscosity tubes; desiccator tubes.
00
Viscosity tubes; desiccator tubes.

8419.40.04
Columns for the fractional distillation of air. 00 Columns for the fractional distillation of air.

8419.50.03
Heat exchangers or temperature exchangers with tubular coils, except those constituted by tubes of graphite impermeabilized with polymerized resins. 00 Heat exchangers or temperature exchangers with tubular coils, except those constituted by tubes of graphite impermeabilized with polymerized resins.

8419.89.02
Sterilizers or coolers, rotary or continuous atmospheric type, for fruits, vegetables or packaged foods, with unit weight greater than 100 kg. 00 Sterilizers or coolers, rotary or continuous atmospheric type, for fruits, vegetables or packaged foods, with unit weight greater than 100 kg.

8419.89.03
Cooling towers, except those recognizable as designed for the separation and elimination of contaminants. 00 Cooling towers, except those recognizable as designed for the separation and elimination of contaminants.

8419.89.10
Fermentation tanks.
00
Fermentation tanks.

9011.10.99
Other.
00
Other.

9011.20.91
Other microscopes for photomicrography, cinemicrography or microprojection. 00 Other microscopes for photomicrography, cinemicrography or microprojection.

9011.80.91
Other microscopes.
00
Other microscopes.

9018.12.01
Ultrasound exploration diagnostic apparatus.
00
Ultrasound exploration diagnostic apparatus.

9018.31.01
Of glass or plastic, with capacity up to 30 ml. 00 Of glass or plastic, with capacity up to 30 ml.

9018.32.99
Other.
01
For rhachis, ear washing and for eyes.
99
Other.

9018.39.04
Vaginal, rectal, urethral, buco-pharyngeal and epidural probes. 00 Vaginal, rectal, urethral, buco-pharyngeal and epidural probes.

9018.39.06
Lancets.
00
Lancets.

9018.39.99
Other.
01
Intravenous catheters, for peritoneal dialysis, for anesthesia or for embolectomy. 02 Plastic equipment, even with parts of common metal for the taking and application of injectable solutions. 99 Other.

9018.41.01
Dentist lathes (flexible and pendant transmission) electric, with speed up to 30,000 RPM. 00 Dentist lathes (flexible and pendant transmission) electric, with speed up to 30,000 RPM.

9018.41.99
Other.
00
Other.

9018.49.02
Mouth speculums.
00
Mouth speculums.

9018.49.04
Dental burs.
00
Dental burs.

9018.49.05
Forceps for the extraction of dental pieces " Daviers ". 00 Forceps for the extraction of dental pieces " Daviers ".

9018.49.06
Gubia, burin and hemostatic forceps, for surgery, biopsy forceps. 00 Gubia, burin and hemostatic forceps, for surgery, biopsy forceps.

9018.49.99
Other.
01
Pedestal dental equipment.
02
Turbine apparatus for dentistry (handpiece), with speed equal to or greater than 230,000 RPM. 99 Other.

9018.50.91
Other ophthalmic instruments and apparatus.
00
Other ophthalmic instruments and apparatus.

9018.90.01
Mirrors.
00
Mirrors.

9018.90.02
Scissors.
00
Scissors.

9018.90.03
Apparatus for measuring blood pressure.
00
Apparatus for measuring blood pressure.

9018.90.04
Anesthesia apparatus.
00
Anesthesia apparatus.

9018.90.05
Ventricular diversion equipment with reservoir for cerebrospinal fluid. 00 Ventricular diversion equipment with reservoir for cerebrospinal fluid.

9018.90.06
Surgical or dissection kits.
00
Surgical or dissection kits.

9018.90.07
Scalpels.
00
Scalpels.

9018.90.08
Valves, needle holders and chisels for surgery. 00 Valves, needle holders and chisels for surgery.

9018.90.09
Surgical retractors.
00
Surgical retractors.

9018.90.10
Dissection-type forceps for surgery.
00
Dissection-type forceps for surgery.

9018.90.11
Dehorning forceps.
00
Dehorning forceps.

9018.90.12
Forceps, except those included in tariff fractions
9018.90.10 and 9018.90.11.
00
Forceps, except those included in tariff fractions
9018.90.10 and 9018.90.11.

9018.90.13
Safety castrators.
00
Safety castrators.

9018.90.14
Pleural aspiration pumps.
00
Pleural aspiration pumps.

9018.90.15
Suction apparatus, except those included in the tariff fraction 9018.90.14. 00 Suction apparatus, except those included in the tariff fraction 9018.90.14.

9018.90.16
Tongue depressors.
00
Tongue depressors.

9018.90.17
Intrauterine contraceptive devices.
00
Intrauterine contraceptive devices.

9018.90.18
Defibrillators.
00
Defibrillators.

9018.90.19
Stethoscopes.
00
Stethoscopes.

9018.90.20
Actinotherapy apparatus.
00
Actinotherapy apparatus.

9018.90.27
Incubators for children, parts and accessories. 00 Incubators for children, parts and accessories.

9019.10.02
Massage apparatus, electric.
00
Massage apparatus, electric.

9019.10.99
Other.
01
Hydrotherapy or mechanotherapy apparatus.
99
Other.

9020.00.99
Other.
01
Gas masks.
99
Other.

9021.10.06
Articles and apparatus for orthopedics or for fractures. 01 Corsets, girdles or trusses. 02 Orthopedic footwear. 03 Apparatus for fracture traction. 04 Nails, screws, plates or staples. 99 Other.

9021.21.02
Artificial teeth.
01
Of acrylic or porcelain.
99
Other.

9021.29.99
Other.
00
Other.

9021.31.01
Articular prostheses.
00
Articular prostheses.

9021.39.01
Artificial eyes.
00
Artificial eyes.

9021.39.02
Prostheses of arteries and veins.
00
Prostheses of arteries and veins.

9021.39.04
Artificial hands or feet.
00
Artificial hands or feet.

9021.40.01
Hearing aids, except their parts and accessories. 00 Hearing aids, except their parts and accessories.

9022.21.03
Based on ionizing radiation.
00
Based on ionizing radiation.

9402.10.01
Parts.
00
Parts.

9402.10.99
Other.
00
Other.

9402.90.01
Operating tables.
00
Operating tables.

9402.90.02
Stretchers or cots.
00
Stretchers or cots.

9402.90.99
Other.
00
Other.

ANNEX 10 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2024

Goods subject to registration in the Register of Importers of Specific Sectors or in the Register of Sectoral Exporters

For the purposes of article 59, fraction 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, where applicable, in the Register of Sectoral Exporters, are made known as follows:

Content
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. Exploders. 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. Register of Sectoral Exporters:
Sector 1.
Alcohol, denatured alcohol and uncrystallizable molasses. 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. 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
Phosphorus oxychloride.
00

Phosphorus oxychloride.

2812.13.01

Phosphorus trichloride.

2812.14.01

Phosphorus pentachloride.

2812.15.01

Sulfur monochloride.

2812.16.01

Sulfur dichloride.

2812.17.01

Thionyl chloride.

2812.19.99

Other.

Arsenic trichloride.

Other.

2904.91.01

Trichloronitromethane (picryl chloride).

2920.22.01

Diethyl phosphite.

2921.19.99

Other.

Only 2-N,N-dialkylaminoethanol and its salts.

2922.17.01

Methyldiethanolamine and ethyldiethanolamine.

2930.60.01

2-(N,N-Diethylamino)ethanethiol.

2930.70.01

Bis(2-hydroxyethyl) sulfide (thiodiglycol (INN)).

2931.41.01

Dimethyl methylphosphonate.

2931.44.01

Methylphosphonic acid.

2931.45.01

Salt of methylphosphonic acid and (aminoiminomethyl)urea (1:1).

2931.47.01

Methylphosphonate of (5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl) methyl methyl.

Methylphosphonate of (5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl.

2931.49.99

Other.

Methylphosphonate of (Aminoiminomethyl)-urea; Diethyl methylphosphonate and other esters.

3-(Trihydroxysilyl)propyl sodium methylphosphonate.

Methylphosphonate of bis[(5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl) methyl].

2931.90.99

Other.

Sector 2. Radioactive and nuclear:

Tariff fraction and
NICO

Description

Limitation

2612.10.01

Uranium ores and concentrates.

2612.20.01

Thorium ores and 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.

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 verifies to its satisfaction will be used solely in non-nuclear activities, such as the production of alloys or ceramic materials.

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.

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.

2844.41.01

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.

2844.43.91

Other radioactive elements and isotopes and compounds; alloys, dispersions (including cermets), ceramic products and mixtures, containing these elements, isotopes or compounds.

Cesium 137.

Radioactive cobalt.

Other.

2844.44.01

Radioactive waste.

Of cesium 137.

Of cobalt.

Other.

2844.50.01

Spent (irradiated) fuel elements (cartridges) of nuclear reactors.

2845.10.01

Heavy water (deuterium oxide).

3801.10.01

Bars or blocks.

Only:
Nuclear grade graphite, with a purity grade greater than 5 parts per million of boron equivalent and with a density greater than 1.5 g/cm3.

3801.10.99

Other.

Only:
Nuclear grade graphite, in semi-manufactured form, with a purity grade greater than 5 parts per million of boron equivalent and with a density greater than 1.5 g/cm3.

8401.30.01

Unirradiated fuel elements (cartridges).

9022.19.01

For other uses.

Only: Ionizing radiation generating devices, except those intended for medical diagnosis.

9022.21.99

Other.

9022.90.99

Other.

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.

2806.10.01

Hydrogen chloride (hydrochloric acid).

2807.00.01

Sulfuric acid; oleum.

2811.12.01

Hydrogen cyanide (hydrocyanic acid).

2811.19.99

Other.

Only Hydroiodic acid (Hydrogen iodide).

2841.61.01

Potassium permanganate.

2902.30.01

Toluene.

2906.29.05

Phenethyl alcohol.

2909.11.01

Diethyl ether (diethyl oxide).

2912.29.02

Phenylacetaldehyde.

2914.11.01

Acetone.

2914.12.01

Butanone (methyl ethyl ketone).

2914.31.01

Phenylacetone (phenylpropan-2-one).

2915.24.01

Acetic anhydride.

2916.34.01

Phenylacetic acid and its salts.

2916.39.08

Esters of phenylacetic acid.

2916.39.99

Other.

Only Phenylacetyl chloride,
Phenylacetyl fluoride and
Phenylacetyl bromide.

2921.11.05

Mono-, di- or trimethylamine.

Monomethylamine.

2922.43.01

Anthranilic acid and its salts.

2924.23.01

2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its salts.

2924.29.99

Other.

Only
Phenylacetamide.

2926.90.99

Other.

Only Benzyl cyanide; Synonym:
alpha-cyano toluene.

2932.91.01

Isosafrole.

2932.92.01

1-(1,3-Benzodioxol-5-yl)propan-2-one.

2932.93.01

Piperonal.

2932.94.01

Safrole.

2933.32.99

Other.

Only Piperidine, and its salts; Synonym:
hexahydropyridine.

2939.41.01

Ephedrine and its salts.

2939.42.01

Pseudoephedrine (INN) and its salts.

2939.43.01

Cathine (INN) and its salts.

2939.44.01

2-amino-1-phenyl-1-propanol hydrochloride (Norephedrine hydrochloride).

2939.44.99

Other.

2939.49.99

Other.

Only
Phenylpropanolamine
Base (norephedrine) and its salts.

2939.61.01

Ergometrine (INN) and its salts.

2939.62.01

Ergotamine (INN) and its salts.

2939.63.01

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 armoured combat vehicles, whether or not fitted with armament; parts thereof.

8802.12.99

Other.

8802.30.02

Aeroplanes with jet engines, with an empty weight of 10,000 kg or more.

8802.30.99

Other.

8802.40.01

Aeroplanes and other aircraft, of an empty weight exceeding 15,000 kg.

8805.21.01

Air combat simulators and parts thereof.

8806.10.01

Of an empty weight exceeding 15,000 kg.

8806.10.02

Aeroplanes with jet engines, with an empty weight of 10,000 kg or more.

8806.10.99

Other.

8806.29.02

Aeroplanes and similar aircraft, of an empty weight exceeding 15,000 kg.

8806.29.99

Other.

8806.99.02

Aeroplanes and similar aircraft, of an empty weight exceeding 15,000 kg.

8806.99.99

Other.

8807.10.01

Propellers and rotors, and parts thereof.

8807.20.01

Landing gear and parts thereof.

8807.30.91

Other parts of aeroplanes, helicopters or unmanned aircraft.

8906.10.01

Warships.

8906.90.99

Other.

9301.10.02

Artillery pieces (for example: cannons, howitzers and mortars).

9301.20.01

Rocket launchers; flamethrowers; grenade launchers; torpedo tubes and similar launchers.

9301.90.99

Other.

9302.00.02

Revolvers and pistols, except those of heading 93.03 or 93.04.

Only calibre 25.

9303.10.01

For launching capsules with asphyxiating, toxic or repellent substances.

9303.10.99

Other.

9303.20.91

Other long guns for hunting or sporting purposes, having at least one smooth-bore barrel.

9303.30.91

Other long guns for hunting or sporting purposes.

9303.90.01

Industrial descaling cannons, using special cartridges with armour-piercing projectiles.

9303.90.99

Other.

9305.10.99

Other.

9305.20.02

Of long guns of heading 93.03.

9305.91.01

Of war weapons of heading 93.01.

9305.99.99

Other.

9306.21.01

Cartridges loaded with tear gas or toxic gases.

9306.21.99

Other.

9306.29.99

Other.

9306.30.04

Parts.

9306.30.99

Other.

Calibre 45.

Cartridges for "riveting pistols" and similar or for "slaughterer's pistols".

Other.

9306.90.03

Parts; bombs or grenades.

Bombs or grenades with tear gas or toxic gases.

Parts.

9306.90.99

Other.

9705.10.99

Other.

9705.21.99

Other.

9705.22.99

Other.

9705.29.99

Other.

9705.31.99

Other.

9705.39.99

Other.

Sector 5. Explosives and materials related to explosives 1:

Tariff fraction and
NICO

Description

Limitation

2404.92.01

For transdermal administration.

2404.99.99

Other.

2834.21.01

Of potassium.

2842.10.02

Double or complex silicates, including aluminosilicates, whether or not of chemically defined constitution.

Other.

2843.29.99

Other.

2849.90.99

Other.

2850.00.03

Hydrides, nitrides, azides, silicides and borides, whether or not of chemically defined constitution, except compounds which also consist of carbides of heading 28.49.

2852.10.04

Of chemically defined constitution.

2852.90.99

Other.

2853.90.99

Other.

2902.90.99

Other.

2904.20.99

Other.

2908.99.99

Other.

2916.39.99

Other.

2918.29.99

Other.

2920.90.99

Other.

Pentaerythritol tetranitrate.

Other.

2921.42.99

Other.

2927.00.06

Diazo, azo or azoxy compounds.

Other.

2929.90.99

Other.

2933.69.99

Other.

2933.99.99

Other.

3006.93.99

Other.

3102.30.02

Ammonium nitrate, whether or not in aqueous solution.

Other.

3102.50.01

Sodium nitrate.

3105.51.01

Containing nitrates and phosphates.

3201.90.99

Other.

3501.90.99

Other.

3502.90.99

Other.

3504.00.07

Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; leather and skin powder, even if chrome-treated.

Other.

3601.00.01

Smokeless or black powder.

3601.00.99

Other.

3602.00.02

Gelatin dynamite.

3602.00.03

Cartridges or capsules microgenerators of gas used in the manufacture of seat belts for motor vehicles.

3602.00.99

Other.

3603.10.01

For mines with a black powder core.

3603.20.01

Detonating cords.

3824.84.01

Containing aldrin (ISO), camphenechlor (ISO) (toxaphene), chlordane (ISO), chlordecone (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).

3824.86.01

Containing pentachlorobenzene (ISO) or hexachlorobenzene (ISO).

3824.87.01

Containing perfluorooctane sulfonic acid or its salts, perfluorooctane sulfonamides or perfluorooctane sulfonyl fluoride.

3824.88.01

Containing tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers.

3824.89.01

Containing short-chain chlorinated paraffins.

3824.91.01

Mixtures and preparations essentially consisting of methylphosphonate of (5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl) methyl methyl and methylphosphonate of bis[(5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl].

Mixtures and preparations essentially consisting of methylphosphonate of (5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl and methylphosphonate of bis[(5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl) methyl].

3824.92.01

Polyglycol esters of methylphosphonic acid.

3824.99.99

Other.

3912.20.02

Cellulose nitrates (including collodions).

Nitrocellulose in blocks, pieces, clumps, non-coherent masses, granulated, flakes or powders; without addition of plasticizers, even if it has up to 41% alcohol.

Other.

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 transdermal administration.

2404.99.99

Other.

2503.00.02

Sulphur of any kind, except sublimed, precipitated and colloidal.

Raw sulphur and unrefined sulphur.

Other.

2802.00.01

Sublimed or precipitated sulphur; colloidal sulphur.

2804.70.04

Phosphorus.

2805.11.01

Sodium.

2805.19.99

Other.

2813.90.99

Other.

2815.30.01

Sodium or potassium peroxides.

2816.40.03

Oxides, hydroxides and peroxides, of strontium or barium.

2829.11.03

Of sodium.

Sodium chlorate, except reactive grade.

2829.19.99

Other.

Potassium chlorate.

Other.

2829.90.01

Perchlorates of iron or potassium.

2829.90.99

Other.

2834.29.99

Other.

2841.50.91

Other chromates and dichromates; peroxochromates.

2841.61.01

Potassium permanganate.

2926.40.01

alpha-Phenylacetoacetonitrile.

2926.90.99

Other.

3006.93.99

Other.

3604.90.99

Other.

3824.84.01

3824.85.01

Containing 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN).

3824.86.01

Containing pentachlorobenzene (ISO) or hexachlorobenzene (ISO).

3824.87.01

Containing perfluorooctane sulfonic acid or its salts, perfluorooctane sulfonamides or perfluorooctane sulfonyl fluoride.

3824.88.01

Containing tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers.

3824.89.01

Containing short-chain chlorinated paraffins.

3824.91.01

Mixtures and preparations essentially consisting of methylphosphonate of (5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl and methylphosphonate of bis[(5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl) methyl].

3824.92.01

Polyglycol esters of methylphosphonic acid.

3824.99.99

Other.

7603.10.01

Powder of non-laminar structure.

8104.11.01

With a magnesium content of 99.8% or more by weight.

8104.19.99

Other.

8104.90.99

Other.

8108.20.01

Titanium, raw; powder.

8109.21.01

With a hafnium (celtio) content of less than 1 part per 500 parts of zirconium, by weight.

8109.29.99

Other.

8110.10.01

Antimony, raw; powder.

Sector 7. Other weapons and accessories. Cold weapons and accessories. Detonators 1:

Tariff fraction and
NICO

Description

Limitation

3603.10.99

Other.

3603.30.01

Fulminating charges.

3603.40.01

Fulminating caps.

3603.50.01

Primers.

3603.60.01

Electric detonators.

3604.10.01

Articles for fireworks.

9005.10.01

Binoculars (including spotting scopes).

9005.90.02

Parts and accessories, identifiable exclusively for the goods included in tariff subheading 9005.10.01, except for those included in tariff subheading 9005.90.01.

9013.10.01

Telescopic sights for weapons; periscopes; viewers for machines, apparatus or instruments of this Chapter or Section XVI.

9013.20.01

Lasers, except laser diodes.

9013.90.01

Parts and accessories.

9304.00.01

Pneumatic slaughter hammers.

9304.00.99

Other.

9305.10.01

Identifiable as designed exclusively for the goods included in tariff subheading 9304.00.01.

9307.00.01

Sabres, swords, bayonets, lances and other white weapons, their parts and scabbards.

9706.10.01

Over 250 years old.

9706.90.99

Other.

Sector 8. Machines, apparatus, devices and artifacts, related to weapons and others 1:

Tariff subheading and NICO

Description

Annotation

8457.10.01

Machining centers.

8457.20.01

Fixed station machines.

8457.30.99

Other.

Complex machines that perform two or more operations alternatively or simultaneously by material deformation, even if they cut or perforate.

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.

8458.11.99

Other.

Semi-automatic revolvers, with turret.

Other.

8459.10.02

Slide machining units.

Milling machines; threaders or tappers ("machueladoras").

8459.31.01

Numerically controlled.

8459.39.99

Other.

8462.11.01

Hydraulic with capacity (working pressure) up to 1,000 t.

8462.11.99

Other.

8462.19.01

Hydraulic with capacity (working pressure) up to 1,000 t.

8462.19.99

Other.

8462.51.99

Other.

8462.59.99

Other.

8462.61.01

Hydraulic presses with capacity (working pressure) up to 1,000 t.

8462.61.99

Other.

8462.62.99

Other.

8462.63.01

Servopresses.

8462.69.99

Other.

8462.90.99

Other.

8465.10.01

Machines that perform different machining operations without changing the tool between said operations.

8465.95.01

Drilling or mortising machines.

8477.10.01

For thermoplastic materials, with injection capacity up to 5 kg.

8477.10.99

Other.

8477.80.99

Other.

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.

8479.82.02

Tanks or other containers provided with agitators, even with vacuum systems or glazed internally, except for those included in tariff subheadings 8479.82.01 and 8479.82.05.

8479.82.04

Propeller mixer-agitator, except for those included in tariff subheading 8479.82.05.

8479.82.99

Other.

8514.19.02

Resistance type for metal tempering.

8514.20.01

Low frequency induction, for metal reheating.

Sector 9. Cigars:

Tariff subheading and NICO

Description

Annotation

2402.20.01

Cigarettes containing tobacco.

Sector 10. Footwear:

Tariff subheading and NICO

Description

Annotation

6401.10.01

Footwear with protective metal toe caps.

For men, adults and young men, and women, adults and young women.

Other.

6401.92.11

With sole and upper coated (including accessories or reinforcements) with a poly(vinyl chloride) (PVC) content greater than 90%, even with support or lining of poly(vinyl chloride) (PVC), but excluding any other support or lining.

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)

(PVC) in more than 90%,

even with support or

lining of poly(vinyl chloride)

(PVC), but with

exclusion of any

other support or lining.

For women,

adults and young women.

For children, girls or infants.

6401.92.99

Other.

For men,

adults and young men, entirely of injected plastic.

For women,

adults and young women, entirely of injected plastic.

For children, girls or infants, entirely of injected plastic.

Other for men,

adults and young men.

Other for women,

adults and young women.

Other for children, girls or infants.

6401.99.99

Other.

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.

That cover the knee.

For men,

adults and young men, that has been entirely injected and

molded in a single piece, except those that cover the knee.

For women,

adults and young women, that has been entirely injected and

molded in a single piece, except those that cover the knee.

For children, girls or infants, that have been entirely injected and

molded in a single piece, except those that cover the knee.

Other for men,

adults and young men.

Other for women,

adults and young women.

Other for children, girls or infants.

6402.19.01

For men,

adults and young men, with the upper (cut) with a

content of rubber or plastic greater than 90%, except for that

which has a band or similar application glued or molded to the sole and

overlapping the cut.

For men,

adults and young men, with the upper (cut) with a

content of rubber or plastic greater 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

Other.

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.

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.

For men,

adults and young men.

For women,

adults and young women.

For children, girls or infants.

6402.20.04

Footwear with the upper made of straps or bands fixed to the sole by pegs (spikes).

For men,

adults and young men, women, adults and young women.

For children, girls or infants.

6402.91.02

With protective metal toe cap.

6402.91.06

Without protective metal toe cap.

For men,

adults and young men.

For women,

adults and young women.

For children and girls.

Other without protective metal toe cap.

6402.99.06

With protective metal toe cap.

For men

adults and young men, and women, adults and young women.

Other.

6402.99.19

Sandals.

Formal or dress, for men,

adults and young men.

Formal or dress, for women,

adults and young women.

Formal or dress, for children or girls.

For infants.

Other for men,

adults and young men.

Other for women,

adults and young women.

Other for children or girls.

6402.99.20

Identifiable as designed for the practice of tennis,

basketball, gymnastics, training, walking, exercises and other

similar physical activities, except for that contained in tariff

subheading 6402.99.21.

For men,

adults and young men.

For women,

adults and young women.

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.

For men,

adults and young men with cut of rubber or plastic, that

has a band glued to the sole and overlapping the cut united

by the "vulcanization" process.

For women,

adults and young women with cut of rubber or plastic, that

has a band glued to the sole and overlapping the cut united

by the "vulcanization" process.

Footwear for children or girls, with cut of rubber or plastic, that has

a band glued to the sole and overlapping the cut united by the

process of "vulcanization".

Footwear for infants with cut of rubber or plastic, that has a

band glued to the sole and overlapping the cut united by the

process of "vulcanization".

Other for men,

adults and young men.

Other for women,

adults and young women.

Other for children or girls.

6402.99.91

Other for men,

adults and young men.

Other for men,

adults and young men.

6402.99.92

Other, for women,

adults and young women.

Other, for women,

adults and young women.

6402.99.93

Other, for children and girls.

6402.99.94

Other for infants.

6403.19.02

For men, adults and young men, except of "Welt" construction.

For men,

adults and young men, except of "Welt" construction.

6403.19.99

Other.

For men,

adults and young men, of "Welt" construction.

For women, adults and young women.

For children or girls.

Other.

6403.20.01

Footwear with natural leather sole and upper made of strips of

natural leather that pass over the instep and surround the big toe.

Footwear with natural leather sole and upper made of strips of natural leather

that pass over the instep and surround the big toe.

6403.40.91

Other footwear, with protective metal toe cap.

For men,

adults and young men.

For women,

adults and young women.

For children, girls or infants.

6403.51.05

That cover the ankle.

For men,

adults and young men, of "Welt" construction.

For men,

adults and young men, except for those included in the

commercial identification number 6403.51.05.01.

For women, adults and young women.

For children, girls or infants.

6403.59.99

Other.

For men,

adults and young men, of "Welt" construction.

Sandals for men,

adults and young men.

Sandals for women,

adults and young women.

Sandals for children, girls or infants.

Other for men,

adults and young men.

Other for women,

adults and young women.

Other for children, girls or infants.

6403.91.04

With wooden insole or platform, without insoles or protective metal toe cap.

6403.91.12

Of "Welt" construction.

For men, adults and young men, women, adults and young women.

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.

For men, adults and young men.

For women, adults and young women.

For children, girls or infants.

6403.91.99

Other.

For men, adults and young men.

For women, adults and young women.

For children, girls or infants.

6403.99.01

Of "Welt" construction.

6403.99.06

With wooden insole or platform, without insoles or protective metal toe cap.

6403.99.12

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.

For men, adults and young men.

For women, adults and young women.

For children, girls or infants.

6403.99.14

Sandals, except for those included in tariff subheading

6403.99.12.

For men, adults and young men.

For women, adults and young women.

6403.99.91

Other for children, girls or infants.

6403.99.99

Other.

For men, adults and young men.

For women, adults and young women.

6404.11.09

Sports footwear for children, girls or infants, except those that have

a band or similar application glued or molded to the sole and

overlapping the cut.

Sports footwear for children, girls or infants, except 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 those that

have a band or similar application glued or molded to the

sole and overlapping the cut.

For children or girls.

For infants.

6404.11.16

Sports, except for those included in tariff subheading

6404.11.09 and those that have a band or similar application glued

or molded to the sole and overlapping the cut.

For men, adults and young men.

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 those included in tariff subheading

6404.11.12 and those that have a band or similar application

glued or molded to the sole and overlapping the cut.

For men, adults and young men.

For women, adults and young women.

6404.11.99

Other.

For men, adults and young men, that has a band glued to the

sole and overlapping the cut united by the process of

"vulcanization".

For women, adults and young women, that has a band glued to the sole

and overlapping the cut united by the process of "vulcanization".

For children or girls, that has a band glued to the sole and

overlapping the cut united by the process of "vulcanization".

For infants, that has a band glued to the sole and overlapping the cut

united by the process of "vulcanization".

Other for men, adults and young men.

Other for women, adults and young women.

Other for children or girls.

Other for infants.

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 that included in tariff subheading 6404.19.08.

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

that included in tariff subheading 6404.19.08.

6404.19.08

Sandals for women, adults and young women.

Basic.

Formal or dress.

6404.19.99

Other.

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

that included in the commercial identification number 6404.19.99.06.

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.

For infants, except for that which has a band or similar application

glued or molded to the sole and overlapping the cut and sandals.

For men, adults and young men, that has a band glued to the

sole and overlapping the cut united by the process of

"vulcanization".

For women, adults and young women, that has a band glued to the sole

and overlapping the cut united by the process of "vulcanization".

For children, girls or infants, that has a band glued to the sole and

overlapping the cut united by the process of "vulcanization".

Sandals for men, adults and young men.

Sandals for children, girls or infants.

Formal or dress sandal, for men, adults and young men.

Formal or dress sandal, for children or girls.

Other for men, adults and young men.

Other for women, adults and young women.

Other for children or girls.

Other for infants.

6404.20.01

Footwear with sole of natural or regenerated leather.

For men, adults and young men.

For women, adults and young women.

Other.

6405.10.01

With upper of natural or regenerated leather.

6405.20.01

With sole of wood or cork.

6405.20.02

With sole and upper of wool felt.

6405.20.99

Other.

Other footwear for men, adults and young men.

Other footwear for women, adults and young women.

Other footwear for children or girls.

Other footwear for infants.

6405.90.99

Other.

Disposable footwear.

Footwear for infants, except disposable.

Other.

Sector 11. Textile and apparel:

All tariff subheadings included in Chapters 50 to 63 of the TIGIE.

Sector 12. Ethyl alcohol 3:

Tariff subheading and NICO

Description

Annotation

2207.10.01

Undenatured ethyl alcohol with volumetric alcohol degree

greater than or equal to 80% vol.

Undenatured ethyl alcohol with volumetric alcohol degree

greater than or equal to 80% vol.

2207.20.01

Denatured ethyl alcohol and spirits, of any

strength.

Denatured ethyl alcohol and spirits, of any strength.

Sector 13. Hydrocarbons and fuels 3:

Tariff subheading and NICO

Description

Annotation

2207.10.01

Undenatured ethyl alcohol with volumetric alcohol degree

greater than or equal to 80% vol.

Undenatured ethyl alcohol with volumetric alcohol degree

greater than or equal to 80% vol.

2207.20.01

Denatured ethyl alcohol and spirits, of any

strength.

Denatured ethyl alcohol and spirits, of any strength.

2710.12.99

Other.

Aviation gasoline.

Gasoline with octane rating lower than 87.

Gasoline with octane rating greater than or equal to 87 but lower than 92.

Gasoline with octane rating greater than or equal to 92 but lower than 95.

Other gasolines.

2710.19.99

Other.

Diesel oil (gas oil) and its mixtures, with sulfur content lower than or

equal to 15 ppm.

Diesel oil (gas oil) and its mixtures, with a sulfur content

greater than 15 ppm but lower than or equal to 500 ppm.

Fuel oil (combustóleo).

Jet fuel, kerosene (lamp oil) and their mixtures.

Other diesel oils (gas oils) and their mixtures.

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 greater than or equal to 70% by weight, in which these

oils constitute the base element, containing biodiesel,

except for oil waste.

Petroleum or bituminous mineral oils (except crude oils)

and preparations not expressed or included elsewhere, with a

content of petroleum or bituminous mineral oils greater than or

equal to 70% by weight, in which these oils constitute the base

element, containing biodiesel, except for oil waste.

2711.11.01

Natural gas.

2711.12.01

Propane.

2711.19.01

Butane and propane, mixed together, liquefied.

2711.21.01

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.

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 subheading and NICO

Description

Annotation

7202.11.01

With a carbon content greater than 2% by weight.

7202.19.99

Other.

7202.30.01

Ferro-silico-manganese.

7207.12.91

Other, of rectangular cross-section.

With thickness lower than or equal to 185 mm.

Other.

7207.20.02

With a carbon content greater than or equal to 0.25% by weight.

Other.

7208.10.03

Rolled, simply hot-rolled, with relief patterns.

Of thickness greater than 10 mm.

Of thickness greater than 4.75 mm but lower than or equal to 10 mm.

Of thickness lower than 4.75 mm, unpickled.

Other.

7208.25.02

Of thickness greater than or equal to 4.75 mm.

Of thickness greater than 10 mm.

Other.

7208.26.01

Of thickness greater than or equal to 3 mm but lower than 4.75 mm.

Other.

7208.27.01

Of thickness lower than 3 mm.

Other.

7208.36.01

Of thickness greater than 10 mm.

Other.

7208.37.01

Of thickness greater than or equal to 4.75 mm but lower than or equal

to 10

mm.

Other.

7208.38.01

Of thickness equal to or greater than 3 mm but less than 4.75 mm.

Others.

7208.39.01

Of thickness less than 3 mm.

Others.

7208.40.02

Not rolled, simply hot-rolled, with raised patterns.

Of thickness greater than 4.75 mm.

Others.

7208.51.04

Of thickness greater than 10 mm.

Of thickness greater than 10 mm, except those included in commercial identification numbers 7208.51.04.02 and 7208.51.04.03.

Steel plates of thickness greater than 10 mm, grades SHT-80, SHT-110, AR-400, SMM-400 or A-516.

Steel plates of thickness greater than 70 mm, grade A-36.

Normalized, except those included in commercial identification number 7208.51.04.02.

Steel for the manufacture of pipes of the types used in oil or gas pipelines.

7208.52.01

Of thickness equal to or greater than 4.75 mm but less than or equal to 10 mm.

7208.53.01

Of thickness equal to or greater than 3 mm but less than 4.75 mm.

7208.54.01

Of thickness less than 3 mm.

7208.90.99

Others.

7209.15.04

Of thickness equal to or greater than 3 mm.

With a carbon content greater than 0.4% by weight.

Steels whose yield strength limit is equal to or greater than 355 MPa.

Steels for porcelainizing in exposed parts.

Others.

7209.16.01

Of thickness greater than 1 mm but less than 3 mm.

Of high-strength steel.

Others.

7209.17.01

Of thickness equal to or greater than 0.5 mm but less than or equal to 1 mm.

Of high-strength steel.

Others.

7209.18.01

Of thickness less than 0.5 mm.

With a thickness less than 0.361 mm (black plate).

Others.

7209.25.01

Of thickness equal to or greater than 3 mm.

7209.26.01

Of thickness greater than 1 mm but less than 3 mm.

7209.27.01

Of thickness equal to or greater than 0.5 mm but less than or equal to 1 mm.

7209.28.01

Of thickness less than 0.5 mm.

7209.90.99

Others.

7211.13.01

Rolled on four sides or in closed grooves, of width greater than 150 mm and thickness equal to or greater than 4 mm, not rolled and without raised patterns.

7211.14.91

Others, of thickness equal to or greater than 4.75 mm.

Hot-rolled ("plates"), of thickness equal to or greater than 4.75 mm but less than 12 mm, except rolled.

Rolled.

Others.

7211.19.99

Others.

Hot-rolled ("plates"), with thickness equal to or greater than 1.9 mm, but less than 4.75 mm.

Coils for plates ("Coils").

Hot-rolled plates, of width greater than 500 mm but less than 600 mm, and thickness equal to or greater than 1.9 mm but less than 4.75 mm.

Others.

7211.23.03

With a carbon content less than 0.25% by weight.

Cold-rolled sheets, with a thickness greater than 0.46 mm not exceeding 3.4 mm.

Others.

7211.29.99

Others.

Cold-rolled sheets, with a thickness greater than 0.46 mm not exceeding 3.4 mm.

Others.

7211.90.99

Others.

7213.10.01

With notches, cords, grooves or reliefs, produced in the rolling.

7213.20.91

Others, of free-machining steel.

7213.91.03

Of circular section with diameter less than 14 mm.

With a carbon content less than 0.4% by weight.

With a carbon content equal to or greater than 0.4% by weight.

7213.99.99

Others.

Steel billet with a maximum carbon content of 0.13%, maximum 0.1% silicon, and a minimum aluminum content of 0.02%, by weight, except those included in commercial identification number 7213.99.99.02.

Of circular cross-section, with a diameter equal to or greater than 19 mm.

Others.

7214.20.01

Ribbed bars or reinforcement bars, for cement or concrete.

7214.20.99

Others.

7214.30.91

Others, of free-machining steel.

7214.91.03

Of rectangular cross-section.

With a carbon content less than 0.25% by weight, of cross-section less than or equal to 80 mm.

With a carbon content equal to or greater than 0.25% but less than 0.6% by weight.

Others with a carbon content less than 0.25% by weight.

Others.

7214.99.99

Others.

Round section bars, with a carbon content less than 0.25% by weight.

Square section bars, with a carbon content less than 0.25% by weight.

Round section bars, with a carbon content equal to or greater than 0.25% but less than 0.6% by weight.

Round section bars, with a carbon content greater than 0.6% by weight.

Others with a carbon content less than 0.25% by weight.

Others with a carbon content equal to or greater than 0.25% but less than 0.6% by weight.

Others.

7215.50.91

Others, simply obtained or finished cold.

Others.

7215.90.99

Others.

Hot-rolled, plated or coated with metal.

Others.

7216.10.01

U, I or H profiles, simply hot-rolled or extruded, of height less than 80 mm.

Others.

7216.21.01

L profiles.

Of height less than or equal to 50 mm.

Others.

7216.22.01

T profiles.

7216.31.03

U profiles.

Whose thickness does not exceed 23 cm, except those included in commercial identification number 7216.31.03.02.

Whose thickness is equal to or greater than 13 cm, not exceeding 20 cm.

Others.

7216.32.99

Others.

Whose thickness does not exceed 23 cm, except those included in commercial identification number 7216.32.99.02.

Whose thickness is equal to or greater than 13 cm, not exceeding 20 cm.

Others.

7216.33.01

H profiles, except those included in tariff fraction 7216.33.02.

Whose depth (height) is less than or equal to 254 mm.

Whose depth (height) is greater than 254 mm, but less than or equal to 457 mm.

Whose depth (height) is greater than 457 mm, but less than or equal to 609 mm.

Whose depth (height) is greater than 609 mm but less than or equal to 914 mm.

Others.

7216.40.01

L or T profiles, simply hot-rolled or extruded, of height equal to or greater than 80 mm.

L profiles, of depth (height) less than 152 mm.

L profiles, of depth (height) equal to or greater than 152 mm, but less than 203 mm.

Other L profiles.

Others.

7216.50.99

Others.

7219.11.01

Of thickness greater than 10 mm.

7219.12.02

Of thickness equal to or greater than 4.75 mm but less than or equal to 10 mm.

Of thickness equal to or less than 6 mm, and width equal to or greater than 710 mm, not exceeding 1,350 mm.

Others.

7219.13.01

Of thickness equal to or greater than 3 mm but less than 4.75 mm.

Of the 200 series.

Of the 300 series.

Of the 400 series.

Others.

7219.14.01

Of thickness less than 3 mm.

Of the 200 series.

Of the 300 series.

Of the 400 series.

Others.

7219.21.01

Of thickness greater than 10 mm.

7219.22.01

Of thickness equal to or greater than 4.75 mm but less than or equal to 10 mm.

Of the 200 series.

Of the 300 series.

Of the 400 series.

Others.

7219.23.01

Of thickness equal to or greater than 3 mm but less than 4.75 mm.

7219.24.01

Of thickness less than 3 mm.

7219.31.01

Of thickness equal to or greater than 4.75 mm.

Rolled.

Others.

7219.32.02

Of thickness equal to or greater than 3 mm but less than 4.75 mm.

Of the 200 series, with thickness not exceeding 4 mm.

Of the 300 series, with thickness not exceeding 4 mm.

Of the 400 series, with thickness not exceeding 4 mm.

Others of the 200 series.

Others of the 300 series.

Others of the 400 series.

Others.

7219.33.01

Of thickness greater than 1 mm but less than 3 mm.

Of the 200 series.

Of the 300 series.

Of the 400 series.

Others.

7219.34.01

Of thickness equal to or greater than 0.5 mm but less than or equal to 1 mm.

Of the 200 series.

Of the 300 series.

Of the 400 series.

Others.

7219.35.02

Of thickness less than 0.5 mm.

Of thickness equal to or greater than 0.3 mm.

Others.

7219.90.99

Others.

7220.11.01

Of thickness equal to or greater than 4.75 mm.

7220.12.01

Of thickness less than 4.75 mm.

7220.20.03

Simply cold-rolled.

Untempered or pre-tempered (DGN-410, DGN-420 and DGN-440) with thickness equal to or greater than 0.3 mm, not exceeding 6.0 mm, and maximum width of 325 mm.

Of the 200 series, with thickness equal to or greater than 0.3 mm, not exceeding 4.0 mm, except those included in commercial identification number 7220.20.03.01.

Of the 300 series, with thickness equal to or greater than 0.3 mm, not exceeding 4.0 mm, except those included in commercial identification number 7220.20.03.01.

Of the 400 series, with thickness equal to or greater than 0.3 mm, not exceeding 4.0 mm, except those included in commercial identification number 7220.20.03.01.

Others.

7220.90.99

Others.

7221.00.01

Stainless steel billet.

Of circular cross-section, with a diameter less than 19 mm.

Others.

7222.11.02

Of circular section.

Of nitrogenated steel, hot-rolled, peeled or ground.

Others.

7222.19.99

Others.

7222.20.01

Bars simply obtained or finished cold.

7222.30.91

Other bars.

Others.

7222.40.01

Profiles.

Hot-rolled, not perforated or otherwise worked, with a maximum depth (height) of 80 mm.

Others.

7224.90.02

Intermediate products, with a carbon content less than or equal to 0.006% by weight, except tool steel grade.

7224.90.99

Others.

Of tool steel grade.

Others.

7225.19.99

Others.

7225.30.91

Others, simply hot-rolled, rolled.

With a boron content equal to or greater than 0.0008%, of thickness greater than 10 mm, except those included in commercial identification number 7225.30.91.06.

With a boron content equal to or greater than 0.0008%, of thickness equal to or greater than 4.75 mm, but less than or equal to 10 mm, except those included in commercial identification number 7225.30.91.06.

With a boron content equal to or greater than 0.0008%, of thickness equal to or greater than 3 mm, but less than 4.75 mm, except those included in commercial identification number 7225.30.91.06.

With a boron content equal to or greater than 0.0008%, of thickness less than 3 mm, except those included in commercial identification number 7225.30.91.06.

Of tool steel grade, except high-speed steel.

Pickled, with a boron content equal to or greater than 0.0008%.

Pickled of thickness equal to or greater than 4.75 mm, except those included in commercial identification number 7225.30.91.07.

Other pickled.

Others of thickness less than 4.75 mm.

Others.

7225.40.91

Others, simply hot-rolled, not rolled.

With a boron content equal to or greater than 0.0008%, of thickness greater than 10 mm, except tool grade.

With a boron content equal to or greater than 0.0008%, of thickness equal to or greater than 4.75 mm, but less than or equal to 10 mm, except tool grade.

With a boron content equal to or greater than 0.0008%, of thickness equal to or greater than 3 mm, but less than 4.75 mm, except tool grade.

With a boron content equal to or greater than 0.0008%, of thickness less than 3 mm, except tool grade.

High-strength steel.

Tool steel grade.

Steel for the manufacture of pipes of the types used in oil or gas pipelines.

Others of thickness less than 4.75 mm.

Others.

7225.50.91

Others, simply cold-rolled.

With a boron content equal to or greater than 0.0008%, and thickness greater than 1 mm, but less than 3 mm, rolled, except tool steel grade.

With a boron content equal to or greater than 0.0008%, and thickness equal to or greater than 0.5 mm, but less than or equal to 1 mm, rolled, except tool steel grade.

With a boron content equal to or greater than 0.0008%, and thickness less than 0.5 mm, rolled, except tool steel grade.

With a boron content equal to or greater than 0.0008%, and thickness equal to or greater than 3 mm, but less than 4.75 mm, rolled, except tool steel grade.

With a boron content equal to or greater than 0.0008%, and thickness equal to or greater than 4.75 mm, rolled, except tool steel grade.

With a boron content equal to or greater than 0.0008%, and thickness less than 4.75 mm, not rolled, except tool steel grade.

With a boron content equal to or greater than 0.0008%, and thickness equal to or greater than 4.75 mm, not rolled, except tool steel grade.

High-speed steel.

Tool steel grade.

Porcelainizing steel, of thickness equal to or greater than 4.75 mm.

High-strength steel.

Others of thickness equal to or greater than 4.75 mm.

Others of porcelainizing steel.

Others.

7225.91.01

Electrolytically galvanized.

7225.92.01

Galvanized otherwise.

Of high-strength steel.

Others.

7225.99.99

Others.

Aluminized.

Painted.

Coated with aluminum and zinc alloys (galvalume).

Others.

7226.19.99

Others.

7226.91.07

Simply hot-rolled.

With a boron content equal to or greater than 0.0008%, and thickness greater than 1 mm, but less than 3 mm, rolled, except tool steel grade.

With a boron content equal to or greater than 0.0008%, and thickness equal to or greater than 0.5 mm, but less than or equal to 1 mm, rolled, except tool steel grade.

With a boron content equal to or greater than 0.0008%, and thickness less than 0.5 mm, rolled, except tool steel grade.

With a boron content equal to or greater than 0.0008%, and thickness equal to or greater than 3 mm but less than 4.75 mm, rolled, except tool steel grade.

With a boron content equal to or greater than 0.0008%, and thickness greater than 4.75, rolled, except tool steel grade.

With a boron content equal to or greater than 0.0008%, not rolled, with a thickness less than 4.75 mm, except tool steel grade.

With a boron content equal to or greater than 0.0008%, not rolled, with a thickness equal to or greater than 4.75 mm, except tool steel grade.

Tool steel grade, except high-speed steel.

Others of thickness equal to or greater than 4.75 mm.

Others.

7226.92.06

Simply cold-rolled.

With a boron content equal to or greater than 0.0008%, and thickness equal to or greater than 3 mm, rolled, except tool steel grade.

With a boron content equal to or greater than 0.0008%, and thickness greater than 1 mm, but less than 3 mm, rolled, except tool steel grade.

With a boron content equal to or greater than 0.0008%, and thickness equal to or greater than 0.5 mm, but less than or equal to 1 mm, rolled, except tool steel grade.

With a boron content equal to or greater than 0.0008%, and thickness less than 0.5 mm, rolled, except tool steel grade.

With a boron content equal to or greater than 0.0008%, not rolled, except tool steel grade.

Tool steel grade, except high-speed steel.

Others.

7226.99.99

Others.

Electrolytically galvanized.

Galvanized otherwise.

Others.

7227.10.01

Of high-speed steel.

7227.20.01

Of silicon-manganese steel.

Welding wire with diameter less than 10 mm, with a carbon content less than 0.2%, sulfur less than 0.04% and phosphorus less than 0.04%.

Others.

7227.90.99

Others.

Of tool steel grade.

Welding wire with diameter less than 10 mm, with a carbon content less than 0.2% by weight, sulfur less than 0.04% and phosphorus less than 0.04%.

Of diameter less than 19 mm, of circular cross-section, except tool steel grade.

Of boron steel and chromium steel.

Others.

7304.11.01

Hot-rolled pipes, without coating or other surface treatments, including hot-rolled pipes varnished or lacquered: of outer diameter less than or equal to 114.3 mm and wall thickness equal to or greater than 4 mm not exceeding 19.5 mm.

7304.11.02

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

7304.11.03

Hot-rolled pipes, without coating or other surface treatments, including hot-rolled pipes varnished or lacquered: of outer diameter greater than 406.4 mm and wall thickness equal to or greater than 9.52 mm not exceeding 31.75 mm.

7304.11.04

Cold-rolled pipes, without coating or other surface treatments, including cold-rolled pipes varnished or lacquered: of outer diameter less than or equal to 114.3 mm and wall thickness equal to or greater than 1.27 mm not exceeding 9.5 mm.

7304.11.99

Others.

7304.19.01

Of outer diameter less than 60.3 mm, of unalloyed steel.

Of outer diameter equal to or greater than 60.3mm but less than or equal to 114.3 mm, of unalloyed steel.

Of outer diameter less than 60.3 mm, of alloyed steel.

Of outer diameter equal to or greater than 60.3mm but less than or equal to 114.3mm of alloyed steel.

7304.19.02

Of alloyed steel.

Others.

7304.19.03

Of alloyed steel.

Others.

7304.19.04

Of outer diameter equal to or greater than 60.3 mm but less than or equal to 114.3 mm, except "mechanical" pipe, of unalloyed steel.

Others of unalloyed steel.

Others.

7304.19.99

Others.

Of unalloyed steel.

Others with an outer diameter less than or equal to 406.4 mm.

Others.

7304.23.04

Drill pipes, hot-rolled, with outer diameter equal to or greater than 60.3 mm not exceeding 168.3 mm, with threaded ends.

7304.23.99

Others.

With outer diameter less than or equal to 35.6 mm and wall thickness equal to or greater than 3.3 mm not exceeding 3.5 mm, with external upset.

Others.

7304.29.99

Others.

Casing pipes, hot-rolled, with threaded ends, of outer diameter equal to or greater than 114.3 mm not exceeding 346.1 mm.

Casing pipes, hot-rolled, with threaded ends, of outer diameter equal to or greater than 460.4 mm not exceeding 508 mm.

Casing pipes, hot-rolled, unthreaded, of outer diameter equal to or greater than 114.3 mm not exceeding 346.1 mm.

Casing pipes, hot-rolled, unthreaded, of outer diameter equal to or greater than 460.4 mm not exceeding 508 mm.

Production pipes ("Tubing"), hot-rolled, threaded, of outer diameter less than or equal to 114.3 mm.

Production pipes ("Tubing"), hot-rolled, unthreaded, of outer diameter less than or equal to 114.3 mm.

Other casing pipes ("Casing").

Others.

7304.31.01

Pipes called "mechanical" or "structural", without coatings or other surface treatments, of outer diameter less than or equal to 114.3 mm and wall thickness equal to or greater than 1.27 mm not exceeding 9.5 mm.

Structural tubes with an outside diameter greater than or equal to 60.3 mm

but less than or equal to 114.3 mm.

Others.

7304.31.10

Tubes called "thermal" or "conduction", without coatings or other surface treatments, with an outside diameter less than or equal to
114.3 mm and a wall thickness greater than or equal to 1.27 mm without
exceeding 9.5 mm.
01
With an outside diameter greater than or equal to 60.3 mm but less than or equal to
114.3 mm.
99
Others.

7304.31.99
Others.
01
Hollow bars with an outside diameter greater than 30 mm without exceeding 50 mm. 02 Hollow bars with an outside diameter greater than 50 mm. 03 Coils. 04 Finned tubes or tubes with lugs. 05 Carbon steel, with a diameter greater than 120 mm. 09 With an outside diameter greater than or equal to 60.3 mm but less than or equal to
114.3 mm, except for "mechanical" tubes and those included in the
commercial identification numbers 7304.31.99.01 and 7304.31.99.06. 91 Others, designed for use in boilers, superheaters, heat exchangers, condensers, refining furnaces, water heaters or other similar. 99 Others.

7304.39.01
Tubes called "mechanical" or "structural", hot-rolled, without coating or surface treatments, including the tubes called "mechanical" or "structural" hot-rolled, painted or varnished: with an outside diameter less than or equal to 114.3 mm, and a wall thickness greater than or equal to 4 mm without exceeding 19.5 mm. 01 "Structural" tubes with an outside diameter greater than or equal to 60.3 mm

but less than or equal to 114.3 mm.
99
Others.

7304.39.02
Tubes called "mechanical" or "structural", hot-rolled, without coating or other surface treatments, including the tubes called "mechanical" or "structural", hot-rolled, painted or varnished: with an outside diameter greater than
114.3 mm without exceeding 355.6 mm and a wall thickness greater than or
equal to 6.35 mm without exceeding 38.1 mm.
01
Mechanical tubes.
99
Others.

7304.39.03
Hot-rolled hollow bars, with an outside diameter greater than 30 mm without exceeding 50 mm, as well as those with an outside diameter greater than 300 mm. 00 Hot-rolled hollow bars, with an outside diameter greater than 30 mm without exceeding 50 mm, as well as those with an outside diameter greater than 300 mm.

7304.39.04
Hot-rolled hollow bars, with an outside diameter greater than 50 mm without exceeding 300 mm. 00 Hot-rolled hollow bars, with an outside diameter greater than 50 mm without exceeding 300 mm.

7304.39.08
Finned tubes or tubes with lugs.
00
Finned tubes or tubes with lugs.

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

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

7304.39.99
Others.
01
"Thermal" and "conduction" tubes with an outside diameter less than or equal to
60.3 mm.
02
Tubes with an outside diameter greater than 114.3mm. 91 Other tubes with an outside diameter less than or equal to 60.3 mm. 92 Other tubes with an outside diameter greater than or equal to 60.3 mm but less than or equal to 114.3 mm, except for mechanical tubes. 99 Others.

7304.41.03
Cold-drawn or cold-rolled.
99
Others.

7304.49.99
Others.
99
Others.

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

7304.59.99
Others.
01
Tubes called "mechanical" or "structural" without coating or other surface treatments, including tubes called "mechanical" or "structural" painted or varnished: with an outside diameter less than or equal to 114.3 mm and a wall thickness greater than or equal to 4 mm but less than or equal to 19.5 mm. 02 Tubes called "mechanical" or "structural", without coating or other surface treatments, including tubes called "mechanical" or "structural" painted or varnished: with an outside diameter greater than
114.3 mm without exceeding 355.6 mm and a wall thickness greater than or
equal to 6.35 mm but less than or equal to 38.1 mm. 04 Hollow bars with an outside diameter greater than 30 mm without exceeding 50 mm, as well as those with an outside diameter greater than 300 mm. 05 Hollow bars with an outside diameter greater than 50 mm without exceeding 300 mm. 07 Tubes called "thermal", without coatings other than those obtained by painting and varnishing or without surface treatments, with an outside diameter less than or equal to 114.3 mm and a wall thickness greater than or equal to 4 mm without exceeding 19.5 mm. 08 Tubes called "conduction", without coatings other than those obtained by painting and varnishing or without surface treatments, with an outside diameter less than or equal to 114.3 mm and a wall thickness greater than or equal to 4 mm without exceeding 19.5 mm. 09 Tubes called "thermal", without coatings other than those obtained by painting and varnishing or without surface treatments, with an outside diameter greater than 114.3 mm without exceeding 406.4 mm and a wall thickness greater than or equal to 6.35 mm without exceeding 38.1 mm. 10 Tubes called "conduction", without coatings other than those obtained by painting and varnishing or without surface treatments, with an outside diameter greater than 114.3 mm without exceeding 406.4 mm and a wall thickness greater than or equal to 6.35 mm without exceeding 38.1 mm. 11 Tubes called "thermal", without coatings other than those obtained by painting and varnishing or without surface treatments, with an outside diameter greater than 406.4 mm and a wall thickness greater than or equal to 9.52 mm without exceeding 31.75 mm. 12 Tubes called "conduction", without coatings other than those obtained by painting and varnishing or without surface treatments, with an outside diameter greater than 406.4 mm and a wall thickness greater than or equal to 9.52 mm without exceeding 31.75 mm. 13 Designed for use in boilers, superheaters, heat exchangers, condensers, refining furnaces, water heaters or other similar. 91 Others with an outside diameter greater than or equal to 38.1 mm, but less than or equal to 406.4 mm, with a wall thickness greater than 12.7 mm. 92 Others with an outside diameter greater than or equal to 38.1 mm, but less than or equal to 114.3 mm, with a wall thickness greater than 6.4 mm but less than or equal to 12.7 mm. 99 Others.

7304.90.99
Others.
00
Others.

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

Sector 15. Steel products:

Tariff fraction and
NICO
Description
Note

7210.12.04
With a thickness less than 0.5 mm.
01
With a thickness greater than or equal to 0.20 mm, whose first two digits of tempering code are "T2", "T3", "T4" and "T5", according to the international standard ASTM A623 for reduced plain product, or its equivalent in other standards, except for what is included in the commercial identification number 7210.12.04.03. 99 Others.

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

7210.30.02
Electrolytically galvanized.
01
Sheets galvanized on both sides.
99
Others.

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

7210.41.99
Others.
00
Others.

7210.49.99
Others.
01
With a thickness less than 3 mm, whose yield strength limit is greater than or equal to 275 MPa. 02 High strength steel. 99 Others.

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

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

7210.69.99
Others.
01
Coated with unalloyed aluminum, known as "aluminized". 99 Others.

7210.70.02
Painted, varnished or coated with plastic.
01
Sheets painted, hot-dip galvanized.
02
Without metallic coating or plating.
03
Electrolytically galvanized.
91
Others hot-dip galvanized.
99
Others.

7210.90.99
Others.
01
Plated with stainless steel.
91
Others plated.
99
Others.

7211.14.91
Others, with a thickness greater than or equal to 4.75 mm. 01 Strips, except rolled. 03 Rolled.

7211.19.99
Others.
01
Strips with a thickness less than 4.75 mm.

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

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

7212.20.03
Electrolytically galvanized.
01
Strips.
02
Galvanized on both sides, with a width greater than 500 mm. 99 Others.

7212.30.03
Galvanized in other ways.
01
Strips.
02
Galvanized on both sides, with a width greater than 500 mm. 99 Others.

7212.40.04
Painted, varnished or coated with plastic.
01
Sheets coated with silicone varnish.
02
With a total thickness greater than or equal to 0.075 mm without exceeding 0.55 mm with plastic coating on one or both sides. 03 Galvanized on both sides, with a width greater than 500 mm. 99 Others.

7212.50.01
Coated in other ways.
00
Coated in other ways.

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

7216.99.99
Others.
00
Others.

7217.10.02
Uncoated, even polished.
02
Known as prestressed, pretensioned, post-tensioned or grafilated wires, except those from the 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, with a diameter greater than or equal to 3.5 mm. 04 With a carbon content greater than or equal to 0.25% but less than 0.6% by weight, with a diameter less than 1.25 mm. 05 With a carbon content greater than or equal to 0.25% but less than 0.6% by weight, with a diameter greater than or equal to 2.1 mm but less than 3.5 mm. 06 With a carbon content greater than 0.6% by weight, with a diameter greater than or equal to 3.5 mm. 91 Others with a carbon content less than 0.25%. 92 Others with a carbon content greater than or equal to 0.25% but less than 0.6% by weight. 93 Others with a carbon content greater than 0.6% by weight.

7217.20.02
Galvanized.
01
Rolled, joined longitudinally to each other, recognizable as designed exclusively for the manufacture of staples. 99 Others.

7217.30.02
Coated with another common metal.
99
Others.

7217.90.99
Others.
01
With plastic coating.
99
Others.

7223.00.02
Stainless steel wire.
01
With a circular cross-section.
99
Others.

7304.11.99
Others.
01
Semi-terminated tubes or blanks for exclusive use by companies manufacturers of cold-drawn tubing.

7304.19.05
Semi-terminated tubes or blanks for exclusive use by companies manufacturers of cold-drawn tubing. 00 Semi-terminated tubes or blanks for exclusive use by companies manufacturers of cold-drawn tubing.

7304.23.99
Others.
02
Semi-terminated tubes for the manufacture of drilling tubes ("Drill pipe"), hot-rolled, with an outside diameter greater than or equal to
60.3 mm without exceeding 168.3 mm, unthreaded.

7304.39.09
Semi-terminated tubes or blanks, without coating or other surface treatments, with an outside diameter greater than or equal to 20 mm without exceeding 460 mm and a wall thickness greater than or equal to
2.8 mm without exceeding 35.4 mm, with smooth ends, beveled,
upset and/or with thread and coupling.
00
Semi-terminated tubes or blanks, without coating or other surface treatments, with an outside diameter greater than or equal to 20 mm without exceeding 460 mm and a wall thickness greater than or equal to 2.8 mm without exceeding
35.4 mm, with smooth ends, beveled, upset and/or with thread and
coupling.

7304.39.10
Tubes called "thermal", without coatings other than those obtained by painting and varnishing or without surface treatments, with an outside diameter less than or equal to 114.3 mm and a wall thickness greater than or equal to 4 mm, without exceeding 19.5 mm. 00 Tubes called "thermal", without coatings other than those obtained by painting and varnishing or without surface treatments, with an outside diameter less than or equal to 114.3 mm and a wall thickness greater than or equal to 4 mm, without exceeding 19.5 mm.

7304.39.11
Tubes called "conduction", without coatings other than those obtained by painting and varnishing or without surface treatments, with an outside diameter less than or equal to 114.3 mm and a wall thickness greater than or equal to 4 mm, without exceeding 19.5 mm. 00 Tubes called "conduction", without coatings other than those obtained by painting and varnishing or without surface treatments, with an outside diameter less than or equal to 114.3 mm and a wall thickness greater than or equal to 4 mm, without exceeding 19.5 mm.

7304.39.12
Tubes called "thermal", without coatings other than those obtained by painting and varnishing or without surface treatments, with an outside diameter greater than 114.3 mm without exceeding 406.4 mm and a wall thickness greater than or equal to 6.35 mm without exceeding 38.1 mm. 00 Tubes called "thermal", without coatings other than those obtained by painting and varnishing or without surface treatments, with an outside diameter greater than 114.3 mm without exceeding 406.4 mm and a wall thickness greater than or equal to 6.35 mm without exceeding 38.1 mm.

7304.39.13
Tubes called "conduction", without coatings other than those obtained by painting and varnishing or without surface treatments, with an outside diameter greater than 114.3 mm without exceeding 406.4 mm and a wall thickness greater than or equal to 6.35 mm without exceeding 38.1 mm. 00 Tubes called "conduction", without coatings other than those obtained by painting and varnishing or without surface treatments, with an outside diameter greater than 114.3 mm without exceeding 406.4 mm and a wall thickness greater than or equal to 6.35 mm without exceeding 38.1 mm.

7304.39.14
Tubes called "thermal", without coatings other than those obtained by painting and varnishing or without surface treatments, with an outside diameter greater than 406.4 mm and a wall thickness greater than or equal to 9.52 mm without exceeding 31.75 mm. 00 Tubes called "thermal", without coatings other than those obtained by painting and varnishing or without surface treatments, with an outside diameter greater than 406.4 mm and a wall thickness greater than or equal to 9.52 mm without exceeding 31.75 mm.

7304.39.15
Tubes called "conduction", without coatings other than those obtained by painting and varnishing or without surface treatments, with an outside diameter greater than 406.4 mm and a wall thickness greater than or equal to 9.52 mm without exceeding 31.75 mm. 00 Tubes called "conduction", without coatings other than those obtained by painting and varnishing or without surface treatments, with an outside diameter greater than 406.4 mm and a wall thickness greater than or equal to 9.52 mm without exceeding 31.75 mm.

7304.39.16
Designed for use in boilers, superheaters, heat exchangers, condensers, refining furnaces, water heaters or other similar, except for what is included in the tariff fractions 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, except for what is included in the tariff fractions 7304.39.10, 7304.39.12 and 7304.39.14.

7305.11.02
Longitudinally welded with submerged arc welding. 01 With a wall thickness less than 50.8 mm. 02 With a wall thickness greater than or equal to 4.77 mm but less than or equal to
25.4 mm, with an outside diameter less than or equal to 1,219.2 mm.
99
Others.

7305.12.91
Others, longitudinally welded.
01
With a wall thickness less than 50.8 mm.
02
With a wall thickness greater than or equal to 4.77 mm but less than or equal to
25.4 mm, with an outside diameter less than or equal to 1,219.2 mm.
99
Others.

7305.19.99
Others.
01
With a wall thickness less than 50.8 mm.
99
Others.

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

7305.20.99
Others.
00
Others.

7305.31.91
Others of stainless steel.
00
Others of stainless steel.

7305.31.99
Others.
00
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
Others.
00
Others.

7306.19.99
Others.
01
With an outside diameter greater than or equal to 114.3 mm, except for what is included in the commercial identification number 7306.19.99.02. 02 Welded along its entire length. 99 Others.

7306.29.99
Others.
00
Others.

7306.30.02
Steel tube, low carbon, hot-dip galvanized, with an outside diameter greater than or equal to 3.92 mm but less than or equal to
4.08 mm, and a 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 an outside diameter greater than or equal to 3.92 mm but less than or equal to 4.08 mm, and a 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 for what is included in tariff fraction 7306.30.02. 00 Galvanized, with a wall thickness less than 1.65 mm, except for what is included in tariff fraction 7306.30.02.

7306.30.04
Galvanized, with a wall thickness greater than or equal to 1.65 mm, except for what is included in tariff fraction 7306.30.02. 00 Galvanized, with a wall thickness greater than or equal to 1.65 mm, except for what is included in tariff fraction 7306.30.02.

7306.30.99
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 the conveyance of fluids. 06 Steel tubes for automotive use. 91 Others with a wall thickness less than 1.65 mm or cold-rolled. 99 Others.

7306.40.99
Others.
00
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 Others galvanized. 99 Others.

7307.21.01
Flanges.
00
Flanges.

7307.23.99
Others.
00
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 the ASTM A234 standard, in unalloyed steel grade. 99 Others.

7307.99.99
Others.
99
Others.

7308.20.02
Towers and masts.
01
Towers recognizable as designed exclusively for the conveyance of electrical energy. 99 Others.

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

7312.10.05
Of steel without coating, with or without lubrication, except those included in tariff fraction 7312.10.08. 01 With a diameter less than 9.53 mm. 02 With a diameter greater than or equal to 9.53 mm. but less than 25.4 mm. 99 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
Unzincified, with a diameter less than or equal to 19 mm, constituted by 7 wires. 01 For prestressed concrete, known as prestressed strand (pre tensioned or post-tensioned). 99 Others.

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

7312.90.99
Others.
00
Others.

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

7314.19.03
Galvanized.
01
Of unalloyed 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.

7314.19.99
Others.
01
Of wires of circular section, except those with a width less than or equal to 50 mm. 02 Of low carbon steel wire, in hexagonal form. 99 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 a 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 a mesh surface greater than or equal to 100 cm².

7314.31.01
Galvanized.
01
With a diameter greater than or equal to 1.2 mm. 02

Of steel wire in grid form, with measurements of

2x2 to 8x8 openings per linear inch ( " steel mesh " ).

Of low-carbon steel wire, in hexagonal form.

The others.

7314.39.99

The others.

7314.41.01

Galvanized.

Of hexagonal form.

Known as cyclone mesh, with diamond-shaped openings.

The others.

7314.42.01

Plastic-coated.

7314.49.99

The others.

Of low-carbon steel wire, in hexagonal form.

The others.

7314.50.01

Sheets and strips, expanded (unfolded).

7315.82.91

The other chains, of welded links.

Of weight less than 15 kg per linear meter, expanded, except what is included in commercial identification number 7315.82.91.01.

The others.

7315.89.99

The others.

Of weight less than 15 kg/m, except punched, without bolts or rivets, for seeding or fertilizing machines.

The others.

7317.00.01

Nails for horseshoes.

7317.00.99

The others.

Staples.

Tacks, thumbtacks or pins.

Steel nails for concrete.

Steel nails in roll or strip for gun, of any length and surface.

Unalloyed steel nails of threaded or ringed surface, in bulk or in piece, of any dimension.

Unalloyed steel nails of length less than 1.5 inches, except what is included in commercial identification numbers 7317.00.99.03,
7317.00.99.04 and 7317.00.99.05.

The other nails.

The others.

8502.31.01

Wind turbines.

9021.10.06

Orthopedic articles and appliances for fractures.

Nails, screws, plates or staples.

Sector 16. Automotive 2 :

Tariff fraction and
NICO

Description

Annotation

8701.21.01

Used.

8701.22.01

Used.

8701.23.01

Used.

8701.24.01

Used.

8701.29.01

Used.

8702.10.05

Used.

8702.20.05

Used.

8702.30.05

Used.

8702.40.06

Used.

8702.90.06

Used, except what is included in the tariff fraction 8702.90.08.

8703.21.02

Used, except what is included in the tariff fraction 8703.21.01.

8703.22.02

Used.

8703.23.02

Used.

8703.24.02

Used.

8703.31.02

Used.

8703.32.02

Used.

8703.33.02

Used.

8703.40.02

Used, except what is included in the tariff fraction 8703.40.03.

8703.50.02

Used.

8703.60.02

Used, except what is included in the tariff fraction 8703.60.03.

8703.70.02

Used.

8703.90.02

Used.

8704.21.04

Used, except what is included in the tariff fraction 8704.21.01.

8704.22.07

Used, except what is included in the tariff fraction 8704.22.01.

8704.23.02

Used, except what is included in the tariff fraction 8704.23.01.

8704.31.05

Used, except what is included in the tariff fractions
8704.31.01 and 8704.31.02.

8704.32.07

Used, except what is included in the tariff fraction 8704.32.01.

8704.41.02

Used, except what is included in the tariff fraction 8704.41.01.

8704.42.02

Used, except what is included in the tariff fraction 8704.42.01.

8704.43.02

Used, except what is included in the tariff fraction 8704.43.01.

8704.51.03

Used, except what is included in the tariff fractions
8704.51.01 and 8704.51.02.

8704.52.02

Used, except what is included in the tariff fraction 8704.52.01.

8705.40.02

Used.

Interested parties shall only register in the Sectoral Importers 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 " The other weapons and accessories. White weapons and accessories. Exploders " and 8 " Machines, apparatus, devices and artifacts, related to weapons and others " of this fraction, when the tariff fractions 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 01, 2022 and, if applicable, considering the text of the corresponding article, as well as the " Description " , " Exceptions " , " Notes " and " Only " , which the Agreement itself indicates, and for which it is required to obtain and present the respective permit from SEDENA before the customs office, for the clearance of the goods.

The provisions in Sector 16 " Automotive " of this fraction shall not apply to the cases established in rules 1.3.1., fractions III, IV, VII, X and XVI and 3.5.1., fraction II, exclusively for natural and legal persons who import a used vehicle definitively in each twelve-month period and regarding vehicles that are imported definitively into the border strip or region by companies registered with the SE for dismantling, in relation to the tariff fractions of article 5, fraction IV of the Decree of the Border Strip or Region.

Regarding NICO 2207.10.01 00 and 2207.20.01 00, registration shall be requested only in Sector 13 " Hydrocarbons and fuels " of this fraction, 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 Exporters Registry:

Sector 1. Alcohol, denatured alcohol and uncrystallizable molasses:

Tariff fraction and
NICO

Description

Annotation

1703.10.01

Cane molasses.

1703.90.99

The others.

2207.10.01

Undenatured ethyl alcohol with volumetric alcohol degree greater than or equal to 80% vol.

2207.20.01

Denatured ethyl alcohol and aguardiente, of any strength.

2208.90.01

Ethyl alcohol.

Sector 2. Beer:

Tariff fraction and
NICO

Description

Annotation

2203.00.01

Malt beer.

Sector 3. Tequila:

Tariff fraction and
NICO

Description

Annotation

2208.90.03

Tequila.

Tequila contained in containers with a capacity of less than or equal to 5 liters.

The other tequilas.

Sector 4. Fermented alcoholic beverages (wines):

Tariff fraction and
NICO

Description

Annotation

2204.10.02

Sparkling wine.

" Champagne " .

The others.

2204.21.04

In containers with a capacity of less than or equal to 2 l.

Wines, whose alcohol 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.

Red, rosé, claret or white wines, whose alcohol strength is up to 14 centesimal degrees Gay-Lussac, at temperature of 15°C.

The others.

2204.29.99

The others.

2204.30.91

The other grape musts.

2205.10.02

In containers with a capacity of less than or equal to 2 l.

2205.90.99

The others.

2206.00.91

The other fermented beverages (for example: cider, perry, aguamiel, sake); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not expressed nor included elsewhere.

Refreshing beverages based on a mixture of lemonade and beer or wine, or a mixture of beer and wine ( " wine coolers " ).

The others.

Sector 5. Distilled alcoholic beverages (liquors):

Tariff fraction and
NICO

Description

Annotation

2208.20.01

Cognac.

2208.20.02

Brandy or " Wainbrand " whose alcohol 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 alcohol greater than 200 g/hl of alcohol at 100% vol.

Brandy or " Wainbrand " whose alcohol 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 alcohol greater than 200 g/hl of alcohol at 100% vol.

2208.20.03

Pure grape distillates, whose alcohol strength is greater than or equal to 80 centesimal degrees Gay-Lussac, at temperature of 15°C, in bulk.

Pure grape distillates, whose alcohol strength is greater than or equal to 80 centesimal degrees Gay-Lussac, at temperature of 15°C, at bulk.

2208.20.99

The others.

2208.30.05

Whisky.

Canadian whisky ( " Canadian whiskey " ).

Whisky whose alcohol strength is greater than 53 degrees centesimal Gay-Lussac at temperature of 15°C, in bulk.

Whisky or Whiskey whose alcohol strength is equal to or greater than 40 centesimal degrees Gay-Lussac, distilled at less than 94.8% vol.

" Tennessee " whisky or Bourbon whisky.

The others.

2208.40.02

Rum and other aguardientes derived from the distillation, prior to fermentation, of products from the sugar cane.

Rum.
Only for Rum and other aguardientes.

The others.

2208.50.01

Gin and geneva.

2208.60.01

Vodka.

2208.70.03

Liquors.

Of more than 14 degrees not exceeding 23 centesimal degrees Gay- Lussac at temperature of 15°C, in earthenware, pottery or glass containers, except what is included in the commercial identification number 2208.70.03.02.

Liquors containing aguardiente, or agave distillates.

The others.

2208.90.02

Bacanora.

2208.90.04

Sotol.

2208.90.05

Mezcal.

2208.90.06

Charanda.

2208.90.07

Raicilla.

2208.90.99

The others.

The other alcoholic beverages containing aguardiente, or distillates, of agave.

The others.

Sector 6. Cigars and manufactured tobacco:

Tariff fraction and
NICO

Description

Annotation

2402.10.01

Cigars (puros) (even tipped) and cigarillos (puritos), that contain tobacco.

2402.20.01

Cigarettes containing tobacco.

2402.90.99

The others.

2403.11.01

Hookah tobacco mentioned in Note 1 of subheading of this Chapter.

2403.19.99

The others.

2403.91.02

" Homogenized " or " reconstituted " tobacco.

Tobacco of the type used for tobacco wrappers.

The others.

2403.99.01

Oral wet snuff.

2403.99.99

The others.

2404.19.99

The others.

Sector 7. Energy drinks, as well as powders and syrups for preparing energy drinks 1 :

Tariff fraction and
NICO

Description

Annotation

2106.10.01

Soy protein concentrates (soy).

2106.10.99

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.

2106.90.92

The other soy protein (soy), whose protein content is less than or equal to 50%, by weight.

2202.99.01

Based on ginseng and royal jelly.

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.

Nectar.

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.

2202.99.04

That contain milk.

2202.99.99

The others.

3006.93.03

In liquid form for oral ingestion.

Sector 8. Iron ores and their concentrates:

Tariff fraction and
NICO

Description

Annotation

2601.11.01

Unagglomerated.

2601.12.01

Agglomerated.

Agglomerated.
Only when it concerns iron ores known as Hematite and Magnetite.

Sector 9. Gold, silver and copper:

Tariff fraction and
NICO

Description

Annotation

2603.00.01

Copper ores and their concentrates.

7106.10.01

Powder.

7106.91.01

In crude form.

7106.92.01

Semi-manufactured.

7107.00.01

Silver-plated (plaque) on common metal, in crude or semi-manufactured form.

7108.11.01

Powder.

7108.12.91

The other crude forms.

7108.13.91

The other semi-manufactured forms.

7108.20.01

Gold in crude or semi-manufactured form.

7108.20.99

The others.

7109.00.01

Gold-plated (plaque) on common metal or on silver, in crude or semi-manufactured form.

7112.30.01

Ashes containing precious metal or compounds of precious metal.

7112.91.02

Of gold or gold-plated (plaque), except the dross that contains another precious metal.

Scrap and waste, of the types mainly used for the recovery of gold.

The others.

7112.92.01

Of platinum or platinum-plated (plaque), except the dross that contains another precious metal.

7112.99.99

The others.

7113.11.01

Fasteners ( " brooches " ) of silver, even coated or plated with another precious metal.

7113.11.02

Chains in continuous roll, of length greater than or equal to 10 m.

7113.11.99

The others.

7113.19.03

Chains in continuous roll, of length greater than or equal to 10 m.

7113.19.99

The others.

Fasteners ( " brooches " ) of gold.

The others.

7113.20.01

Of precious metal plating (plaque) on common metal.

7118.10.01

Coins without legal tender, except those of gold.

7118.90.99

The others.

7401.00.03

Copper blooms; cementation copper (precipitated copper).

Copper blooms.

Cementation copper (precipitated copper).

7402.00.01

Unrefined copper; copper anodes for electrolytic refining.

7403.11.01

Cathodes and cathode sections.

7403.19.99

The others.

7404.00.03

Scrap and waste, of copper.

Alloyed, except what is included in the commercial identification number 7404.00.03.02.

Spent anodes; scrap and waste with copper content less than 94%, by weight.

The others.

7407.10.01

Bars.

7407.21.99

The others.

Bars.
Only copper and zinc bars.

7407.29.99

The others.

7408.11.02

With the largest dimension of the cross-section greater than 6 mm.

Of cross-section less than or equal to 9.5 mm.

The others.

7408.19.01

Oxygen-free copper, with purity greater than or equal to 99.22%, of diameter less than or equal to 1 mm, with or without nickel coating, recognizable for the manufacture of electrodes for cathodes of light bulb ignition, discharge tubes or cathode ray tubes.

7408.19.02

With silver coating less than or equal to 2% (silvered), inclusive, with diameter of 0.08 mm to 1 mm.

7408.19.99

The others.

The others.
Only refined copper wire of cross-section less than or equal to 9.5 mm.

7408.21.01

Based on copper-zinc (brass).

7408.22.01

Based on copper-nickel (cupronickel) of any diameter, or to base of copper-nickel-zinc (alpacca) of diameter greater than or equal to
0.5 mm.

Based on copper-nickel (cupronickel) of any diameter, or base of copper-nickel-zinc (alpacca) of diameter greater than or equal to 0.5 mm.

7408.22.99

The others.

7408.29.99

The others.

7409.11.01

Rolled.

7409.19.99

The others.

7409.21.01

Rolled.

7409.29.99

The others.

7409.31.01

Rolled.

7409.39.99

The others.

7409.40.01

Of alloys based on copper-nickel (cupronickel) or copper-nickel-zinc (alpacca).

7409.90.91

Of the other copper alloys.

7410.11.01

Of refined copper.

7410.12.01

Of copper alloys.

7410.21.04

Of refined copper.

Of refined copper.
Only refined copper sheets.

7410.22.01

Of copper alloys.

7411.10.01

With wall thickness less than or equal to 3 mm, except coils.

7411.10.99

The others.

With wall thickness greater than 3 mm, not exceeding 15 mm, except what is included in the commercial identification number 7411.10.99.02.

Coils.

Single-piece finned tubes.

The others.

7411.21.01

With wall thickness less than or equal to 3 mm, except coils and what is included in the tariff fraction 7411.21.05.

With wall thickness less than or equal to 3 mm, except coils and the tariff fraction 7411.21.05.

7411.21.99

The others.

With wall thickness greater than 3 mm, not exceeding 15 mm, except coils. Only copper Zinc alloys with wall thickness greater than 3 mm without exceeding 15 mm.

7411.22.01

With wall thickness less than or equal to 3 mm, except coils.

Sector 10. Plastics:

Tariff fraction and
NICO

Description

Annotation

3915.10.01

Of ethylene polymers.

3915.20.01

Of styrene polymers.

3915.30.01

Of vinyl chloride polymers.

3915.90.01

Of polymethyl methacrylate manufactures.

3915.90.99

The others.

Scrap, waste and cuttings of poly (ethylene terephthalate) (PET).

The others.

Sector 11. Rubber:

Tariff fraction and
NICO

Description

Annotation

4004.00.01

Trimmings of tires or waste, of vulcanized rubber or rubber without hardening.

4004.00.99

The others.

Sector 12. Wood and paper:

Tariff fraction and
NICO

Description

Annotation

4707.10.01

Raw Kraft paper or corrugated paper or cardboard.

4707.20.91

The 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: newspapers, periodicals and similar prints).

4707.90.91

The others, including unclassified scrap and waste.

Sector 13. Glass:

Tariff fraction and
NICO

Description

Annotation

7001.00.01

Cullet and other scrap and waste 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

Annotation

7204.10.01

Scrap and waste, of cast iron.

7204.21.01

Of stainless steel.

7204.29.99

The others.

7204.30.01

Scrap and waste, of tinned iron or steel.

7204.41.01

Turnings, shavings, chips, milling swarf (from grinding, sawing, fileting) and stamping or cutting trimmings, even in bundles.

7204.49.99

The others.

Sector 15. Aluminum:

Tariff fraction and
NICO

Description

Note

7602.00.02

Scrap and waste, of aluminum.

Aluminum scrap or waste originating from cables, plates, sheets, bars, profiles or tubes.

The others.

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 effects similar stimulants.

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.

Sincerely.

Mexico City, December 15, 2023. - In substitution for the absence of the Head of the Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona signs. - Rubric.

ANNEX 11 OF THE GENERAL FOREIGN TRADE RULES FOR 2024

Authorized fiscal routes to carry out international transit of goods from Ensenada or Guaymas to the United States of America

For the purposes of article 131, fraction III of the Law, in relation to rule 4.6.23., the authorized fiscal routes to carry out international transit of goods from Ensenada or Guaymas to the United States of America are made known, as follows:

Authorized fiscal routes for international transit through national territory by which transporters must carry out their route within a period not exceeding twenty-four hours between the customs offices of Ensenada - Tijuana, Ensenada - Tecate and Ensenada - Mexicali:

From the Ensenada customs office to the Mesa de Otay customs section, of the Tijuana customs office:

Via the federal Transpeninsular Scenic Highway number 1-D toll road until the La Gloria junction, from the La Gloria junction via the federal Ensenada - Tijuana highway number 1 free to the Mesa de Otay customs section, B.C.;

Via the federal Transpeninsular Scenic Highway number 1-D toll road until the Popotla junction, from the Popotla junction via Corridor 2000 to the Tijuana- Tecate toll junction, from the Tijuana-Tecate toll junction via the Industrial Boulevard to the Otay Gate junction, from the Otay Gate junction to the Mesa de Otay customs section, B.C.; or

Via federal highway number 1 until the El Sauzal junction, from the El Sauzal junction via the federal Ensenada-Tecate, B.C. highway number 3 free to the Tijuana-Tecate toll highway, from the Tijuana-Tecate highway until reaching the Otay Gate junction, from the Otay Gate junction to the Mesa de Otay customs section, B.C.

From the Ensenada customs office to the Tecate customs office:

Via federal highway number 1 free until the El Sauzal junction, from the El Sauzal junction via the federal Ensenada-Tecate, B.C. highway number 3 free to the Tecate customs office; or

Via the federal Transpeninsular Scenic Highway number 1-D toll road until the Popotla junction, from the Popotla junction via Corridor 2000 to the Tijuana- Tecate toll junction, from the Tijuana-Tecate toll junction via the federal Ensenada Tecate highway number 3 free to the Boulevard Ferrocarril junction, from the Boulevard Ferrocarril junction to the Tecate customs office.

From the Ensenada customs office to the Mexicali customs office:

Via federal highway 1 free until the El Sauzal junction, from the El Sauzal junction via the federal Ensenada-Tecate-Mexicali, B.C. highway number 3 free to the Mexicali customs office; or

Via the federal Transpeninsular Scenic Highway number 1-D toll road until the Popotla junction, from the Popotla junction via Corridor 2000 to the junction Tijuana-Tecate toll, from the Tijuana-Tecate toll junction continuing on the federal Ensenada-Tecate-Mexicali highway number 3 free to the Mexicali customs office.

In the case of transporters who begin international transit through national territory at the customs offices of Tijuana, Tecate or Mexicali, they must follow the route in reverse order to the described.

II.

From the Guaymas customs office to the Nogales customs office via federal highway number 15 between the following points:

From Guaymas to
Hermosillo.

From Hermosillo to
Santa Ana.

From Santa Ana to
Imuris.

From Imuris to
Nogales.

In the case of transporters who begin international transit through national territory at the Nogales customs office, they must follow the route in reverse order to the described.

Sincerely.

Mexico City, December 15, 2023. - In substitution for the absence of the Head of the Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona signs. - Rubric.

ANNEX 12 OF THE GENERAL FOREIGN TRADE RULES FOR 2024

Goods that may leave the national territory under the temporary export regime

For the purposes of article 116, fraction IV of the Law, in relation to rule 4.4.5., the goods by which the exit from the national territory under the temporary export regime will proceed are made known, indicated below:

Tariff fraction and
NICO

Description

Note

1701.12.05

From beet.

Sugar whose weight content of sucrose, in dry state, has a polarization equal to or greater than 99.2 but less than 99.5 degrees.

Sugar whose weight content of sucrose, in dry state, has a polarization less than 99.2 degrees.

1701.13.01

Cane sugar mentioned in Note 2 of subheading of this
Chapter.

1701.14.91

The other cane sugars.

Sugar whose weight content of sucrose, in dry state, has a polarization equal to or greater than 99.2 but less than 99.5 degrees.

Sugar whose weight content of sucrose, in dry state, has a polarization less than 99.2 degrees.

1701.91.04

With added flavoring or coloring.

Sugar whose weight content of sucrose, in dry state, has a polarization equal to or greater than 99.2 degrees.

Sugar whose weight content of sucrose, in dry state, has a polarization less than 99.2 degrees.

1701.99.99

The others.

Sugar whose weight content of sucrose, in dry state, has a polarization equal to or greater than 99.5 but less than 99.7 degrees.

Sugar whose weight content of sucrose, in dry state, has a polarization equal to or greater than 99.7 but less than 99.9 degrees.

The others.

1702.90.01

Refined liquid sugar and invert sugar.

1806.10.01

With a sugar content greater than or equal to 90%, by weight.

2106.90.05

Flavored syrups or with added colorants.

Sincerely.

Mexico City, December 15, 2023. - In substitution for the absence of the Head of the Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona signs. - Rubric.

ANNEX 14 OF THE GENERAL FOREIGN TRADE RULES FOR 2024

Import or export of hydrocarbons, petroleum products, petrochemical products and sulfur, through weekly or monthly declarations

For the purposes of article 11 of the Law, in relation to rule 3.7.32., the hydrocarbons, petroleum products, petrochemical products and sulfur that may be imported or exported, through weekly or monthly declarations, are indicated below:

Tariff fraction and NICO

Description

Note

2503.00.02

Sulfur of any kind, except sublimed, precipitated and colloidal.

Raw sulfur and unrefined sulfur.

2707.10.01

Benzol (benzene).

2707.20.01

Toluol (toluene).

2707.30.01

Xylol (xylenes).

2707.50.91

The other mixtures of aromatic hydrocarbons that distill, including losses, a proportion greater than or equal to 65% in volume at 250°C, according to ISO 3405 method (equivalent to the ASTM D 86 method).

2707.99.99

The others.

2709.00.05

Heavy, medium and light crude petroleum oils.

Heavy.

Medium.

Light.

2710.12.99

The others.

Pure mineral oils from petroleum, in tank cars, tank ships or tank trucks.

Naphtha precursor of aromatics.

Aviation gasoline.

Gasoline with octane rating less than 87.

Gasoline with octane rating greater than or equal to 87 but less than 92.

Gasoline with octane rating greater than or equal to 92 but less than 95.

Hexane; heptane.

The other gasolines.

The others.

2710.19.99

The others.

Pure mineral oils from petroleum, without additives (basic lubricating oils), in tank cars, tank ships or tank trucks.

Diesel oil (gas oil) and its mixtures, with sulfur content less than or equal to 15 ppm.

Diesel oil (gas oil) and its mixtures, with a sulfur content greater than 15 ppm but less than or equal to 500 ppm.

Fuel oil (combustóleo).

Turbosine, kerosene (lamp oil) and their mixtures.

The other diesel oils (gas oils) and their mixtures.

The other mixtures of hydrocarbons (n-alkanes, isoalkanes and cycloalkanes) with a chain length of at least 95% C11 to C16, with boiling range between 200°C and 280°C according to ASTM D86 standard, whose hydrocarbon content is equal to or less than 1.0% by weight.

The others.

2711.11.01

Natural gas.

2711.12.01

Propane.

2711.13.01

Butanes.

2711.14.01

Ethylene, propylene, butylene and butadiene.

2711.19.01

Butane and propane, mixed together, liquefied.

2711.19.99

The others.

2711.21.01

Natural gas.

2712.10.01

Vaseline.

2713.11.01

Uncalcined.

2713.90.91

The other residues of petroleum oils or bituminous mineral oils.

2802.00.01

Sublimed or precipitated sulfur; colloidal sulfur.

2803.00.02

Furnace black.

2803.00.99

The others.

2804.10.01

Hydrogen.

2806.10.01

Hydrogen chloride (hydrochloric acid).

2807.00.01

Sulfuric acid; oleum.

2811.19.99

The others.

2811.21.03

Carbon dioxide.

Carbon dioxide (carbonic anhydride) in liquid or gaseous state.

2811.29.99

The others.

2813.10.01

Carbon disulfide.

2814.10.01

Anhydrous ammonia.

2814.20.01

Ammonia in aqueous solution.

2827.10.01

Ammonium chloride.

2827.39.99

The others.

2901.10.05

Saturated.

Butane.

Hexane; heptane.

The others.

2901.21.01

Ethylene.

2901.22.01

Propene (propylene).

2901.23.01

Butene (butylene) and its isomers.

2901.24.01

Buta-1,3-diene and isoprene.

2901.29.99

The others.

2902.11.01

Cyclohexane.

2902.19.99

The others.

Cicloterpénicos.

The others.

2902.20.01

Benzene.

2902.30.01

Toluene.

2902.41.01

o-Xylene.

2902.42.01

m-Xylene.

2902.43.01

p-Xylene.

2902.44.01

Mixtures of xylene isomers.

2902.50.01

Styrene.

2902.60.01

Ethylbenzene.

2902.70.01

Cumene.

2902.90.99

The others.

2903.11.01

Chloromethane (methyl chloride) and chloroethane (ethyl chloride).

2903.12.01

Dichloromethane (methylene chloride).

2903.13.02

Chloroform (trichloromethane).

Chloroform, Q.P. or U.S.P.

2903.14.01

Carbon tetrachloride.

2903.15.01

Ethylene dichloride (ISO) (1,2-dichloroethane).

2903.19.99

The others.

2903.21.01

Vinyl chloride (chloroethylene).

2903.22.01

Trichloroethylene.

2903.23.01

Tetrachloroethylene (perchloroethylene).

2903.41.01

Trifluoromethane (HFC-23).

2903.42.01

Difluoromethane (HFC-32).

2903.43.01

Fluoromethane (HFC-41), 1,2-difluoroethane (HFC-152) and 1,1- difluoroethane (HFC-152a).

1,2-difluoroethane (HFC-152).

1,1-difluoroethane (HFC-152a).

The others.

2903.44.01

Pentafluoroethane (HFC-125), 1,1,1-trifluoroethane (HFC-143a) and 1,1,2- trifluoroethane (HFC-143).

2903.45.01

1,1,1,2-Tetrafluoroethane (HFC-134a) and 1,1,2,2-tetrafluoroethane (HFC- 134).

2903.46.01

1,1,1,2,3,3,3-Heptafluoropropane (HFC-227ea), 1,1,1,2,2,3- hexafluoropropane (HFC-236cb), 1,1,1,2,3,3-hexafluoropropane (HFC-236ea) and 1,1,1,3,3,3-hexafluoropropane (HFC-236fa).

1,1,1,2,3,3,3-Heptafluoropropane (HFC-227ea), 1,1,1,2,2,3- hexafluoropropane (HFC-236cb), 1,1,1,2,3,3-hexafluoropropane (HFC- 236ea) and 1,1,1,3,3,3-hexafluoropropane (HFC-236fa).

2903.47.01

1,1,1,3,3-Pentafluoropropane (HFC-245fa) and 1,1,2,2,3- pentafluoropropane (HFC-245ca).

2903.48.01

1,1,1,3,3-Pentafluorobutane (HFC-365mfc) and 1,1,1,2,2,3,4,5,5,5- decafluoropentane (HFC-43-10mee).

2903.49.99

The others.

2903.51.01

2,3,3,3-Tetrafluoropropene (HFO-1234yf), 1,3,3,3-tetrafluoropropene (HFO-1234ze) and (Z)-1,1,1,4,4,4-hexafluoro-2-butene (HFO-1336mzz).

2903.59.99

The others.

2903.69.99

The others.

2905.11.01

Methanol (methyl alcohol).

2905.12.02

Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol).

Propan-1-ol (propyl alcohol).

The others.

2905.13.01

Butan-1-ol (n-butyl alcohol).

2905.29.99

The others.

2905.31.01

Ethylene glycol (ethanediol).

2909.19.99

The others.

Methyl tert-butyl ether.

2909.41.01

2,2'-Oxydiethanol (diethylene glycol).

2909.49.03

Triethylene glycol.

2910.10.01

Oxirane (ethylene oxide).

2910.20.01

Methyloxirane (propylene oxide).

2912.11.01

Methanal (formaldehyde).

2912.12.01

Ethanal (acetaldehyde).

2912.19.99

The others.

2914.12.01

Butanone (methyl ethyl ketone).

2915.21.01

Acetic acid.

2915.32.01

Vinyl acetate.

2915.50.99

The others.

Propionic acid.

2915.60.01

Butanoic acid (Butyric acid).

2916.11.01

Acrylic acid and its salts.

2916.12.01

Methyl or ethyl acrylate.

2916.12.02

Butyl acrylate.

2916.12.03

2-ethylhexyl acrylate.

2916.14.01

Methyl methacrylate.

2917.36.01

Terephthalic acid and its salts.

2921.11.05

Mono-, di- or trimethylamine.

Monomethylamine.

Dimethylamine.

Trimethylamine.

2921.21.02

Ethylenediamine and its salts.

Ethylenediamine (1,2-diaminoethane).

2926.10.01

Acrylonitrile.

2926.90.99

The others.

2929.10.04

Toluene diisocyanate.

2931.90.99

The others.

3811.90.99

The others.

3815.19.99

The others.

3815.90.99

The others.

Prepared catalysts.

3817.00.01

Dodecylbenzene-based mixture.

3824.81.01

Containing oxirane (ethylene oxide).

3824.84.01

Containing aldrin (ISO), camphenechloro (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).

3824.86.01

Containing pentachlorobenzene (ISO) or hexachlorobenzene (ISO) .

Containing pentachlorobenzene (ISO) or hexachlorobenzene (ISO).

3824.87.01

Containing perfluorooctane sulfonic acid or its salts, perfluorooctane sulfonamides or perfluorooctane sulfonyl fluoride.

3824.88.01

Containing tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers.

3824.89.01

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-yl) methyl methyl and methylphosphonate of bis[(5-ethyl-2-methyl-2-oxide-1,3,2- dioxaphosphinan-5-yl)methyl].

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.

3824.99.99

The others.

3901.10.03

Polyethylene with density less than 0.94.

Polyethylene with density less than 0.94, except that included in the commercial identification number 3901.10.03.02.

3901.20.01

Polyethylene with density greater than or equal to 0.94.

3901.90.99

The others.

3902.10.01

Without added furnace black.

3903.19.99

The others.

Crystal polystyrene.

3904.10.01

Poly(vinyl chloride) (P.V.C.) obtained by the process of emulsion polymerization that, in dispersion (50% resin and 50% dioctyl phthalate), has a fineness of 7 Hegman minimum.

Poly(vinyl chloride) (P.V.C.) obtained by the emulsion polymerization process that, in dispersion (50% resin and 50% dioctyl phthalate), has a fineness of 7 Hegman minimum.

3904.10.02

Poly(vinyl chloride) (P.V.C.) obtained by the process of emulsion polymerization, whose particle size is 30 microns, which when sintered in a sheet of 0.65 mm thickness is uniformly wetted in one second (in electrolyte of 1.280 specific gavity) and with a pore size of 14 to 18 microns with a Gurley porosity greater than 35 seconds (with a Gurley No. 4110).

Poly(vinyl chloride) (P.V.C.) obtained by the emulsion polymerization process, whose particle size is 30 microns, which when sintered in a sheet of 0.65 mm thickness is uniformly wetted in one second (in electrolyte of 1.280 specific gavity) and with a pore size of 14 to 18 microns with a Gurley porosity greater than 35 seconds (with a Gurley No. 4110).

3904.10.03

Poly(vinyl chloride) (P.V.C.) obtained by the processes of mass or suspension polymerization.

3904.10.04

Poly(vinyl chloride) (P.V.C.) obtained by the process of emulsion or dispersion polymerization, except that included in the tariff fractions 3904.10.01 and 3904.10.02.

Poly(vinyl chloride) (P.V.C.) obtained by the emulsion polymerization process or dispersion, except that included in the fractions tariff 3904.10.01 and 3904.10.02.

3904.10.99

The others.

3909.40.99

The others.

Resins resulting from the condensation of phenol and its derivatives, with formaldehyde, and/or paraformaldehyde, with or without addition of modifiers.

3910.00.01

Silicone resins ("potting compound") for electronic use.

3910.00.02

Poly(methyl-phenyl-siloxane) resins, even if they are pigmented.

3910.00.03

Alfa-Omega-Dihydroxy-dimethyl polysiloxane, except that included in the tariff fraction 3910.00.05.

Alfa-Omega-Dihydroxy-dimethyl polysiloxane, except that included in tariff fraction 3910.00.05.

3910.00.04

Hot-crosslinkable silicone elastomer ("Silicone rubber").

3910.00.05

Alfa-Omega-Dihydroxy-dimethyl siloxane with a viscosity greater than or equal to 50 cps, but less than 100 cps, and a chain size of 50 to 120 monomers, free of cyclics.

3910.00.99

The others.

3915.10.01

Of ethylene polymers.

3920.20.05

Of propylene polymers.

The others.

Respectfully.

Mexico City, December 15, 2023. - In substitution for the absence of the Head of the Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona, signs. -

Rubric.

ANNEX 15 OF THE GENERAL FOREIGN TRADE RULES FOR 2024

Maximum distances and timeframes in natural days for transit arrival

For the purposes of articles 128, first paragraph, and 132, first paragraph of the Law, in relation to rules 4.6.17. and 4.6.20., fraction II, third paragraph, the distances and maximum timeframes in natural days for the transfer of goods for the arrival of transits are made known, as follows:

Part 1

Customs from:

No.

Agua
Prieta.

In Agua
Prieta,
Sonora.

Ensenada.

In
Ensenada,
Baja
California.

987

Guaymas.

In
Guaymas,
Sonora.

517

1131

La Paz.

In La Paz,
Baja
California
Sur.

2232

1345

2371

Mazatlán.

In
Mazatlán,
Sinaloa.

1299

1913

782

3158

Mexicali.

In
Mexicali,
Baja
California.

730

257

830

1502

1612

Naco.

In Naco,
Sonora.

994

517

2239

2299

737

Nogales.

In
Nogales,
Sonora.

259

890

413

2135

1195

633

280

San Luis
Río
Colorado.

In San
Luis Río
Colorado,
Sonora.

659

328

759

1573

1541

704

666

562

Sonoyta.

In
Sonoyta,
Sonora.

459

528

559

1877

1340

271

500

362

200

Tecate.

In Tecate,
Baja
California.

870

112

1019

1357

1349

189

926

822

211

411

Tijuana.

In Tijuana,
Baja
California.

919

112

1019

1357

1349

189

975

822

252

460

Ciudad
Acuña.

In Acuña,
Chihuahua.

1776

3102

1971

4451

1189

2801

2277

2381

2730

2137

2991

Chihuahua.

In
Chihuahua,
Chihuahua.

767

2941

1809

3147

1029

2641

837

2221

2570

1115

2831

1074

Puerto
Palomas.

In
Ascención,
Chihuahua.

292

3315

2184

4671

1402

3014

2117

2601

2943

751

3201

1449

375

Ciudad
Juárez.

In Ciudad
Juárez,
Chihuahua.

392

1417

902

2728

1402

1121

476

708

2050

850

1260

1309

1449

375

230

Ojinaga.

In Ojinaga,
Chihuahua.

993

1910

1388

3371

1246

1606

1075

1193

1535

1335

1740

1795

1349

224

729

599

Piedras
Negras.

In Piedras
Negras,
Coahuila.

1865

3212

2081

4461

1299

2951

2387

2491

2870

2468

2651

1036

1411

1260

Torreón.

In Torreón,
Coahuila.

1223

2481

1353

3731

571

2231

1662

1766

2160

1906

2416

618

456

831

680

580

Colombia.

In
Colombia,
Nuevo
León.

1815

3071

1945

4321

1163

2477

2257

2361

2748

2498

2617

299

1048

1423

1272

210

592

Monterrey.

In Mariano
Escobedo,
Nuevo
León.

1500

2841

1715

4091

933

2021

2024

2128

2550

2268

2161

2281

480

818

1193

1042

442

362

230

Matamoros.

In
Matamoros,
Tamaulipas .

1799

3169

2031

4414

1256

2566

2347

2451

2800

2591

2706

2254

648

1141

1516

1365

765

681

349

323

Ciudad
Miguel
Alemán.

In Ciudad
Miguel
Alemán,
Tamaulipas .

1885

3071

1945

4321

1163

2819

2257

2361

2748

2428

2512

2959

229

1048

1423

1458

210

592

230

349

Nuevo
Laredo.

In Nuevo
Laredo,
Tamaulipas .

1815

3071

1945

432

1163

2477

2257

2361

2748

2498

2512

2617

299

1048

1423

1272

210

592

230

349

230

Part 2

Ciudad
Reynosa.

In Ciudad
Reynosa,
Tamaulipas.

1701

3071

1940

4316

1158

2468

2247

2351

2743

2493

2510

550

1048

1418

1267

461

587

551

225

251

Tampico y
Altamira.

In Tampico,
Tamaulipas.

2025

3101

1968

4341

1186

2841

2277

2381

2770

2528

2991

1005

1443

1718

1572

967

1552

755

525

498

755

Tuxpan.

In Tuxpan,
Veracruz.

2218

3351

2216

4591

1434

3091

2527

2631

3020

2717

2844

2932

1198

1536

1911

1765

1160

1157

948

718

691

948

Aguascalientes .

In
Aguascalientes ,
Aguascalientes .

2087

2616

1485

3961

759

2313

1794

1898

2244

2072

2501

1003

1971

1346

1195

953

515

817

587

826

817

Guadalajara.

In
Guadalajara,
Jalisco.

2394

2418

1281

3661

505

2117

1596

1700

2046

1844

2301

1180

1060

1535

1384

1260

704

1006

894

1012

1006

100

Manzanillo.

In Manzanillo,
Colima.

2588

2621

1496

3158

714

1612

1752

1856

1541

2257

2413

1529

1472

1847

1698

1454

1011

1318

1088

1324

1318

131

Lázaro
Cárdenas.

In Lázaro
Cárdenas,
Michoacán.

2805

2921

1791

4221

1062

2621

2097

2201

2550

2649

2761

1803

1979

2051

2088

1671

1223

1535

1305

1437

1535

153

Querétaro.

In Querétaro,
Querétaro.

2241

2781

1650

4031

868

2521

1957

2061

2450

2210

2217

1143

1230

1605

1454

1107

774

971

741

860

971

Toluca.

In Toluca,
Estado de
México.

2527

3021

1890

4261

1108

2761

2197

2301

2690

2367

2951

1424

1518

1893

1649

1393

1085

1257

1027

1034

1257

125

Acapulco.

In Acapulco,
Guerrero.

2871

3351

2221

4701

1440

3051

2527

2631

2980

2909

3122

1776

1862

2231

1970

1737

1408

1601

1371

1378

1601

160

Coatzacoalcos.

In
Coatzacoalcos,
Veracruz.

2842

3731

2601

4971

1818

3431

2909

3013

3360

3170

3619

1822

2160

2531

2389

1786

1704

1576

1342

1315

1576

157

Puebla.

In Puebla,
Puebla.

2587

3122

1991

4371

1209

2861

2297

2401

2790

2551

3810

3010

1484

1578

1953

1795

1453

1145

1317

1087

1094

1517

151

Veracruz.

In Veracruz,
Veracruz.

2531

3421

2291

4671

1510

3166

2606

2710

3095

2859

3351

1511

1849

2221

2271

2078

1473

1470

1261

1031

1004

1261

126

Cancún.

In Cancún,
Quintana Roo.

3541

4681

3491

5931

2771

4391

3867

3971

4320

4205

4581

2871

3215

3591

3425

2831

2761

2621

2401

2371

2621

262

Ciudad del
Carmen.

In Ciudad del
Carmen,
Campeche.

3179

4061

2931

5313

2175

3771

3267

3351

3700

3510

3951

2159

2471

2841

2726

2119

2018

1913

1679

1652

1913

191

Ciudad
Hidalgo.

In Ciudad
Hidalgo,
Chiapas.

3685

3981

2851

5221

2071

3721

3157

3261

3650

3846

2991

2661

2681

3051

2701

2551

2241

2415

2185

2106

2415

241

Progreso.

In Progreso,
Yucatán.

3571

4291

3165

5541

2381

4701

3547

3651

4630

3939

4261

2551

2891

3261

3161

2510

2441

2301

2071

1881

2301

230

Subteniente
López.

In Subteniente
López,
Quintana Roo.

3581

4471

3341

5716

2551

4170

3647

3751

4099

3910

4361

2561

2901

3301

3125

2531

2441

2316

2081

2051

2316

231

Salina Cruz.

In Salina
Cruz, Oaxaca.

3285

3581

2451

4821

1665

3321

2757

3861

3250

3462

3710

2261

2271

2651

2428

2151

1843

2015

1785

1554

2015

201

Aeropuerto
Internacional de la Ciudad de México.

In the City of Mexico.

2461

2991

1865

4241

1084

2741

2177

2281

2670

2425

2881

1358

1451

1827

1669

1327

1091

961

968

1091

109

México.

In the City of Mexico.

2161

2991

1865

4241

1084

2741

2177

2281

2670

2425

2881

1358

1451

1827

1669

1327

1019

1091

961

968

1091

109

Guanajuato.

In Silao,
Guanajuato.

2016

2594

1513

3962

733

2329

1993

1925

2262

2061

2461

2500

1070

1118

1589

1470

1227

1016

678

913

648

802

819

869

Part 3

508

701

193

812

560

855

998

746

929

251

1313

1058

1191

576

312

1447

1064

871

754

546

348

870

539

490

308

363

626

660

1044

610

417

503

603

770

593

200

1388

880

761

914

907

709

361

632

476

1325

817

624

1239

1313

1575

1234

955

801

990

1104

596

339

630

704

966

646

346

192

536

569

1014

506

313

928

1090

1274

954

654

500

834

311

308

2381

1872

1679

2371

2631

2291

2010

1859

2174

1055

1624

1366

1662

1154

961

1644

1650

1912

1571

1294

1138

1456

337

906

648

718

1877

1369

1477

1660

1781

1833

1743

1444

1290

1124

854

1350

1099

1571

838

2061

1551

1358

2021

1923

2140

1989

1687

1538

1853

565

1303

1045

321

397

1250

2061

1557

1364

1979

2051

2315

1974

1697

1541

1859

740

1309

1051

379

368

1256

382

1477

1270

1077

1260

1381

1397

1307

1044

890

680

302

950

799

1486

768

436

1165

1042

978

470

351

504

578

840

520

220

410

735

126

434

1793

1072

1224

1472

1475

824

978

470

351

504

578

840

520

220

410

735

126

434

1793

1072

1224

1472

1475

824

875

586

602

159

258

556

518

137

346

733

937

466

742

1941

1256

1519

1659

1656

1086

500

Respectfully.

Mexico City, December 15, 2023. - In substitution for the absence of the Head of the Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona, signs. -

Rubric.

ANNEX 16 OF THE GENERAL FOREIGN TRADE RULES FOR 2024

Customs authorized to process customs clearance of goods that begin international transit at the northern border and end it at the southern border of the country or vice versa, as well as the authorized fiscal routes for such effect

For the purposes of article 131, fraction III of the Law, in relation to rule 4.6.20., the customs authorized to process the clearance of goods by which international transit begins at the northern border and concludes at the southern border of the country or vice versa, as well as the authorized fiscal routes for such effect, are made known, as follows:

Customs authorized to process customs clearance of goods in international transit:

Customs: from Colombia, from Ciudad Reynosa, from Ojinaga, from Matamoros, only by the Lucio Blanco-Los Indios customs section, from Subteniente López and from Ciudad Hidalgo.

II.

Authorized fiscal routes for international transit through national territory:

Fiscal route by which transporters must carry out their route from the customs of Ciudad Reynosa or Matamoros (Lucio Blanco-Los Indios customs section):

From Ciudad Reynosa or Matamoros, only by the Lucio Blanco-Los Indios customs section to San Fernando, Tamaulipas:

From San Fernando, Tamaulipas.

Los Rayones, Tamaulipas.

From Los Rayones, Tamaulipas.

Santander Jiménez,
Tamaulipas.

From Santander Jiménez,
Tamaulipas.

Güemez, Tamaulipas.

From Güemez, Tamaulipas.

Ciudad Victoria, Tamaulipas.

From Ciudad Victoria, Tamaulipas.

Zaragoza, Tamaulipas.

From Zaragoza, Tamaulipas.

Estación Manuel, Tamaulipas.

From Estación Manuel, Tamaulipas.

Tampico, Tamaulipas.

From Tampico, Tamaulipas.

Pueblo Viejo, Veracruz.

From Pueblo Viejo, Veracruz.

Ciudad Cuauhtémoc,
Veracruz.

From Ciudad Cuauhtémoc, Veracruz.

Tampico Alto, Veracruz.

From Tampico Alto, Veracruz.

Ozuluama, Veracruz.

From Ozuluama, Veracruz.

Naranjos, Veracruz.

From Naranjos, Veracruz.

Potrero del Llano, Veracruz.

From Potrero del Llano, Veracruz.

Álamo, Veracruz.

From Álamo, Veracruz.

Tihuatlán, Veracruz.

From Tihuatlán, Veracruz.

Gutiérrez Zamora, Veracruz.

From Gutiérrez Zamora, Veracruz.

Nautla, Veracruz.

From Nautla, Veracruz.

Palma Sola, Veracruz.

From Palma Sola, Veracruz.

Cardel, Veracruz.

From Cardel, Veracruz.

Pte. Santa Fe San Julián,
Veracruz.

From Pte. Santa Fe San Julián, Veracruz.

Paso del Toro, Veracruz.

In the case of transporters heading to Guatemala, from Paso del Toro, they must follow the following route:

From Paso del Toro, Veracruz.

La Tinaja, Veracruz.

From La Tinaja, Veracruz.

Tierra Blanca, Veracruz.

From Tierra Blanca, Veracruz.

Alemán, Veracruz.

From Alemán, Veracruz.

Sayula, Veracruz.

From Sayula, Veracruz.

Palomares, Oaxaca.

From Palomares, Oaxaca.

Matías Romero, Oaxaca.

From Matías Romero, Oaxaca.

La Ventosa, Oaxaca.

From La Ventosa, Oaxaca.

Tapanatepec , Oaxaca.

From Tapanatepec , Oaxaca.

Arriaga, Chiapas.

From Arriaga, Chiapas.

Tonalá, Chiapas.

From Tonalá, Chiapas.

Pijijiapan, Chiapas.

From Pijijiapan, Chiapas.

Huixtla, Chiapas.

From Huixtla, Chiapas.

Tapachula, Chiapas.

From Tapachula, Chiapas.

Ciudad Hidalgo, Chiapas.

In the case of transporters heading to Belize, from Paso del Toro, they must follow the following route:

From Paso del Toro, Veracruz.

Alvarado, Veracruz.

From Alvarado, Veracruz.

Tula, Veracruz.

From Tula, Veracruz.

San Andrés, Veracruz.

From San Andrés, Veracruz.

Acayucan, Veracruz.

From Acayucan, Veracruz.

Minatitlán, Veracruz.

From Minatitlán, Veracruz.

Coatzacoalcos, Veracruz.

From Coatzacoalcos, Veracruz.

Cárdenas, Tabasco.

From Cárdenas, Tabasco.

Villahermosa, Tabasco.

From Villahermosa, Tabasco.

Escárcega, Campeche.

From Escárcega, Campeche.

Subteniente López,
Quintana Roo.

To carry out the route from Ciudad Reynosa or Matamoros, only by the section aduanera of Lucio Blanco-Los Indios to Ciudad Hidalgo, Chiapas, the transporter must use federal highways 97, 101, 132, 180, 180D, 145, 147, 190 and 200.

To carry out the route from Ciudad Reynosa or Matamoros, only by the section aduanera of Lucio Blanco-Los Indios to Belize, the transporter must use the federal highways 97, 101, 132, 180, 180D and 186.

Transporters coming from the customs of Colombia must use the border highway number 2 until joining federal highway 97 from Reynosa, having to use the highways indicated in the last two paragraphs of subsection a), of the present fraction, as appropriate:

From Ojinaga, Chihuahua.

Camargo, Chihuahua.

From Camargo, Chihuahua.

Jiménez, Chihuahua.

From Jiménez, Chihuahua.

Entronque San Rafael, Durango.

From Entronque San Rafael, Durango.

Entronque Ceballos, Durango.

From Entronque Ceballos. Durango.

Cartagena, Durango.

From Cartagena, Durango.

Bermejillo, Durango.

From Bermejillo, Durango.

Entronque El Vergel, Durango.

From Entronque El Vergel, Durango.

Entronque Pedriceña, Durango.

From Entronque Pedriceña, Durango.

Entronque Cuencamé, Durango.

From Entronque Cuencamé, Durango.

Entronque San Isidro, Zacatecas.

From Entronque San Isidro, Zacatecas.

Libramiento de Fresnillo, Zacatecas.

From Libramiento de Fresnillo, Zacatecas.

La Providencia, Zacatecas.

From La Providencia, Zacatecas.

Entronque Víctor Rosales,
Zacatecas.

From Entronque Víctor Rosales, Zacatecas.

Libramiento de Víctor Rosales, Zacatecas.

From Libramiento de Víctor Rosales, Zacatecas.

Entronque Calera, Zacatecas.

From Entronque Calera, Zacatecas.

Entronque Buena Vista, Querétaro.

From Entronque Buena Vista, Querétaro.

Libramiento de Querétaro.

From Libramiento de Querétaro.

Entronque El Colorado, Querétaro.

From Entronque El Colorado, Querétaro.

Palmillas, Querétaro.

From Palmillas, Querétaro.

Entronque Jilotepec, México.

From Entronque Jilotepec, México.

Libramiento Norte de la Ciudad de México (Entronque Jilotepec - Entronque Autopista México Puebla) .

From Libramiento Norte de la Ciudad de México (Entronque Jilotepec - Entronque Autopista México Puebla).

Entronque Libramiento Norte de la Ciudad de México Entronque Puebla.

From Entronque Libramiento Norte de la Ciudad de México Entronque Puebla.

Entronque Puebla.

From Entronque Puebla.

Entronque Acatzingo, Puebla.

From Entronque Acatzingo, Puebla.

Ciudad Mendoza, Veracruz.

From Ciudad Mendoza, Veracruz.

Entronque la Luz, Veracruz.

From Entronque la Luz, Veracruz.

Entronque Córdoba, Veracruz.

From Entronque Córdoba, Veracruz.

Entronque La Tinaja, Veracruz.

From Entronque La Tinaja, Veracruz.

Entronque Isla, Veracruz.

From Entronque Isla, Veracruz.

Cosoleacaque, Veracruz.

From Cosoleacaque, Veracruz.

Entronque Minatitlán, Veracruz.

From Entronque Minatitlán, Veracruz.

Nuevo Teapa, Veracruz.

In the case of transporters heading to Guatemala, they must follow the following route from Nuevo Teapa:

From Nuevo Teapa, Veracruz.

Entronque Las Choapas,
Veracruz.

From Entronque Las Choapas, Veracruz.

Entronque Nuevo Sacrificio,
Veracruz.

From Entronque Nuevo Sacrificio, Veracruz.

Entronque Raudales, Chiapas.

From Entronque Raudales, Chiapas.

San Antonio, Chiapas.

From San Antonio, Chiapas.

Entronque Ocozocuautla,
Chiapas.

From Entronque Ocozocuautla, Chiapas.

Entronque Montes Azules,
Chiapas.

From Entronque Montes Azules, Chiapas.

Entronque Jiquipilas, Chiapas.

From Entronque Jiquipilas, Chiapas.

Entronque Tierra y Libertad,
Chiapas.

From Entronque Tierra y Libertad, Chiapas.

Entronque, Arriaga, Chiapas.

From Entronque Arriaga, Chiapas.

Ciudad Hidalgo, Chiapas.

In the case of transporters heading to Subteniente López, they must follow the following route from Nuevo Teapa:

From Nuevo Teapa, Veracruz.

Entronque Agua Dulce, Veracruz.

From Entronque Agua Dulce, Veracruz.

Entronque Chontalpa, Tabasco.

From Entronque Chontalpa, Tabasco.

Villahermosa, Tabasco.

From Villahermosa, Tabasco.

Entronque El Barril, Tabasco.

From Entronque El Barril, Tabasco.

Entronque Emiliano Zapata,
Chiapas.

From Entronque Emiliano Zapata, Chiapas.

San Marco, Campeche.

From San Marco, Campeche.

Subteniente López, Quintana Roo.

To carry out the route from Ojinaga to Ciudad Hidalgo, Chiapas, the transporter must use federal highways 18, 45D, 49D, 49, 40D, 40, 57D, M40D, 150D, 145D, 180D, 180, 190, 190D and 200.

To carry out the route from Ojinaga to Belize, the transporter must use the federal highways 18, 45D, 49D, 49, 40D, 40, 57D, M40D, 150D, 145D, 180D, 180 and 186.

In the case of transporters who begin international transit through national territory in the customs of Ciudad Hidalgo or Subteniente López, they must follow the route in reverse order to that described.

Respectfully.

Mexico City, December 15, 2023. - In substitution for the absence of the Head of the Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona, signs. -

Rubric.

ANNEX 17 OF THE GENERAL FOREIGN TRADE RULES FOR 2024

Goods for which international transit through national territory will not proceed

For the purposes of article 131, second paragraph of the Law, in relation to rule 4.6.21., the goods for which international transit through national territory will not proceed are made known, indicated below:

Content

Goods whose tariff is higher than 35% according to the TIGIE.

II.

Used tires and goods.

III.

Used clothing.

IV.

Pesticides, fertilizers and toxic substances.

Hazardous waste and goods that cause ecological and environmental imbalances.

VI.

Weapons, cartridges, explosives and other goods subject to permit or authorization from SEDENA.

VII.

Prohibited goods.

VIII.

Electrical, electronic and household appliances.

IX.

Regarding the following goods:

Butter and fats.

Beer.

Cigars.

Plywood.

Diapers.

Textiles.

Accessories for the clothing industry, suitcases, shoes and others.

Footwear.

Tools.

Bicycles.

Toys.

Goods whose tariff is higher than 35% according to the TIGIE:

Tariff Fraction and NICO | Description | Note --- | --- | ---
0713.33.99 | Others. | 99 Others.
2101.11.02 | Liquid concentrated coffee extract, even if presented frozen. | 00 Liquid concentrated coffee extract, even if presented frozen.
2101.11.99 | Others. | 01 Unflavored instant coffee.
| | 99 Others.
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.

II.

Used tires and goods:

Tariff Fraction and NICO | Description | Note --- | --- | ---
4004.00.02 | Worn or unusable tires or covers. | 00 Worn or unusable tires or covers.
4012.20.01 | Of the types used in vehicles for the transport of passengers or goods on roads, including tractors, or in vehicles of heading 87.05. | 00 Of the types used in vehicles for the transport of passengers or goods on roads, including tractors, or in vehicles of heading 87.05.
4012.20.99 | Others. | 99 Others.
8708.70.99 | Others. | 01 Recognizable as designed exclusively for those included in commercial identification numbers 8701.91.01.00, 8701.92.01.00, 8701.93.01.00, 8701.94.01.00, 8701.95.01.00 and 8701.94.05.00.

	03 Rims (rings) without tires, with an external diameter less than or equal to 70 cm, except those included in commercial identification number 8708.70.99.02.
	04 Aluminum rims and aluminum alloy rims with a diameter greater than 57.15 cm (22.5 inches).
	99 Others.

III.

Used clothing:

Tariff Fraction and NICO | Description | Note --- | --- | ---
6309.00.01 | Worn clothing articles. | 00 Worn clothing articles.

IV.

Regarding pesticides, fertilizers and toxic substances provided for in the "Agreement establishing the goods whose import and export is subject to regulation by the agencies that make up the Intersecretariat 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, international transit through national territory will only be permitted if the interested parties have the corresponding authorization for their movement through national territory, issued by the competent authority.

Regarding hazardous waste and goods that cause ecological and environmental imbalances provided for in the "Agreement establishing the goods whose import and export is subject to regulation by the Ministry of Environment and Natural Resources", published in the DOF on December 26, 2020 and its subsequent modifications, international transit through national territory will only proceed when the interested parties have the ecological guides for their movement through national territory, issued by the competent authority.

VI.

Weapons, cartridges, explosives and other goods subject to permit or authorization from SEDENA:

Tariff Fraction and NICO | Description | Note --- | --- | ---
9301.10.02 | Artillery pieces (for example: cannons, howitzers and mortars). | 00 Artillery pieces (for example: cannons, howitzers and mortars).
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 | Others. | 00 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.
9303.10.99 | Others. | 00 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.
9303.90.99 | Others. | 00 Others.
9304.00.01 | Stun guns with hidden piston. | 00 Stun guns with hidden piston.
9304.00.99 | Others. | 00 Others.
9305.10.01 | Recognizable as designed exclusively for those included in tariff fraction 9304.00.01. | 00 Recognizable as designed exclusively for those included in tariff fraction 9304.00.01.
9305.10.99 | Others. | 00 Others.
9305.20.02 | Of long firearms of heading 93.03. | 00 Of long firearms of heading 93.03.
9305.99.99 | Others. | 00 Others.
9306.21.01 | Cartridges loaded with tear gas or toxic gases. | 00 Cartridges loaded with tear gas or toxic gases.
9306.21.99 | Others. | 00 Others.
9306.29.99 | Others. | 00 Others.
9306.30.04 | Parts. | 00 Parts.
9306.30.99 | Others. | 01 Caliber 45.

	02 Cartridges for "riveting pistols" and similar or for "stun guns".
	99 Others.
9306.90.03	Parts; bombs or grenades.
	02 Parts.
9306.90.99	Others.
9307.00.01	Sabers, swords, bayonets, lances and other cold weapons, their parts and scabbards.

VII.

Prohibited goods:

Tariff Fraction | Description | Note --- | --- | ---
0301.99.01 | Predators, in their states of fry, juveniles and adults. |
1208.90.03 | Of poppy (opium poppy). |
1209.99.07 | Of marijuana (Genus Cannabis), even when mixed with other seeds. |
1211.90.02 | Of marijuana (Genus Cannabis). |
1302.11.02 | Preparation for smoking. |
1302.19.02 | Of marijuana (Genus Cannabis). |
1302.39.04 | Derivatives of marijuana (Genus Cannabis). |
2833.29.03 | Thallium sulfate. |
2903.82.02 | 1,4,5,6,7,8,8-Heptachloro-3a,4,7,7a-tetrahydro-4,7-methanoindene (Heptachlor). |
2903.89.03 | 1,2,3,4,10,10-Hexachloro-1,4,4a,5,8,8a-hexahydro-endo-endo-1,4:5,8-dimethanonaphthalene (Isodrin). |
2910.50.01 | Endrin (ISO). |
2931.59.01 | O-(2,5-dichloro-4-bromophenyl)-O-methyl phenylthiophosphonate (Leptophos). |
2939.11.01 | Diacetylmorphine (Heroin), base or hydrochloride. |
3003.49.01 | Preparations based on Cannabis indica. |
3003.49.02 | Preparations based on acetyl morphine or its salts or derivatives. |
3004.49.01 | Preparations based on acetyl morphine or its salts or derivatives. |
3004.49.02 | Preparations based on Cannabis indica. |
4103.20.02 | Of turtle or caguama. |
4908.90.05 | Printed in color or black and white, presented for sale in envelopes or packages, even if they include chewing gum, sweets or any other type of article, containing drawings, figures or illustrations that represent childhood in a denigrating or ridiculous manner, in attitudes of incitement to violence, self-destruction or in any other form of antisocial behavior, known as "Garbage Pail Kids", for example, printed by any company or trade name. |
4911.91.05 | Printed in color or black and white, presented for sale in envelopes or packages, even if they include chewing gum, sweets or any other type of article, containing drawings, figures or illustrations that represent childhood in a denigrating or ridiculous manner, in attitudes of incitement to violence, self-destruction or in any other form of antisocial behavior, known as "Garbage Pail Kids", for example, printed by any company or trade name. |

VIII.

Electrical, electronic and household appliances:

Tariff Fraction and NICO | Description | Note --- | --- | ---
8521.10.02 | Of magnetic tape. | 01 Of cassettes with magnetic tape of width less than or equal to 13 mm.
8523.29.91 | Other recorded magnetic tapes. | 00 Other recorded magnetic tapes.
8523.29.99 | Others. | 01 Unrecorded magnetic tapes of width less than or equal to 4 mm.
| | 99 Others.
8523.41.01 | Write-on discs (known as CD-R; DVD-R, and other formats), for laser reading systems. | 00 Write-on discs (known as CD-R; DVD-R, and other formats), for laser reading systems.
8523.49.99 | Others. | 01 Discs for laser reading systems, for reproducing sound only.
8523.51.99 | Others. | 00 Others.
8527.21.01 | AM-FM radio receivers, even if they include civil band radio transmitters-receivers or satellite signal receivers, or inputs for "Bluetooth" or "USB". | 00 AM-FM radio receivers, even if they include civil band radio transmitters-receivers or satellite signal receivers, or inputs for "Bluetooth" or "USB".
8527.21.99 | Others. | 00 Others.
8527.91.02 | Combined with sound recorder or player. | 99 Others.
8528.71.01 | Incomplete or unfinished (even assemblies composed of all the parts specified in National Note 13 of Chapter 85 plus a power supply). | 00 Incomplete or unfinished (even assemblies composed of all the parts specified in National Note 13 of Chapter 85 plus a power supply).
8528.71.99 | Others. | 00 Others.
8528.72.01 | With screen less than or equal to 35.56 cm (14 inches), except high definition, projection type and those included in tariff fraction 8528.72.06. | 00 With screen less than or equal to 35.56 cm (14 inches), except high definition, projection type and those included in tariff fraction 8528.72.06.
8528.72.02 | With screen greater than 35.56 cm (14 inches), except high definition, projection type and those included in tariff fraction 8528.72.06. | 00 With screen greater than 35.56 cm (14 inches), except high definition, projection type and those included in tariff fraction 8528.72.06.
8528.72.03 | Projection type by cathode ray tubes, except high definition. | 00 Projection type by cathode ray tubes, except high definition.
8528.72.04 | High definition by cathode ray tube, except projection type. | 00 High definition by cathode ray tube, except projection type.
8528.72.05 | High definition projection type by cathode ray tubes. | 00 High definition projection type by cathode ray tubes.
8528.72.06 | With flat screen, even those recognizable as designed for automobiles. | 00 With flat screen, even those recognizable as designed for automobiles.

IX.

Regarding the following goods:

Butter and fats:

Tariff Fraction and NICO | Description | Note --- | --- | ---
1501.10.01 | Lard. | 00 Lard.
1501.20.91 | Other pork fats. | 00 Other pork fats.
1501.90.99 | Others. | 00 Others.
1502.10.01 | Tallow. | 00 Tallow.
1502.90.99 | Others. | 00 Others.
1503.00.02 | Stearin, lard oil, oleostearin, oleomargarine and tallow oil, not emulsified, mixed or prepared in any other way. | 00 Stearin, lard oil, oleostearin, oleomargarine and tallow oil, not emulsified, mixed or prepared in any other way.
1506.00.99 | Others. | 00 Others.
1516.10.01 | Fats and oils, animal, and their fractions. | 00 Fats and oils, animal, and their fractions.
1517.90.99 | Others. | 00 Others.
1522.00.01 | Degras; residues resulting from the treatment of fats or waxes, animal or vegetable. | 00 Degras; residues resulting from the treatment of fats or waxes, animal or vegetable.

Beer:

Tariff Fraction and NICO | Description | Note --- | --- | ---
2203.00.01 | Malt beer. | 00 Malt beer.

Cigars:

Tariff Fraction and NICO | Description | Note --- | --- | ---
2402.10.01 | Cigars (puros) (even tipped) and cigarillos (puritos), containing tobacco. | 00 Cigars (puros) (even tipped) and cigarillos (puritos), containing tobacco.
2402.20.01 | Cigarettes containing tobacco. | 00 Cigarettes containing tobacco.
2402.90.99 | Others. | 00 Others.

Plywood:

Tariff Fraction and NICO | Description | Note --- | --- | ---
4412.10.01 | Of bamboo. | 00 Of bamboo.
4412.31.01 | That have, at least, an external sheet of the following tropical woods: Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okumé, Obeché, Acajou d'Afrique, Sapelli, Mahogany, Palisandre de Para, Palisandre de Río and Palisandre de Rose. | 00 That have, at least, an external sheet of the following tropical woods: Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okumé, Obeché, Acajou d'Afrique, Sapelli, Mahogany, Palisandre de Para, Palisandre de Río and Palisandre de Rose.
4412.31.99 | Others. | 00 Others.
4412.33.91 | Others, that have, at least, an external sheet of wood other than coniferous, of the species: alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory or pecan (Carya spp.), horse chestnut (Aesculus spp.), linden (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane (Platanus spp.), poplar (Populus spp.), black locust (Robinia spp.), tulip tree (Liriodendron spp.) or walnut (Juglans spp.). | 00 Others, that have, at least, an external sheet of wood other than coniferous, of the species: alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory or pecan (Carya spp.), horse chestnut (Aesculus spp.), linden (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane (Platanus spp.), poplar (Populus spp.), black locust (Robinia spp.), tulip tree (Liriodendron spp.) or walnut (Juglans spp.).
4412.34.91 | Others, that have, at least, an external sheet of wood other than coniferous, not specified in subheading 4412.33. | 00 Others, that have, at least, an external sheet of wood other than coniferous, not specified in subheading 4412.33.
4412.39.91 | Others, with both external sheets of coniferous wood. | 01 Named "plywood".
| | 99 Others.
4412.41.01 | That have, at least, an external sheet of tropical woods. | 01 That have, at least, a particle board.

	02 That have, at least, a sheet of the following tropical woods: Abura, Acajou d'Afrique, Afrormosia, Ako, Alan, Andiroba, Aningré, Avodiré, Azobé, Balau, Balsa, Bossé clair, Cativo, Cedar, Dabema, Dark Red Meranti, Dibétou, Doussié, Framiré, Freijo, Fromager, Fuma, Geronggang, Ilomba, Imbuia, Ipé, Iroko, Jaboty, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo, Kotibé, Koto, Light Red Meranti, Limba, Louro, Maçaranduba, Mahogany, Makoré, Mandioqueira, Mansonia, Mengkulang, Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoumé, Onzabili, Orey, Ovengkol, Ozigo, Padauk, Paldao, Palissandre de Guatemala, Palissandre de Para, Palissandre de Rio, Palissandre de Rose, Pau Amarelo, Pau Marfim, Pulai, Punah, Quaruba, Ramin, Sapelli, Saqui-Saqui, Sepetir, Sipo, Sucupira, Suren, Tauari, Teak, Tiamara, Tola, Virola, White Lauan, White Meranti, White Seraya, Yellow Meranti.
	99 Others.
4412.42.91	Others, that have, at least, an external sheet of wood other than coniferous.
	99 Others.
4412.49.91	Others, with both external sheets of coniferous wood.
	99 Others.
4412.51.01	That have, at least, an external sheet of tropical woods.
	99 Others.
4412.52.91	Others, that have, at least, an external sheet of wood other than coniferous.
4412.59.91	Others, with both external sheets of coniferous wood.
4412.91.01	That have, at least, an external sheet of tropical woods.
	02 That have, at least, a sheet of the following tropical woods: Abura, Acajou d'Afrique, Afrormosia, Ako, Alan, Andiroba, Aningré, Avodiré, Azobé, Balau, Balsa, Bossé clair, Cativo, Cedar, Dabema, Dark Red Meranti, Dibétou, Doussié, Framiré, Freijo, Fromager, Fuma, Geronggang, Ilomba, Imbuia, Ipé, Iroko, Jaboty, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo, Kotibé, Koto, Light Red Meranti, Limba, Louro, Maçaranduba, Mahogany, Makoré, Mandioqueira, Mansonia, Mengkulang, Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoumé, Onzabili, Orey, Ovengkol, Ozigo, Padauk, Paldao, Palissandre de Guatemala, Palissandre de Para, Palissandre de Rio, Palissandre de Rose, Pau Amarelo, Pau Marfim, Pulai, Punah, Quaruba, Ramin, Sapelli, Saqui-Saqui, Sepetir, Sipo, Sucupira, Suren, Tauari, Teak, Tiamara, Tola, Virola, White Lauan, White Meranti, White Seraya, Yellow Meranti.
---	---
	99 Others.
4412.92.91	Others, that have, at least, an external sheet of wood other than coniferous.
	99 Others.
4412.99.91	Others, with both external sheets of coniferous wood.
	99 Others.

Diapers:

Tariff Fraction and NICO | Description | Note --- | --- | ---
9619.00.01 | Of paper pulp, paper, cellulose wadding or cellulose fiber web. | 00 Of paper pulp, paper, cellulose wadding or cellulose fiber web.

Textile:

Tariff Fraction and NICO | Description | Note --- | --- | ---
5208.12.01 | Of plain weave, of weight greater than 100 g/m². | 00 Of plain weave, of weight greater than 100 g/m².
5208.32.01 | Of plain weave, of weight greater than 100 g/m². | 00 Of plain weave, of weight greater than 100 g/m².
5209.12.01 | Of twill weave, including cross twill, of course less than or equal to 4. | 00 Of twill weave, including cross twill, of course less than or equal to 4.
5209.19.91 | Other fabrics. | 00 Other fabrics.
5209.32.01 | Of twill weave, including cross twill, of course less than or equal to 4. | 00 Of twill weave, including cross twill, of course less than or equal to 4.
5209.39.91 | Other fabrics. | 01 Of twill weave.
5209.43.91 | Other twill weave fabrics, including cross twill, of course less than or equal to 4. | 00 Other twill weave fabrics, including cross twill, of course less than or equal to 4.
5209.49.91 | Other fabrics. | 00 Other fabrics.
5408.22.05 | Dyed. | 99 Others.
5408.24.02 | Printed. | 00 Printed.
5513.41.01 | Of discontinuous polyester fibers, of plain weave. | 01 Of weight less than or equal to 90 g/m².
| | 99 Others.
5516.92.01 | Dyed. | 00 Dyed.
5703.31.01 | Carpet. | 99 Others.
5703.39.99 | Others. | 99 Others.
5801.31.01 | Velvet and plush by weft, uncut. | 00 Velvet and plush by weft, uncut.
5806.32.01 | Of synthetic or artificial fibers. | 00 Of synthetic or artificial fibers.
6001.10.03 | "Long pile" fabrics. | 01 Raw or bleached.
| | 99 Others.
6001.92.01 | Of synthetic or artificial fibers. | 01 Of synthetic fibers, raw or bleached.

	02 Of artificial fibers, raw or bleached.
	99 Others.
6006.41.01	Raw or bleached.
6006.42.01	Dyed.
6006.43.01	With yarns of different colors.
6006.44.01	Printed.
6102.30.99	Others.
6105.10.02	Of cotton.
	02 Sports shirts, for children.
6106.10.02	Of cotton.
	02 Sports shirts, for girls.
6108.21.03	Of cotton.
	99 Others.
6109.10.03	Of cotton.
	99 Others.
6110.11.03	Of wool.
	99 Others.
6110.20.05	Of cotton.
	91 Other sweaters (jerseys), "pullovers" and vests.
6110.30.01	Constructed with 9 or fewer stitches per 2cm, measured in horizontal direction, except vests.
	99 Others.
6110.30.99	Others.
	03 With a wool or fine hair content greater than or equal to 23% by weight, for children and girls.
---	---
	91 Other sweatshirts with fastening device.
	99 Others.
6110.90.91	Of other textile materials.
	99 Others.
6112.11.01	Of cotton.
6112.41.01	Of synthetic fibers.
	99 Others.
6115.10.01	Tights, pantyhose, leotards and stockings, of progressive compression (for example, stockings for varicose veins).
6115.21.01	Of synthetic fibers, of title less than 67 decitex per single thread.
6115.94.01	Of wool or fine hair.
6115.95.01	Of cotton.
	99 Others.
6115.96.01

Of synthetic fibers.

With lace or mesh content.

The others.

6115.99.91

Of other textile materials.

6201.40.01

With a content of down and feathers of waterfowl greater than or equal to 15%, by weight, provided that the down content is greater than or equal to 35%, by weight; with a feather content greater than or equal to 10%, by weight.

6201.40.02

With a content of wool or fine hair greater than or equal to 36% by weight, except that included in tariff fraction 6201.40.01.

With a content of wool or fine hair greater than or equal to 36% by weight,

except that included in tariff fraction 6201.40.01.

6201.40.99

The others.

For men.

For boys.

6202.40.99

The others.

For women.

For girls.

6203.22.01

Of cotton.

6204.22.01

Of cotton.

6207.91.01

Of cotton.

6210.20.91

The other clothing items of the types cited in heading

62.01.

The other clothing items of the types cited in heading 62.01.

6210.30.91

The other clothing items of the types cited in heading

62.02.

The other clothing items of the types cited in heading 62.02.

6215.10.01

Of silk or silk waste.

6215.20.01

Of synthetic or artificial fibers.

6301.30.01

Cotton blankets (except electric ones).

6301.40.01

Synthetic fiber blankets (except electric ones).

6301.90.91

The other blankets.

6302.22.01

Of synthetic or artificial fibers.

Duvet covers and mattress covers, with a width less than or equal to

160 cm.

Duvet covers and mattress covers, with a width greater

than 160

cm but less than or equal to 210 cm.

Duvet covers and mattress covers, with a width greater

than 210

cm but less than or equal to 240 cm.

Duvet covers and mattress covers, with a width greater

than 240

cm.

Sheet, with a width less than or equal to 160 cm.

Sheet, with a width greater than 160 cm but less than or equal to 210 cm.

Sheet, with a width greater than 210 cm but less than or equal to 240 cm.

Sheet, with a width greater than 240 cm.

The others.

Accessories for the clothing industry, suitcases, shoes and others:

Tariff fraction and

NICO

Description

Limitation

5807.10.01

Fabrics.

5807.90.99

The others.

7319.40.01

Hook pins (safety pins) and other pins.

7419.80.99

The others.

8308.90.91

The others, including parts.

9606.10.01

Snap buttons and their parts.

9606.22.01

Of base metal, not lined with textile material.

9606.30.01

Button molds and other button parts; button blanks.

9607.11.01

With teeth of base metal.

9607.19.99

The others.

9607.20.01

Parts.

Footwear:

Tariff fraction and

NICO

Description

Limitation

6401.10.01

Footwear with protective metal toe caps.

For men, adults and young people, and women, adults and young people.

The others.

6401.99.99

The others.

With sole and upper coated (including accessories or

reinforcements) of rubber or plastic in more than 90%, except those

recognizable as intended for industrial protection or for

protection against bad weather.

That cover the knee.

6402.12.01

Ski footwear and "snowboard" footwear (snow

board).

Ski footwear and "snowboard" footwear (snow

board).

6402.19.01

For men, adults and young people, with the upper (upper part) with

a content of rubber or plastic greater than 90%, except that

has a band or similar application glued or molded to the sole

and overlapping the upper.

For men, adults and young people, with the upper (upper part) with a

content of rubber or plastic greater than 90%, except that it has

a band or similar application glued or molded to the sole and

overlapping the upper.

6402.19.99

The others.

Footwear for women, adults and young people, with the upper (upper part) of

rubber or plastic in more than 90%, except that it has a band or

similar application glued or molded to the sole and overlapping the upper.

Footwear for children, girls or infants with the upper (upper part) of

rubber or plastic in more than 90%, except that it has a band or

similar application glued or molded to the sole and overlapping the upper.

6402.91.02

With protective metal toe cap.

6402.99.06

With protective metal toe cap.

For men, adults and young people, and women, adults and young people.

The others.

6402.99.91

The others, for men, adults and young people.

6402.99.92

The others, for women, adults and young people.

The others, for women, adults and young

people.

6402.99.93

The others, for children and girls.

6403.12.01

Ski footwear and "snowboard" footwear (snow

board).

Ski footwear and "snowboard" footwear (snow

board).

6403.19.02

For men, adults and young people, except of "Welt" construction.

6403.19.99

The others.

For men, adults and young people, of "Welt" construction.

The others.

6403.20.01

Footwear with natural leather sole and upper of strips of

natural leather that pass over the instep and surround the big toe.

Footwear with natural leather sole and upper of strips of natural leather

that pass over the instep and surround the big toe.

6403.51.05

That cover the ankle.

For men,

adults and young people, of "Welt" construction.

For men, adults and young people, except that included in the number

of commercial identification 6403.51.05.01.

6403.59.99

The others.

For men,

adults and young people, of "Welt" construction.

The others for men,

adults and young people.

6403.91.04

With wooden insole or platform, without insoles or protective metal toe cap.

6403.91.12

Of "Welt" construction.

For men, adults and young people, women, adults and young people.

6403.99.01

Of "Welt" construction.

6403.99.06

With wooden insole or platform, without insoles or protective metal toe cap.

6403.99.91

The others for children, girls or infants.

6403.99.99

The others.

For men, adults and young people.

For women, adults and young people.

6404.19.02

For women, adults and young people, except that it has a band or

similar application glued or molded to the sole and overlapping the

upper and that included in tariff fraction 6404.19.08.

For women, adults and young people, except that it has a band or

similar application glued or molded to the sole and overlapping the upper and

that included in tariff fraction 6404.19.08.

6404.19.99

The others.

For men, adults and young people, except that it has a band or

similar application glued or molded to the sole and overlapping the upper and

that included in commercial identification number 6404.19.99.06.

For children or girls, except that it has a band or similar application

glued or molded to the sole and overlapping the upper and sandals.

For infants, except that it has a band or similar application

glued or molded to the sole and overlapping the upper and sandals.

6404.20.01

Footwear with natural or regenerated leather sole.

For men, adults and young people.

For women, adults and young people.

The others.

6405.10.01

With the upper of natural or regenerated leather.

6405.20.01

With wooden or cork sole.

6405.20.02

With sole and upper of wool felt.

6405.90.99

The others.

Disposable footwear.

The others.

6406.10.08

Upper parts (uppers) of footwear.

Of leather or skin, unformed or unmolded.

Of textile material, unformed or unmolded.

The others.

6406.10.09

Parts of footwear uppers.

Of leather or skin.

Of textile material.

The others.

6406.90.02

Gaiters, spats and similar articles and their parts.

6406.90.99

The others.

Tools:

Tariff fraction and

NICO

Description

Limitation

6804.22.91

Of other agglomerated abrasives or of ceramic.

The others.

6805.20.01

With support consisting only of paper or cardboard.

8201.40.01

Axes, hatchets and similar tools with edge.

8201.90.03

Pitchforks with more than five tines.

8202.20.01

Band saw blades.

8202.31.01

With outer diameter less than or equal to 800 mm.

8202.91.04

Straight saw blades for working metal.

Hacksaws.

8203.20.99

The others.

8204.11.01

Ratchet wrenches, except that included in the

tariff fraction 8204.11.02.

Ratchet wrenches, except that included in tariff

fraction 8204.11.02.

8204.11.99

The others.

8204.12.99

The others.

8204.20.99

The others.

8205.20.01

Hammers and mallets.

8205.40.99

The others.

8205.59.99

The others.

8207.40.04

Tapping tools (even for tapping).

Taps with diameter equal to or less than 50.8 mm.

8207.50.07

Drilling tools.

The others.

8207.60.06

Reaming or broaching tools.

The others.

8207.80.01

Turning tools.

8208.30.02

For kitchen appliances or food industry machines.

Blades with maximum thickness of 6 mm and maximum width of 500 mm, with

continuous or discontinuous edge.

9017.30.02

Micrometers, calipers, gauges and gauges.

Sliding calipers or Vernier calipers (Vernier).

9017.80.99

The others.

Steel measuring tapes, up to 10 m in length (Flexometers).

9603.40.01

Brushes and brooms for painting, plastering, varnishing or similar

(except those of subheading 9603.30); pads or wristlets

and rollers, for painting.

Brushes and brooms for painting, plastering, varnishing or similar (except those

of subheading 9603.30); pads or wristlets and rollers, for

painting.

Bicycles:

Tariff fraction and

NICO

Description

Limitation

4013.20.01

Of the types used in bicycles.

8712.00.05

Bicycles and other velocipedes (including delivery tricycles),

without engine.

Racing bicycles.

Bicycles for children.

Bicycles, except that included in the commercial identification numbers

8712.00.05.01 and 8712.00.05.02.

The others.

8714.91.01

Frames and forks, and their parts.

Frames, even combined with fork (Fork).

Frame parts.

Forks (Fork) and their parts.

8714.92.01

Rims and spokes.

8714.93.01

Hubs without brakes and free wheels.

8714.94.01

Back-pedal brake masses.

8714.94.99

The others.

8714.95.01

Saddles (seats).

8714.96.01

Pedals and pedal mechanisms, and their parts.

8714.99.99

The others.

Toys:

Tariff fraction and

NICO

Description

Limitation

9503.00.01

Tricycles or pedal or lever scooters.

9503.00.02

With wheels, designed to be driven by children,

propelled by them or by another person, or operated by batteries

rechargeable up to 12 V, except, in both cases, what

included in tariff fraction 9503.00.01.

With wheels, designed to be driven by children, propelled

by them or by another person, or operated by rechargeable batteries of

up to 12 V, except, in both cases, that included in the fraction

tariff 9503.00.01.

9503.00.04

Dolls and figures representing only human beings,

even dressed, that contain mechanisms operated electrically or

electronically, except that included in the fraction

tariff 9503.00.05.

Dolls and figures representing only human beings,

even dressed, that contain mechanisms operated electrically or

electronically, except that included in the fraction

tariff 9503.00.05.

9503.00.08

Therapeutic-pedagogical toys, recognizable as designed

exclusively for clinical uses, to correct dysfunctions

psychomotor or slow learning problems, in institutions

of special education or similar.

Therapeutic-pedagogical toys, recognizable as designed

exclusively for clinical uses, to correct dysfunctions

psychomotor or slow learning problems, in institutions of

special education or similar.

9503.00.10

Reduced models "to scale" to assemble, even those

that have electronic or electrical components, except what

included in tariff fraction 9503.00.07.

Reduced models "to scale" to assemble, even those that have

electronic or electrical components, except that included in the fraction

tariff 9503.00.07.

9503.00.11

Construction sets or assortments; the other toys of

construction.

Construction sets or assortments; the other toys of construction.

9503.00.12

Toys representing animals or non-human beings, stuffed.

9503.00.15

Musical instruments and apparatus, toy.

9503.00.16

Paper or cardboard puzzles.

9503.00.20

Toys and models, with engine, except that included in the

tariff fractions 9503.00.02, 9503.00.04, 9503.00.05,

9503.00.07, 9503.00.09, 9503.00.10, 9503.00.11, 9503.00.12,

9503.00.15 and 9503.00.18.

Toys and models, with engine, except that included in the

tariff fractions 9503.00.02, 9503.00.04, 9503.00.05,

9503.00.07, 9503.00.09, 9503.00.10, 9503.00.11, 9503.00.12,

9503.00.15 and 9503.00.18.

9503.00.22

Preparations of plastic materials, or rubber, recognizable as

designed to form balloons by inflation.

Preparations of plastic materials, or rubber, recognizable as

designed to form balloons by inflation.

9503.00.23

Inflatable toys, even toy balls made

exclusively of plastic materials, except that included in

the tariff fraction 9503.00.22.

Inflatable toys, even toy balls made

exclusively of plastic materials, except that included in the

tariff fraction 9503.00.22.

9503.00.26

Toys recognizable as designed exclusively for launching

water, except those included in the tariff fraction

9503.00.25.

Toys recognizable as designed exclusively for launching

water, except those included in the tariff fraction

9503.00.25.

9503.00.30

Parts and accessories of dolls and figures representing

only human beings, except that included in the

tariff fractions 9503.00.28 and 9503.00.29.

Parts and accessories of dolls and figures representing only

human beings, except that included in the tariff fractions

9503.00.28 and 9503.00.29.

9503.00.91

The other toys with wheels designed to be driven

by children; cars and wheelchairs for dolls or figures.

The other toys with wheels designed to be driven by the

children; cars and wheelchairs for dolls or figures.

9503.00.93

The other toys representing animals or non-human

beings, unstuffed.

The other toys representing animals or non-human beings, without

stuffed.

9503.00.99

The others.

Games that imitate beauty preparations, makeup or of

manicure.

The others.

9504.50.04

Video consoles and video game machines, except those of the

subheading 9504.30 and that included in the tariff fraction

9504.50.03.

Video consoles and video game machines.

Cartridges containing programs for video consoles and machines

of video games.

9504.90.99

The others.

9505.10.01

Artificial trees for Christmas parties.

9505.10.99

The others.

Sincerely.

Mexico City, December 15, 2023. - In substitution for the absence of the Head of the

Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the Tax

Administration Service, the General Legal Administrator signs, Lic. Ricardo Carrasco Varona .-

Rubric.

ANNEX 18 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2024

Goods that cannot be subject to the fiscal deposit customs regime

For the purposes of article 123 of the Law, in relation to rule 4.5.9., the goods

that cannot be subject to the fiscal deposit regime are made known, indicated below:

Weapons.

II.

Ammunition.

III.

Explosive goods.

IV.

Radioactive.

VI.

Nuclear and contaminants.

VII.

Chemical precursors and essential chemicals.

VIII.

Diamonds, brilliants, rubies, sapphires, emeralds and natural or cultivated pearls or the manufactures

of jewelry made with precious metals or with the stones or pearls mentioned.

IX.

Watches.

Jade, coral, ivory and amber articles.

XI.

Those listed in Annex 10, fraction I, sector 9 "Cigars".

XII.

Those listed in Annex 29.

XIII.

Those classified in heading 17.01 of the TIGIE.

XIV.

Those classified in chapters 50 to 64 of the TIGIE.

XV.

Those classified in headings 95.03 and 95.04 of the TIGIE, when they are introduced by persons

physical or legal entities resident abroad.

XVI.

Vehicles, except those classified in the tariff fractions and in the NICO 8703.21.01 00,

8704.31.02 00 and 8704.51.02 00 and in heading 87.11 of the TIGIE, as well as those classified in the

tariff fractions and NICO 8703.10.04 02, 8709.11.01 00, 8709.19.99 00, 8709.90.01 00,

8713.10.01 00, 8713.90.99 00, 8715.00.01 00 and 8715.00.02 00, provided that the companies that

introduce to fiscal deposit vehicles classified in these last tariff fractions,

have registration in the enterprise certification scheme in any modality.

Sincerely.

Mexico City, December 15, 2023. - In substitution for the absence of the Head of the

Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the Service

of Tax Administration, the General Legal Administrator signs, Lic. Ricardo Carrasco Varona .-

Rubric.

ANNEX 19 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2024

Inaccurate, false or omitted data for which the infringement established in article 184,

fraction III of the Law is triggered

For the purposes of articles 184, fraction III and 185, fraction II of the Law, in relation to rule

3.7.25., second paragraph, the inaccurate, false or omitted data for which the

infringement established in article 184, fraction III of the Law is triggered, indicated below:

Date of entry of the goods into national territory (importation).

II.

Entry key.

III.

Type of operation.

IV.

Entry number.

RFC key of the importer/exporter.

VI.

Key of the selling or buying country.

VII.

Key of the country of origin or of the last destination.

VIII.

Key of the means of transport entering national territory.

IX.

Tariff fraction.

Key of the unit of measurement according to the TIGIE.

XI.

Quantity of the goods in unit of the TIGIE.

XII.

Customs value of the goods.

XIII.

Freight amount.

XIV.

Insurance amount.

XV.

Packaging amount.

XVI.

Amount of other incrementables.

XVII.

Date of payment of taxes.

XVIII.

Commercial value of the goods.

XIX.

Value added in products manufactured by companies with IMMEX Program.

XX.

Patent number or authorization of customs agent, customs agency or warehouse.

XXI.

Permits, authorization(s) and identifiers/keys.

XXII.

Number or numbers of permits, authorization(s) and identifiers/keys.

XXIII.

The serial numbers, part, brand or model whenever the declared ones are different from those

that the goods bear in one, two or three of their alphanumeric characters, or in their

default the technical or commercial specifications necessary to identify the goods

individually and distinguish them from other similar ones, when such data exist and are not

recorded in the entry, in the CFDI or equivalent document, in the document of

shipping or in relation that, if applicable, has been attached to the entry.

XXIV.

Container number.

XXV.

Key of the type of container and type of road transport vehicle.

XXVI.

Referenced deposit (capture line) and, if applicable, the printing of the electronic payment

according to Annex 22, appendix 23.

XXVII.

QR code, payment or compliance verifier.

XXVIII.

INCOTERM.

XXIX.

Decrementationables, in accordance with article 66 of the Law (transport decrementables,

decrementable insurance, decrementable load, decrementable unloading and other

decrementables).

Sincerely.

Mexico City, December 15, 2023. - In substitution for the absence of the Head of the

Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the Service

of Tax Administration, the General Legal Administrator signs, Lic. Ricardo Carrasco Varona .-

Rubric.

ANNEX 20 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2024

Goods subject to the declaration of nominative or mixed trademarks

For the purposes of article 36 of the Law, in relation to rule 3.1.20., the goods

by which the brand name or mixed brand must be declared, indicated below:

Content

Regarding the customs regimes of definitive import, temporary import, and fiscal warehouse.

II.

Regarding the customs regime of definitive export.

Regarding the customs regimes of definitive import, temporary import, and fiscal warehouse:

Tariff Fraction | NICO | Description | Note --- | --- | --- | ---
2203.00.01 | 00 | Malt beer. | Malt beer.
2204.10.02 | 01 | Sparkling wine. | "Champagne".
| 99 | The others. |
2204.21.04 | 01 | In containers with a capacity of less than or equal to 2 liters. | Wines, with an alcoholic strength greater than 14 centesimal degrees Gay-Lussac but less than or equal to 20 centesimal degrees Gay-Lussac, at a temperature of 15°C.

02		Red, rosé, claret, or white wines, with an alcoholic strength up to 14 centesimal degrees Gay-Lussac, at a temperature of 15°C.
99	The others.
2204.29.99	00	The others.
2204.30.91	00	Other grape musts.
2205.10.02	00	In containers with a capacity of less than or equal to 2 liters.
2205.90.99	00	The others.
2206.00.91	01	Other fermented beverages (for example: cider, perry, honey mead, sake); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included.
99	The others.
2207.10.01	00	Undenatured ethyl alcohol with a volumetric alcoholic strength of 80% vol. or higher.
2207.20.01	00	Denatured ethyl alcohol and spirits, of any strength.
2208.20.01	00	Cognac.
2208.20.02	00	Brandy or "Wainbrand" with an alcoholic strength of 37.5 centesimal degrees Gay-Lussac or higher, with a total amount of volatile substances other than ethyl and methyl alcohols greater than 200 g/hl of alcohol at 100% vol.
2208.20.03	00	Pure grape distillates, with an alcoholic strength of 80 centesimal degrees Gay-Lussac or higher, at a temperature of 15°C, in bulk.
2208.20.99	00	The others.
2208.30.05	01	Whisky.
02		Whisky with an alcoholic strength greater than 53 centesimal degrees Gay-Lussac at a temperature of 15°C, in bulk.
---	---	---
03		Whisky or Whiskey with an alcoholic strength 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	01	Rum and other spirits obtained from the prior fermentation of sugar cane products.
99	The others.
2208.50.01	00	Gin and geneva.
2208.60.01	00	Vodka.
2208.70.03	01	Liqueurs.
02		Liqueurs containing spirits or agave distillates.
---	---	---
99	The others.
2208.90.01	00	Ethyl alcohol.
2208.90.99	91	The others.
99	The others.
3003.10.01	00	Containing penicillins or derivatives of these products with the structure of penicillanic acid, or streptomycins or derivatives of these products.
3003.20.01	00	Medicaments based on two or more antibiotics, even if they contain vitamins or other products.
3003.20.99	00	The others.
3003.31.02	00	Containing insulin.
3003.39.01	00	Anesthetics based on 2-diethylamino-2,6-acetoxilide (Lidocaine) at 2% with 1-noradrenaline.
3003.39.99	01	The others.
99	The others.
3003.41.01	00	Containing ephedrine or its salts.
3003.42.01	00	Containing pseudoephedrine (INN) or its salts.
3003.49.03	00	Preparations based on vincristine sulfate.
3003.49.99	01	The others.
99	The others.
3003.60.91	00	The others, containing the active principles against malaria (paludism) described in Note 2 to the subheading of this Chapter.
3003.90.01	00	Preparations based on soda lime.
3003.90.02	00	Isotonic glucose solution.
3003.90.03	00	Preparations based on hydrolyzed proteins.
3003.90.04	00	Tioleico RV 100.
3003.90.08	00	Unsaponifiable matter of corn germ oil.
3003.90.09	00	Preparation based on kallikrein inhibitor polypeptide.
3003.90.10	00	Lyophilized preparation based on 5-Ethyl-5(1-methylbutyl)-2-thiobarbituric acid sodium salt (Sodium Thiopental).
3003.90.11	00	Colloidal solution of polymerized disintegrated gelatins, also containing sodium, potassium, and calcium chlorides.
3003.90.12	00	Homeopathic medicaments.
3003.90.13	00	Preparation of sodium or magnesium hydroxyaluminum and sorbitol.
3003.90.14	00	Powder formed with skimmed milk and dimethyl polysiloxane.
3003.90.15	00	Mixture of glucosides of adonis, convallaria, oleander, and scilla.
3003.90.16	00	Preparation based on clostridiopeptidase.
3003.90.17	00	Poly(vinylpyrrolidone)-Iodine, in powder, intended for human or veterinary use.
3003.90.18	00	Hydromiscible preparation of vitamins A, D, and E.
3003.90.19	00	Granular premix based on nimodipine (Nimotop).
3003.90.20	00	Granular premix based on acarbose (Glucobay).
3003.90.21	00	Disinfectants for mouth, ears, nose, or throat.
3003.90.22	00	Antineuritic based on injectable proteolytic enzyme, even associated with vitamins B1 and B12.
3003.90.99	00	The others.
3004.10.01	00	Antibiotic based on sodium piperacillin.
3004.10.99	00	The others.
3004.20.01	00	Based on cyclosporine.
3004.20.02	00	Broad-spectrum medicament based on meropenem.
3004.20.03	00	Broad-spectrum antibiotic based on imipenem and sodium cilastatin (Tienam).
3004.20.99	00	The others.
3004.31.02	00	Containing insulin.
01		The others.
---	---	---
99
3004.32.01	00	Medicaments based on budesonide.
3004.32.99	00	The others.
3004.39.01	00	Anesthetics based on 2-diethylamino-2',6'-acetoxilide (Lidocaine) at 2% with 1-noradrenaline.
3004.39.02	00	Containing somatotropin (somatropin).
3004.39.03	00	Based on octreotide.
3004.39.04	00	Antineoplastic consisting of 6-[O-(1,1-dimethylethyl)-D-serine]-10 deglycinamide-FLHL-2 (amino carbonyl) hydrazine (Goserelin), in biodegradable excipient.
3004.39.05	00	Ovules based on dinoprost or prostaglandin E2.
3004.39.99	01	The others.
99	The others.
3004.41.01	00	Containing ephedrine or its salts.
3004.42.01	00	Containing pseudoephedrine (INN) or its salts.
3004.43.01	00	Containing norephedrine or its salts.
3004.49.03	00	Preparations based on vincristine sulfate.
3004.49.05	00	Ophthalmic solutions based on timolol maleate and pilocarpine hydrochloride.
3004.49.99	01	The others.
99	The others.
3004.50.01	00	Medicaments in tablets with multiple cores and delayed disintegration.
3004.50.02	00	Antineuritics based on proteolytic enzyme associated with vitamins B1 and B12, injectable.
3004.50.99	01	The others.
99	The others.
3004.60.91	00	The others, containing the active principles against malaria (paludism) described in Note 2 to the subheading of this Chapter.
3004.90.01	00	Preparations based on soda lime.
3004.90.02	00	Isotonic glucose solution.
3004.90.04	00	Tioleico RV 100.
3004.90.05	00	Emulsion of 10% or 20% soybean oil, 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.
3004.90.06	00	Antineuritic based on injectable proteolytic enzyme.
3004.90.07	00	Unsaponifiable matter of corn germ oil.
3004.90.08	00	Lyophilizates based on 5-ethyl-5-(1-methylbutyl)-2-thiobarbituric acid sodium salt (Sodium Thiopental).
3004.90.09	00	Colloidal solution of polymerized disintegrated gelatins, also containing sodium, potassium, and calcium chlorides.
3004.90.11	00	Preparation of sodium or magnesium hydroxyaluminum and sorbitol.
3004.90.12	00	Medicaments based on triiodomethane, butyl aminobenzoate, mint essential oil, and eugenol.
3004.90.13	00	Medicaments based on sodium fluoride and glycerin.
3004.90.14	00	Aerosol medicaments based on tetracaine hydrochloride and ethyl aminobenzoate.
3004.90.15	00	Preparation based on ethyl chloride.
3004.90.16	00	Medicaments based on 1-(4-hydroxy-3-hydroxymethylphenyl)-2-(terbutylamino)ethanol, in aerosol container.
3004.90.17	00	Mixture of glucosides of adonis, convallaria, oleander, and scilla.
3004.90.18	00	Medicaments in tablets based on azathioprine or chlorambucil or melphalan or busulfan or 6-mercaptopurine.
3004.90.19	00	Injectable solutions based on atracurium besylate or acyclovir.
3004.90.20	00	Medicaments based on imatinib mesylate.
3004.90.21	00	1,2,3 propanetriol trinitrate (nitroglycerin) absorbed in lactose.
3004.90.22	00	Medicaments containing azidotimidina (Zidovudine).
3004.90.23	00	Injectable solution based on aprotinin.
3004.90.24	00	Injectable solution based on nimodipine.
3004.90.25	00	Injectable solution based on ciprofloxacin at 0.2%.
3004.90.26	00	Prolonged-release granules or immediate-release tablets, both based on nisoldipine.
3004.90.27	00	Based on saquinavir.
3004.90.28	00	Tablets based on anastrozole.
3004.90.29	00	Tablets based on bicalutamide.
3004.90.30	00	Tablets based on quetiapine.
3004.90.31	00	Anesthetic based on desflurane.
3004.90.32	00	Tablets based on zafirlukast.
3004.90.34	00	Tablets based on zolmitriptan.
3004.90.35	00	Based on indinavir sulfate, or amprenavir.
3004.90.36	00	Based on finasteride.
3004.90.37	00	Prolonged-release tablets, based on nifedipine.
3004.90.38	00	Based on octacosanol.
3004.90.39	00	Medicaments based on minerals, in soft gelatin capsules, even if presented in tropicalized sachets.
3004.90.40	00	Based on orlistat.
3004.90.41	00	Based on zalcitabine, in tablets.
3004.90.43	00	Ophthalmic solutions based on: norfloxacin; dorzolamide hydrochloride; or timolol maleate with gellan.
3004.90.44	00	Based on famotidine, in tablets or lyophilized wafers.
3004.90.45	00	Based on sodium montelukast or rizatriptan benzoate, in tablets.
3004.90.46	00	Based on etofenamate, in injectable solution.
3004.90.47	00	Anesthetic based on 2,6-bis-(1-methylethyl)-phenol (Propofol), sterile injectable emulsion.
3004.90.48	00	Medicaments based on cerivastatin, or based on moxifloxacin.
3004.90.49	00	Medicaments based on: nelfinavir mesylate; ganciclovir or sodium ganciclovir salt.
3004.90.50	00	Medicaments based on: metoprolol succinate even with hydrochlorothiazide; formoterol; candesartan cilexetil even with hydrochlorothiazide; omeprazole, its derivatives or salts, or its isomer.
3004.90.52	00	Based on isotretinoin, capsules.
3004.90.99	01	The others.
02		Homeopathic medicaments.
---	---	---
99	The others.
3006.93.04	00	In kit form containing medicaments.
3303.00.01	00	Toilet waters.
3303.00.99	00	The others.
3926.20.99	00	The others.
4202.21.01	00	With an outer surface of natural leather or regenerated leather.
4202.22.03	01	With an outer surface of plastic sheets or textile material.
02		With an outer surface of textile material.
4202.29.99	00	The others.
4202.31.01	00	With an outer surface of natural leather or regenerated leather.
4202.32.03	01	With an outer surface of plastic sheets or textile material.
02		With an outer surface of textile material.
4202.39.99	00	The others.
4202.91.01	00	With an outer surface of natural leather or regenerated leather.
4202.92.04	01	With an outer surface of plastic sheets, except those included in commercial identification number 4202.92.04.03.
02		With an outer surface of textile material, except those included in commercial identification number 4202.92.04.03.
---	---	---
03		Bags or cases, used to contain hubcaps and/or a "jack", recognizable as designed exclusively for automotive use.
4202.99.99	00	The others.
4203.10.99	01	The others.
99	The others.
4203.30.02	00	Belts, waistcoats, and shoulder bags.
6101.20.03	01	Of cotton.
99	The others.
6101.30.01	00	With a wool or fine hair content of 23% or higher by weight.
6101.30.99	01	The others.
91		The others for men.
---	---	---
92		The others for children.
6101.90.91	01	Of other textile materials.
99	The others.
6102.10.01	00	Of wool or fine hair.
6102.20.03	01	Of cotton.
99	The others.
6102.30.01	00	With a wool or fine hair content of 23% or higher by weight.
6102.30.99	01	The others.
02		For women.
---	---	---
99	The others.
6102.90.91	00	Of other textile materials.
6103.10.05	01	Suits (two-piece or three-piece).
02		Of synthetic fibers.
---	---	---
03		Of cotton or artificial fibers.
04		With a silk content of 70% or higher by weight.
99	The others.
6103.22.01	00	Of cotton.
6103.23.01	00	Of synthetic fibers.
6103.29.91	01	Of other textile materials.
99	The others.
6103.31.01	00	Of wool or fine hair.
6103.32.01	00	Of cotton.
6103.33.02	01	Of synthetic fibers.
99	The others.
6103.39.91	01	Of other textile materials.
02		With a silk content of 70% or higher by weight.
---	---	---
99	The others.
6103.41.01	00	Of wool or fine hair.
6103.42.03	00	Of cotton.
02		For children, long trousers.
---	---	---
03		The others for men.
91		The others for children.
92
6103.43.01	00	With a wool or fine hair content of 23% or higher by weight.
6103.43.99	01	The others.
01		For men, short trousers or shorts.
---	---	---
02		For children, long trousers.
03		For children, short trousers or shorts.
04		The others for men.
91		The others for children.
92
6103.49.91	01	Of other textile materials.
99	The others.
6104.13.02	00	Of synthetic fibers.
01		The others.
6104.19.91	01	Of other textile materials.
02		With a silk content of 70% or higher by weight.
---	---	---
03		With a wool or fine hair content of 23% or higher, not exceeding 50% by weight.
04		Of wool or fine hair, except those included in commercial identification number 6104.19.91.03.
05		Of cotton.
99	The others.
6104.22.01	00	Of cotton.
6104.23.01	00	Of synthetic fibers.
6104.29.91	01	Of other textile materials.
99	The others.
6104.31.01	00	Of wool or fine hair.
6104.32.01	00	Of cotton.

Of cotton.

6104.33.02

Of synthetic fibers.

With a wool or fine hair content greater than or equal to 23% by weight.

The others.

6104.39.91

Of other textile materials.

Of artificial fibers.

With a silk content greater than or equal to 70% by weight.

The others.

6104.41.01

Of wool or fine hair.

6104.42.03

Of cotton.

For women.

The others.

6104.43.02

Of synthetic fibers.

With a wool or fine hair content greater than or equal to 23% by weight.

The others for women.

The others for girls.

6104.44.02

Of artificial fibers.

The others.

6104.49.91

Of other textile materials.

With a silk content greater than or equal to 70% by weight.

The others.

6104.51.01

Of wool or fine hair.

6104.52.01

Of cotton.

For women.

The others.

6104.53.02

Of synthetic fibers.

With a wool or fine hair content greater than or equal to 23% by weight.

The others for women.

The others for girls.

6104.59.91

Of other textile materials.

Of artificial fibers.

With a silk content greater than or equal to 70% by weight.

The others.

6104.61.01

Of wool or fine hair.

6104.62.03

Of cotton.

Trousers with bib and straps.

For women, trousers or shorts.

For girls, trousers or shorts.

The others for women.

The others for girls.

6104.63.01

With a wool or fine hair content greater than or equal to 23% by weight.

6104.63.99

The others.

For women, trousers or shorts.

For girls, trousers or shorts, of polyester.

For girls, trousers or shorts.

The others for girls.

The others for women.

6104.69.91

Of other textile materials.

Of artificial fibers.

With a silk content greater than or equal to 70% by weight.

The others.

6105.10.02

Of cotton.

Sports shirts, for men.

Sports shirts, for children.

The others.

6105.20.03

Of synthetic or artificial fibers.

For men.

The others.

6105.90.91

Of other textile materials.

With a silk content greater than or equal to 70% by weight.

The others.

6106.10.02

Of cotton.

Sports shirts, for women.

Sports shirts, for girls.

The others for women.

The others for girls.

6106.20.01

With a wool or fine hair content greater than or equal to 23% by weight.

6106.20.99

The others.

The others for women.

The others for girls.

6106.90.91

Of other textile materials.

Of wool or fine hair.

With a silk content greater than or equal to 70% by weight.

The others.

6107.11.03

Of cotton.

For men.

The others.

6107.12.03

Of synthetic or artificial fibers.

For men.

The others.

6107.19.91

Of other textile materials.

6107.21.01

Of cotton.

For men.

The others.

6107.22.01

Of synthetic or artificial fibers.

For men.

The others.

6107.29.91

Of other textile materials.

With a silk content greater than or equal to 70% by weight.

The others.

6107.91.01

Of cotton.

6107.99.91

Of other textile materials.

With a silk content greater than or equal to 70% by weight.

Of synthetic or artificial fibers.

The others.

6108.11.01

Of synthetic or artificial fibers.

6108.19.91

Of other textile materials.

6108.21.03

Of cotton.

For women.

The others.

6108.22.03

Of synthetic or artificial fibers.

For women.

The others.

6108.29.91

Of other textile materials.

6108.31.03

Of cotton.

For women.

The others.

6108.32.03

Of synthetic or artificial fibers.

For women.

The others.

6108.39.91

Of other textile materials.

Of wool or fine hair.

The others.

6108.91.02

Of cotton.

Nightdresses, bathrobes, housecoats and similar articles.

The others.

6108.92.02

Of synthetic or artificial fibers.

Nightdresses, bathrobes, housecoats and similar articles.

The others.

6108.99.91

Of other textile materials.

Of wool or fine hair.

The others.

6109.10.03

Of cotton.

For men and women.

The others.

6109.90.04

Of synthetic or artificial fibers.

For men and women, of synthetic or artificial fibers.

The others of synthetic or artificial fibers.

6109.90.99

The others.

The others for men and women.

The others for boys and girls.

6110.11.03

Of wool.

For men and women.

The others.

6110.12.01

Of cashmere goat.

For men and women.

The others.

6110.19.99

The others.

6110.20.05

Of cotton.

For men and women, sweaters, "pullovers" and vests.

For men and women, sweatshirts with fastening device.

For men and women, sweatshirts without fastening device.

The other sweaters, "pullovers" and vests.

The other sweatshirts with fastening device.

The other sweatshirts without fastening device.

The others, for men and women.

The others.

6110.30.01

Constructed with 9 or fewer stitches per 2 cm, measured in horizontal direction, except vests.

For men and women.

The others.

6110.30.99

The others.

For men and women, sweatshirts with fastening devices, except those included in the commercial identification number 6110.30.99.02.

With a wool or fine hair content greater than or equal to 23% by weight, for men and women.

With a wool or fine hair content greater than or equal to 23% by weight, for boys and girls.

The other sweatshirts with fastening device.

The others.

6110.90.91

Of other textile materials.

The others.

6111.90.91

Of other textile materials.

The others.

6112.11.01

Of cotton.

6112.12.01

Of synthetic fibers.

6112.19.91

Of other textile materials.

Of artificial fibers.

With a silk content greater than or equal to 70% by weight.

The others.

6112.31.01

Of synthetic fibers.

6112.39.91

Of other textile materials.

6112.41.01

Of synthetic fibers.

For women.

The others.

6112.49.91

Of other textile materials.

6113.00.02

Clothing made from knitted fabrics of headings 59.03, 59.06 or 59.07.

The others.

6114.20.01

Of cotton.

6114.30.02

Of synthetic or artificial fibers.

With a wool or fine hair content greater than or equal to 23% by weight.

The others.

6114.90.91

Of other textile materials.

Of wool or fine hair.

The others.

6117.10.02

Shawls, neck scarves, scarves, mantillas, veils and similar articles.

Of wool or fine hair.

The others.

6117.80.99

The others.

Ties and similar bows.

The others.

6201.20.01

Coats, raincoats, anoraks, capes and similar articles.

6201.20.99

The others.

6201.30.01

With a down and feathers of waterfowl content greater than or equal to 15%, by weight, provided that the down content is greater than or equal to 35%, by weight; with a plumage content greater than or equal to 10%, by weight.

6201.30.99

The others.

For men.

For boys.

6201.40.01

6201.40.02

With a wool or fine hair content greater than or equal to 36% by weight, except those included in tariff heading 6201.40.01.

6201.40.99

The others.

For men.

For boys.

6201.90.91

Of other textile materials.

6202.20.01

Coats, raincoats, anoraks, capes and similar articles.

6202.20.99

The others.

6202.30.01

6202.30.99

The others.

For women.

For girls.

6202.40.01

6202.40.02

With a wool or fine hair content greater than or equal to 36% by weight, except those included in tariff heading 6202.40.01.

6202.40.99

The others.

For women.

For girls.

6202.90.91

Of other textile materials.

6203.11.01

Of wool or fine hair.

6203.12.01

Of synthetic fibers.

6203.19.91

Of other textile materials.

Of cotton or artificial fibers.

With a silk content greater than or equal to 70% by weight.

The others.

6203.22.01

Of cotton.

6203.23.01

Of synthetic fibers.

6203.29.91

Of other textile materials.

Of wool or fine hair.

The others.

6203.31.01

Of wool or fine hair.

6203.32.03

Of cotton.

For men.

The others.

6203.33.01

With a wool or fine hair content greater than or equal to 36% by weight.

6203.33.99

The others.

For men.

For boys.

6203.39.91

Of other textile materials.

Of artificial fibers, except those included in the commercial identification number 6203.39.91.03.

With a silk content greater than or equal to 70% by weight.

With a wool or fine hair content greater than or equal to 36% by weight.

The others.

6203.41.01

Of wool or fine hair.

6203.42.01

6203.42.91

The others, for men.

Shorts and shorts, fitted at the waist by an elastic band, a cord or any other element, without zipper, buttons or any other closing system.

The others fitted at the waist by an elastic band, a cord or any other element, without zipper, buttons or any other system closing.

6203.43.01

With a wool or fine hair content greater than or equal to 36% by weight.

6203.43.92

The others, for boys.

Shorts and shorts, fitted at the waist by an elastic band, a cord or any other element, without zipper, buttons or any other closing system.

Polyester shorts and shorts, with zipper, buttons or any other closing system.

The others fitted at the waist by an elastic band, a cord or any other element, without zipper, buttons or any other system closing.

The others of polyester, with zipper, buttons or any other closing system.

6203.49.91

Of other textile materials.

6204.11.01

Of wool or fine hair.

6204.12.01

Of cotton.

6204.13.02

Of synthetic fibers.

With a wool or fine hair content greater than or equal to 36% by weight.

The others.

6204.19.91

Of other textile materials.

Of artificial fibers, except those included in the commercial identification number 6204.19.91.03.

With a silk content greater than or equal to 70% by weight.

With a wool or fine hair content greater than or equal to 36% by weight.

The others.

6204.21.01

Of wool or fine hair.

6204.22.01

Of cotton.

6204.23.01

Of synthetic fibers.

6204.29.91

Of other textile materials.

6204.31.01

Of wool or fine hair.

6204.32.03

Of cotton.

For women.

The others.

6204.33.01

With a wool or fine hair content greater than or equal to 36% by weight.

6204.33.02

With a linen content greater than or equal to 36% by weight.

6204.33.99

The others.

For women.

For girls.

6204.39.91

Of other textile materials.

Of artificial fibers, except with a wool or fine hair content greater or equal to 36% by weight.

With a silk content greater than or equal to 70% by weight.

With a wool or fine hair content greater than or equal to 36% by weight.

The others.

6204.41.01

Of wool or fine hair.

6204.42.99

The others.

For women.

For girls.

6204.43.01

Made entirely by hand.

6204.43.02

With a wool or fine hair content greater than or equal to 36% by weight, except those included in tariff heading 6204.43.01.

6204.43.99

The others.

Bridal, cocktail or gala dresses, for women.

For women.

For girls.

6204.44.01

Made entirely by hand.

6204.44.02

With a wool or fine hair content greater than or equal to 36% by weight, except those included in tariff heading 6204.44.01.

6204.44.99

The others.

For women.

For girls.

6204.49.91

Of other textile materials.

With a silk content greater than or equal to 70% by weight.

The others.

6204.51.01

Of wool or fine hair.

6204.52.03

Of cotton.

For women.

The others.

6204.53.02

With a wool or fine hair content greater than or equal to 36% by weight, except those included in tariff heading 6204.53.01.

6204.53.99

The others.

For women.

For girls.

6204.59.91

Of other textile materials.

Of artificial fibers.

With a silk content greater than or equal to 70% by weight.

With a wool or fine hair content greater than or equal to 36% by weight, except those included in the commercial identification numbers 6204.59.91.01, 6204.59.91.03 and 6204.59.91.04.

The others.

6204.61.01

Of wool or fine hair.

6204.63.01

With a wool or fine hair content greater than or equal to 36% by weight.

6204.63.91

The others, for women.

Shorts and shorts, of polyester, with zipper, buttons or any other closing system.

The others for women, of polyester, with zipper, buttons or any other closing system.

6204.63.92

The others, for girls.

The others fitted at the waist by an elastic band, a cord or any other element, without zipper, buttons or any other system closing.

6204.69.02

With a silk content greater than or equal to 70% by weight.

6204.69.03

With a wool or fine hair content greater than or equal to 36% by weight.

6204.69.99

The others.

6205.20.01

Made entirely by hand.

6205.90.01

With a silk content greater than or equal to 70% by weight.

6205.90.02

Of wool or fine hair.

6205.90.99

The others.

6206.10.01

Of silk or silk waste.

6206.20.02

Of wool or fine hair.

Made entirely by hand.

The others.

6206.40.01

Made entirely by hand.

6206.40.02

With a wool or fine hair content greater than or equal to 36% by weight, except those included in tariff heading 6206.40.01.

6206.90.01

With cotton blends.

6206.90.99

The others.

6207.11.01

Of cotton.

For men.

The others.

6207.19.91

Of other textile materials.

6207.21.01

Of cotton.

For men.

The others.

6207.22.01

Of synthetic or artificial fibers.

6207.29.91

Of other textile materials.

With a silk content greater than or equal to 70% by weight.

The others.

6207.91.01

Of cotton.

6207.99.91

Of other textile materials.

With a silk content greater than or equal to 70% by weight.

Of synthetic or artificial fibers.

The others.

6208.11.01

Of synthetic or artificial fibers.

6208.19.91

Of other textile materials.

6208.21.01

Of cotton.

For women.

The others.

6208.22.01

Of synthetic or artificial fibers.

For women.

The others.

6208.29.91

Of other textile materials.

With a silk content greater than or equal to 70% by weight.

The others.

6208.91.01

Of cotton.

6208.92.02

Of synthetic or artificial fibers.

Nightdresses, bathrobes, housecoats and similar articles.

Panties (knickers, drawers), for girls.

The others for women.

6208.99.91

Of other textile materials.

Of wool or fine hair.

Undershirts and panties (knickers, drawers) with a silk content, by weight, equal to or greater than 70%.

The others.

6209.90.91

Of other textile materials.

Of wool or fine hair.

The others.

6210.10.01

With products of headings 56.02 or 56.03.

Disposable non-woven garments designed for use in hospitals, clinics, laboratories or contaminated areas.

The others.

6210.20.91

The other clothing of the types cited in heading 62.01.

6210.30.91

The other clothing of the types cited in heading 62.02.

6210.40.91

The other clothing for men or boys.

6210.50.91

The other clothing for women or girls.

6211.11.01

For men or boys.

6211.12.01

For women or girls.

6211.20.02

Overalls and ski suits.

With a content of 15% or more, by weight, of down and feathers of waterfowl, provided that the down comprises 35% or more, by weight; with a content of 10% or more by weight of plumage.

The others.

6211.32.02

Of cotton.

Sports shirts.

The others.

6211.33.02

Of synthetic or artificial fibers.

Sports shirts.

The others.

6211.39.91

Of other textile materials.

With a silk content greater than or equal to 70% by weight.

Of wool or fine hair.

The others.

6211.42.02

Of cotton.

Trousers with bib and straps.

The others.

6211.43.02

Of synthetic or artificial fibers.

Trousers with bib and straps.

The others.

6211.49.91

Of other textile materials.

6212.20.01

Girdles and girdle panties (panty girdles).

6212.30.01

Support girdles (corset girdles).

6212.90.99

The others.

Cups of artificial fiber fabrics for brassieres.

The others.

6214.10.01

Of silk or silk waste.

6214.20.01

Of wool or fine hair.

6214.30.01

Of synthetic fibers.

6214.40.01

Of artificial fibers.

6214.90.91

Of other textile materials.

6215.10.01

Of silk or silk waste.

6215.20.01

Of synthetic or artificial fibers.

6215.90.91

Of other textile materials.

6216.00.01

Gloves, mittens and muffs.

6217.10.01

Clothing accessories.

Hair bands.

The others.

6217.90.01

Parts.

Fabric cuts for the manufacture or assembly of made-up clothing, of cotton.

Fabric cuts for the manufacture or assembly of made-up clothing, of synthetic fibers.

Fabric cuts for the manufacture or assembly of made-up clothing, of artificial fibers.

The others.

6401.10.01

Footwear with protective metal toe caps.

For men, adults and young men, and women, adult women and young women.

Other.

6401.92.11

With soles and uppers coated (including accessories or reinforcements) with a poly(vinyl chloride) (PVC) content of more than 90%, even with a PVC support or lining, but excluding any other support or lining.

For men, adults and young men.

For women, adult women and young women.

For boys, girls or infants.

6401.92.99

Other.

For men, adults and young men, entirely of injected plastic.

For boys, girls or infants, entirely of injected plastic.

Other for men, adults and young men.

Other for women, adult women and young women.

Other for boys, girls or infants.

6401.99.99

Other.

With soles and uppers coated (including accessories or reinforcements) of rubber or plastic in more than 90%, except those recognizable as intended for use for industrial protection or for protection against bad weather.

That cover the knee.

For men, adults and young men, that have been entirely injected and molded in a single piece, except those that cover the knee.

For women, adult women and young women, that have been entirely injected and molded in a single piece, except those that cover the knee.

For boys, girls or infants, that have been entirely injected and molded in a single piece, except those that cover the knee.

Other for men, adults and young men.

Other for women, adult women and young women.

Other for boys, girls or infants.

6402.12.01

Ski boots and boots for "snowboard" (snowboard) practice.

6402.19.01

For men, adults and young men, with the upper (cut) having a rubber or plastic content of more than 90%, except those that have a band or similar application glued or molded to the sole and overlapping the cut.

6402.19.99

Other.

Footwear for women, adult women and young women, with the upper (cut) of rubber or plastic in more than 90%, except those that have a band or similar application glued or molded to the sole and overlapping the cut.

Footwear for boys, girls or infants with the upper (cut) of rubber or plastic in more than 90%, except those that have a band or similar application glued or molded to the sole and overlapping the cut.

For men, adults and young men.

For women, adult women and young women.

For boys, girls or infants.

6402.20.04

Footwear with the upper made of straps or bands fixed to the sole by pegs (spikes).

For men, adults and young men, women, adult women and young women.

For boys, girls or infants.

6402.91.02

With protective metal toe caps.

6402.91.06

Without protective metal toe caps.

For women, adult women and young women.

For boys and girls.

6402.99.06

With protective metal toe caps.

For men, adults and young men, and women, adult women and young women.

Other.

6402.99.19

Sandals.

Other for men, adults and young men.

Other for women, adult women and young women.

Other for boys or girls.

6402.99.20

Recognizable as designed for the practice of tennis, basketball, gymnastics, training, walking, exercises and other similar physical activities, except what is contained in tariff fraction 6402.99.21.

For men, adults and young men.

For women, adult women and young women.

For boys, girls or infants.

6402.99.21

Footwear that has a band or similar application glued or molded to the sole and overlapping the cut.

For men, adults and young men with a rubber or plastic cut, that has a band glued to the sole and overlapping the cut united by the "vulcanization" process.

For women, adult women and young women with a rubber or plastic cut, that has a band glued to the sole and overlapping the cut united by the "vulcanization" process.

Footwear for boys or girls, with a rubber or plastic cut, that has a band glued to the sole and overlapping the cut united by the "vulcanization" process.

Footwear for infants with a rubber or plastic cut, that has a band glued to the sole and overlapping the cut united by the "vulcanization" process.

Other for men, adults and young men.

Other for women, adult women and young women.

Other for boys or girls.

6402.99.91

Other, for men, adults and young men.

6402.99.92

Other, for women, adult women and young women.

6402.99.93

Other, for boys and girls.

6403.12.01

Ski boots and boots for "snowboard" (snowboard) practice.

6403.19.02

For men, adults and young men, except of "Welt" construction.

6403.19.99

Other.

For men, adults and young men, of "Welt" construction.

For women, adult women and young women.

For boys or girls.

Other.

6403.20.01

Footwear with a natural leather sole and upper made of natural leather strips that pass over the instep and surround the big toe.

6403.40.91

Other footwear, with protective metal toe caps.

For men, adults and young men.

For women, adult women and young women.

For boys, girls or infants.

6403.51.05

That cover the ankle.

For men, adults and young men, of "Welt" construction.

For men, adults and young men, except those included in commercial identification number 6403.51.05.01.

For women, adult women and young women.

For boys, girls or infants.

6403.59.99

Other.

For men, adults and young men, of "Welt" construction.

Sandals for men, adults and young men.

Sandals for women, adult women and young women.

Sandals for boys, girls or infants.

Other for men, adults and young men.

Other for women, adult women and young women.

Other for boys, girls or infants.

6403.91.04

With wooden insole or platform, without insoles or protective metal toe caps.

6403.91.12

Of "Welt" construction.

For men, adults and young men, women, adult women and young women.

For boys, girls or infants.

6403.91.13

Recognizable as designed for the practice of tennis, basketball, gymnastics, training, walking, exercises and other similar physical activities.

For men, adults and young men.

For women, adult women and young women.

For boys, girls or infants.

6403.91.99

Other.

For men, adults and young men.

For women, adult women and young women.

For boys, girls or infants.

6403.99.01

Of "Welt" construction.

6403.99.06

With wooden insole or platform, without insoles or protective metal toe caps.

6403.99.12

Sandals for boys, girls or infants.

6403.99.13

Recognizable as designed for the practice of tennis, basketball, gymnastics, training, walking, exercises and other similar physical activities.

For men, adults and young men.

For women, adult women and young women.

For boys, girls or infants.

6403.99.14

Sandals, except those included in tariff fraction 6403.99.12.

For men, adults and young men.

For women, adult women and young women.

6403.99.91

Other for boys, girls or infants.

6403.99.99

Other.

For men, adults and young men.

For women, adult women and young women.

6404.11.09

Sports footwear for boys, girls or infants, except those that have a band or similar application glued or molded to the sole and overlapping the cut.

6404.11.12

For boys, girls or infants, recognizable as designed for the practice of tennis, basketball, gymnastics, training, walking, exercises and other similar physical activities, except those that have a band or similar application glued or molded to the sole and overlapping the cut.

For boys or girls.

For infants.

6404.11.16

Sports, except those included in tariff fraction 6404.11.09 and those that have a band or similar application glued or molded to the sole and overlapping the cut.

For men, adults and young men.

For women, adult women and young women.

6404.11.17

Recognizable as designed for the practice of tennis, basketball, gymnastics, training, walking, exercises and other similar physical activities, except those included in tariff fraction 6404.11.12 and those that have a band or similar application glued or molded to the sole and overlapping the cut.

For men, adults and young men.

For women, adult women and young women.

6404.11.99

Other.

For men, adults and young men, that has a band glued to the sole and overlapping the cut united by the "vulcanization" process.

For women, adult women and young women, that has a band glued to the sole and overlapping the cut united by the "vulcanization" process.

For boys or girls, that has a band glued to the sole and overlapping the cut united by the "vulcanization" process.

For infants, that has a band glued to the sole and overlapping the cut united by the "vulcanization" process.

Other for men, adults and young men.

Other for women, adult women and young women.

Other for boys or girls.

6404.19.02

For women, adult women and young women, except those that have a band or similar application glued or molded to the sole and overlapping the cut and those included in tariff fraction 6404.19.08.

6404.19.08

Sandals for women, adult women and young women.

Basic.

6404.19.99

Other.

For men, adults and young men, except those that have a band or similar application glued or molded to the sole and overlapping the cut and those included in commercial identification number 6404.19.99.06.

For boys or girls, except those that have a band or similar application glued or molded to the sole and overlapping the cut and sandals.

For infants, except those that have a band or similar application glued or molded to the sole and overlapping the cut and sandals.

For men, adults and young men, that has a band glued to the sole and overlapping the cut united by the "vulcanization" process.

For women, adult women and young women, that has a band glued to the sole and overlapping the cut united by the "vulcanization" process.

For boys, girls or infants, that has a band glued to the sole and overlapping the cut united by the "vulcanization" process.

Sandals for men, adults and young men.

Sandals for boys, girls or infants.

Other for men, adults and young men.

Other for women, adult women and young women.

Other for boys or girls.

6404.20.01

Footwear with a natural or regenerated leather sole.

For men, adults and young men.

For women, adult women and young women.

Other.

6405.10.01

With the upper of natural or regenerated leather.

6405.20.01

With a wooden or cork sole.

6405.20.02

With sole and upper of wool felt.

6405.20.99

Other.

Other footwear for men, adults and young men.

Other footwear for women, adult women and young women.

Other footwear for boys or girls.

6405.90.99

Other.

Disposable footwear.

Other.

6506.91.01

Caps.

8523.29.99

Other.

Recorded flexible disks, for reproducing phenomena other than sound or image ("software"), even accompanied by printed instructions or some other documentation.

8523.41.01

Writeable disks (known as CD-R; DVD-R, and other formats), for laser reading systems.

8523.41.99

Other.

8523.49.99

Other.

Disks for laser reading systems, for reproducing sound only.

Other.

8712.00.05

Bicycles and other velocipedes (including delivery tricycles), without motor.

Bicycles for children.

9003.11.01

Of plastic.

9003.19.01

Of other materials.

9004.10.01

Sunglasses (spectacles).

9004.90.99

Other.

9101.11.01

With mechanical indicator only.

9101.19.99

Other.

9101.21.01

Automatic.

9101.29.99

Other.

9101.91.01

Electric.

9101.99.99

Other.

9102.11.01

With mechanical indicator only.

9102.12.01

With optoelectronic indicator only.

9102.19.99

Other.

9102.21.01

Automatic.

9102.29.99

Other.

9102.91.01

Electric.

9102.99.99

Other.

9504.50.04

Video game consoles and video game machines, except those of subheading 9504.30 and those included in tariff fraction 9504.50.03.

Video game consoles and video game machines.

Cartridges containing programs for video game consoles and video game machines.

II.

Regarding the customs regime of definitive export:

Tariff fraction and
NICO

Description

Limitation

0602.10.07

Unrooted cuttings and grafts.

Only: "Vainilla Papantla".

0709.60.03

Habanero Chili from the Yucatan Peninsula.

0709.60.04

Yahualica Chili.

0709.60.99

Other.

Habanero chili.

0804.50.05

Ataulfo Mango from Soconusco Chiapas.

0901.21.02

Veracruz Coffee.

0901.21.03

Chiapas Coffee.

0901.21.04

Pluma Coffee.

0901.22.02

Veracruz Coffee.

0901.22.03

Chiapas Coffee.

0901.22.04

Pluma Coffee.

0905.10.02

Papantla Vanilla.

0905.20.02

Papantla Vanilla.

1006.10.02

Rice from the State of Morelos.

1006.30.03

Rice from the State of Morelos.

1006.30.99

Other.

Named long grain (ratio 3:1, or greater, between the length and the width of the grain).

Only
"Rice from the State of
Morelos".

1302.19.16

Of Papantla Vanilla.

1801.00.02

Grijalva Cacao.

2208.90.02

Bacanora.

2208.90.03

Tequila.

Tequila contained in containers with a capacity of less than or equal to 5 liters.

Other tequilas.

2208.90.04

Sotol.

2208.90.05

Mezcal.

2208.90.06

Charanda.

2208.90.07

Raicilla.

2208.90.99

Other.

Other alcoholic beverages containing aguardiente, or agave distillates.

2530.90.99

Other.

Only: "Amber from
Chiapas".

4420.11.01

Of Olinalá.

4420.90.01

Of Olinalá.

4420.90.99

Other.

Only: "Olinalá".

6907.30.01

Cubes, dice and similar articles for mosaics, except those of subheading 6907.40.

Only: "Talavera".

6910.90.99

Other.

Only: "Talavera".

6912.00.03

Of Talavera.

6912.00.99

Other.

Tableware and other articles for table service.

Only: "Talavera".

6913.90.01

Of Talavera.

6914.90.01

Of Talavera.

7117.90.02

Of Amber from Chiapas.

Amber from Chiapas.

9602.00.02

Amber from Chiapas.

Sincerely.

Mexico City, December 15, 2023. - In substitution for the absence of the Head of the Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona signs. -

Rubric.

ANNEX 21 OF THE GENERAL FOREIGN TRADE RULES FOR 2024

Exclusive customs offices for processing the customs clearance of certain types of goods

For the purposes of article 144, fraction I, second paragraph of the Law, in relation to rule 3.1.29., the exclusive customs offices for processing the customs clearance of certain types of goods are made known, as indicated below:

Content

Those that are introduced into the country to be assigned to the customs regimes of definitive import, temporary import or strategic supervised area regime of the following goods:

Radioactive and nuclear products.

Chemical precursors.

Footwear.

Alcoholic beverages.

II.

Those that are introduced into the country to be assigned to the customs regimes of definitive import or fiscal deposit for general warehouses located within the jurisdiction of the respective customs office, except when they are intended for exhibition and sale in the establishments referred to in article 121, fraction I of the Law:

Cigars and tobacco products.

III.

Those that are introduced into the country to be assigned to the customs regime of definitive import of the following goods:

Mineral fuels, mineral oils and products of their distillation; bituminous materials; mineral waxes.

Used vehicles.

IV.

Those that are introduced into the country to be assigned to the customs regime of import of the following goods:

Mineral products and products of the chemical industries or related industries.

Those that are extracted from the country under the customs regime of definitive export of the following goods:

Tequila.

Radioactive and nuclear products.

Regarding the customs clearance of goods that are introduced into the country to be assigned to the customs regimes of definitive import, temporary import or strategic supervised area regime of the following goods:

Radioactive and nuclear products:

Tariff fraction and
NICO

Description

Limitation

2612.10.01

Uranium ores and concentrates.

2612.20.01

Thorium ores and 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.

2844.20.01

2844.30.01

Depleted uranium in U 235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures, containing depleted uranium 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.

2844.42.01

2844.43.91

Other radioactive elements and isotopes and compounds; alloys, dispersions (including cermets), ceramic products and mixtures, containing these elements, isotopes or compounds.

Cesium 137.

Radioactive cobalt.

Other.

2844.44.01

Radioactive waste.

Of cesium 137.

Of cobalt.

Other.

2844.50.01

Spent (irradiated) fuel elements (cartridges) of nuclear reactors.

2845.10.01

Heavy water (deuterium oxide).

2846.90.99

Other.

8401.10.01

Nuclear reactors.

8401.20.01

Machines and apparatus for isotopic separation, and parts thereof.

8401.30.01

Unirradiated fuel elements (cartridges).

8401.40.01

Parts of nuclear reactors.

9022.21.99

Other.

Customs:

1. Mexico City International Airport.

12. Mexicali.

2. Altamira.

13. Monterrey.

3. Ciudad del Carmen.

14. Nogales.

4. Ciudad Hidalgo.

15. Nuevo Laredo.

5. Ciudad Juárez.

16. Piedras Negras.

6. Ciudad Reynosa.

17. Subteniente López.

7. Coatzacoalcos.

18. Tecate.

8. Colombia.

19. Tijuana.

9. Guadalajara.

20. Toluca.

10. Lázaro Cárdenas.

21. Veracruz.

11. Manzanillo.

22. Felipe Ángeles International Airport.

Chemical precursors:

Tariff fraction and NICO

Description

Note

2903.99.01

Benzyl chloride.

2904.20.08

Nitroethane.

2904.20.99

Other.

Only

Nitromethane.

2906.29.05

Phenethyl alcohol.

2912.21.01

Benzaldehyde (benzoic aldehyde).

2912.29.02

Phenylacetaldehyde.

2914.31.01

Phenylacetone (phenylpropan-2-one).

2916.34.01

Phenylacetic acid and its salts.

2916.39.08

Esters of phenylacetic acid.

2916.39.99

Other.

Only phenylacetyl chloride, phenylacetyl fluoride, phenylacetyl bromide).

2921.11.05

Mono-, di- or trimethylamine

Monomethylamine.

2924.23.01

2-acetamidobenzoic acid (N-acetylanthranilic acid) and its salts.

2924.29.99

Other.

Only

Phenylacetamide.

2926.40.01

alpha-Phenylacetoacetonitrile.

Only benzyl cyanide, its salts and derivatives.

2926.90.99

Other.

Only benzyl cyanide, its salts and derivatives.

2932.91.01

Isosafrole.

2932.92.01

1-(1,3-Benzodioxol-5-yl)propan-2-one.

2932.93.01

Piperonal.

2932.94.01

Safrole.

2939.41.01

Ephedrine and its salts.

2939.42.01

Pseudoephedrine (INN) and its salts.

2939.44.01

2-amino-1-phenyl-1-propanol hydrochloride (norephedrine hydrochloride).

2939.61.01

Ergometrine (INN) and its salts.

2939.62.01

Ergotamine (INN) and its salts.

2939.63.01

Lysergic acid and its salts.

Customs:

1. Colombia.

3. Veracruz.

2. Manzanillo.

4. Felipe Ángeles International Airport.

Footwear:

Tariff fraction and NICO

Description

Note

6401.10.01

Footwear with protective metal toe caps.

For men, adults and young men, and women, adults and young women.

Other.

6401.92.11

With sole and upper coated (including accessories or reinforcements) with a poly(vinyl chloride) (PVC) content greater than 90%, even with a PVC support or lining, but excluding any other support or lining.

For men, adults and young men.

For women, adults and young women.

For children, girls or infants.

6401.92.99

Other.

For men, adults and young men, entirely of injected plastic.

For women, adults and young women, entirely of injected plastic.

For children, girls or infants, entirely of injected plastic.

Other for men, adults and young men.

Other for women, adults and young women.

Other for children, girls or infants.

6401.99.99

Other.

With sole and upper coated (including accessories or reinforcements) of rubber or plastic in more than 90%, except those recognizable as intended for industrial protection or protection against bad weather.

That cover the knee.

For men, adults and young men, that have been entirely injected and molded in a single piece, except those that cover the knee.

For women, adults and young women, that have been entirely injected and molded in a single piece, except those that cover the knee.

For children, girls or infants, that have been entirely injected and molded in a single piece, except those that cover the knee.

Other for men, adults and young men.

Other for women, adults and young women.

Other for children, girls or infants.

6402.19.01

For men, adults and young men, with the upper (cut) with a rubber or plastic content greater than 90%, except that which has a band or similar application glued or molded to the sole and overlapping the cut.

6402.19.99

Other.

Footwear for women, adults and young women, with the upper (cut) of rubber or plastic in more than 90%, except that which has a band or similar application glued or molded to the sole and overlapping the cut.

Footwear for children, girls or infants with the upper (cut) of rubber or plastic in more than 90%, except that which has a band or similar application glued or molded to the sole and overlapping the cut.

For men, adults and young men.

For women, adults and young women.

For children, girls or infants.

6402.20.04

Footwear with the upper of straps or bands fixed to the sole by pegs (spikes).

For men, adults and young men, women, adults and young women.

For children, girls or infants.

6402.91.02

With protective metal toe caps.

6402.91.06

Without protective metal toe caps.

For men, adults and young men.

For women, adults and young women.

For children and girls.

Other without protective metal toe caps.

6402.99.06

With protective metal toe caps.

For men, adults and young men, and women, adults and young women.

Other.

6402.99.19

Sandals.

Formal or dress, for men, adults and young men.

Formal or dress, for women, adults and young women.

Formal or dress, for children or girls.

For infants.

Others for men, adults and young men.

Others for women, adults and young women.

Others for children or girls.

6402.99.20

For men, adults and young men.

For women, adults and young women.

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.

For men, adults and young men, with a rubber or plastic cut, that has a band glued to the sole and overlapping the cut united by the "vulcanization" process.

For women, adults and young women, with a rubber or plastic cut, that has a band glued to the sole and overlapping the cut united by the "vulcanization" process.

Footwear for children or girls, with a rubber or plastic cut, that has a band glued to the sole and overlapping the cut united by the "vulcanization" process.

Footwear for infants with a rubber or plastic cut, that has a band glued to the sole and overlapping the cut united by the "vulcanization" process.

Other for men, adults and young men.

Other for women, adults and young women.

Other for children or girls.

6402.99.91

Other for men, adults and young men.

6402.99.92

Other for women, adults and young women.

6402.99.93

Other, for children and girls.

6402.99.94

Other for infants.

6403.19.02

For men, adults and young men, except of "Welt" construction.

6403.19.99

Other.

For men, adults and young men, of "Welt" construction.

For women, adults and young women.

For children or girls.

Other.

6403.20.01

Footwear with a natural leather sole and upper of natural leather strips that pass over the instep and surround the big toe.

6403.40.91

Other footwear, with protective metal toe caps.

For men, adults and young men.

For women, adults and young women.

For children, girls or infants.

6403.51.05

That cover the ankle.

For men, adults and young men, of "Welt" construction.

For men, adults and young men, except what is included in commercial identification number 6403.51.05.01.

For women, adults and young women.

For children, girls or infants.

6403.59.99

Other.

For men, adults and young men, of "Welt" construction.

Sandals for men, adults and young men.

Sandals for women, adults and young women.

Sandals for children, girls or infants.

Other for men, adults and young men.

Other for women, adults and young women.

Other for children, girls or infants.

6403.91.04

With wooden insole or platform, without insoles or protective metal toe caps.

6403.91.12

Of "Welt" construction.

For men, adults and young men, women, adults and young women.

For children, girls or infants.

6403.91.13

Recognizable as designed for the practice of tennis, basketball, gymnastics, training, walking, exercises and other similar physical activities.

For men, adults and young men.

For women, adults and young women.

For children, girls or infants.

6403.91.99

Other.

For men, adults and young men.

For women, adults and young women.

For children, girls or infants.

6403.99.01

Of "Welt" construction.

6403.99.06

With wooden insole or platform, without insoles or protective metal toe caps.

6403.99.12

Sandals for children, girls or infants.

6403.99.13

Recognizable as designed for the practice of tennis, basketball, gymnastics, training, walking, exercises and other similar physical activities.

For men, adults and young men.

For women, adults and young women.

For children, girls or infants.

6403.99.14

Sandals, except what is included in tariff fraction 6403.99.12.

For men, adults and young men.

For women, adults and young women.

6403.99.91

Other for children, girls or infants.

6403.99.99

Other.

For men, adults and young men.

For women, adults and young women.

6404.11.09

Sports footwear for children, girls or infants, except 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, recognizable as designed for the practice of tennis, basketball, gymnastics, training, walking, exercises and other similar physical activities, except those that have a band or similar application glued or molded to the sole and overlapping the cut.

For children or girls.

For infants.

6404.11.16

Sports, except what is included in tariff fraction 6404.11.09 and those that have a band or similar application glued or molded to the sole and overlapping the cut.

For men, adults and young men.

For women, adults and young women.

6404.11.17

Recognizable as designed for the practice of tennis, basketball, gymnastics, training, walking, exercises and other similar physical activities, except what is included in tariff fraction 6404.11.12 and those that have a band or similar application glued or molded to the sole and overlapping the cut.

For men, adults and young men.

For women, adults and young women.

6404.11.99

Other.

For men, adults and young men, that has a band glued to the sole and overlapping the cut united by the "vulcanization" process.

For women, adults and young women, that has a band glued to the sole and overlapping the cut united by the "vulcanization" process.

For children or girls, that has a band glued to the sole and overlapping the cut united by the "vulcanization" process.

For infants, that has a band glued to the sole and overlapping the cut united by the "vulcanization" process.

Other for men, adults and young men.

Other for women, adults and young women.

Other for children or girls.

Other for infants.

6404.19.02

For women, adults and young women except that which has a band or similar application glued or molded to the sole and overlapping the cut and what is included in tariff fraction 6404.19.08.

For women, adults and young women, except that which has a band or similar application glued or molded to the sole and overlapping the cut and what is included in tariff fraction 6404.19.08.

6404.19.08

Sandals for women, adults and young women.

Basic.

Formal or dress.

6404.19.99

Other.

For men, adults and young men, except that which has a band or similar application glued or molded to the sole and overlapping the cut and what is included in commercial identification number 6404.19.99.06.

For children or girls, except that which has a band or similar application glued or molded to the sole and overlapping the cut and sandals.

For infants, except that which has a band or similar application glued or molded to the sole and overlapping the cut and sandals.

For men, adults and young men, that has a band glued to the sole and overlapping the cut united by the "vulcanization" process.

For women, adults and young women, that has a band glued to the sole and overlapping the cut united by the "vulcanization" process.

For children, girls or infants, that has a band glued to the sole and overlapping the cut united by the "vulcanization" process.

Sandals for men, adults and young men.

Sandals for children, girls or infants.

Formal or dress sandal, for men, adults and young men.

Formal or dress sandal, for children or girls.

Other for men, adults and young men.

Other for women, adults and young women.

Other for children or girls.

Other for infants.

6404.20.01

Footwear with a natural or regenerated leather sole.

For men, adults and young men.

For women, adults and young women.

Other.

6405.10.01

With the upper of natural or regenerated leather.

6405.20.01

With a wooden or cork sole.

6405.20.02

With sole and upper of wool felt.

6405.20.99

Other.

Other footwear for men, adults and young men.

Other footwear for women, adults and young women.

Other footwear for children or girls.

Other footwear for infants.

6405.90.99

Other.

Disposable footwear.

Footwear for infants, except disposable.

Other.

Customs:

1. Mexico City International Airport.

7. Nuevo Laredo.

2. Ciudad Hidalgo.

8. Progreso.

3. Lázaro Cárdenas.

9. Tijuana.

4. Manzanillo.

10. Tuxpan.

5. Mexico.

11. Veracruz.

6. Guadalajara.

12. Felipe Ángeles International Airport.

Alcoholic beverages:

Tariff fraction and NICO

Description

Note

2204.10.02

Sparkling wine.

"Champagne".

2204.21.04

In containers with a capacity of less than or equal to 2 l.

Wines, whose alcoholic strength is greater than 14 centesimal degrees Gay-Lussac but less than or equal to 20 centesimal degrees Gay-Lussac, at a temperature of 15°C.

Red, rosé, claret or white wines, whose alcoholic strength is up to 14 centesimal degrees Gay-Lussac, at a temperature of 15°C.

Other.

2204.22.01

In containers with a capacity greater than 2 l but less than or equal to 10 l.

2204.29.99

Other.

2204.30.91

Other grape musts.

2205.10.02

In containers with a capacity of less than or equal to 2 l.

2205.90.99

Other.

2206.00.91

Other fermented beverages (for example: cider, perry, pulque, sake); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not expressed or included elsewhere.

Soft drinks based on a mixture of lemonade and beer or wine, or a mixture of beer and wine ("wine coolers").

Others.

2208.20.01

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.

2208.20.03

Pure grape distillates, whose alcoholic strength is greater than or equal to 80 centesimal degrees Gay-Lussac, at a temperature of 15°C, in bulk.

2208.20.99

Other.

2208.30.05

Whisky.

Canadian whisky ("Canadian whiskey").

Whisky whose alcoholic strength is greater than 53 centesimal degrees Gay-Lussac at a temperature of 15°C, in bulk.

Whisky or Whiskey whose alcoholic strength is equal to or greater than 40 centesimal degrees Gay-Lussac, distilled at less than 94.8% vol.

"Tennessee" whisky or Bourbon whisky.

Other.

2208.40.02

Rum and other spirits obtained from the distillation, after previous fermentation, of sugar cane products.

Rum.

Other.

2208.50.01

Gin and geneva.

2208.60.01

Vodka.

2208.70.03

Liqueurs.

Of more than 14 degrees not exceeding 23 centesimal degrees Gay-Lussac at a temperature of 15°C, in earthenware, pottery or glass vessels, except what is included in commercial identification number 2208.70.03.02.

Liqueurs containing aguardiente, or agave distillates.

Other.

2208.90.02

Bacanora.

2208.90.03

Tequila.

Tequila contained in containers with a capacity of less than or equal to 5 liters.

Other tequilas.

2208.90.04

Sotol.

2208.90.05

Mezcal.

2208.90.06

Charanda.

2208.90.07

Raicilla.

2208.90.99

Other.

Other alcoholic beverages containing aguardiente, or agave distillates.

Other.

Customs:

1. Mexico City International Airport.

11. Monterrey.

2. Altamira.

12. Nogales.

3. Cancún.

13. Nuevo Laredo.

4. Ciudad Hidalgo.

14. Progreso.

5. Colombia.

15. Puebla.

6. Guadalajara.

16. Tijuana.

7. Lázaro Cárdenas.

17. Toluca.

8. Manzanillo.

18. Tuxpan.

9. Mexicali.

19. Veracruz.

10. Mexico.

20. Felipe Ángeles International Airport.

II.

When it comes to the customs clearance of goods that are introduced into the country to be destined to the customs regimes of definitive import or fiscal deposit for general warehouses of deposit located within the jurisdiction of the respective customs, except when they are destined for exhibition and sale in the establishments referred to in article 121, fraction I of the Law, which are classified in the tariff fraction with the following NICO:

Cigars and tobacco products:

Tariff fraction and NICO

Description

Note

2402.20.01

Cigarettes containing tobacco.

Customs:

1. Mexico City International Airport.

9. Mexico.

2. Aguascalientes.

10. Monterrey.

3. Altamira.

11. Nuevo Laredo.

4. Cancún.

12. Progreso.

5. Colombia.

13. Tijuana.

6. Guadalajara.

14. Tuxpan.

7. Guanajuato.

15. Veracruz.

8. Manzanillo.

16. Felipe Ángeles International Airport.

III.

When it comes to the customs clearance of the following goods that are introduced into the country to be destined to the customs regime of definitive import:

Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes:

Tariff fraction and NICO

Description

Note

2710.12.99

Other.

Gasoline with an octane rating greater than or equal to 87 but less than 92.

Gasoline with an octane rating greater than or equal to 92 but less than 95.

2710.19.99

Other.

Diesel oil (gas oil) and its mixtures, with a sulfur content less than or equal to 15 ppm.

Diesel oil (gas oil) and its mixtures, with a sulfur content greater than 15 ppm but less than or equal to 500 ppm.

Jet fuel, kerosene (paraffin oil) and their mixtures.

The aforementioned goods may not be destined to programs for the deferral of tariffs and to the customs regime of strategic supervised precinct.

Customs:

1. Mexico City International Airport.

15. Manzanillo.

2. Acapulco.

16. Matamoros.

3. Altamira.

17. Mazatlán.

4. Ciudad Camargo.

18. Mexicali.

5. Ciudad del Carmen.

19. Nogales.

6. Ciudad Juárez.

20. Nuevo Laredo.

7. Ciudad Reynosa.

21. Piedras Negras.

8. Coatzacoalcos.

22. Progreso.

9. Colombia.

23. Salina Cruz.

10. Dos Bocas.

24. Tampico.

11. Ensenada.

25. Tijuana.

12. Guaymas.

26. Tuxpan.

13. La Paz.

27. Veracruz.

14. Lázaro Cárdenas.

28. Felipe Ángeles International Airport.

Used vehicles:

Tariff fraction and NICO

Description

Note

8701.21.01

Used.

8701.22.01

Used.

8701.23.01

Used.

8701.24.01

Used.

8701.29.01

Used.

8702.10.05

Used.

8702.20.05

Used.

8702.30.05

Used.

8702.40.06

Used.

8702.90.06

Used, except those included in tariff fraction

8702.90.08.

Used, except those included in tariff fraction 8702.90.08.

8703.21.02

Used, except those included in tariff fraction

8703.21.01.

Used, except those included in tariff fraction 8703.21.01.

8703.22.02

Used.

8703.23.02

Used.

8703.24.02

Used.

8703.31.02

Used.

8703.32.02

Used.

8703.33.02

Used.

8703.40.02

Used, except those included in tariff fraction

8703.40.03.

Used, except those included in tariff fraction 8703.40.03.

8703.50.02

Used.

8703.60.02

Used, except those included in tariff fraction

8703.60.03.

Used, except those included in tariff fraction 8703.60.03.

8703.70.02

Used.

8703.90.02

Used.

8704.21.04

Used, except those included in tariff fraction

8704.21.01.

Used, except those included in tariff fraction 8704.21.01.

8704.22.07

Used, except those included in tariff fraction

8704.22.01.

Used, except those included in tariff fraction 8704.22.01.

8704.23.02

Used, except those included in tariff fraction

8704.23.01.

Used, except those included in tariff fraction 8704.23.01.

8704.31.05

Used, except those included in tariff fractions

8704.31.01 and 8704.31.02.

Used, except those included in tariff fractions

8704.31.01 and 8704.31.02.

8704.32.07

Used, except those included in tariff fraction

8704.32.01.

Used, except those included in tariff fraction 8704.32.01.

8704.41.02

Used, except those included in tariff fraction

8704.41.01.

Used, except those included in tariff fraction 8704.41.01.

8704.42.02

Used, except those included in tariff fraction

8704.42.01.

Used, except those included in tariff fraction 8704.42.01.

8704.43.02

Used, except those included in tariff fraction

8704.43.01.

Used, except those included in tariff fraction 8704.43.01.

8704.51.03

Used, except those included in tariff fractions

8704.51.01 and 8704.51.02.

Used, except those included in tariff fractions

8704.51.01 and 8704.51.02.

8704.52.02

Used, except those included in tariff fraction

8704.52.01.

Used, except those included in tariff fraction 8704.52.01.

8705.40.02

Used.

The provisions in this subsection shall only apply to taxpayers obligated to register in Annex 10, fraction I, sector 16 "Automotive".

Customs:

1. Ciudad Juárez.

6. Nuevo Laredo.

2. Ciudad Reynosa.

7. Piedras Negras.

3. Matamoros.

8. Tijuana.

4. Mexicali.

9. Veracruz.

5. Nogales.

IV.

Those that are introduced into the country to be assigned to the customs regime of importation of the following goods:

Mineral products and products of the chemical or related industries:

Tariff fraction and
NICO

Description

Note

2707.10.01

Benzol (benzene).

2707.20.01

Toluol (toluene).

2707.30.01

Xylol (xylenes).

2707.40.01

Naphthalene.

2707.50.91

Other mixtures of aromatic hydrocarbons that distill, including losses, a proportion equal to or greater than 65% by volume at 250°C, according to ISO 3405 method (equivalent to ASTM D 86 method).

2707.99.99

Others.

Cresol.

Others.

2709.00.05

Crude oils of heavy, medium, and light petroleum.

Heavy.

Medium.

Light.

2709.00.99

Others.

2710.12.06

Isomeric mixture of trimethyl pentene and dimethyl hexene (Diisobutylene).

2710.12.99

Others.

Pure mineral oils from petroleum, in tank trucks, tank ships, or tank cars.

Precursor naphtha for aromatics.

Aviation gasoline.

Gasoline with octane rating below 87.

Propylene tetramer.

Hexane; heptane.

Other gasolines.

Others.

2710.19.02

Lubricating oils or preparations based on mineral oils derived from petroleum, with additives (finished lubricating oils).

2710.19.99

Others.

Pure mineral oils from petroleum, without additives (basic lubricating oils), in tank trucks, tank ships, or tank cars.

Lubricating greases.

Fuel oil (combustóleo).

Rubber extender oil.

Paraffinic oil.

Other diesel oils (gasóleos) and their mixtures.

Other mixtures of hydrocarbons (n-alkanes, isoalkanes, and cycloalkanes) with a chain length of at least 95% C11 to C16, with a boiling range between 200°C and 280°C according to ASTM D86 standard, whose aromatic hydrocarbon content is equal to or less than 1.0% by weight.

Others.

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 equal to or greater than 70% by weight, in which these oils constitute the base element, containing biodiesel, except for oil wastes.

2710.91.01

Containing polychlorinated biphenyls (PCB), polychlorinated terphenyls (PCT) or polybrominated biphenyls (PBB).

2710.99.99

Others.

2712.90.03

Paraffinic residues ("slack wax"), with an oil content equal to or greater than 8%, by weight.

2712.90.99

Others.

Waxes

Others.

2713.11.01

Uncalcined.

2713.90.91

Other residues of petroleum or bituminous mineral oils.

2901.10.05

Saturated.

Hexane; heptane.

Others.

2901.23.01

Butene (butylene) and its isomers.

2901.29.99

Others.

2902.11.01

Cyclohexane.

2902.20.01

Benzene.

2902.30.01

Toluene.

2902.41.01

o-Xylene.

2902.42.01

m-Xylene.

2902.43.01

p-Xylene.

2902.44.01

Mixtures of xylene isomers.

2902.60.01

Ethylbenzene.

2902.90.99

Others.

2905.11.01

Methanol (methyl alcohol).

2905.12.02

Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol).

Propan-1-ol (propyl alcohol).

Others.

2905.13.01

Butan-1-ol (n-butyl alcohol).

2905.14.91

Other butanols.

2-Methyl-1-propanol (isobutyl alcohol).

2-Butanol.

Others.

2905.16.03

Octanol (octyl alcohol) and its isomers.

2-Ethylhexanol.

Others.

2905.19.99

Others.

Hexanol.

Pentanol (amyl alcohol) and its isomers.

Others.

2905.29.99

Others.

Hexenol.

Others.

2909.19.99

Others.

Isopropyl ether.

Methyl tert-butyl ether.

Others.

3826.00.01

Biodiesel and its mixtures, without petroleum or bituminous mineral oils or with a content less than 70% by weight of these oils.

The goods classified in the following tariff fractions and NICO cannot be destined to tariff deferment programs and to the strategic supervised precinct customs regime: 2710.12.99 01, 2710.12.99 03, 2710.12.99 04,
2710.12.99 91,
2710.12.99 99, 2710.19.99 05, 2710.19.99 91, 2710.20.01 00 and 3826.00.01 00.

Customs:

1. Mexico City International Airport.

16. Mazatlán.

2. Acapulco.

17. Mexicali.

3. Altamira.

18. Nogales.

4. Ciudad del Carmen.

19. Nuevo Laredo.

5. Ciudad Juárez.

20. Piedras Negras.

6. Ciudad Reynosa.

21. Progreso.

7. Coatzacoalcos.

22. Salina Cruz.

8. Colombia.

23. Tampico.

9. Dos Bocas.

24. Tijuana.

10. Ensenada.

25. Tuxpan.

11. Guaymas.

26. Veracruz.

12. La Paz.

27. Felipe Ángeles International Airport.

13. Lázaro Cárdenas.

28. Toluca

14. Manzanillo.

29. Monterrey.

15. Matamoros.

Regarding the customs clearance of goods that are removed from the country under the customs regime of definitive export, of the following goods:

Tequila:

Tariff fraction and
NICO

Description

Note

2208.90.02

Bacanora.

2208.90.03

Tequila.

Tequila contained in containers with a capacity of less than or equal to 5 liters.

Other tequilas.

2208.90.04

Sotol.

2208.90.05

Mezcal.

2208.90.06

Charanda.

2208.90.07

Raicilla.

Customs:

1. Mexico City International Airport.

11. Mexicali.

2. Aguascalientes.

12. Mexico.

3. Altamira.

13. Nogales.

4. Ciudad Hidalgo.

14. Nuevo Laredo.

5. Ciudad Juárez.

15. Piedras Negras.

6. Colombia.

16. Tampico.

7. Guadalajara.

17. Tijuana.

8. Guanajuato.

18. Tuxpan.

9. Lázaro Cárdenas.

19. Veracruz.

10. Manzanillo.

20. Felipe Ángeles International Airport.

Radioactive and nuclear products:

Tariff fraction and
NICO

Description

Note

2844.10.01

Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures, containing natural uranium or compounds of natural uranium.

Natural uranium and its compounds; alloys, dispersions (including the cermet), ceramic products and mixtures, containing natural uranium or compounds of natural uranium.

2844.20.01

Uranium enriched in U 235 and its compounds; plutonium and its compounds; alloys, dispersions (including the cermet), ceramic products and mixtures, containing uranium enriched in U 235, plutonium or compounds of these products.

Uranium enriched in U 235 and its compounds; plutonium and its compounds; alloys, dispersions (including the cermet), products ceramic and mixtures, containing uranium enriched in U 235, plutonium or compounds of these products.

2844.30.01

Depleted uranium in U 235 and its compounds; thorium and its compounds; alloys, dispersions (including the cermet), ceramic products and mixtures, containing uranium depleted in U 235, thorium or compounds of these products.

Depleted uranium in U 235 and its compounds; thorium and its compounds; alloys, dispersions (including the cermet), products ceramic and mixtures, containing depleted uranium in U 235, thorium or compounds of these products.

2844.41.01

Tritium and its compounds; alloys, dispersions (including the cermet), 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 the cermet), ceramic products and mixtures, containing these elements or compounds.

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 the cermet), ceramic products and mixtures, containing these elements or compounds.

2844.43.91

Other elements and isotopes and compounds, radioactive; alloys, dispersions (including the cermet), ceramic products and mixtures, containing these elements, isotopes or compounds.

Cesium 137.

Radioactive cobalt.

Others.

2844.44.01

Radioactive waste.

Of cesium 137.

Of cobalt.

Others.

2845.10.01

Heavy water (deuterium oxide).

2846.90.99

Others.

8401.10.01

Nuclear reactors.

8401.20.01

Machines and apparatus for isotope separation, and their parts.

8401.30.01

Fuel elements (cartridges) not irradiated.

8401.40.01

Parts of nuclear reactors.

9022.21.99

Others.

Customs:

1. Mexico City International Airport.

11. Mexicali.

2. Altamira.

12. Monterrey.

3. Ciudad del Carmen.

13. Nogales.

4. Ciudad Hidalgo.

14. Nuevo Laredo.

5. Ciudad Juárez.

15. Piedras Negras.

6. Ciudad Reynosa.

16. Subteniente López.

7. Colombia.

17. Tijuana.

8. Guadalajara.

18. Toluca.

9. Lázaro Cárdenas.

19. Veracruz.

10. Manzanillo.

20. Felipe Ángeles International Airport.

Respectfully.

Mexico City, December 15, 2023. - In substitution for the absence of the Head of the Tax Administration Service, pursuant to article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona signs. -

Rubric.

ANNEX 22 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2024

Instructions 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 instructions for filling out the customs declaration are made known, according to the following:

Content

Fields of the customs declaration.

II.

Appendices:

Customs-Section.

Declaration keys.

Means of transport.

Country keys.

Currency keys.

Supervised precincts.

Units of measurement.

Identifiers.

Non-tariff regulations and restrictions

10.

Types of containers and road transport vehicles.

11.

Valuation method keys.

12.

Contributions, compensatory duties, 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.

21.

Administrators and operators of strategic supervised precincts.

22.

Technological characteristics of devices with radio frequency technology.

23.

Electronic payment.

Fields of the customs declaration.

Main header of the customs declaration

Field

Content

DECL. NO.

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 clearance.

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 clearance. When this number is less than four digits, zeros must be added in front 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 year immediately preceding or the original declaration of a rectification.

6 digits, which will be progressive numbering by customs office in the one in which they are authorized for clearance, assigned by each customs broker, customs agency, importer, exporter, customs or warehouse representative, referred to all types of declarations.

This 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.

Regarding rectification declarations or complementary declarations, they must be identified with a new number.

OP. TYPE.

Legend that identifies the type of operation.

(IMP)

Import.

(EXP)

Export/return.

(TRA)

Transits.

This field shall 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.

DECL. KEY.

Key of the declaration in question, according to appendix 2 of this
Annex.

REGIME.

Customs regime to which the goods are destined according to the
appendix 16 of this Annex.

This field shall not be filled in when it comes to complementary declarations, in which case, the printing of the name of this field is optional.

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 appendix 15 of this Annex.

This field shall 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.

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.

Regarding 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.

GROSS WEIGHT.

Quantity in kilograms, of the total gross weight of the goods.

This field shall not be filled in when it comes to complementary declarations, in which case, the printing of the name of this field is optional.

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.

Regarding 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 shall not be filled in when it comes to complementary declarations, in which case, the printing of the name of this field is optional.

MEANS OF TRANSPORT.

Key of the means of transport by which the goods are carried for their ENTRY/EXIT to or from national territory, according to appendix 3 of the present Annex.

This field shall not be filled in when it comes to complementary declarations, in which case, the printing of the name of this field is optional.

10.

MEANS OF TRANSPORT OF
ARRIVAL.

Key of the means of transport by which the goods are carried when they arrive at the CUSTOMS/SECTION of clearance, according to appendix 3 of this Annex.

This field shall not be filled in when it comes to complementary declarations, in which case, the printing of the name of this field is optional.

11.

MEANS OF TRANSPORT OF DEPARTURE.

Key of the means of transport by which the goods are carried when they leave the CUSTOMS/SECTION of clearance, according to appendix 3 of this Annex.

This field shall 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 instructions, as applicable.

This field shall 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.

Regarding 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.

Regarding exports, this field must be declared as zero.

Regarding declarations of extraction of national and foreign goods from premises authorized as fiscal 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 shall not be filled in when it comes to complementary declarations, in which case, the printing of the name of this field is optional.

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 in their case have been agreed by the parties.

Regarding 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 own Law establishes that will not form part of the customs value of the goods, provided that these are distinguished from the paid price in the

own CFDIs, equivalent documents or in other commercial documents, since in the contrary case, they must be considered for tax base purposes, as required by the last paragraph of Article 66 of the Law.

This field shall not be filled in when dealing with complementary customs declarations, internal transit for importation, or international transit carried out by rail, in which case, printing the name of this field is optional.

15.
RFC OF THE IMPORTER/EXPORTER.
RFC of the IMPORTER/EXPORTER who carries out the foreign trade operation. The declaration of the RFC is mandatory, except for cases where 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 customs declarations, the RFC of the taxpayer who carried out the export (return) must be declared.

16.
CURP OF THE IMPORTER/EXPORTER.
CURP of the IMPORTER/EXPORTER who carries out the foreign trade operation. In the case of complementary customs 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 an individual and has an RFC.

17.
NAME, BUSINESS NAME OR CORPORATE NAME OF THE IMPORTER/EXPORTER. Name, business name or corporate name of the importer or exporter, as declared for RFC purposes if registered in this registry or, in the case of using generic RFCs, that which appears in official documents. In the case of complementary customs declarations, the name, business name or corporate 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 using generic RFCs, that which appears in official documents, composed of street, exterior number, interior number, postal code, Municipality, City, Federal Entity, Country. This field shall not be filled in when dealing with complementary customs declarations, in which case, printing the name of this field is optional.

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

20.
INSURANCE.
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 conditions referred to in Article 56, fraction I of the Law are met. In withdrawals from general warehouse deposits, the proportional part of the amount corresponding to the goods withdrawn from the fiscal warehouse in national currency, of the insurance declared in the original customs declaration. This field shall not be filled in when dealing with complementary customs declarations, internal transit for importation, or international transit carried out by rail, in which case, printing the name of this field is optional.

21.
FREIGHT.
The amount in national currency of the total freight paid for the transport of the goods, until the conditions 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 transport of the goods. In withdrawals from general warehouse deposits, the proportional part of the amount corresponding to the goods withdrawn from the fiscal warehouse in national currency, of the freight declared in the original customs declaration. This field shall not be filled in when dealing with complementary customs declarations, internal transit for importation, or international transit carried out by rail, in which case, printing the name of this field is optional.

22.
PACKAGING.
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 warehouse deposits, the proportional part of the amount corresponding to the goods withdrawn from the fiscal warehouse in national currency, of the packaging declared in the original customs declaration. This field shall not be filled in when dealing with complementary customs declarations, internal transit for importation, or international transit carried out by rail, in which case, printing the name of this field is optional.

23.
OTHER INCREASABLES.
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 customs declaration or in other documents that are not mandatory to accompany the customs declaration and are not included in fields 20, 21 and 22 of this block of the instruction. In withdrawals from general warehouse deposits, the proportional part of the amount corresponding to the goods withdrawn from the fiscal warehouse in national currency, of other increasables declared in the original customs declaration. This field shall not be filled in when dealing with complementary customs declarations, internal transit for importation, or international transit carried out by rail, in which case, printing the name of this field is optional.

24.
DECREASABLE TRANSPORT.
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 conditions referred to in Article 56, fraction I of the Law are met. In withdrawals from general warehouse deposits, the proportional part of the amount corresponding to the goods withdrawn from the fiscal warehouse in national currency, of the decreasable freight declared in the original customs declaration. This field shall not be filled in when dealing with complementary customs declarations, internal transit for importation, international transit carried out by rail, fiscal deposit operations of the automotive industry, in which case, printing the name of this field is optional.

25.
DECREASABLE INSURANCE.
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 conditions referred to in Article 56, fraction I of the Law are met. In withdrawals from general warehouse deposits, the proportional part of the amount corresponding to the goods withdrawn from the fiscal warehouse in national currency, of the decreasable insurance declared in the original customs declaration. This field shall not be filled in when dealing with complementary customs declarations, internal transit for importation, international transit carried out by rail, fiscal deposit operations of the automotive industry, in which case, printing the name of this field is optional.

26.
DECREASABLE LOADING.
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 conditions referred to in Article 56, fraction I of the Law are met. In withdrawals from general warehouse deposits, the proportional part of the amount corresponding to the goods withdrawn from the fiscal warehouse in national currency, of the decreasable freight declared in the original customs declaration. This field shall not be filled in when dealing with complementary customs declarations, internal transit for importation, international transit carried out by rail, fiscal deposit operations of the automotive industry, in which case, printing the name of this field is optional.

27.
DECREASABLE UNLOADING.
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 conditions referred to in Article 56, fraction I of the Law are met. In withdrawals from general warehouse deposits, the proportional part of the amount corresponding to the goods withdrawn from the fiscal warehouse in national currency, of the decreasable freight declared in the original customs declaration. This field shall not be filled in when dealing with complementary customs declarations, internal transit for importation, international transit carried out by rail, fiscal deposit operations of the automotive industry, in which case, printing the name of this field is optional.

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

29.
ELECTRONIC VALIDATION ACKNOWLEDGMENT.
Electronic validation acknowledgment, composed of eight characters by which it is proven that the customs authority has electronically received the information transmitted to process the customs declaration.

30.
BAR CODE.
The bar code 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 bar code must be printed between the receipt acknowledgment and the key of the customs section for clearance.

31.
KEY OF THE CUSTOMS SECTION FOR CLEARANCE.
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 where the transit begins must be indicated, in accordance with Appendix 1 of this Annex. This field shall not be filled in when dealing with complementary customs declarations, in which case, printing the name of this field is optional.

32.
MARKS, NUMBERS AND TOTAL OF PACKAGES.
Marks, numbers and total packages containing the goods covered by the customs declaration. This field shall not be filled in when dealing with complementary customs declarations, in which case, printing the name of this field is optional.

33.
DATES.
Description of the type of date in question, in accordance with the following options:

Print
Full Description.
I. ENTRY.
Date of entry into national territory.
II. PAYMENT.
Date of payment of contributions and compensatory duties or transition measure.
III. EXTRACTION.
Date of extraction from fiscal deposit.
IV. PRESENTATION.
Date of presentation.
V. IMP. USA/CAN.
Date of importation into the United States of America or Canada. (Only for complementary customs declarations with CT key when sufficient proof is available).
VI. ORIGINAL.
Date of payment of the original customs declaration. (For cases of change of regime of inputs, and for regularization of goods; except waste).

Following each description, the date must be declared with the following format DD/MM/YYYY.

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

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

36.
RATE.
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.
CONCEPT.
Abbreviated description of the contribution at the customs 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.
AMOUNT.
Total amount in national currency of the concept to be liquidated, for the declared payment method.

40.
CASH.
The total amount in national currency of all concepts to be paid in cash will be noted.

41.
OTHERS.
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.
CERTIFICATION.
In this field, the certification of the automated selection must be recorded.

44.
REFERENCED DEPOSIT AND IN ITS CASE THE PRINTING OF ELECTRONIC PAYMENT IN ACCORDANCE WITH APPENDIX 23. In this block, the capture line for the payment of contributions, revenues, fines and their accessories must be recorded, and in its case, the information of the 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 APPLIES-NO CASH PAYMENT " must be contained.

45.
QR CODE, PAYMENT OR COMPLIANCE VERIFIER.
In this block, the QR code, payment verifier or compliance verifier must be recorded.

Note:
When all the fields that make up a sub-block (row) do not require declaration, because it is a complementary customs declaration, said sub-block (row) can be eliminated from the printout.

Header for secondary pages of the customs declaration

Field
Content

1.
NO. CUSTOMS DECLARATION.
The number assigned by the customs broker, customs agency, importer, exporter, customs attorney or warehouse attorney, integrated with fifteen digits, which correspond to:
2 digits, from the validation year.
2 digits, from the customs office of clearance. 4 digits, from the number of the patent or authorization granted by the ANAM to the customs broker, customs agency, importer, exporter, customs attorney or warehouse attorney that promotes the clearance. When this number is less than four digits, zeros must be prefixed as necessary to complete four digits. 1 digit, must correspond to the last digit of the current year, except when 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 by the customs office in which they are authorized for clearance, assigned by each customs broker or customs agency, importer, exporter, customs attorney or warehouse attorney, referred to all types of customs declarations. This 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 customs declarations or complementary customs declarations, they must be identified with a new number.

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

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

4.
RFC.
RFC of the IMPORTER/EXPORTER who carries 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 or 10-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 customs declarations, the key in the RFC of the taxpayer who carried out the export (return) must be declared.

5.
CURP.
CURP of the IMPORTER/EXPORTER who carries out the foreign trade operation. In the case of complementary customs 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 an individual and has this information.

Footer

Customs broker or customs agency, legal representative, customs attorney or warehouse attorney

Field
Content

1.
NAME, BUSINESS NAME OR CORP. NAME.
Full name of the customs broker or customs agency, customs attorney or legal representative, who promotes the clearance and their RFC, as well as in its case the full name, business name or corporate name of the society constituted by the customs broker or customs agency that promotes the clearance. In the case of general warehouse deposits, the corporate name of the warehouse will 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 who carries out the procedure.

MANDATORY/AUTHORIZED PERSON.
When the customs declaration carries the e.signature issued by the SAT, of the mandatory of the customs broker or of the customs agency or it is about withdrawals from fiscal deposit, the following data must be printed:

4.
NAME.
Full name of the mandatory of the customs broker or customs agency that promotes the clearance. In the case of general warehouse deposits, the full name of the person authorized to carry out procedures before the customs on their behalf will be recorded.

5.
RFC.
The key in the RFC of the mandatory of the customs broker, of the customs agency or of the representative of the authorized warehouse, who carries out the procedure.

6.
CURP.
CURP of the mandatory of the customs broker, of the customs agency or of the representative of the authorized warehouse, who carries out the procedure.

7.
PATENT OR AUTHORIZATION.
Number of the patent or authorization granted by the ANAM to the customs broker, customs agency, importer, exporter, customs attorney or of the warehouse that promotes the clearance.

8.
ADVANCED ELECTRONIC SIGNATURE. e.signature of the customs broker, importer, exporter, customs attorney, warehouse attorney or mandatory of the customs broker or of the customs agency, who promotes the clearance.

9.
CERTIFICATE SERIAL NUMBER.
Serial number of the certificate of the e.signature of the customs broker, customs agency, importer, exporter, customs attorney, warehouse attorney or mandatory of the customs broker or of the customs agency, who promotes the clearance.

END OF CUSTOMS DECLARATION.
The legend END OF CUSTOMS DECLARATION must be placed at the end of the last item, in which the total number of items that integrate it will 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 attorney that promotes the clearance may increase the annexes of the customs declaration if they consider it necessary, using the header for secondary pages and the corresponding footer.

Supplier/Buyer Data

In the case of withdrawals from fiscal deposit and transit operations, the declaration of this block is not mandatory, except when they are operations carried out in accordance with rule 4.6.5. In the case of exports, if there is no CFDI, it will only be necessary to print the information related to the buyer. The obligation to declare in the customs declaration fields 1, 2, 3, 5, 6, 8, 9 and 11 of this block 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. 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 must be declared in the customs declaration.

Field
Content

1.
TAX ID.
In the case of imports, the tax 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 Law on the Use of Numbers to Identify Each Individual determined in the framework of Administrative Procedures (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 must be stated in the observations field of the corresponding customs declaration, based on a declaration under oath of truth by the importer. In the case of exports, this field is optional.

2.
NAME, BUSINESS NAME OR CORPORATE NAME.
In the case of importation: name, business name or corporate name of the supplier of the goods. In the case of exportation: name, business name or corporate name of the buyer of the goods.

3.
ADDRESS.
In the case of importation: tax 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: tax 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.
LINKAGE.
In the case of importation: " YES " will be noted if there is linkage and " NO " if there is no linkage. In the case of exportation: this data is not mandatory.

5.
NO. CFDI OR EQUIVALENT DOCUMENT.

The number of each CFDI or equivalent document that covers the merchandise.

DATE.

Billing date of each CFDI or equivalent document covering the merchandise.

INCOTERM.

The billing method according to the current international INCOTERMS, in accordance with Appendix 14 of this Annex.

The correct billing term may be declared by submitting a sworn statement by the importer, exporter, customs broker, customs agency, or customs representative, when the CFDI or equivalent document cites an INCOTERM that is not applicable, in accordance with rule 3.1.8. This statement must be attached to the customs declaration before activating the automated selection mechanism.

In the case of operations involving virtual transfers of merchandise, under customs declaration keys V1, V2, V5, and V6, it will not be necessary to fill out this field.

BILLING CURRENCY.

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

TOTAL BILLING VALUE.

Total value of the merchandise covered by the CFDI or equivalent documents, in the monetary unit used in billing, 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.

10.

BILLING CURRENCY FACTOR.

Equivalence factor of the billing currency in United States dollars, valid on the date of entry or presentation of the merchandise referred to in Article 56, sections 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, in accordance with the corresponding publication in the DOF. In the case of the United States dollar, the factor will be 1.0000.

11.

DOLLAR VALUE.

The equivalent in United States dollars of the total value of the merchandise recorded in the customs declaration, covering 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.

Consignee Data

In the case of transit operations, the declaration of this block is not mandatory, except for 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, only the number of the acknowledgment of value obtained with the transmission must be declared in the customs declaration.

Field

Content

TAX ID.

The tax identification key of the consignee 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 consignee belongs to identify them for 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).

NAME, BUSINESS NAME OR CORPORATE NAME.

Name, business name, or corporate name of the consignee of the merchandise.

ADDRESS.

Commercial address of the consignee, 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 sea transport, except when carried out via consolidated customs declarations, as well as in operations where 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 migratory passengers, all fields (1 to 6) of this block will be required.

Field

Content

IDENTIFICATION.

Identification of the transport introducing the merchandise into national territory.

If the means of transport is a land vehicle, the license plate, 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 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 available at the customs house or customs section in question are used, the 4-position CAAT number must be declared instead of the license plate, make, and model.

COUNTRY.

Key of the country of origin of the means of transport, in accordance with Appendix 4 of this Annex.

CARRIER.

The name or corporate name of the carrier, as manifested for RFC purposes.

RFC.

The key in the RFC of the carrier.

CURP.

CURP of the carrier when it is an individual.

ADDRESS/CITY/STATE.

The tax address of the carrier, as manifested for RFC purposes.

Seals

Field

Content

SEAL NUMBER.

Number(s) of seal(s) that the customs broker, customs agency, importer, exporter, or customs representative places on the container or vehicle, or the number of the original seal in cases provided for in current legislation.

1ST INSPECTION.

The number(s) of seal(s) assigned at the end of the first inspection will be noted. For exclusive use of the customs authority.

2ND INSPECTION.

The number(s) of seal(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

NUMBER (GUIDE/BILL OF LADING) TRANSPORT DOCUMENTS

In the case of importation, the number(s) of the air guide(s), manifest(s), order numbers of the bill(s) of lading, or transport document; in the case of transit to importation, the number(s) of the land guide(s) must be printed.

At export, the declaration of guide, manifest, or bill of lading information is optional.

In the case of operations referred to in rule 1.9.11., the transport document number must also be declared in exports.

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.

Containers/Rail Equipment/Vehicle Economic Number

Field

Content

CONTAINER/RAIL EQUIPMENT/VEHICLE ECONOMIC NUMBER.

The letters and numbers of the containers, rail equipment, or vehicle economic number will be noted.

CONTAINER/RAIL EQUIPMENT/VEHICLE ECONOMIC NUMBER TYPE.

The key identifying the type of container, rail equipment, or vehicle economic number will be noted in accordance with Appendix 10 of this Annex.

Identifiers (Customs Declaration Level)

Field

Content

KEY.

Key defining the applicable identifier, in accordance with Appendix 8 of this Annex and marked in the "LEVEL" column of said appendix with the key "G".

IDENTIFIER COMP. 1.

Complement of the applicable identifier, in accordance with Appendix 8 of this Annex, following the instructions indicated in the "COMPLEMENT" column of said appendix, for the identifier in question.

IDENTIFIER COMP. 2.

Complement of the applicable identifier, in accordance with Appendix 8 of this Annex, following the instructions indicated in the "COMPLEMENT" column of said appendix, for the identifier in question.

IDENTIFIER COMP. 3.

Complement of the applicable identifier, in accordance with 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 (Customs Declaration Level)

Field

Content

ACCOUNT TYPE.

Key of the type of customs account or guarantee customs account used, in accordance with the following options:

Key:

Description:

Customs account.

Global guarantee customs account.

GUARANTEE KEY.

In the case of guarantee customs accounts, the key of the type of guarantee used, in accordance with the following options:

Key:

Description:

Deposit.

Trust.

Credit Line.

Referenced Account (referenced deposit).

Pledge.

Mortgage.

Securities.

Credit portfolios of the taxpayer themselves.

In the case of customs accounts, key 1 (deposit) must be declared.

ISSUING INSTITUTION.

Key of the issuing institution of the deposit certificate in the account, authorized by the SHCP to issue customs accounts, in accordance with the following:

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.

Brokerage Operator, S.A. de C.V.

VI.

Vector Brokerage House, S.A. de C.V.

CONTRACT NUMBER.

Contract number assigned by the issuing institution.

CERTIFICATE FOLIO.

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

TOTAL DEPOSIT.

The total amount covering the deposit certificate. In export, this amount is obtained from format D5 "Declaration for Movement in Customs Account of Goods, Imported to Return in the Same State in accordance with Art. 86 of the L.A.".

CERTIFICATE DATE.

Date of the deposit certificate 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, section 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, or return, re-exportation, in complementary customs declarations under Article 2.5 of the T-MEC, or when the merchandise has arrived at the customs house of dispatch in transit.

In these cases, customs declarations for introduction to fiscal deposit, temporary importation in accordance with Article 106, section III, subsection a) of the Law in changes of regime, temporary importation to return in the same state, importation to border strip or region, the export customs declaration (return), or transit must be deducted respectively.

Field

Content

ORIGINAL CUSTOMS DECLARATION NO.

The number assigned by the customs broker, customs agency, importer, exporter, customs representative, or warehouse operator in the original operation, integrated with fifteen digits, corresponding to:

digits, of the validation year.

digits, of the customs house of dispatch.

digits, of the number of the patent or authorization granted by the ANAM to the customs broker, customs agency, importer, exporter, customs representative, or warehouse operator 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 one declared in the original customs declaration.

6 digits, which will be progressive numbering by customs house in which they are authorized for clearance, assigned by each customs broker, customs agency, importer, exporter, customs representative, or warehouse operator, referred to all types of customs declarations.

Each of these groups of digits must be separated by two blank spaces.

ORIGINAL OPERATION DATE.

Date on which the original operation was carried out.

ORIGINAL CUSTOMS DECLARATION KEY.

Key of the customs declaration in question, in accordance with Appendix 2 of this Annex, on the date of the original operation.

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, the balance for differences in favor of the taxpayer must be deducted for each of the amounts being compensated, referencing the original customs declaration, in which the overpayment was made.

Field

Content

ORIGINAL CUSTOMS DECLARATION NO.

The number assigned by the customs broker, customs agency, importer, exporter, customs representative, or warehouse operator of the customs declaration in which the balance in favor was generated, integrated with fifteen digits, corresponding to:

digits, of the validation year.

digits, of the customs house of dispatch.

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, except in the case of a consolidated customs declaration initiated in the immediately preceding year or of the original customs declaration of a rectification.

Each of these groups of digits must be separated by two blank spaces.

ORIGINAL OPERATION DATE.

Date on which the original operation was carried out.

LEVY KEY.

Key of the levy from which the balance is being deducted for compensation, in accordance with Appendix 12 of this Annex.

LEVY AMOUNT.

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 certificate, guarantee customs account certificate, charge to federal budget item (certified account payable), compensation notice, declaration for movement in customs account, authorizations 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 format D5 "Declaration for Movement in Customs Account of Goods, Imported to Return in the Same State in accordance with Art. 86 of the L.A." (DMCA) contained in Annex 1 is presented.

Field

Content

PAYMENT FORMS.

Key of the payment form of the concept to be settled corresponding to the type of document declared, in accordance with Appendix 13 of this Annex.

DEPARTMENT OR ISSUING INSTITUTION.

Name of the department or institution issuing the document (surety company, public department issuing it, or TESOFE).

DOCUMENT NUMBER.

Number allowing identification of the document.

DOCUMENT DATE.

Date on which the document was issued.

DOCUMENT AMOUNT.

The total amount covering the document. If DMCA is presented, the total guaranteed amount plus yields.

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.

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 format D5 "Declaration for Movement in Customs Account of Goods, Imported to Return in the Same State in accordance with Art. 86 of the L.A." contained in Annex 1, in export operations, the information referred to in this block must be included.

Observations (Customs Declaration Level)

Field

Content

OBSERVATIONS.

In the case that 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 keys A1, VF, VU, C1, and F5, covering the definitive importation of used vehicles, as well as their rectifications processed with customs declaration key R1, in accordance with this Annex.

Items

For each of the items of the customs declaration, the data mentioned below must be declared, in accordance with the position in which they are located in the item header of the customs declaration format.

Field

Content

SEQ.

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

FRACTION.

Applicable tariff fraction for the merchandise as appropriate, in accordance with 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 item.

SUBD. / COM. IDENTIFICATION NO.

The subdivision key must be declared when required.

The corresponding NICO must be declared for the merchandise.

VINC.

Key specifying whether the customs value is influenced by commercial, financial, or other linkages, in accordance with the following options:

Key:

Description:

No linkage exists.

Linkage exists and does not affect the customs value.

Linkage exists and affects the customs value.

This field will not be mandatory when it concerns internal transit to importation or international transit, carried out by rail, in which case, the printing of the name of this field is optional.

VAL. METHOD.

Key of the method of valuation of imported merchandise, in accordance with Appendix 11 of this Annex.

This field will not be mandatory when it concerns internal transit to importation or international transit, carried out by rail, in which case, the printing of the name of this field is optional.

UMC.

Key corresponding to the unit of measurement for the marketing of the merchandise indicated in the corresponding CFDI or equivalent document, in accordance with 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.

QUANTITY UMC.

Quantity of merchandise in accordance with the unit of measurement for marketing as 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.

UMT.

Key corresponding to the unit of measurement for the application of the TIGIE, in accordance with Appendix 7 of this Annex. In the case of internal transit operations, this field will be left blank.

QUANTITY UMT

Quantity corresponding in accordance with the unit of measurement of the TIGIE.

In the case of internal transit operations, this field will be left blank.

10.

S.C.

Key of the country that sells (in importation) or the country that buys (in exportation), in accordance with 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, in accordance with 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.

CUSTOMS VALUE/USD VALUE.

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 Three, 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 item level, by the apportionment 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.

PAID PRICE AMOUNT/COMMERCIAL VALUE.

Value in national currency corresponding to the merchandise, excluding freight, insurance, or other concepts.

In the case of export, the commercial value must be declared.

In the case of returns from companies with the 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 do not form part of the customs value of the merchandise, provided 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.

Unit price amount, that is, the result of dividing the price paid by the quantity in marketing units of each of the merchandise.

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 merchandise.

This field will not be mandatory when it concerns internal transit to importation 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 of

operations of maquiladora carried out by resident companies in the

foreign country through companies with an IMMEX Program under the

hosting modality, in terms of article 183 of the aforementioned law,

the amount of the added value of the exported 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 are returned, as well as

the gross profit obtained by said goods.

In any other case, do not enter data (empty).

17.

(EMPTY)

Do not enter data. (empty).

18.

BRAND.

The brand name 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 that

is established by the ANAM).

20.

PRODUCT CODE.

Optional.

21.

CON.

Abbreviated description of the contribution or benefit that applies at

the item level (P), in accordance with appendix 12 of this Annex.

22.

RATE.

Rate applicable to the contribution or benefit.

23.

T. T.

Key of the type of rate applicable, in accordance with 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 a discount rate or application factor on TIGIE, it

must declare both the corresponding TIGIE tariff and the rate or

factor that is applied.

F.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, in accordance with appendix 13 of this Annex.

25.

AMOUNT.

Total amount in national currency of the contribution and benefits

corresponding, being able to use as many lines as different payment methods

different for the contribution.

In the case of withdrawal from the fiscal deposit regime, it must be

updated according to the option chosen in the declaration with which the

goods were introduced into the deposit in accordance with article 120 of the

Law.

Goods

The following block must be printed immediately after the corresponding item:

Field

Content

NIV/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

of 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.

KILOMETERAGE.

The vehicle's mileage is necessary when it is imported under

the protection of Annex 2.2.1. Classification and coding of goods whose

import and export is subject to the requirement of prior permit or notice

automatically 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 matter", published in the DOF on May 9, 2022

and its subsequent modifications; for the definitive import of

new vehicles in accordance with 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

PERMIT.

The permit key that proves compliance with obligations

in matters of non-tariff regulations and restrictions required,

in accordance with appendix 9 of this Annex.

PERMIT NUMBER.

The number of the permit or authorization that proves or accredits

compliance with obligations in matters of non-tariff regulations and

restrictions.

SIGNATURE RELEASE.

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 "Authorization Complement" must be declared,

only in the case of specific authorizations.

In operations under the protection of the "Agreement that establishes the goods

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

"Authorization Complement" must be declared.

COMM. VALUE USD.

Amount of the commercial value in United States dollars

that is being released.

QTY UMT/C.

Quantity of goods in units of tariff measurement or of

marketing that is being released, as issued by the

corresponding entity.

Identifiers (item level)

Field

Content

IDENTIF.

Key that defines the applicable identifier, in accordance with appendix 8 of

this Annex and marked in the "LEVEL" column of said appendix

with the key "P".

COMPLEMENT 1.

Complement of the applicable identifier, in accordance with appendix 8 of

this Annex, following the instructions indicated in the "COMPLEMENT"

column of said appendix, for the identifier in question.

COMPLEMENT 2.

Additional complement of the applicable identifier, in accordance with appendix 8

of this Annex, following the instructions indicated in the

"COMPLEMENT" column of said appendix, for the identifier in question.

COMPLEMENT 3.

Additional complement of the applicable identifier, in accordance with appendix 8

of this Annex, following the instructions indicated in the

"COMPLEMENT" column of said appendix, for the identifier in question.

Customs guarantee accounts (item level)

In the case of transit operations, the declaration of this block is not mandatory.

Field

Content

GUAR. KEY.

Key of the type of guarantee used, in accordance with the following

options:

Key:

Description:

Deposit.

Trust.

Credit line.

Referenced account (referenced deposit).

Pledge.

Mortgage.

Securities.

Credit portfolios of the taxpayer itself.

ISSUING INST.

Key of the issuing institution of the deposit statement in the account,

authorized by the SAT to issue customs guarantee accounts,

in accordance with the following:

BBVA México, S.A., Multiple Banking Institution, Financial Group

BBVA México.

II.

National Bank of Mexico, S.A.

III.

HSBC Bank, S.A. de C.V.

IV.

Bursamex, S.A. de C.V.

Stockbroker, S.A. de C.V.

VI.

Vector Stockbroker, S.A. de C.V.

DATE C.

Date of the deposit statement in the guarantee account. It must be

a valid date prior to or equal to the validation date of the declaration.

In the case of global guarantee accounts, the time interval between the

date of the statement and the payment date of the declaration,

cannot be greater than six months.

ACCOUNT NUMBER.

Guarantee account number assigned by the issuing institution.

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.

TOTAL DEPOSIT.

The total amount that covers the deposit statement.

ESTIMATED PRICE.

Estimated price that applies to the goods being imported.

QTY EST. PRICE U.M.

Quantity in estimated price measurement units for the declared

goods.

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 ACC (item level)

Field

Content

NON-ORIGINATING GOODS VALUE.

The amount resulting from adding the value of the goods that have been

introduced into national territory under a deferral program or

tariff refund, on which the calculation of the

IGI amount owed has been performed.

IGI AMOUNT.

The amount in national currency resulting from adding the IGI corresponding

to the non-originating goods that have been introduced into national

territory under a deferral or tariff 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 ACC results in a balance due, the information must be entered in the part

right, in the columns corresponding to the contribution or benefit, payment method and amount, which applies at

item level (P), in accordance with appendix 12 of this Annex.

The sum of the amounts due from 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 ACC, must be declared in the settlement table of the

declaration.

Observations at item level

Field

Content

OBSERVATIONS AT ITEM LEVEL.

In case any additional data is required for the declaration. Data already cited in any of the fields of the declaration must not be declared.

This field cannot be used in the case of declarations with key A1,

VF, VU, C1 and F5, which cover the definitive import of used vehicles,

as well as their rectifications processed with declaration key R1,

in accordance with this Annex.

Rectifications

Field

Content

ORIGINAL DECLARATION.

The number of the declaration of the original operation, integrated with fifteen

digits, which correspond to:

digits, of the validation year of the original declaration.

digits, of the customs office of dispatch of the original declaration.

digits, of the number of the patent or authorization of the agent

customs broker, customs agency, importer, exporter, customs attorney,

or warehouse that promoted the original operation.

digits, of the sequence number of the original operation.

Each of these fields must be separated by two spaces in

blank.

KEY. ORIG. DECL.

Declaration key that was declared in the original declaration,

in accordance with appendix 2 of this Annex, in force on the date of its

presentation to the customs office.

KEY. DECL. RECT.

Declaration key to be rectified in accordance with appendix 2 of this

Annex, in force on the date of its presentation to the customs office.

The rectification of the declaration key will not be allowed when it implies

a change of regime.

RECT. PAYMENT DATE.

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.

Differences in contributions (declaration level)

Field

Content

CONCEPT.

Abbreviated description of the concept for which differences have arisen

to be settled.

F.P.

Payment method of the differences of the concept to be settled, in accordance with

appendix 13 of this Annex.

DIFFERENCE.

Total amount, in national currency of the differences of the concept in the

payment method to be settled.

CASH.

The total amount, in national currency, of the differences to be paid

in cash will be noted.

OTHERS.

It is the total amount, in national currency, of the differences to be paid in the

different payment methods other than cash.

TOTAL DIFFS.

The sum of the two previous concepts.

Note: When a rectification results in differences in favor of the taxpayer, the total of said differences must be

noted in a line, with its corresponding contribution keys and payment method, according to the appendices

and 13 of this Annex. These differences must not be added to the total differences.

Sufficient proof

Field

Content

DESTINATION COUNTRY.

The key of the country to which the goods are exported in accordance with appendix 4

of this Annex. (United States of America or Canada).

DECL. NO. USA/CAN.

The number of the declaration or import document that covers the

goods, in the United States of America or Canada.

SUFFICIENT PROOF.

The key that corresponds in accordance with the following:

Copy of the receipt, which proves the payment of the tax of

import to the United States of America or Canada.

II.

Copy of the import document in which it is stated 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 tax of

import corresponding to the import in question.

IV.

A written document signed by the importer in the United States of

America or Canada or by its legal representative.

A written document signed under oath, by the person who

carries out the return or export of the goods or its

legal representative based on the information provided by the

importer in the United States of America or Canada or by its

legal representative.

Header for determination of contributions at item level for complementary declarations under the protection of

article 2.5 of the T-MEC

For each of the items of the complementary declaration, the data that follows must be declared

mentioned, in accordance with the position in which they are located in the header of determination of contributions at item

level of the complementary declaration format.

Field

Content

SEC.

Number of the sequence of the fraction that was declared in the declaration of

return.

FRACTION.

Tariff fraction in accordance with the TIGIE applicable to the final good, declared

in the return declaration, which is exported to the United States of

America or Canada.

NON-ORIG. GOODS VALUE.

The amount resulting from adding the value of the goods that have been

introduced into national territory under a deferral program or

tariff refund, on which the calculation of the

IGI amount owed has been performed.

IGI AMOUNT.

The amount in national currency resulting from adding the IGI corresponding

to the goods that have been introduced into national territory under a

deferral or tariff refund program, considering the value

of the goods determined in foreign currency, at the exchange rate

in force on the date on which the tax payment is made.

TOTAL TARIFF USA/CAN.

The total amount in national currency of the tax paid for the import

definitive in the United States of America or Canada, of the good that has

been exported or returned subsequently, applying the exchange rate in

terms of article 20 of the CFF in force on the date on which the payment is made

of the tax or on the date on which the determination of

the taxes is made.

EXEMPT AMOUNT.

The amount in national currency of the tax determined in accordance with what

declared in field 4 (IGI amount) when it is equal to or less than the

determined in field 5 (TARIFF USA/CAN), which can never be

inferior to zero.

F.P.

Key of the payment method of the concept to be settled, in accordance with appendix

13 of this Annex.

AMOUNT.

Total amount in national currency of the concept to be settled, for the form of

payment declared.

For each of the items of the complementary declaration, the data that follows must be declared

mentioned, as many times as necessary, for each sequence and fraction, declared in the sub-block above.

UMT.

Unit of tariff measurement used in the United States of America or

Canada of the goods imported to those countries.

10.

QTY UMT.

The quantity corresponding in accordance with the unit of measurement of the tariff

of import used in the United States of America or Canada of

the goods imported to those countries.

11.

FRACTION USA/CAN.

The tariff fraction applicable to the final good imported to the United States

of America or Canada.

12.

RATE USA/CAN.

The rate of the import tax applied to each good by its

import to the United States of America or Canada.

13.

TARIFF USA/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

import.

Header for determination of contributions at item level for complementary declarations under the protection of

articles 14 of Annex III of the Decision, 15 of Annex I of the TLCAELC or ACC

For each of the items of the complementary declaration, the data that follows must be declared

mentioned, in accordance with the position in which they are located in the header of determination of contributions at item

level of the complementary declaration format.

Field

Content

SEC.

Number of the sequence of the fraction in the declaration.

FRACTION.

Tariff fraction in accordance with the TIGIE applicable to the final good, declared

in the return declaration, which is exported to any of the States

members of the Community or the EFTA or the United Kingdom.

NON-ORIG. GOODS VALUE.

The amount resulting from adding the value of the goods that have been

introduced into national territory under a deferral program or

tariff refund, on which the calculation of the

IGI amount owed has been performed.

IGI AMOUNT.

The amount in national currency resulting from adding the IGI corresponding

to the non-originating goods that have been introduced into national

territory under a deferral or tariff refund program.

F.P.

Key of the payment method of the concept to be settled, in accordance with appendix

13 of this Annex.

AMOUNT.

Total amount in national currency of the concept to be settled, for the form of

payment declared.

Distribution of copies

The declaration will be presented in one copy, intended for the importer or exporter.

In the lower right part, it must bear the printed legend that corresponds in accordance with the following:

Destination/origin: interior of the country.

Destination/origin: border region.

Destination/origin: border strip.

When the destination of the goods is the interior of the country, it is an export, of complementary declaration or

transit declaration, the way in which the 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 goods circulate with the copy through a zone of the country different from the one that corresponds in accordance

with the color, except for white which can circulate throughout the country.

The 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 internal keys or codes that must be used for all purposes of the SAAI M3 or SAAI systems and of the

credit institutions authorized to collect 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 will determine the keys to be used.

Filling instruction for transit declaration for transshipment

Field No.

Content

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 it 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 declarations processed, starting each year with the progressive number 000001 which will be preceded by the last digit of the year in which the

declaration is being formulated.

TYPE OF OPERATION.

Key that identifies the operation.

Import.

Export.

DECLARATION KEY.

Declaration key in question, in accordance with appendix 2 of this

Annex.

The key R1 will be noted when it comes to rectification of a transit declaration for transshipment.

CUSTOMS/SECTION ORIGIN.

Key of the CUSTOMS/SECTION from which the transit originates, in accordance

with appendix 1 of this Annex.

CUSTOMS/SECTION DESTINATION.

Key of the CUSTOMS/SECTION to which the dispatch airport is attached, in accordance

with appendix 1 of this Annex.

COUNTRY OF ORIGIN.

The key of the country of origin of the goods, in accordance with appendix 4 of

this Annex.

EXCHANGE RATE.

The exchange rate of the Mexican peso with respect to the United States dollar

of America, for tax purposes, in force 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 the contributions in accordance with

article 83, third paragraph of the Law.

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

payment of the contributions in accordance with article 83, third paragraph of the

same Law.

TRANSIT ARRIVAL DATE.

The date of presentation of the goods for dispatch at the

destination airport.

10.

IMPORTER/CONSIGNEE.

Name or corporate name of the importer consignee, as it has been

manifested 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 manifested 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 the

foreign country 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 REG. NO.

Local registration number assigned by the customs office in which the

transit is promoted.

21.

ADDRESS.

The fiscal address of the carrier (airline), as it has been

manifested for RFC purposes.

22.

FOREIGN CURRENCY VALUE.

The total value of the CFDI or equivalent documents that cover the

goods, in the monetary unit used in the billing.

23.

VALUE USD.

The equivalent in United States dollars of the total value

of the goods entered in the declaration, 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, documents

equivalent documents or air waybills covering the goods.

Numbers/dates.- The number and date of each CFDI, equivalent documents or air waybills covering the goods.

Billing method.- The billing method according to the current international INCOTERMS, in accordance with Appendix 14 of this Annex.

25.

PROVIDER(S).

The name or corporate name of the provider 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 commercialization, 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 commercialization of the goods in accordance with
Appendix 7 of this Annex.

31.

QUANTITY.

The quantity of goods in units of commercialization, in accordance with what is stated in the CFDI or in the equivalent document.

32.

PERMISSION(S), AUTHORIZATION(S), IDENTIFIERS, KEY/NUMBER(S) AND SIGNATURE(S).

The key of the document that proves compliance with the obligations regarding non-tariff regulations and restrictions, and identifiers in accordance with Appendix 8 and/or 9 of this Annex.

The number of the aforementioned document and the eight-character electronic signature, which is issued in accordance with the permission or certificate provided.

33.

ELECTRONIC VALIDATION ACKNOWLEDGMENT.

The electronic validation acknowledgment will be noted, composed of eight characters, which proves that the customs declaration has been validated.

34.

BARCODE.

The barcode printed by the customs broker, 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 destined for the carrier.

35.

PROVISIONAL SETTLEMENT.

Payment method.- The key of the payment method for the contributions and compensatory quotas or transition measures determined provisionally.

Taxes.- The amount to be paid for taxes assessed, determined provisionally.

36.

SEALS OR LOCKS ASSIGNED.

The number or numbers of the assigned seal(s) or lock(s).

37.

OBSERVATIONS.

Authorizations other than those that should be mentioned in the field permission(s), authorization(s) and identifiers, key/number(s)/signature or any additional data to the customs declaration.- The marks, numbers, series of the goods or additional specifications.

38.

CUSTOMS BROKER, CUSTOMS AGENCY, CUSTOMS ATTORNEY OR LEGAL REPRESENTATIVE.

The full name and signature of the customs broker, 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 customs declaration for transshipment will be presented in the following copies:

Original.- ANAM.
Copy.- Carrier.
Copy.- Importer.
Copy.- Customs broker or customs agency.

II.

Appendices

Appendix 1

Customs-Section

Customs

Section

Name

Acapulco, Acapulco de Juárez, Guerrero.

General Juan N. Álvarez International Airport, Acapulco, Guerrero.

Agua Prieta, Agua Prieta, Sonora.

Subteniente López, Subteniente López, Quintana Roo.

Subteniente López II " Chactemal " , Othón P. Blanco, Chetumal, Quintana Roo.

Ciudad del Carmen, Ciudad del Carmen, Campeche.

Seybaplaya, Champotón, Campeche.

Ciudad Juárez, Juárez, Chihuahua.

Zaragoza Isleta International Bridge, Juárez, Chihuahua.

San Jerónimo-Santa Teresa, Juárez, Chihuahua.

Abraham González International Airport, Juárez, Chihuahua.

Guadalupe-Tornillo, Guadalupe, Chihuahua.

Coatzacoalcos, Coatzacoalcos, Veracruz.

Ensenada, Ensenada, Baja California.

Guaymas, Guaymas, Sonora.

La Paz, La Paz, Baja California Sur.

San José del Cabo, Los Cabos, Baja California Sur.

Santa Rosalía, Mulegé, Baja California Sur.

Pichilingue, La Paz, Baja California Sur.

Los Olivos, La Paz, Baja California Sur.

Manzanillo, Manzanillo, Colima.

Armería, Armería, Colima.

Matamoros, Matamoros, Tamaulipas.

Lucio Blanco-Los Indios, Matamoros, Tamaulipas.

Railway of Matamoros, Matamoros, Tamaulipas.

Puerto el Mezquital, Matamoros, Tamaulipas.

General Servando Canales International Airport, Matamoros, Tamaulipas.

Mazatlán, Mazatlán, Sinaloa.

Topolobampo, Ahome, Sinaloa.

Mexicali, Mexicali, Baja California.

Los Algodones, Mexicali, Baja California.

San Felipe, Mexicali, Baja California.

Mexico, Mexico City.

Import and Export of Containers, Azcapotzalco Borough, Mexico City.

Naco, Naco, Sonora.

Nogales, Nogales, Sonora.

Sásabe, Sáric, Sonora.

General Ignacio Pesqueira García International Airport, Hermosillo, Sonora.

Ciudad Obregón Adjacent to Ciudad Obregón Airport, Cajeme, Sonora.

Culiacán International Airport, Culiacán, Sinaloa.

Nuevo Laredo, Nuevo Laredo, Tamaulipas.

Sánchez Station, Nuevo Laredo, Tamaulipas.

Nuevo Laredo " Quetzalcóatl " International Airport, Nuevo Laredo, Tamaulipas.

Ojinaga, Ojinaga, Chihuahua.

Puerto Palomas, Puerto Palomas, Chihuahua.

Piedras Negras, Piedras Negras, Coahuila de Zaragoza.

Plan de Guadalupe International Airport, Ramos Arizpe, Coahuila de Zaragoza.

Río Escondido, Nava, Coahuila de Zaragoza.

Progreso, Progreso, Yucatán.

Lic. Manuel Crescencio Rejón International Airport, Mérida, Yucatán.

Ciudad Reynosa, Reynosa, Tamaulipas.

Las Flores, Río Bravo, Tamaulipas .

General Lucio Blanco International Airport, Reynosa, Tamaulipas.

Río Bravo-Donna, Río Bravo, Tamaulipas.

Anzaldúas, Reynosa, Tamaulipas.

General Pedro José Méndez International Airport, Victoria, Tamaulipas.

Salina Cruz, Salina Cruz, Oaxaca.

Puerto Chiapas, Tapachula, Chiapas.

San Luis Río Colorado, San Luis Río Colorado, Sonora.

Ciudad Miguel Alemán, Miguel Alemán, Tamaulipas.

Guerrero, Guerrero, Tamaulipas.

Ciudad Hidalgo, Ciudad Hidalgo, Chiapas.

Ciudad Talismán, Tuxtla Chico, Chiapas.

Ciudad Cuauhtémoc, Frontera Comalapa, Chiapas.

Tapachula International Airport, Tapachula, Chiapas.

Oaxaca International Airport, Santa Cruz Xoxocotlán, Oaxaca.

C.P.A. Carlos Rovirosa Pérez International Airport, Villahermosa City, Centro, Tabasco.

El Ceibo, Tenosique, Tabasco.

New Orizaba-Ingenieros Border Crossing, Benemérito de las Américas, Chiapas.

Tampico, Tampico, Tamaulipas.

Tecate, Tecate, Baja California.

Loreto, Loreto, Baja California Sur.

Cabo San Lucas, Los Cabos, Baja California Sur.

Tijuana, Tijuana, Baja California.

Abelardo L. Rodríguez International Airport, Tijuana, Baja California.

Otay Mesa, Tijuana, Baja California.

El Chaparral Border Crossing, Tijuana, Baja California.

Puerta México Este Border Crossing, Tijuana, Baja California.

Tuxpan, Tuxpan de Rodríguez Cano, Veracruz.

Tuxpan, Tuxpan, Veracruz.

Veracruz, Veracruz, Veracruz.

General Heriberto Jara Corona International Airport, Veracruz, Veracruz.

Ciudad Acuña, Ciudad Acuña, Coahuila de Zaragoza.

Torreón, Torreón, Coahuila de Zaragoza.

Gómez Palacio, Gómez Palacio, Durango .

General Guadalupe Victoria International Airport, Durango, Durango.

Torreón Airport, Coahuila de Zaragoza.

Mexico City International Airport.

Satélite, for import and export by air, " Benito Juárez " International Airport of Mexico City.

Mechanized Postal Center, by mail and by air traffic, " Benito Juárez " International Airport of Mexico City.

Guadalajara, Tlajomulco de Zúñiga, Jalisco.

Puerto Vallarta, Puerto Vallarta, Jalisco.

Railway Intermodal Terminal, Guadalajara, Jalisco.

Sonoyta, Sonoyta, Sonora.

San Emeterio, General Plutarco Elías Calles, Sonora.

Lázaro Cárdenas, Lázaro Cárdenas, Michoacán.

Ixtapa-Zihuatanejo International Airport, Zihuatanejo de Azueta, Guerrero.

Monterrey, General Mariano Escobedo, Nuevo León.

General Mariano Escobedo International Airport, Apodaca, Nuevo León.

Salinas Victoria A (railway terminal), Salinas Victoria, Nuevo León.

General Escobedo, General Escobedo, Nuevo León.

Salinas Victoria B (Interpuerto), Salinas Victoria, Nuevo León.

Cancún, Cancún, Quintana Roo.

Cozumel International Airport, Cozumel, Quintana Roo.

Puerto Morelos, Benito Juárez, Quintana Roo.

Querétaro, El Marques y Colón, Querétaro.

Hidalgo, Atotonilco de Tula, Hidalgo.

Toluca, Toluca, State of Mexico.

San Cayetano Morelos, Toluca, State of Mexico.

Chihuahua, Chihuahua, Chihuahua.

General Roberto Fierro Villalobos International Airport, Chihuahua, Chihuahua.

Aguascalientes, San Francisco de los Romo, Aguascalientes.

Interpuerto Multimodal Park, San Luis Potosí, San Luis Potosí.

Ponciano Arriaga International Airport, Soledad de Graciano Sánchez, San Luis Potosí.

General Leobardo C. Ruiz International Airport, in Calera, Zacatecas.

La Pila-Villa, Villa de Reyes, San Luis Potosí.

Lic. Jesús Terán Peredo International Airport, Aguascalientes, Aguascalientes.

Puebla, Heroica Puebla de Zaragoza, Puebla.

Cuernavaca, Jiutepec, Morelos.

Hermanos Serdán International Airport, Huejotzingo, Puebla.

Colombia, Colombia, Nuevo León.

Altamira, Altamira, Tamaulipas.

Ciudad Camargo, Camargo, Tamaulipas.

Dos Bocas, Paraíso, Tabasco.

Guanajuato, Silao de la Victoria, Guanajuato.

Celaya, Celaya, Guanajuato.

Guanajuato International Airport, Silao de la Victoria, Guanajuato.

Felipe Ángeles International Airport, Santa Lucía, Zumpango, State of Mexico.

Appendix 2

Customs Declaration Keys

Definitive Regime

Key

Application Assumptions

A1 - Definitive import or export.

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 and 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.

Return of containers and packaging, labels and brochures imported temporarily under an IMMEX Program, which are used in the export of national goods.

VI.

Definitive import of goods that are withdrawn from a strategic supervised facility adjacent to the customs office.

VII.

Definitive export of goods that are withdrawn from a strategic supervised facility adjacent or not adjacent to the customs office.

A3 - Regularization of goods (definitive import).

Goods that are in national territory without having complied with the customs clearance formalities.

II.

Goods that had entered national territory under the temporary import regime whose term had expired, including the waste generated.

III.

Machinery or equipment that does not have the necessary documentation to prove its legal import, stay or possession, including temporarily imported goods 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.

Test vehicles that entered a fiscal warehouse by companies in the automotive industry, final assembly or manufacturing of road vehicles.

VI.

Excess or undeclared goods in the customs declaration of introduction to a fiscal warehouse, which are 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.

Goods that had entered national territory under the regime of strategic supervised facility whose term had expired.

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 its subsequent modifications).

Companies dedicated to the dismantling of 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 in the region registered by the Ministry of Economy, in terms of the " Decree of the Chetumal free zone " .

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.

Annual value adjustment in definitive import customs declarations, provided there are contributions to pay.

II.

Value adjustment derived from verification powers, in definitive import customs declarations, provided there are contributions to pay.

III.

Annual value adjustment in definitive export customs declarations.

IV.

Value adjustment derived from verification powers, in definitive export customs declarations.

K1 - Withdrawal from regime and return of goods by return.

Return of goods definitively exported 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 at customs.

III.

Total or partial withdrawal from the export regime.

IV.

By return of goods from companies with IMMEX Program and automotive industry final assembly or manufacturing of road vehicles to national suppliers.

Goods from national suppliers that are reincorporated to the national market, which have been introduced to a fiscal warehouse for exhibition and sale of foreign and national goods.

L1 - Small definitive import.

Small definitive export

Small commercial import at border crossings by importers who have authorization under the Decree of the Strip or Border Region; declaring the generic fraction 9901.00.01 or 9901.00.02. In these cases, importers must be registered in the importer 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 the terms of 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 compensatory quotas or transition measures; or to taxes other than the general import tax or VAT.

III.

Import of goods, from 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 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, VAT 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-export of goods from border strip or border region to the interior of the country.

Goods that were definitively imported to the 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 Chetumal free zone " , published in the DOF on December 31, 2020 and its subsequent modifications.

S2- Import and export of goods for return in the same state (Article 86 of the Law).

Import of goods for 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.

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 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:

Definitive import of used vehicles in accordance with rule 3.5.6.

II.

Definitive import of used vehicles in accordance with the " Agreement establishing the program 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 its subsequent modifications.

VU- Definitive import of used vehicles.

Individuals and legal entities that 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:

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 strategic supervised facility 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 facility for definitive import by residents in national territory.

V1 - Transfers of goods (virtual temporary import; virtual introduction to fiscal warehouse or to strategic supervised facility; virtual return; national supplier virtual export).

IMMEX Program companies that transfer temporarily imported goods to other IMMEX Program companies, to automotive industry final assembly or manufacturing of road vehicles companies, or to persons who have authorization to designate goods to the strategic supervised facility.

II.

Persons who have authorization to designate goods to the strategic supervised facility regime, who transfer to other IMMEX Program companies or persons who have authorization to designate goods to the strategic supervised facility regime.

III.

IMMEX Program companies or persons who have authorization to designate goods to the strategic supervised facility regime who transfer to ECEX, even by sale.

IV.

The sale carried out between residents abroad, of temporarily imported goods by an IMMEX Program company whose physical delivery is carried out in national territory to another IMMEX Program company, to automotive industry final assembly or manufacturing of road vehicles companies or of auto parts for introduction to fiscal warehouse.

The sale by residents abroad, of temporarily imported goods by IMMEX Program companies, to another IMMEX Program company or to automotive industry final assembly or manufacturing of road vehicles companies or of auto parts for introduction to fiscal warehouse, whose physical delivery is carried out in national territory.

VI.

The sale carried out by IMMEX Program companies to residents abroad whose physical delivery is carried out in national territory to other IMMEX Program companies or to automotive industry final assembly or manufacturing of road vehicles companies or of auto parts for introduction to fiscal warehouse.

VII.