Annexes 3, 4, 5, 6, 7, 8, 9, 11, 12, 14, 15, 16, 17, 18, 19, 20, 21, 23, 24, 25, 26, 28, 29 and 30 of the General Rules of Foreign Trade for 2025, published on December 30, 2024.

OFFICIAL GAZETTE Monday, January 6, 2025

EXECUTIVE BRANCH
MINISTRY OF FINANCE AND PUBLIC CREDIT

With a seal at the margin bearing the National Coat of Arms, which reads: United Mexican States.- Finance.- Ministry of Finance and Public Credit.- Tax Administration Service.

ANNEX 3 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025

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 offices and customs sections referred to in the aforementioned rule are made known:

Customs	Customs Section	Name
07	1	Zaragoza-Isleta International Bridge, customs section dependent on the Ciudad Juárez customs office, headquartered in the State of Chihuahua.
07	2	San Jerónimo-Santa Teresa, customs section dependent on the Ciudad Juárez customs office, headquartered in the State of Chihuahua.
17	0	Matamoros Customs Office, headquartered in the State of Tamaulipas.
17	1	Lucio Blanco-Los Indios, customs section dependent on the Matamoros customs office, headquartered in the State of Tamaulipas.
20	0	Mexico Customs Office, headquartered in Mexico City.
23	0	Nogales Customs Office, headquartered in the State of Sonora.
25	0	Ojinaga Customs Office, headquartered in the State of Chihuahua.
26	0	Puerto Palomas Customs Office, headquartered in the State of Chihuahua.
27	0	Piedras Negras Customs Office, headquartered in the State of Coahuila de Zaragoza.
30	0	Ciudad Reynosa Customs Office, headquartered in the State of Tamaulipas.
34	0	Ciudad Miguel Alemán Customs Office, headquartered in the State of Tamaulipas.
37	0	Ciudad Hidalgo Customs Office, headquartered in the State of Chiapas.
39	0	Tecate Customs Office, headquartered in the State of Baja California.
40	0	Tijuana Customs Office, headquartered in the State of Baja California.
44	0	Ciudad Acuña Customs Office, headquartered in the State of Coahuila de Zaragoza.
47	0	Mexico City International Airport Customs Office, headquartered in Mexico City.
48	0	Guadalajara Customs Office, headquartered in the State of Jalisco.
48	4	Intermodal Railway Terminal, customs section dependent on the Guadalajara customs office, headquartered in the State of Jalisco.
52	1	General Mariano Escobedo International Airport, customs section dependent on the Monterrey customs office, headquartered in the State of Nuevo León.
64	0	Querétaro Customs Office, headquartered in the State of Querétaro.
65	0	Toluca Customs Office, headquartered in the State of Mexico.
73	1	Interport Multimodal Park, customs section dependent on the Aguascalientes customs office, headquartered in the State of San Luis Potosí.
75	4	Hermanos Serdán International Airport, customs section dependent on the Puebla customs office, headquartered in the State of Puebla.
80	0	Colombia Customs Office, headquartered in the State of Nuevo León.
82	0	Ciudad Camargo Customs Office, headquartered in the State of Tamaulipas.
84	0	Guanajuato Customs Office, headquartered in the State of Guanajuato.

Respectfully.
Mexico City, December 20, 2024.- In substitution for the absence of the Head of the Tax Administration Service, based on Article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona, signs.- Rubric.

Monday, January 6, 2025 OFFICIAL GAZETTE 5

ANNEX 4 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025

Customs operating 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, as indicated below:

Customs / Customs Section:Operating Hours:

I. Aguascalientes Customs Office: Import and Export. Monday to Friday from 9:00 to 21:00 hours.

a) 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.

b) 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.

c) Ponciano Arriaga International Airport Customs Section. Import and Export. Monday to Friday from 9:00 to 17:00 hours.

d) Jesús Terán Peredo International Airport Customs Section. Import and Export. Monday to Friday from 9:00 to 21:00 hours.

II. Ensenada Customs Office. Import and Export. Monday to Friday from 9:00 to 19:00 hours. Saturdays from 9:00 to 12:00 hours.

III. Mexicali Customs Office:
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.

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

a) Cabo San Lucas Customs Section.
Import and Export. Monday to Friday from 8:00 to 17:00 hours.

V. Tijuana Customs Office:
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. Saturday and Sunday from 8:00 to 14:00 hours.

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

a) San José del Cabo Customs Section.
Import and Export. Monday to Friday from 8:00 to 17:00 hours.

b) Santa Rosalía Customs Section. Export. Monday to Friday from 8:00 to 17:00 hours.

c) Pichilingue Customs Section. Import and Export. Monday to Friday from 9:00 to 17:00 hours.

6 OFFICIAL GAZETTE Monday, January 6, 2025

VII. Ciudad del Carmen Customs Office: Import and Export. Monday to Friday from 8:00 to 17:00 hours.

a) Seybaplaya Customs Section. Import and Export. Monday to Friday from 8:00 to 17:00 hours.

VIII. Ciudad Acuña Customs Office. 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 Office:
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.

a) 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.

X. Torreón Customs Office: Import and Export. Monday to Friday from 9:00 to 17:00 hours.

a) Torreón Airport Customs Section.
Import and Export. Monday to Friday from 9:00 to 17:00 hours.

b) Gómez Palacio Customs Section.
Import and Export. Monday to Friday from 9:00 to 17:00 hours.

c) General Guadalupe Victoria International Airport Customs Section. Import and Export. Monday to Friday from 9:00 to 17:00 hours.

XI. Manzanillo Customs Office:
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.

a) 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 Office:
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.

a) Ciudad Talismán Customs Section.
Import and Export. Monday to Friday from 9:00 to 19:00 hours. Saturday and Sunday from 9:00 to 14:00 hours.

b) 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.

c) Tapachula International Airport Customs Section. Import and Export. Monday to Friday from 8:00 to 18:00 hours.

d) 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.

e) El Ceibo Customs Section. Import and Export. Monday to Friday from 9:00 to 17:30 hours.

f) Oaxaca International Airport Customs Section. Import and Export. Monday to Friday from 8:00 to 15:00 hours.

Monday, January 6, 2025 OFFICIAL GAZETTE 7

XIII. Ciudad Juárez Customs Office (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.

a) 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.

b) 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.

c) 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.

d) Guadalupe-Tornillo Customs Section.
Import and Export. Monday to Friday from 8:00 to 18:00 hours.

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

a) Las Américas Industrial Park Customs Section. Import and Export. Monday to Friday from 12:00 to 20:00 hours.

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

XVI. Puerto Palomas Customs Office. Import and Export. Monday to Friday from 8:00 to 17:00 hours.

XVII. Mexico City International Airport Customs Office: Import and Export. Monday to Friday from 8:00 to 20:00 hours. Saturdays from 10:00 to 14:00 hours.

a) Mechanized Postal Center Customs Section. Import and Export. Monday to Friday from 8:00 to 15:00 hours.

XVIII. Mexico Customs Office: Import and Export. Monday to Friday from 9:00 to 18:00 hours.

a) Container Import and Export Customs Section. Import and Export. Monday to Friday from 9:00 to 18:00 hours.

XIX. Guanajuato Customs Office: Import and Export. Monday to Friday from 9:00 to 18:00 hours.

a) Celaya Customs Section. Import and Export. Monday to Friday from 14:00 to 21:00 hours. Saturdays from 15:00 to 18:00 hours.

b) Guanajuato International Airport Customs Section. Import and Export. Monday to Friday from 9:00 to 18:00 hours.

XX. Acapulco Customs Office: Import and Export. Monday to Friday from 8:00 to 17:00 hours.

a) General Juan N. Álvarez International Airport Customs Section. Import and Export. Monday to Friday from 8:00 to 17:00 hours.

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

a) 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.

b) Intermodal Railway Terminal Customs Section. Import and Export. Monday to Friday from 8:00 to 15:00 hours.

8 OFFICIAL GAZETTE Monday, January 6, 2025

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

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

a) Ixtapa Zihuatanejo International Airport Customs Section. Import and Export. Monday to Sunday from 9:00 to 20:00 hours.

XXIV. Colombia Customs Office.
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 Office: Import and Export. Monday to Friday from 8:00 to 20:00 hours.

a) 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.

b) Salinas Victoria A Terminal (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.

c) 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.

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

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

a) Cuernavaca Customs Section. Import and Export. Monday to Friday from 8:00 to 20:00 hours.

b) Hermanos Serdán International Airport Customs Section. Import and Export. Monday to Friday from 8:00 to 20:00 hours.

XXVIII. Querétaro Customs Office: Import and Export. Monday to Friday from 10:00 to 21:00 hours.

a) Hidalgo Customs Section. Import and Export. Monday to Friday from 9:00 to 18:00 hours.

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

a) 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.

b) Cozumel International Airport Customs Section. Import and Export. Monday to Friday from 9:00 to 15:00 hours.

XXX. Subteniente López Customs Office: Import and Export. Monday to Friday from 9:00 to 18:00 hours.

a) Subteniente López II Chactemal Customs Section. Import and Export. Monday to Friday from 9:00 to 18:00 hours.

XXXI. Mazatlán Customs Office: Import and Export. Monday to Friday from 9:00 to 18:00 hours.

a) Topolobampo Customs Section. Import and Export. Monday to Friday from 9:00 to 18:00 hours.

Monday, January 6, 2025 OFFICIAL GAZETTE 9

XXXII. Agua Prieta Customs Office.
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 Office. Import and Export. Monday to Friday from 8:00 to 17:00 hours.

XXXIV. Naco Customs Office. Import and Export. Monday to Friday from 9:00 to 18:00 hours.

XXXV. Nogales Customs Office:
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.

a) Sásabe Customs Section. Import and Export. Monday to Saturday from 9:00 to 21:00 hours.

b) General Ignacio Pesqueira-García International Airport Customs Section. Import and Export. Monday to Friday from 8:00 to 17:00 hours.

c) Ciudad Obregón Customs Section adjacent to Ciudad Obregón Airport. Import and Export. Monday to Friday from 8:00 to 17:00 hours.

d) Culiacán International Airport Customs Section. Import and Export. Monday to Friday from 9:00 to 18:00 hours.

XXXVI. San Luis Río Colorado Customs Office. 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 Office. Import and Export. Monday to Friday from 8:00 to 15:00 and from 18:00 to 20:00 hours.

XXXVIII. Dos Bocas Customs Office. Import and Export. Monday to Friday from 9:00 to 17:00 hours.

XXXIX. Altamira Customs Office. 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 Office.
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. Saturday and Sunday from 10:00 to 13:00 hours.

10 OFFICIAL GAZETTE Monday, January 6, 2025

XLI. Ciudad Miguel Alemán Customs Office. 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 Office:
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.

a) 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.

b) 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 Office (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.

a) 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.

b) 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 Office.
Import. Monday to Friday from 8:00 to 00:00 hours. Saturday and Sunday from 8:00 to 16:00 hours.
Export. Monday to Friday from 7:00 to 23:00 hours. Saturday and Sunday from 8:00 to 15:00 hours.
Railways (FF.CC.)
Import and Export. Monday to Sunday 24 hours.

XLV. Tampico Customs Office. Import and Export. Monday to Friday from 8:00 to 18:00 hours.

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

a) 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 Office:
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.

a) General Heriberto Jara Corona International Airport Customs Section. Import and Export. Monday to Friday from 8:00 to 14:00 hours.

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

XLIX. Progreso Customs Office: Import and Export. Monday to Sunday 24 hours.

a) 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.

L. Felipe Ángeles International Airport Customs Office. Import and Export. Monday to Friday from 8:00 to 21:00 hours. Saturdays from 8:00 to 13:00 hours.

Monday, January 6, 2025 OFFICIAL GAZETTE 11

ANNEX 5 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025
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

A. Active:
I. 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 merchandise for which a provisional or definitive compensatory duty must be paid. 3/LA/N When it is considered that the purpose motivating the exemption established in Article 61, fractions IX, XVI, and XVII of the Law, is undermined. 4/LA/N Losses are not subject to any customs regime. 5/LA/N Household effects of temporary residents and temporary student residents do not require express authorization for temporary importation. 6/LA/N Use of containers and trailer boxes imported under an IMMEX Program, solely for transporting merchandise temporarily imported under the same. 7/LA/N Start of the computation of the term for the return of definitively exported merchandise. 8/LA/N Donation of temporarily imported merchandise to the Federal Treasury. 9/LA/N Compliance with customs obligations will not be considered voluntary 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 motor vehicles of foreign origin assembled with parts definitively imported is not accredited. 11/LA/N A home visit order can give rise to several procedures, each of which will be resolved independently. 12/LA/N Regularization of merchandise when the resolution declaring that the merchandise passed to the ownership 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 merchandise does not constitute a different procedure. 14/LA/N Notices regarding the RFC (Taxpayer Registry Code), concerning concessioned supervised premises. 15/LA/N Customs brokers and agencies. Infractions related to importation or exportation.

II. Non-Binding Criteria:
a) Criteria of the Law:
1/LA/NV Compliance with the obligation established in the fifth paragraph of Article 108 of the Law. 2/LA/NV Clearance of merchandise through registered courier and package companies. 3/LA/NV Importation of sugar. Mixtures of sugar with activated carbon or with analogous or similar substances. 4/LA/NV Importations of footwear. Transmission of inaccurate or false data declared in the customs entry. 5/LA/NV Merchandise destined for the strategic supervised premise regime. Textiles and footwear. b) Criterion of the LIGIE (General Import and Export Duties Law):
1/LIGIE/NV General Rule 2 a) Importation of merchandise unassembled.

12 OFFICIAL GAZETTE Monday, January 6, 2025

B. Repealed:
I. Normative Criteria:
2/LA/N Cancellation of customs broker patent due to transmission or declaration of different data. 5/LA/N Heritage. Merchandise donated by foreigners in accordance with Article 61, fraction IX of the Law. 6/LA/N Moment of start of the term of stay in national territory of temporarily imported merchandise. 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/NAFTA/N Temporary importation regime of merchandise. Exceptions to what is provided in Article 303 of the NAFTA.

A. Active:
I. Normative Criteria:
1/LA/N Customs value of software, electronic information, or instructions contained in any computer medium

Article 64 of the Law establishes that the taxable base for the General Import Tax (IGI) is the customs value of the merchandise, except in cases where the relevant law establishes another taxable base.

To determine the customs value of software, electronic information, or instructions contained in any 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 value indicated by the importer may be considered as the customs value, provided it corresponds to that stated in the CFDI (Electronic Fiscal Receipt) or equivalent document of 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 via letter 325-SAT-V-F-96804 of December 16, 2004.

2/LA/N Application of Article 151, fraction II of the Law, regarding merchandise for which a provisional or definitive compensatory duty must be paid

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

On the other hand, Annex 22, in the Block of Entries, specifies that, for each of the entries in the customs declaration, among other data, the country code, group of countries, or territory of the exporting party corresponding to the origin of the merchandise or where it was produced must be declared.

Therefore, if during the customs inspection or in the exercise of verification powers, the customs authority detects merchandise for which a provisional or definitive compensatory duty must be paid and some of them bear marks of the country subject to such duty, a precautionary seizure of all merchandise declared in the same entry of the customs declaration is appropriate, 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 merchandise and the provisions for its 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, a precautionary seizure may proceed due to incurring any other cause established in Article 151 of the Law, when the merchandise does not bear marks, or, bearing them, they identify it 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 via letter 600-05-03-2010-74021 of June 30, 2010.

3/LA/N When it is considered that the purpose motivating the exemption established in Article 61, fractions IX, XVI, and XVII of the Law, is undermined

Article 63, first paragraph of the Law establishes that, for cases of merchandise imported under a franchise, exemption, or fiscal incentive, these cannot be alienated or destined for purposes other than those that motivated the benefit.

For its part, Article 109 of the Regulations provides that merchandise that is donated must be destined exclusively to meet the purposes for which it was donated; otherwise, it will be understood that the purposes motivating the benefit of the exemption from foreign trade taxes are undermined, in terms of Article 63 of the Law, cited above.

From the aforementioned provisions, the purposes motivating the exemption from import tariffs are undermined when the Federation, the Federal Entities, the Municipalities, the territorial demarcations of Mexico City; even their decentralized bodies or decentralized organisms; international organizations of which Mexico is a full member, provided that the purposes for which said organisms were created correspond to the activities for which authorization can be obtained to receive deductible donations for Income Tax (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 merchandise that was donated to them under Article 61, fractions IX, XVI, and XVII of the Law, even if the remuneration received serves to achieve their objectives.

Origin First Antecedent
3/2003/LA
Issued via 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 Losses are not subject to any customs regime

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

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

Consequently, the destruction referred to in Article 109, third paragraph of the Law, is only applicable to waste; therefore, losses 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, losses are consumed or lost in the development of the production process, ceasing to exist and therefore they cannot be subject to any customs regime.

Origin First Antecedent
41/2003/LA
Issued via 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 Household effects of temporary residents and temporary student residents do not require express authorization for temporary importation

Article 106, fraction IV, subsection b) of the Law establishes that household effects of used merchandise owned by a temporary resident and temporary student resident may remain in national territory for the duration of their stay condition, including renewals, provided that the requirements established by the Regulations and the SAT are met.

Regarding this, Article 159 of the Regulations establishes as requirements to prove the stay condition in accordance with applicable legislation, indicate the place where they will establish their residence in national territory, describe the goods that make up the household effects, declare to the customs authority the obligation to return the merchandise, 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 importation of household effects of used merchandise owned by temporary residents and temporary student residents; they must only comply with the requirements indicated in Article 159 of the Regulations before the corresponding customs office.

Origin First Antecedent
27/2003/LA
Issued via 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 merchandise 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 merchandise temporarily imported in accordance with their IMMEX Program.

Origin First Antecedent
18/2003/LA
Issued via 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.

Monday, January 6, 2025 OFFICIAL GAZETTE 15

7/LA/N Start of the computation of the term for the return of definitively exported merchandise

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

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

Origin First Antecedent
12/2005/LA Issued via letter 325-SAT-09-V-C-83350 of May 31, 2006.

8/LA/N Donation of temporarily imported merchandise to the Federal Treasury

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

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

From the cited provisions, the donation of temporarily imported merchandise to the Federal Treasury must be carried out within the term authorized for the temporary importation of the merchandise; 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 via letter 325-SAT-09-V-C-83350 of May 31, 2006.

9/LA/N Compliance with customs obligations will not be considered voluntary 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 agencies, or, if applicable, customs attorneys, of any procedure initiated after customs clearance, outside the supervised premise, so the 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 reforming, adding, and repealing various provisions of the Customs Law, published in the DOF on December 9, 2013, carries out the compliance of any customs obligation, that is, returns merchandise out of term, complies with any non-tariff regulation and restriction, pays contributions, or rectifies the customs declaration, among others, it will not be considered voluntary compliance, if the initiation of verification powers was previously notified to any of the parties referred to in the Law and this criterion.

Origin First Antecedent
25/2003/CFF
Issued via 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.

16 OFFICIAL GAZETTE Monday, January 6, 2025

10/LA/N The legal stay and possession in national territory of motor vehicles of foreign origin assembled with parts definitively imported is not accredited

Article 146, fractions I and III of the Law establishes that the possession, transport, or handling of merchandise of foreign origin, with the exception of those for personal use, must be backed at all times, among others, by customs documentation that accredits their legal importation, the electronic or digital documentation established in the applicable legal provisions and in the rules issued for such purposes 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 merchandise is introduced or extracted from the country presented disassembled or in parts, a single infraction is considered committed when the importation or exportation of merchandise 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 merchandise must be considered as a whole.

Now, Article 2, fraction I of the LIGIE contains General Rule 2, subsection a), which establishes that merchandise imported into national territory disassembled or still unassembled, even when it is not complete or unfinished, but already presents 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 motor vehicles of foreign origin assembled with parts definitively imported will not be considered accredited, that is, those that have the respective import customs declaration of the part or the CFDI issued in accordance with Article 29-A of the CFF, since what accredits said customs declaration or the CFDI is only the legal possession and stay of one or more of the parts used and not that of the vehicle.

Origin First Antecedent
36/2001/LA Issued via letter 325-SAT-IV-A-31123 of September 14, 2001.

11/LA/N A home visit order can give rise to several procedures, 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, goods, and merchandise, as well as to verify the legal ownership, possession, stay, possession, or importation of merchandise of foreign origin.

Regarding this, Article 150 of the Law empowers the customs authority to draw up the act of start of the PAMA (Administrative Procedure for the Verification of Customs Compliance) when, in the exercise of verification powers, precautionary seizures of merchandise are carried out in 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 merchandise whose legal stay in the country is not accredited, a 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 start of the PAMA is made will serve as the final act in the part of the home visit related to the seized merchandise.

Monday, January 6, 2025 OFFICIAL GAZETTE 17

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, as both are governed by different procedures and terms.

Origin First Antecedent
33/2003/LA
Issued via 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 merchandise when the resolution declaring that the merchandise passed to the ownership 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, merchandise of foreign origin, which had been introduced into the country without having been submitted to the clearance formalities indicated in said legislation, or that are merchandise that had exceeded the return term in the case of temporary importations, may regularize them by importing them definitively prior to payment of the corresponding contributions, compensatory duties, and prior compliance with 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 merchandise has passed to the ownership of the Federal Treasury.

For its part, Article 157, fifth paragraph of the Law establishes that the private party who obtains a final administrative or judicial resolution that orders the return or payment of the value of the merchandise, or, if applicable, declares the nullity of the resolution that determined that the merchandise passed to the ownership of the Federal Treasury, and proves through an appropriate document having a legitimately recognized subjective right over the goods, may request the return of the merchandise or the payment of its value.

Therefore, when a final administrative or judicial resolution determines that the merchandise that passed to the ownership of the Federal Treasury is to be returned to the private party, it is considered that the same continues in the country without having been submitted to the clearance formalities established in the Law.

In this order of ideas, when such merchandise is 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 merchandise is subject to the exercise of verification powers.

Origin First Antecedent
16/LA/N
Issued via 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 merchandise does not constitute a different procedure

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

18 OFFICIAL GAZETTE Monday, January 6, 2025

On its part, Article 150 of the Law establishes that customs authorities will issue the act of initiation of the PAMA when, by reason of the customs inspection, the verification of goods in transport, or the exercise of verification powers, they precautionarily seize goods, 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 on which the notification takes effect, in order to offer evidence and formulate the arguments that correspond to their rights.

In accordance with the foregoing, 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 thereof when the procedure is initiated after the customs clearance outside the fiscal facility, in order that, accrediting said status, they also appear and present the evidence and arguments that correspond to their rights. For this reason, the customs authority may request that the person who 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 is not a new or diverse procedure from that 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 a hearing enshrined in Articles 14 and 16 of the Political Constitution of the United Mexican States.

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.

14/LA/N Notices in matters of the RFC, regarding concessioned supervised facilities

Article 14, third and fourth paragraphs of the Law establish that a concession may be granted for private parties to provide services of handling, storage, and custody of goods in buildings located within fiscal facilities, which are called concessioned supervised facilities, which includes the use, enjoyment, or exploitation of the building where the services will be provided, and that to obtain it, it must be accredited, among others, being up to date in the fulfillment of their 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.

On its part, Article 27, sections A, fraction I and B, fractions I and II of the CFF establish as obligations in matters of the RFC, among others, that both natural and legal persons must request their registration and provide information related to their identity, address, and, in general, regarding their tax situation, through the notices established in its Regulations, which in its Article 29, fractions VIII and IX, provides that notices of opening and closing of establishments, branches, premises, fixed or semi-fixed stalls, places where goods are stored, and, in general, any premises or establishment used for the performance of activities will be presented.

In view of the foregoing, even if the aforementioned places are located within a fiscal facility, the concessioned supervised facilities 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.

Monday, January 6, 2025 OFFICIAL GAZETTE 19

15/LA/N Customs agents and agencies. Infractions related to import or export

Article 2, fractions XX and XXI of the Law establish that the customs agency and the customs agent are the legal person and natural person, respectively, authorized to promote the customs clearance of goods on behalf of others in the different customs regimes.

On its part, Article 35 of the Law provides that customs clearance is understood as the set of acts and formalities related to the entry of goods into the national territory and their exit from it, which, according to the different traffic and customs regimes, must be carried out before the customs, the customs authorities, and those who introduce or extract goods from the national territory, among them, customs agents and customs agencies.

Regarding this, Article 40 of the Law states that the procedures related to the clearance of goods will be promoted by the importers or exporters or through the customs agents or customs agencies acting as their consignees or mandataries, who must comply with the obligations related to said customs clearance.

Likewise, Article 176 of the Law establishes various scenarios of infractions related to import or export, committed by those who introduce goods into the country or extract them from it.

In addition, Article 195 of the Law indicates that, regarding infractions derived from the action of the customs agent or the customs agency, the fine will be borne by them, with the exception of what is provided in Article 54 of the same instrument.

In this sense, the customs agent or the customs agency, being the persons authorized to promote the customs clearance of goods on behalf of others, that is, to carry out the set of acts and formalities related to the entry of goods into the national territory and their exit from it, the infringing conduct established in Article 176 of the Law may be attributed to them, and consequently, the corresponding sanctions may be imposed.

This is so, given that, in concordance with the jurisprudence thesis 2a./J. 40/2022 (11a.) published in the Gaceta del Semanario Judicial de la Federación, Book 17, September 2022, Volume IV, page 3477, issued by the Second Chamber of the Supreme Court of Justice, the figure of the customs agent or agency is not only limited to being constituted as simple promoters of customs clearance, since their involvement in it contemplates the various stages with which the clearance itself develops, such as indicating the correct tariff classification of the goods that will be subject to the different customs regimes established by the Law, the filling out and transmission of the petition or form and its annexes and which for obvious reasons is also related to tariff and non-tariff aspects and other formalities that must be complied with upon entry or exit of goods from the national territory.

Origin First Antecedent
15/LA/N
Issued through the Second Resolution of Modifications to the RGCE for 2024, published in the DOF on October 14, 2024.

II. Non-binding criteria:
a) Criteria 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 programs authorized by the SE may effect the temporary import of goods to return them abroad after having been destined to a process of elaboration, transformation, or repair, as well as of goods 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.

The third and fifth paragraphs of said article provide that the goods temporarily imported referred to in the previous paragraph may remain in the national territory for certain periods, and if they are not returned abroad or destined to another customs regime within said periods, it will be understood that they are illegally in the country, having concluded the temporary import regime to which they were destined.

Regarding this, Rule 7.3.3., fraction XIII establishes that companies that have the Registration in the Enterprise Certification Scheme, Authorized Economic Operator modality, will have the facility to transfer to companies resident in the national territory, the goods temporarily imported in accordance with Article 108 of the Law or the resulting from the process of elaboration, transformation, or repair, that are in the country for their definitive import.

For this effect, subsection a) of said fraction indicates the procedure so that, without the physical presentation of the goods before the automated selection mechanism, the company resident in the national territory that acquired the transferred goods, destines them to the definitive import regime and the company that effected their alienation has fulfilled the obligation established in Article 108, fifth paragraph of the Law, regardless of the fact that said goods do not leave the national territory.

Now, Article 1, fractions I and IV of the VAT Law establish that those who carry out the alienation of goods, as well as the importation of goods and services, are obligated to pay the VAT. Likewise, Article 1o.-A, fraction III of the VAT Law establishes that natural and legal persons who acquire tangible goods alienated by residents abroad without permanent establishment in the country are obligated to effect the withholding of the tax transferred to them.

On its part, Article 10, first paragraph of said Law provides that it is understood that the alienation is effected in the national territory, if in Mexico the good is located when the shipment to the acquirer is made and when, without shipment, in the country the material delivery of the good is made by the alienator.

Hence, since the temporarily imported goods are the object of an alienation and their material delivery is made in the national territory, it is unequivocal that the scenarios established in Articles 1, fraction I and 10, first paragraph of the VAT Law are met, therefore, the resident abroad who carries out the alienation of the goods is obligated to pay the corresponding tax, since regarding tangible goods, the VAT Law taxes the alienation, considering the location of the goods, not the location of the subjects who effect it.

This, regardless of the fact that in accordance with Articles 1, fraction IV, in relation to 26, fraction II of the VAT Law, the company resident in the national territory that receives the alienated goods, is obligated to pay the corresponding tax, for the definitive import thereof.

For the foregoing, it is considered that they carry out an improper practice:
I. Those residents abroad without permanent establishment in the country who, by the alienation of temporarily imported goods, that are in the national territory, do not effect the payment of the VAT in accordance with Articles 1, fraction I and 10, first paragraph of the VAT Law.

Monday, January 6, 2025 OFFICIAL GAZETTE 21

II. Those taxpayers who, by the definitive import of said goods, do not effect the payment of the VAT in accordance with Articles 1, 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.

2/LA/NV Clearance of goods through registered Courier and Parcel Companies

Article 59 of the Law establishes the obligations that those who introduce or extract goods from the national territory must comply with; likewise, that said obligations will not be applicable to imports and exports effected by courier and parcel companies when the simplified procedure referred to in Article 88 of the Law is used.

Rule 3.7.5. establishes the simplified procedure to import goods through Courier and Parcel Companies, stating that said procedure cannot be applied in the import of goods whose shipment is part of a series of shipments carried out or planned with the purpose of evading customs tariffs or taxes, or avoiding any regulation applicable to formal entry procedures.

On its part, Rule 3.7.35., fraction I, states that said Companies may effect the clearance without the payment of the IGI and the VAT, when it concerns goods whose customs value does not exceed 50 (fifty) dollars of the United States of America or its equivalent in national or foreign currency, and that are not subject to the fulfillment of non-tariff regulations and restrictions.

Regarding this, it has been detected that various foreign companies dedicated to the Internet sale of clothing, home decorations, costume jewelry, kitchen utensils, toys, electronics, among others, which, in some cases are related parties of Mexican Courier and Parcel Companies; as well as the e-commerce platforms that intervene in said operations and the consignees of goods; participate in the alteration of foreign trade operations, by manipulating the packages with the purpose of packing goods individually despite the fact that they are part of a single shipment, or that they undervalue the goods and/or alter their description to avoid the fulfillment of non-tariff regulations and restrictions.

For example, a taxpayer in Mexico makes an order via Internet for various goods, paying 100 (one hundred) dollars of the United States of America or its equivalent in national or foreign currency; the shipment of said order cannot benefit from the non-payment of contributions referred to in Rule 3.7.35., fraction I, due to the amount exceeding what is stated by the rule, and even because the goods could be subject to the fulfillment of non-tariff regulations and restrictions.

However, with the purpose of evading the restrictions contained in Rule 3.7.35., fraction I, foreign companies, e-commerce platforms, national Courier and Parcel Companies, or consignees pack said order in individual packages (fragment the order), send the individual packages on the same day, week, or month, declare a generic fraction and/or omit to describe or describe incorrectly the imported goods, or declare a customs value lower than that corresponding to identical or similar goods or a value equal to zero, illegally failing to pay the corresponding contributions.

22 OFFICIAL GAZETTE Monday, January 6, 2025

The foregoing, with the deliberate intention of applying the procedure established in Rule 3.7.35., fraction I, to omit the payment of the IGI and the VAT, incurring in acts that could constitute the crimes of smuggling and tax fraud, in terms of the CFF.

This, given that, in contravention to what is established in Rule 3.7.5., last paragraph, they apply the simplified procedure despite the fact that the shipment is part of a series of shipments carried out or planned with the purpose of evading the payment of customs tariffs and/or taxes, or avoiding any regulation applicable to the formal procedures of entry of the goods into the national territory.

For the foregoing, it is considered that they carry out an improper practice:
I. Companies dedicated to Internet sales, e-commerce platforms that participate in said operations, and consignees that alter foreign trade operations, manipulating orders destined to the national territory, dividing orders into individual packages with the purpose of undervaluing the customs value of the original order, in order for each package not to exceed the maximum amount established in Rule 3.7.35., fraction I.
II. Courier and Parcel Companies that assist, aid, help, cooperate, collaborate, contribute, cooperate, coordinate, or participate, directly or indirectly, to alter foreign trade operations, in order to improperly apply the clearance of goods, in terms of Rule 3.7.35., fraction I, omitting the payment of the IGI and the VAT; as well as omitting to describe or describing incorrectly the imported goods, to evade the fulfillment of non-tariff regulations and restrictions.
III. Whoever advises, counsels, provides services, or participates in the realization or implementation of any of the previous practices.

Origin First Antecedent
2/LA/NV
Issued through the First Resolution of Modifications to the RGCE for 2024, published in the DOF on June 06, 2024.

3/LA/NV Importation of sugar. Mixtures of sugar with activated carbon or with analogous or similar substances

Article 80 of the Law establishes that taxes on foreign trade will be determined by applying to the respective taxable base, the quota that corresponds according to the tariff classification of the goods.

Regarding this, Article 1 of the LIGIE states the quotas that, attending to the classification of the goods, will serve to determine the general import and export taxes.

Now, it has been detected that mixtures are introduced into the country, constituted essentially of sugar with activated carbon or with analogous or similar substances, applying preferential tariff treatments, in terms of various free trade treaties of which the Mexican State is a Party and are in force.

However, it is known that, in some cases, once said mixtures enter the national territory, they are subjected to physical or chemical processes with the purpose of separating or eliminating the secondary component and using or consuming only the sugar.

The foregoing, with the intention of introducing sugar into the country declaring different tariff fractions, without paying the corresponding tariffs, incurring in acts that could constitute the crimes of smuggling and tax fraud, in terms of the CFF.

Monday, January 6, 2025 OFFICIAL GAZETTE 23

This, since, considering the physical characteristics and uses of the products or substances secondary to said mixtures, they do not provide an essentially different character to that of sugar.

For the foregoing, it is considered that they carry out an improper practice:
I. Whoever introduces mixtures into the country, constituted essentially of sugar with activated carbon or with analogous or similar substances, subsequently subjecting them to physical or chemical processes to separate or eliminate the secondary component, with the purpose of obtaining preferential tariff treatments and omitting the payment of the corresponding tariffs.
II. Whoever advises, counsels, provides services, or participates in the realization or implementation of the previous practice.

Origin First Antecedent
3/LA/NV
Issued through the Second Resolution of Modifications to the RGCE for 2024, published in the DOF on October 14, 2024.

4/LA/NV Importations of footwear. Transmission of inaccurate or false data declared in the petition

Article 59-A of the Law establishes that those who introduce or extract goods from the national territory to be destined to a customs regime are obligated to transmit via electronic document to the customs authorities the information relative to their value and, if applicable, other data related to their commercialization, before their customs clearance, in the terms and conditions established by the SAT through rules, which will be understood as transmitted once the corresponding acknowledgment is generated by the electronic customs system, which must be declared in the petition, for the effects of Article 36 of the Law and other applicable provisions.

On its part, Article 36, first paragraph of the Law states that those who introduce or extract goods from the national territory destined to a customs regime are obligated to transmit to the customs authorities, through the electronic customs system, in an electronic document, a petition with information referring to said goods, in the terms and conditions established by the SAT through rules, using the advanced electronic signature, the digital seal, or other technological means of identification.

In this sense, Article 36-A, fraction I, subsection a) of the Law establishes that for the effects of Article 36, in relation to Article 6 of the same Law and other applicable legal provisions, the customs agent, the customs agency, and those who introduce or extract goods from the national territory to destine them to a customs regime, are obligated to transmit, as annexes to the petition, in electronic or digital document diverse information, among which stands out for the case of import operations, the relative to the value and other data related to the commercialization of the goods, contained in the CFDI or equivalent document, when the customs value of the same is determined according to the transaction value, declaring the corresponding acknowledgment referred to in Article 59-A of the Law.

On its part, Article 86-A, fraction I of the Law establishes that those who effect the definitive import of goods and declare in the petition a value lower than the estimated price made known by the SHCP, for the contributions and compensatory quotas corresponding to the difference between the declared value and the estimated price, will be obligated to guarantee through deposits in the customs guarantee accounts, among others.

24 OFFICIAL GAZETTE Monday, January 6, 2025

5/LA/NV Importation of footwear. Transmission of inaccurate or false data declared in the petition

Origin First Antecedent
5/LA/NV
Issued through the Second Resolution of Modifications to the RGCE for 2024, published in the DOF on October 14, 2024.

6/LA/NV Importation of footwear. Transmission of inaccurate or false data declared in the petition

Origin First Antecedent
6/LA/NV
Issued through the Second Resolution of Modifications to the RGCE for 2024, published in the DOF on October 14, 2024.

7/LA/NV Importation of footwear. Transmission of inaccurate or false data declared in the petition

Origin First Antecedent
7/LA/NV
Issued through the Second Resolution of Modifications to the RGCE for 2024, published in the DOF on October 14, 2024.

8/LA/NV Importation of footwear. Transmission of inaccurate or false data declared in the petition

Origin First Antecedent
8/LA/NV
Issued through the Second Resolution of Modifications to the RGCE for 2024, published in the DOF on October 14, 2024.

9/LA/NV Importation of footwear. Transmission of inaccurate or false data declared in the petition

Origin First Antecedent
9/LA/NV
Issued through the Second Resolution of Modifications to the RGCE for 2024, published in the DOF on October 14, 2024.

11/LA/NV Importation of footwear. Transmission of inaccurate or false data declared in the petition

Origin First Antecedent
11/LA/NV
Issued through the Second Resolution of Modifications to the RGCE for 2024, published in the DOF on October 14, 2024.

12/LA/NV Importation of footwear. Transmission of inaccurate or false data declared in the petition

Origin First Antecedent
12/LA/NV
Issued through the Second Resolution of Modifications to the RGCE for 2024, published in the DOF on October 14, 2024.

14/LA/NV Importation of footwear. Transmission of inaccurate or false data declared in the petition

Origin First Antecedent
14/LA/NV
Issued through the Second Resolution of Modifications to the RGCE for 2024, published in the DOF on October 14, 2024.

15/LA/NV Importation of footwear. Transmission of inaccurate or false data declared in the petition

Origin First Antecedent
15/LA/NV
Issued through the Second Resolution of Modifications to the RGCE for 2024, published in the DOF on October 14, 2024.

16/LA/NV Importation of footwear. Transmission of inaccurate or false data declared in the petition

Origin First Antecedent
16/LA/NV
Issued through the Second Resolution of Modifications to the RGCE for 2024, published in the DOF on October 14, 2024.

17/LA/NV Importation of footwear. Transmission of inaccurate or false data declared in the petition

Origin First Antecedent
17/LA/NV
Issued through the Second Resolution of Modifications to the RGCE for 2024, published in the DOF on October 14, 2024.

18/LA/NV Importation of footwear. Transmission of inaccurate or false data declared in the petition

Origin First Antecedent
18/LA/NV
Issued through the Second Resolution of Modifications to the RGCE for 2024, published in the DOF on October 14, 2024.

19/LA/NV Importation of footwear. Transmission of inaccurate or false data declared in the petition

Origin First Antecedent
19/LA/NV
Issued through the Second Resolution of Modifications to the RGCE for 2024, published in the DOF on October 14, 2024.

20/LA/NV Importation of footwear. Transmission of inaccurate or false data declared in the petition

Origin First Antecedent
20/LA/NV
Issued through the Second Resolution of Modifications to the RGCE for 2024, published in the DOF on October 14, 2024.

21/LA/NV Importation of footwear. Transmission of inaccurate or false data declared in the petition

Origin First Antecedent
21/LA/NV
Issued through the Second Resolution of Modifications to the RGCE for 2024, published in the DOF on October 14, 2024.

23/LA/NV Importation of footwear. Transmission of inaccurate or false data declared in the petition

Origin First Antecedent
23/LA/NV
Issued through the Second Resolution of Modifications to the RGCE for 2024, published in the DOF on October 14, 2024.

24/LA/NV Importation of footwear. Transmission of inaccurate or false data declared in the petition

Origin First Antecedent
24/LA/NV
Issued through the Second Resolution of Modifications to the RGCE for 2024, published in the DOF on October 14, 2024.

25/LA/NV Importation of footwear. Transmission of inaccurate or false data declared in the petition

Origin First Antecedent
25/LA/NV
Issued through the Second Resolution of Modifications to the RGCE for 2024, published in the DOF on October 14, 2024.

26/LA/NV Importation of footwear. Transmission of inaccurate or false data declared in the petition

Origin First Antecedent
26/LA/NV
Issued through the Second Resolution of Modifications to the RGCE for 2024, published in the DOF on October 14, 2024.

28/LA/NV Importation of footwear. Transmission of inaccurate or false data declared in the petition

Origin First Antecedent
28/LA/NV
Issued through the Second Resolution of Modifications to the RGCE for 2024, published in the DOF on October 14, 2024.

29/LA/NV Importation of footwear. Transmission of inaccurate or false data declared in the petition

Origin First Antecedent
29/LA/NV
Issued through the Second Resolution of Modifications to the RGCE for 2024, published in the DOF on October 14, 2024.

30/LA/NV Importation of footwear. Transmission of inaccurate or false data declared in the petition

24 OFFICIAL GAZETTE Monday, January 6, 2025

With regard to the above, the Resolution on Estimated Prices establishes the mechanism to guarantee the payment of contributions for goods subject to estimated prices by the Ministry of Finance and Public Credit (SHCP) and states that, when a customs value declared in the entry declaration is lower than that indicated in the annexes of said resolution, the corresponding import entry declaration must be accompanied by the deposit receipt or guarantee issued by the credit institution or brokerage house authorized to operate customs guarantee accounts.

In this regard, the authority has detected operations of definitive import of goods, particularly footwear whose tariff classification corresponds to headings 64.01 to 64.05 of the TIGIE, in which a value different from that indicated in the CFDI or equivalent document is declared in the entry declaration, in order to avoid presenting the deposit or guarantee, in accordance with the Resolution on Estimated Prices of contributions and, where applicable, compensatory quotas that would be incurred.

Likewise, the authority has also detected that, in operations of definitive import of footwear, the packaging of said goods is done by piece and not by pair, in order to appear as parts of footwear, to classify them tariff-wise under heading 64.06 of the TIGIE.

This is contrary to general rule 2, subsection a) contained in article 2, fraction I of the LIGIE, pursuant to which goods imported into the national territory, even if not complete but already presenting the essential characteristics of a complete or finished article, must be classified in the tariff fraction corresponding to the complete or finished article.

The foregoing, with the aim of applying a lower tariff than applicable, and to avoid guaranteeing contributions and compensatory quotas, as well as compliance with non-tariff regulations and restrictions, to the detriment of the Federal Treasury.

In this regard, article 184, fraction III of the Law establishes that those who transmit or present reports or documents before the customs authority with inaccurate or false data or omitting any data, commit infractions related to the obligations to transmit and present information and documentation, as well as declarations, to which the fine indicated in article 185, fraction II of the Law is applicable.

In this order of ideas, rule 3.7.25., second paragraph, establishes that, when, by reason of customs inspection or the exercise of verification powers, the customs authority detects the omission or inaccurate data in the customs documentation supporting the goods, the fine established in article 185, fraction II of the Law, in relation to the infringement referred to in article 184, fraction III of the Law, will be updated, and the customs authority will determine and apply the fine, provided that it concerns the data indicated in Annex 19, among which is the customs value of the goods.

For its part, article 105, fraction XIV of the CFF establishes that whoever, with the purpose of obtaining an undue benefit or to the detriment of the Federal Treasury, transmits to the electronic customs system referred to in article 36 of the Law, information different from the declaration in the entry declaration or invoice, or intends to prove the legal stay of foreign trade goods with documents containing information different from that transmitted to the system or allows goods to be cleared supported by documents containing information different from that transmitted to said system, shall be sanctioned with the same penalties as smuggling.

Monday, January 6, 2025 OFFICIAL GAZETTE 25

article 103, fraction XX of the CFF establishes that said crime is presumed committed when the description or tariff classification of the goods is declared inaccurately, and thereby the payment of contributions and compensatory quotas is omitted.

Finally, in view of what is established in articles 164, fraction VI, 165, fraction II, subsection a) and 167-J, fraction V of the Law, among the causes for suspension or cancellation of the customs broker's patent or the authorization of the customs agency, as applicable, is the omission of payment of taxes on foreign trade, duties and compensatory quotas, up to the amounts indicated in the cited provisions.

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

I. Whoever definitively imports footwear into the country, dividing the pairs by packaging them by piece, with the purpose of classifying them in a tariff fraction of the TIGIE different from that corresponding to their classification and thereby applying a lower tariff than would be applicable, as well as avoiding compliance with non-tariff regulations and restrictions and with estimated prices.

II. Whoever definitively imports footwear into the country transmitting to the electronic customs system information different from the declaration in the entry declaration, CFDI or equivalent document, with the aim of avoiding compliance with estimated prices, and not accompanying the import entry declaration with the deposit receipt or guarantee, in accordance with the Resolution on Estimated Prices.

III. Whoever advises, counsels, provides services or participates in the realization or implementation of any of the aforementioned practices.

Consequently, whoever carries out the aforementioned practices, in addition to the infractions and sanctions established in the Law, could commit the crimes of tax fraud and smuggling indicated in the CFF, due to the omission of payment of contributions and benefits to the detriment of the Federal Treasury.

5/LA/NV Goods destined for the strategic supervised precinct regime.
Textiles and footwear

Article 135-A of the Law establishes that persons who have the use or enjoyment of real estate located within the strategic supervised precinct enabled in terms of article 14-D of the Law, may request authorization to designate goods to the strategic supervised precinct regime.

For its part, article 135-B of the Law establishes that the strategic supervised precinct regime consists of the limited-time introduction of foreign, national, or naturalized goods into strategic supervised precincts, to be subject to handling, storage, custody, exhibition, sale, distribution, manufacturing, transformation or repair.

In this regard, rule 4.8.1. states that, for the purposes of article 135-A of the Law, interested parties seeking authorization to designate goods to the strategic supervised precinct regime must submit their application in accordance with the procedure forms 116/LA Authorization and extension to designate goods to the strategic supervised precinct regime, 132/LA Authorization for those who intend to carry out manufacturing, transformation or repair processes, in the strategic supervised precinct, and 133/LA Authorization and extension to designate goods to the strategic supervised precinct regime for legal entities that have a concession or authorization to provide handling, storage and custody services for foreign trade goods, contained in Annex 2.

26 OFFICIAL GAZETTE Monday, January 6, 2025

From this, it is evident that the legal provisions establish two modalities of authorization to designate goods to the strategic supervised precinct regime, which are (i) to carry out manufacturing, transformation or repair processes and (ii) to provide handling, storage and custody services.

In this regard, the Law and the Decree for the promotion of the strategic supervised precinct and the strategic supervised precinct regime, published in the DOF on February 4, 2016, grant various administrative facilities to the merit regime, such as the reduction of formalities for the introduction of goods into national territory, as well as the possibility of effecting transfers of goods to other precincts and the extraction of the same to designate them to the temporary import, fiscal deposit or internal transit regimes.

Now, the authority has detected operations in which finished foreign textiles and footwear or those that already present the essential characteristics of these goods are introduced into strategic supervised precincts authorized to carry out manufacturing, transformation or repair processes; however, the goods extracted from these maintain the same essential characteristics with which they entered.

Likewise, operations have been detected in which said goods are introduced into strategic supervised precincts authorized to provide handling, storage or custody services, whose tariff fraction and description do not coincide at the time of extraction, or are extracted by reason of transfers carried out between precincts or under the change to another customs regime, without carrying out their definitive import, remaining in national territory indefinitely.

The foregoing, with the aim of formally introducing goods into national territory, applying the benefits granted by the strategic supervised precinct regime, to subsequently extract them from said precincts for commercialization, without complying with the obligations applicable to the definitive import customs regime, among which are paying contributions and/or compensatory quotas; accompanying the corresponding import entry declaration with the deposit receipt or respective guarantee; and complying with non-tariff regulations and restrictions, such as those in animal and plant health, public health, environment and national security.

In virtue of this, considering the object of the strategic supervised precinct regime and a harmonious interpretation of the applicable legal provisions, it is evident that, regarding authorizations to carry out manufacturing, transformation or repair processes, the goods that enter the strategic supervised precinct must be different from those that will be extracted from it; therefore, finished goods, or those that present essential characteristics of complete or finished goods, classified in Chapters 50 to 64 of the TIGIE, which upon extraction from said regime, will continue to maintain the essential characteristics with which they entered, should not be designated to said regime and authorized modality.

Likewise, regarding authorizations to designate said goods for handling, storage and custody, since they are finished or present essential characteristics of complete or finished goods, they should not be extracted declaring a different tariff fraction and description from those with which they entered, or remain in national territory indefinitely, under the transfers carried out between precincts or by changing to another customs regime, without carrying out their definitive import.

Monday, January 6, 2025 OFFICIAL GAZETTE 27

Consequently, it is contrary to the applicable legal provisions to designate to the referred regime, finished goods, or those that present essential characteristics of complete or finished goods, classified in Chapters 50 to 64 of the TIGIE, under the considerations previously explained.

In this regard, article 176, fractions I and II of the Law, establishes as an infringement, the introduction into the country of goods omitting the total or partial payment of the taxes on foreign trade and, where applicable, compensatory quotas that must be covered, or without permission from the competent authorities, to which the fines indicated in article 178 of the Law correspond, as applicable.

In relation to the above, article 102 of the CFF establishes that whoever introduces into the country or extracts from it goods omitting the total or partial payment of the contributions or compensatory quotas that must be covered, without permission from the competent authority, or goods of prohibited import or export, commits the crime of smuggling, to which the penalties indicated in article 104 of the CFF correspond.

In relation to the above, article 108 of the CFF establishes that whoever, using deception or taking advantage of errors, omits total or partial payment of any contribution or obtains an undue benefit to the detriment of the Federal Treasury, commits the crime of tax fraud, to which the penalties indicated in the fourth paragraph of said article correspond. Likewise, the article 103, fraction XX of the CFF establishes that said crime is presumed committed when the description or tariff classification of the goods is declared inaccurately, and thereby the payment of contributions and compensatory quotas is omitted.

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

I. Whoever, under the authorization to designate goods to the strategic supervised precinct regime to carry out manufacturing, transformation or repair processes, introduces foreign goods classified in Chapters 50 to 64 of the TIGIE, finished or with the essential characteristics of complete or finished goods classified in said Chapters, to simulate that they are carrying out said processes, to subsequently extract them from said precincts, with the same essential characteristics with which they entered, without payment of contributions and without complying with the obligations applicable to the definitive import regime.

II. Whoever, under the authorization to designate goods to the strategic supervised precinct regime to provide handling, storage and custody services, introduces foreign goods classified in Chapters 50 to 64 of the TIGIE, finished or with the essential characteristics of complete or finished goods classified in said Chapters, with the aim of introducing them into national territory, applying the benefits granted to said regime, to subsequently extract them declaring a different tariff fraction and description from those with which they entered, or to remain indefinitely in national territory, without payment of contributions and without complying with the obligations applicable to the definitive import regime.

28 OFFICIAL GAZETTE Monday, January 6, 2025

III. Whoever advises, counsels, provides services or participates in the realization or implementation of any of the aforementioned practices.

b) LIGIE Criterion:

1/LIGIE/NV General Rule 2 a) Import of unassembled goods

Article 80 of the Law establishes that taxes on foreign trade will be determined by applying to the respective taxable base the quota corresponding according to the tariff classification of the goods.

In this sense, article 1 of the LIGIE establishes in the tariff the quotas that, according to the classification of the goods, will serve to determine the applicable taxes.

For its part, article 2, fraction I of the LIGIE contains general rule 2, subsection a), which establishes that goods imported into the national territory unassembled or still not assembled, even if not complete or unfinished, but already presenting the essential characteristics of a complete or finished article, must be classified in the tariff fraction corresponding to the complete or finished article.

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

I. Not classifying unassembled goods, even incomplete or unfinished, that already present the essential characteristics of the complete or finished article in the tariff fraction corresponding to the complete or finished article.

II. Regardless of the customs regime to which the goods introduced in one or several operations are destined, proceeding to their classification individually, when they constitute the elements of the complete or finished article, pursuant to article 2, fraction I, general rule 2, subsection a) of the LIGIE.

III. Advising, counseling, providing services or participating in the realization or implementation of any of the aforementioned 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.

B. Repealed:

The following criteria will continue to produce effects with respect to the legal or factual situations that regulated them at the time:

I. Normative Criteria:

2/LA/N Cancellation of customs broker's patent for 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 goods, the inaccurate declaration in the consolidated entry declaration of the data in the entry declaration, or invoice, electronic transmission or consolidated notice referred to in article 37-A of the Law, that is, when electronically transmitted or declared in the entry declaration or consolidated notice, data different from those provided by the importer or exporter in compliance with the obligations established in the Law itself, will be a cause for cancellation of the customs broker's patent.

Monday, January 6, 2025 OFFICIAL GAZETTE 29

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 without subject matter, as it is contemplated in the current Legislation.

5/LA/NV Patrimony. Goods donated by foreigners pursuant to 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 goods donated by foreigners to public organizations, as well as to non-taxpayer legal entities authorized to receive deductible donations for 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 without subject matter, as it is contemplated in the current Legislation.

6/LA/N Moment of start of the term of stay in national territory of temporarily imported goods

The temporary import of goods consists of their entry into the country to remain there for a limited time and for a specific purpose, provided they return abroad, within the timeframes established in article 106 of the Law.

For its part, article 173 of the Regulation specifies that the computation of the term of stay in national territory of goods temporarily imported by companies with the IMMEX Program, established in article 108 of the Law, begins with the activation of the automated selection mechanism and compliance with the requirements and formalities of customs clearance.

From the harmonious reading of the cited provisions, it is clear that in cases of temporary import, the computation of the term of stay in national territory begins once the automated selection mechanism has been activated, requirements and formalities of customs clearance have been met when, pursuant to article 107 of the Law, an entry declaration is required 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 without subject matter, as it is contemplated in the current Legislation.

30 OFFICIAL GAZETTE Monday, January 6, 2025

15/RLA/N No update of amounts determined in favor of importers and intended for compensation

Article 138 of the Regulations establishes that importers and exporters who determine amounts in their favor through supplementary declarations derived from payments of taxes on foreign trade may compensate the amounts determined in their favor against their respective tax on foreign trade, which they are obligated to pay, without stating that such amounts must be updated.

For its part, Article 23 of the Federal Code of Fiscal Procedures (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 for their own debt or for withholding to third parties, provided that both derive from federal taxes other than those incurred by reason of importation; for this purpose, it will suffice that they effect the compensation of such updated amounts.

In virtue of this, the amounts that importers determine in their favor by reason 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, Article 23 of the CFF is not applicable suppletorily, since it regulates federal taxes other than those incurred by reason of importation.

Origin First Precedent
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 becomes moot, as it is contemplated in current Legislation.

II. NAFTA Normative Criterion:

1/TLCAN/N Temporary import regime of goods. Exceptions to what is provided in Article 303 of the NAFTA

Non-originating goods that are temporarily imported to national territory under a tariff deferral program, to be subjected to a repackaging process and subsequently re-exported to a NAFTA member country, are not subject to Article 303 of said Treaty, in accordance with paragraph 6, subsection b), of the same article. However, if said merchandise is subjected to an assembly process, this is considered a production process in accordance with Article 415 of said Treaty, and therefore, the merchandise will be subject to Article 303 of the NAFTA.

Origin First Precedent
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 becomes moot, as it is contemplated in current Legislation.

Monday, January 6, 2025 OFFICIAL GAZETTE 31

ANNEX 6 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025
Operating rules of the Tariff Classification Council and compilation of criteria for 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
I. Operating rules of the Tariff Classification Council.
II. Tariff classification criteria.

I. 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, in accordance with the following:
I. 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 procedure form 29/LA Request for accreditation of permanent guests before the Council contained in Annex 2.
The officials referred to in subsections I, II and III have the right to speak and vote before the Council. The permanent guests referred to in subsection 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 dependency 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 corresponding NICO. The 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 to represent them, in accordance with the procedure form 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 their 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 made known to the President and Executive Secretary through an official letter. In case the designation of a new substitute is required, this must be informed before the corresponding session, leaving the previous designation without effect.

Functions
Seventh. The functions of the President are the following:
I. Approve the sessions of the Council.
II. Endorse the matters that must be attended to in the sessions.
III. Approve the agenda.

32 OFFICIAL GAZETTE Monday, January 6, 2025
IV. Approve the participation of special guests at the Council sessions, when the nature of the topic requires it.
V. Direct the development of the sessions.
VI. Approve the proposals and/or criteria proposals 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 commitment 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:
I. Summon to session.
II. Submit to the President's consideration 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 topic requires it.
IV. Summon the special guests when the nature of the topic requires it.
V. 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. Draft the minutes of the sessions.
X. 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:
I. Suggest to the Executive Secretary the attendance of guests when the nature of the topic requires it.
II. Comply with the agreements subject to their competence.

Tenth. The functions of the permanent guests are the following:
I. Suggest to the Executive Secretary the attendance of guests when the nature of the topic requires it.

Summoning and Relevant Matters
Eleventh. The Executive Secretary will prepare a directory with the information of the titular officials, substitutes and guests to carry out the summonses 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 celebration of the session, attaching the proposals and/or problems to be treated and their antecedents in order that they have the opportunity to analyze them previously.

Thirteenth. The agenda must contain at least the following sections:
I. 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 hold sessions when required. In case a duly justified circumstance arises that prevents the holding of any session, the President will set a new date to carry it out.

Fifteenth. For the Council to be able to hold sessions, the attendance of at least the President or the Executive Secretary and the Councilors or their respective substitutes is required. At the beginning of each session, the Executive Secretary will prepare an attendance list in order to verify 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 count with the majority of votes. In case of a tie, the President or, if applicable, the Executive Secretary, will have the casting vote.

Monday, January 6, 2025 OFFICIAL GAZETTE 33

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, the procedure will follow the agenda and the Executive Secretary will present the matters to be treated. The members will proceed to the discussion of 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 Council and special guests and will 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 case of absence of any of the members, the minutes must be signed by the substitute who attended the meeting, in order that both ratify the agreements adopted. The minutes will be drafted by the Executive Secretary within five days following the holding of the session and will be sent to the members via email for feedback. If no comments are received on the minutes within three days following its sending, it will be understood that the members agree with its content and it will be considered as the definitive minutes of the session, proceeding to its signature. In case there are comments, the Executive Secretary will make the changes that the President considers appropriate and will make them known to the rest of the members for their validation to proceed to the signing of the definitive minutes. The definitive minutes will be sent physically for signature by the members of the Council and the special guests and returned to the Executive Secretary.

Opinions
Eighteenth. The technical opinions issued by the Council, regarding which the SAT relies to issue its resolutions, will be published in the SAT Portal and in the DOF.

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

a) In force:
As of the date of publication of this Annex, there are no in-force tariff classification criteria.

b) Repealed:

Solar panel, photovoltaic generator
Description:
It is a device that captures solar radiation to generate electrical energy. It is constituted medullarily by interconnected photovoltaic cells 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 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 subsections 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 such virtue, the merchandise is included in the text of heading 85.01 of text:
Electric motors and generators, except generator sets..
Likewise, the Explanatory Notes contained in the Appendix of the Agreement by which the Explanatory Notes of the Tariff Schedule are made known, which by disposition of Complementary Rule 3rd are of mandatory application to determine the applicable heading and subheading, describe in a particular way the merchandise in question, described as follows:

34 OFFICIAL GAZETTE Monday, January 6, 2025
85.01 ELECTRIC MOTORS AND GENERATORS, EXCEPT GENERATOR SETS.
...
II.- ELECTRIC GENERATORS
Machines whose function is to produce electrical energy from certain sources of energy (mechanical, solar, etc.), which are classified here, provided that they are apparatus not expressly mentioned or 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 comprises 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 in ships, isolated country houses, in diesel-electric locomotives, in industry (for example, for electrolysis or welding) or, even, the 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 subsections 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, well 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 less than 750 W, it is appropriate its location in the first level subheading without text code The other direct current motors; direct current generators:, as well as in the second level subheading 8501.31 of text- - Of output power less than or equal to 750 W.. Finally, Complementary Rules 1a and 2a subsection 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 to the subheading code a seventh and eighth digits, which will be ordered from 01 to 99, reserving 99 to classify merchandise that is not included in the fractions with termination 01 to 98. For the above and since it is an electric generator, the corresponding tariff fraction is 8501.31.01 of text: Generators, contained in the current TIGIE.

Origin First Precedent
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, so that it became moot derived from the entry into force of the Decree by which the Law on General Taxes on Imports and Exports is issued, and various provisions of the Customs Law are reformed and added, published in the DOF on July 01, 2020.

Monday, January 6, 2025 OFFICIAL GAZETTE 35

ANNEX 7 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025
Merchandise for which ejidatarios do not require registration in the Importers Registry and, if applicable, in the Registry of Importers of Specific Sectors

For the purposes of rule 1.3.1., subsection XI, the merchandise for which ejidatarios do not require registration in the Importers Registry and, if applicable, in the Registry of Importers of Specific Sectors, indicated below, are made known:

Tariff fraction and NICO | Description | Qualification --- | --- | ---
2303.30.01 | Solubles and dried grains from corn distillation. | 00 Solubles and dried grains from corn distillation.
2309.90.99 | The others. | 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 chemical treatment of products of animal or vegetable origin. | 00 Fertilizers of animal or vegetable origin, even mixed with each other or chemically treated; fertilizers resulting from the mixture or chemical treatment of products of animal or vegetable origin.
3102.30.02 | Ammonium nitrate, even in aqueous solution. | 01 For agricultural use.
3102.50.01 | Sodium nitrate. | 00 Sodium nitrate.
3102.90.91 | The others, including mixtures not included in the preceding subheadings. | 00 The others, including mixtures not included in the preceding subheadings.
3103.90.99 | The others. | 00 The others.
3104.20.01 | Potassium chloride. | 00 Potassium chloride.
3104.30.02 | Potassium sulfate. | 99 The others.
3104.90.99 | The others. | 00 The others.
3105.20.01 | Mineral or chemical fertilizers with the three fertilizer elements: nitrogen, phosphorus and potassium. | 00 Mineral or chemical fertilizers with the three fertilizer elements: nitrogen, phosphorus and potassium.
3105.90.99 | The others. | 99 The others.

36 OFFICIAL GAZETTE Monday, January 6, 2025
3808.59.99 | The others. | 01 Herbicides.
| | 02 Acaricides, except based on: cihexatin; propargite.
3808.91.99 | The others. | 99 The others.
3808.92.03 | Fungicides. | 01 Formulated based on: carboxin; dinocap; dodemorf; fentin acetate; fosetyl Al; iprodione; kasugamycin, propiconazole; vinclozolin.
3808.93.04 | Herbicides, germination inhibitors and plant growth regulators. | 02 Herbicides formulated based on: acifluorfen; barban; setoxidin; dalapon; diphenamid; etdimuron; hexazinone; linuron; tidiazuron.
3808.94.02 | Formulated based on isothiazolinone derivatives. | 00 Formulated based on isothiazolinone derivatives.
3808.99.99 | The others. | 00 The others.
7612.90.01 | Recognizable as designed exclusively for the transport and conservation of semen for animals and other biological samples. | 00 Recognizable as designed exclusively for the transport and conservation of semen for animals and other biological samples.
8208.40.03 | For agricultural, horticultural or forestry machines. | 01 Blade sections and counter-blades (counter-blades) for mowing machines.

	02 Blades with maximum thickness of 6 mm and maximum width of 500 mm, with continuous or discontinuous edge.
	99 The others.
8419.50.99	The others.
8419.89.99	The others.
8421.11.02	Cream separators (decreasers).
8422.30.99	The others.
	08 For packaging milk, juices, fruits and similar products, which also form and close their own disposable cartons or plastic containers.

Monday, January 6, 2025 OFFICIAL GAZETTE 37
8424.41.02 Portable sprayers.
99 The others.
8424.49.99 The others.
01 Self-propelled sprayers.
99 The others.
8424.82.07 For agriculture or horticulture.
03
Self-propelled irrigation machines or apparatus, with mechanical or electrical regulation controls, including self-propelled irrigation cannons, without rigid plastic piping, nor aluminum piping with side discharge valves. 04 Self-propelled sprinklers. 99 The others.
8432.10.01 Plows.
00 Plows.
8432.21.01 Disc harrows.
00 Disc harrows.
8432.29.99 The others.
01 Weeders, cultivators, scarifiers or levellers.
8432.31.04 Seeders, planters and transplanters, for direct sowing.
01
Seeders, with rectangular hopper and multiple discharge for fine grain seeds (grain drill).
03
Seeders, except those included in commercial identification number 8432.31.04.01.
8432.39.99 The others.
00 The others.
8432.41.01 Manure spreaders.
00 Manure spreaders.
8432.42.01 Fertilizer distributors.
00 Fertilizer distributors.
8432.80.91 The other machines, apparatus and articles.
01
Rotary mowers (brush cutters), with a cutting width equal to or less than 2.13 m, for attachment to the tractor's power take-off, with transmission to two blades. 02 Fertilizer seeders, except those with rectangular hopper and multiple discharge for fine grain seeds (grain drill). 99 The others.
8432.90.01 Parts.
00 Parts.
8433.20.03
Mowers, including cutting bars for mounting on a tractor.
01
Mowers and/or reapers, except those included in commercial identification number 8433.20.03.02.

38 OFFICIAL GAZETTE Monday, January 6, 2025
8433.30.91 The other machines and apparatus for hay making.
00 The other machines and apparatus for hay making.
8433.40.03 Presses for straw or fodder, including baler pick-up machines.
01 Fodder balers.
8433.51.01 Combine harvesters.
00 Combine harvesters.
8433.52.91 The other threshing machines and apparatus.
00 The other threshing machines and apparatus.
8433.53.01 Machines for harvesting roots or tubers.
00 Machines for harvesting roots or tubers.
8433.59.99 The others.
01 Sugarcane harvesters.
02
Corn shellers, including huskers or those that package the products.
03 Cotton pickers.
04
Harvesters, except those included in commercial identification numbers 8433.59.99.01 and 8433.59.99.03. 99 The others. 8433.60.04 Machines for cleaning or sorting eggs, fruits or other agricultural products. 01 Fruit sorters or graders or other agricultural products. 99 The others.
8433.90.04 Parts.
01
Recognizable as designed exclusively or principally for those included in commercial identification number 8433.51.01.00. 02 Recognizable as designed exclusively or principally for those included in commercial identification numbers 8433.20.03.01,
8433.20.03.02 and 8433.59.99.03.
99 The others.
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.
8434.90.01 Parts.
00 Parts.
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.

Monday, January 6, 2025 OFFICIAL GAZETTE 39
8436.29.99 The others.
01 Drinkers, feeders or nests (layers) for poultry.
99 The others.
8436.80.91 The other machines and apparatus.
01 Fertilizer crushers or mixers.
02 Silos with mechanical discharge devices.
99 The others.
8436.99.99 The others.
00 The others.
8437.10.04
Machines for cleaning, sorting or screening seeds, grains or dried pod vegetables.
01 Electronic grain or seed color sorter.
99 The others.
8437.80.91 The other machines and apparatus.
01 Mills.
8437.90.02 Parts.
01 Iron or steel cylinders or rollers.
8438.10.99 The others.
01 Machines for dividing or moulding dough, even with dosing system.
02
For the manufacture of food pasta, except those included in commercial identification numbers 8438.10.99.01 and 8438.10.99.04. 04 Mixers.
8438.50.99 The others.
01 Slicing and/or cutting machines, even for sawing bones.
02
Machines and apparatus for slaughtering, plucking and eviscerating poultry.
04 Apparatus for tenderizing meat.
99 The others.
8438.60.99 The others.
02
Machines for deboning, dehearting, peeling, chopping or peeling fruits, legumes or vegetables.
99 The others.
8438.80.91 The other machines and apparatus.
02 Mixers.
99 The others.
8479.20.01
Machines and apparatus for the extraction or preparation of fats or oils, vegetable or of microbial origin, fixed or animal. 00 Machines and apparatus for the extraction or preparation of fats or oils, vegetable or of microbial origin, fixed or animal.

40 OFFICIAL GAZETTE Monday, January 6, 2025
8701.91.99 The others.
01
Wheel tractors with power take-off or three-point hitch, for attachment of agricultural implements whose serial number or model is at least 2 years prior to the current one.
8701.92.99 The others.
02
Wheel tractors with power take-off or three-point hitch, for attachment of agricultural implements whose serial number or model is at least 2 years prior to the current one.
8701.93.99 The others.
02
Wheel tractors with power take-off or three-point hitch, for attachment of agricultural implements whose serial number or model is at least 2 years prior to the current one. 8701.94.02 Wheel tractors with power take-off or three-point hitch, for attachment of agricultural implements whose serial number or model is at least 2 years prior to the current one. 00 Wheel tractors with power take-off or three-point hitch, for attachment of agricultural implements whose serial number or model is at least 2 years prior to the current one.
8701.95.99 The others.
02
Wheel tractors with power take-off or three-point hitch, for attachment of agricultural implements whose serial number or model is at least 2 years prior to the current one.
9015.30.01 Levels.
00 Levels.
9018.19.99 The others.
99 The others.
9018.39.02 Injecting catheters for artificial insemination.
00 Injecting catheters for artificial insemination.
9018.90.99 The others.
99 The others.
9022.21.99 The others.
00 The others.
9022.29.01 For other uses.
00 For other uses.
9406.10.01 Of wood.
00 Of wood.
Respectfully.
Mexico City, December 20, 2024.- In substitution for the absence of the Head of the Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona, signs.- Rubric.

Monday, January 6, 2025 OFFICIAL GAZETTE 41
ANNEX 8 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025
Goods for exclusive use of the importer for which registration in the Importers Registry and, where applicable, in the Registry of Importers of Specific Sectors is not required For the purposes of rule 1.3.1., fraction XII, the goods for exclusive use of the importer for which registration in the Importers Registry and, where applicable, in the Registry of Importers of Specific Sectors is not required, indicated below, are made known:
Tariff fraction and NICO Description Qualification
8205.60.02 Welding lamps and similar.
00 Welding lamps and similar.
8205.70.99 The others.
01 Bench screws.
8205.90.91 The others, including sets of articles of two or more of the
above subheadings.
00 The others, including sets of articles of two or more of the above subheadings.
8207.13.08 With operable part of cermet.
02 Drills (tricone, crown and others).
03 Augers.
8207.19.91 The others, including parts.
05 Drills (tricone, crown and others).
06 Cutting structures and/or cones, for drills.
8207.70.03 Milling tools.
01 Master cutters for generating gears.
8210.00.01
Mechanical appliances operated by hand, weighing 10 kg or less, used to prepare, condition or serve food or drinks. 00 Mechanical appliances operated by hand, weighing 10 kg or less, used to prepare, condition or serve food or drinks.
8401.10.01 Nuclear reactors.
00 Nuclear reactors.
8401.20.01 Machines and apparatus for isotopic separation, and their parts.
00 Machines and apparatus for isotopic separation, and their parts.
8402.11.01 Water-tube boilers with a steam production of more than 45 t
per hour.
00 Water-tube boilers with a steam production of more than 45 t per hour.
8402.12.01 Water-tube boilers with a steam production of less than or equal
to 45 t per hour.
00 Water-tube boilers with a steam production of less than or equal to 45 t per hour.
8402.19.01 For generation of water steam.
00 For generation of water steam.
8402.19.99 The others.
00 The others.
8402.20.01 Boilers known as superheated water boilers.
00 Boilers known as superheated water boilers.

42 OFFICIAL GAZETTE Monday, January 6, 2025
8403.10.01 Boilers.
00 Boilers.
8404.10.01 Auxiliary apparatus for the boilers of headings 84.02 or 84.03.
00 Auxiliary apparatus for the boilers of headings 84.02 or 84.03.
8404.20.01 Condensers for steam engines.
00 Condensers for steam engines.
8405.10.01 Electrolytic cells for producing chlorine or hydrogen and oxygen.
00 Electrolytic cells for producing chlorine or hydrogen and oxygen.
8405.10.02 Atmosphere generators, whether oxidizing, reducing or neutral,
for thermal treatment of metals.
00 Atmosphere generators, whether oxidizing, reducing or neutral, for thermal treatment of metals.
8406.81.01 Of power greater than 40 MW.
00 Of power greater than 40 MW.
8406.82.01 Of power less than or equal to 2.95 MW (4,000 HP).
00 Of power less than or equal to 2.95 MW (4,000 HP).
8407.10.01 Aviation engines.
00 Aviation engines.
8407.21.02 Of the outboard type.
01 With power equal to or greater than 65 HP.
8407.29.01 With power less than or equal to 600 HP.
00 With power less than or equal to 600 HP.
8409.10.01 Of aviation engines.
00 Of aviation engines.
8410.11.01 Of power less than or equal to 1,000 kW.
00 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.
00 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.
00 Of power greater than 10,000 kW.
8411.11.01 Of thrust less than or equal to 25 kN.
00 Of thrust less than or equal to 25 kN.
8411.12.01 Of thrust greater than 25 kN.
00 Of thrust greater than 25 kN.
8411.21.01 Of power less than or equal to 1,100 kW.
00 Of power less than or equal to 1,100 kW.
8411.22.01 Of power greater than 1,100 kW.
00 Of power greater than 1,100 kW.
8411.81.01 Of power less than or equal to 5,000 kW.
00 Of power less than or equal to 5,000 kW.
8411.82.01 Of power greater than 5,000 kW.
00 Of power greater than 5,000 kW.

Monday, January 6, 2025 OFFICIAL GAZETTE 43
8412.10.01 Jet propulsors, except turbojets.
00 Jet propulsors, except turbojets.
8412.21.01 With rectilinear movement (cylinders).
00 With rectilinear movement (cylinders).
8412.31.01 Of air, recognizable as designed exclusively for pneumatic pumps.
00 Of air, recognizable as designed exclusively for pneumatic pumps.
8412.80.01 Wind engines.
00 Wind engines.
8413.11.01 Dispensers with measuring device, even if they present a
totalizing mechanism.
00 Dispensers with measuring device, even if they present a totalizing mechanism.
8413.11.99 The others.
00 The others.
8413.19.01
Dispensers with measuring device, even if they present with totalizing mechanism, except piston type, for the handling of liquid oxygen, at pressure between 29 and 301 kg/cm² (28 and 300 atmospheres), with measuring and totalizing devices. 00 Dispensers with measuring device, even if they present with totalizing mechanism, except piston type, for the handling of liquid oxygen, at pressure between 29 and 301 kg/cm² (28 and 300 atmospheres), with measuring and totalizing devices.
8413.19.03 Meters, of gears.
00 Meters, of gears.
8413.19.99 The others.
01 Piston type, for the handling of liquid oxygen, at pressure between 29 and 301 kg/cm² (28 and 300 atmospheres), with measuring and totalizing devices. 99 The others.
8413.20.01 Manual pumps, except those of subheadings 8413.11 or 8413.19.
00 Manual pumps, except those of subheadings 8413.11 or 8413.19.
8413.40.02 Pumps for concrete.
00 Pumps for concrete.
8413.50.99 The others.
01 With unit weight equal to or greater than 1,000 kg.
99 The others.
8413.60.01 Submersible, with discharge pipe of internal diameter greater than or
equal to 63 mm, not exceeding 610 mm.
00 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).
00 Hydraulic vane pumps, for pressure less than or equal to 217 kg/cm² (210 atmospheres).
8413.60.99 The others.
02 Of gears.

44 OFFICIAL GAZETTE Monday, January 6, 2025
8413.70.01 Portable, fire fighting.
00 Portable, fire fighting.
8413.70.02 Water extractors or recirculators, recognizable as designed
exclusively for air conditioning apparatus.
00 Water extractors or recirculators, recognizable as designed exclusively for air conditioning apparatus.
8413.70.99 The others.
01 Submersible, with discharge pipe of internal diameter equal to or greater than 63 mm, not exceeding 610 mm. 02 Submersible motor pumps. 99 The others.
8413.81.01 Of variable flow, even if they have a servomotor.
00 Of variable flow, even if they have a servomotor.
8413.81.02 Of pneumatic drive, even with tank, with or without rolling base, for lubricants.
00 Of pneumatic drive, even with tank, with or without rolling base, for lubricants.
8413.81.99 The others.
00 The others.
8413.82.01 Liquid elevators.
00 Liquid elevators.
8414.10.06 Vacuum pumps.
03 Rotating 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.
00 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.
00 Known as open, except those included in tariff fraction 8414.30.06.
8414.30.03 Recognizable for aircraft.
00 Recognizable for aircraft.
8414.30.04 Hermetic motor compressors, with power greater than 1½ HP, without
exceeding 5 HP.
00 Hermetic motor compressors, with power greater than 1½ HP, without exceeding 5 HP.
8414.30.05
Rotating, of second stage compression, with a volumetric displacement of up to 15 m³ per minute, to be used in low temperature refrigeration systems. 00 Rotating, of second 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, without exceeding 1½ HP, except those included in tariff fraction 8414.30.10. 00 Hermetic motor compressors with power greater than ½ HP, without exceeding of 1½ HP, except those included in tariff fraction 8414.30.10.

Monday, January 6, 2025 OFFICIAL GAZETTE 45
8414.30.99 The others.
00 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.
00 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.
00 Compressors or motor compressors, with capacity greater than 31.5 m³ per minute.
8414.40.99 The others.
00 The others.
8414.70.02 Filters.
00 Filters.
8414.70.99 The others.
00 The others.
8414.80.07 Chlorine compressors.
00 Chlorine compressors.
8414.80.08
Air pumps, of two rotating impellers, with capacity of 2.0 to
48.5 m³, per minute, except those recognizable exclusively for
agricultural and industrial tractors.
00
Air pumps, of two rotating impellers, with capacity of 2.0 to 48.5 m³, per minute, except those recognizable exclusively for tractors agricultural and industrial.
8414.80.10 Circular coolers for sintering furnaces.
00 Circular coolers for sintering furnaces.
8414.80.99 The others.
01 Ejectors.
02 Air or other gas turbochargers.
03
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. 04 Recognizable for aircraft. 06 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. 07 Compressors or motor compressors with connecting rod extension, recognizable to produce oil-free air. 08 Turbochargers and superchargers. 09 Screw air compressors or motor compressors, equipped with filters, to produce oil-free air. 99 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 type system of separate elements (split-system). 01 Of separate element systems (Mini Split and Multi Split). 02 Of separate element systems with variable refrigerant flow (Mini Split Inverter). 99 The others.

46 OFFICIAL GAZETTE Monday, January 6, 2025
8415.81.01 With cooling equipment and valve for reversing the thermal cycle
(reversible heat pumps).
00 With cooling equipment and valve for reversing the thermal cycle (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. 00 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.
00 The others.
8416.30.01 Gas supply trains, recognizable as designed
exclusively for forced draft gun burners.
00 Gas supply trains, recognizable as designed exclusively for forced draft gun burners.
8417.10.03
For fusion, heating, reheating and/or thermal treatment of metals, except the oxy-cupola, with capacity greater than 80 t/h and the continuous operation industrial ones. 00 For fusion, heating, reheating and/or thermal treatment of metals, except the oxy-cupola, with capacity greater than 80 t/h and the continuous operation industrial ones.
8417.10.99 The others.
01 For fusion of metallurgical minerals.
02 For laboratory.
99 The others.
8417.20.02 Bakery, pastry or biscuit ovens.
00 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.
00 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.
00 The others.
8418.10.99 The others.
00 The others.
8418.30.01 Of absorption, electric, with unit weight less than or equal to 200 kg.
00 Of absorption, electric, with unit weight less than or equal to 200 kg.
8418.30.02 Of absorption or compression with unit weight greater than 200 kg.
00 Of absorption or compression with unit weight greater than 200 kg.
8418.30.04 Of compression, with unit weight less than or equal to 200 kg, except
for domestic use.
00 Of compression, with unit weight less than or equal to 200 kg, except for domestic use.
8418.30.99 The others.
99 The others.
8418.40.01 Of absorption, electric, with unit weight equal to or less than 200 kg.
00 Of absorption, electric, with unit weight equal to or less than 200 kg.

Monday, January 6, 2025 OFFICIAL GAZETTE 47
8418.40.02 Absorption type, with unit weight over 200 kg.
00 Absorption type, with unit weight over 200 kg.
8418.40.04 Compression type, other than for household use.
00 Compression type, other than for household use.
8418.40.99 Other.
99 Other.
8418.50.01
Refrigerated display cabinets, compression type, with their refrigeration equipment even if not incorporated, with unit weight over 200 kg, for self-service. 00 Refrigerated display cabinets, compression type, with their refrigeration equipment even if not incorporated, with unit weight over 200 kg, for self-service. 8418.50.03 Refrigerated water dispensers, 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). 00 Refrigerated water dispensers, 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 Other.
01 Carbonated beverage dispensing units, with incorporated refrigeration equipment.
99 Other.
8418.61.01
Recognizable as designed exclusively for land transport units of perishable products, comprising:
compressor, evaporator and condenser.
00
Recognizable as designed exclusively for land transport units of perishable products, comprising: compressor, evaporator and condenser.
8418.61.99 Other.
00 Other.
8418.69.01 Absorption refrigeration units.
00 Absorption refrigeration units.
8418.69.04 Compression refrigeration units, except those included in tariff subheadings 8418.69.05 and 8418.69.06.
00 Compression refrigeration units, except those included in tariff subheadings 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. 00 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. 00 Compression refrigeration units, recognizable as designed exclusively for maritime transport units of perishable products, comprising: compressor, evaporator and condenser.

48 OFFICIAL GAZETTE Monday, January 6, 2025
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. 00 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.
00 Condensing units with open compressor for halogenated gases, without motor, mounted on a common base.
8418.69.09 Machines or apparatus for producing carbon dioxide snow.
00 Machines or apparatus for producing carbon dioxide 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. 00 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 subheadings 8418.69.14 and 8418.69.15.
00 Refrigeration installations (functional units), except those included in tariff subheadings 8418.69.14 and 8418.69.15.
8418.69.14 Ice making plants, except those included in tariff
subheading 8418.69.15.
00 Ice making plants, except those included in tariff subheading 8418.69.15.
8418.69.15 Automatic plants for the production of ice in cubes, flakes or
other forms, with capacity over 4,000 kg, every 24 hours.
00 Automatic plants for the production of ice in cubes, flakes or other forms, with capacity over 4,000 kg, every 24 hours.
8418.69.99 Other.
01 Automatic machines for the production of ice in cubes, flakes or other forms.
02
Hot and cold water dispensing apparatus (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). 99 Other.
8419.20.02 Medical, surgical or laboratory sterilizers.
99 Other.
8419.33.01 Of the types used for agricultural products.
00 Of the types used for agricultural products.
8419.33.99 Other.
00 Other.
8419.34.01 Vacuum type.
00 Vacuum type.

Monday, January 6, 2025 OFFICIAL GAZETTE 49
8419.34.02 Grain type.
00 Grain type.
8419.34.03 Discontinuous tray type.
00 Discontinuous tray type.
8419.34.04 Tunnels, continuous belt type.
00 Tunnels, continuous belt type.
8419.34.99 Other.
00 Other.
8419.35.91 Other, for wood, paper pulp, paper or cardboard.
00 Other, for wood, paper pulp, paper or cardboard.
8419.39.99 Other.
01 Vacuum type.
02 Continuous belt tunnels.
99 Other.
8419.40.04 Columns for the fractional distillation of air.
00 Columns for the fractional distillation of air.
8419.40.99 Other.
01 Recognizable as designed exclusively or mainly for laboratory research.
02 Simple distillation apparatus.
03 Fractional distillation and rectification apparatus or columns.
99 Other.
8419.50.03
Temperature changers or exchangers with tubular coils, except those constituted by graphite tubes impregnated with polymerized resins. 00 Temperature changers or exchangers with tubular coils, except those constituted by graphite tubes impregnated with polymerized resins.
8419.50.99 Other.
01
Pasteurizers and other preheating or pre-cooling machines of the dairy industry, except those included in commercial identification number 8419.50.99.02. 02 Heated or cooled containers, double-walled or double-bottomed with devices for the circulation of the heating or cooling fluid. 03 Pasteurizers, except those included in commercial identification number 8419.50.99.01. 99 Other.
8419.60.01 Apparatus and devices for the liquefaction of air or other gases.
00 Apparatus and devices for the liquefaction of air or other gases.
8419.81.01 Coffee makers.
00 Coffee makers.
8419.81.99 Other.
01 Steam treatment apparatus.
99 Other.

50 OFFICIAL GAZETTE Monday, January 6, 2025
8419.89.02
Sterilizers or coolers, rotary or continuous atmospheric type, for fruits, vegetables or packaged foods, with unit weight over 100 kg. 00 Sterilizers or coolers, rotary or continuous atmospheric type, for fruits, vegetables or packaged foods, with unit weight over 100 kg.
8419.89.03 Cooling towers, except those recognizable as designed
for the separation and removal of contaminants.
00 Cooling towers, except those recognizable as designed for the separation and removal of contaminants.
8419.89.09 For making ice cream.
00 For making ice cream.
8419.89.10 Fermentation vats.
00 Fermentation vats.
8419.89.11 Semi-continuous deodorizers.
00 Semi-continuous deodorizers.
8419.89.15 Roasting apparatus.
00 Roasting apparatus.
8419.89.17 Heaters for thermal liquid with or without pump for the circulation
of fluid, with a temperature range of 150°C to 375°C.
00 Heaters for thermal liquid with or without pump for the circulation of fluid, with a temperature range of 150°C to 375°C.
8419.89.18 Machines for scalding or cooling poultry.
00 Machines for scalding or cooling poultry.
8419.89.19 Kettles.
00 Kettles.
8419.89.99 Other.
01 Pasteurizers or other preheating or pre-cooling machines, of the dairy industry, except those of the type of subheading 8419.50. 02 Recognizable as designed exclusively or mainly for laboratory research, except those included in commercial identification number 8419.89.99.04. 04 Ovens for the cultivation of microorganisms. 05 Multiple-effect evaporators, except evaporators recognizable as designed exclusively for the manufacture of fructose, dextrose, glucose and starch. 06 Lyophilizers. 07 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. 08 Steam treatment apparatus. 99 Other.
8420.10.01 Calenders and laminators.
00 Calenders and laminators.

Monday, January 6, 2025 OFFICIAL GAZETTE 51
8421.11.02 Cream separators (decreamers).
01 Cream separators with treatment capacity of more than 500 l of milk per hour.
99 Other.
8421.12.02 Clothes dryers.
01 Centrifuges with basket of vertical rotation axis.
99 Other.
8421.19.01 Turbinators for sugar refining.
00 Turbinators for sugar refining.
8421.19.99 Other.
01 Horizontal centrifuges for continuous discharge of solids.
99 Other.
8421.21.02 Chemical action purifiers based on chlorine (chlorinators);
magnetic anti-scaling purifiers for water.
00 Chemical action purifiers based on chlorine (chlorinators); magnetic anti-scaling purifiers for water.
8421.21.04 Reverse osmosis modules.
00 Reverse osmosis modules.
8421.21.99 Other.
01 For swimming pools.
8421.22.01 For filtering or purifying other beverages.
00 For filtering or purifying other beverages.
8421.23.01 For filtering lubricants or fuels in spark ignition or compression
engines.
00 For filtering lubricants or fuels in spark ignition or compression 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. 00 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.
00 Cyclone purifiers.
8421.29.99 Other.
99 Other.
8421.32.01 Catalytic converters.
00 Catalytic converters.
8421.32.99 Other.
00 Other.
8421.39.02
Dryer filters, even if they have desiccant, recognizable as designed exclusively for domestic or commercial refrigerators. 00 Dryer filters, even if they have desiccant, recognizable as designed exclusively for domestic or commercial refrigerators.

52 OFFICIAL GAZETTE Monday, January 6, 2025
8421.39.07 Degassers.
00 Degassers.
8421.39.99 Other.
01 Cyclone purifiers.
99 Other.
8422.20.01
For cleaning bottles and other containers, except tunnel washers, continuous belt type for metal containers, with capacity over 1,500 units per minute and those included in tariff subheading 8422.20.02. 00 For cleaning bottles and other containers, except tunnel washers, of continuous belt type for metal containers, with capacity over 1,500 units per minute and those included in tariff subheading 8422.20.02.
8422.20.02 For washing glass bottles, whose capacity is from 3 ml to 20 l.
00 For washing glass bottles, whose capacity is from 3 ml to 20 l.
8422.20.99 Other.
99 Other.
8422.30.08 Rotative fruit filling machines.
00 Rotative fruit filling machines.
8422.30.99 Other.
01
For filling or packaging milk, butter, cheeses or other dairy derivatives, except those included in commercial identification number 8422.30.99.08. 02 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. 03 For filling jams, tomato extracts, corn cream or other pasty foods. 04 For filling liquids in ampoules, even if they perform other accessory operations, recognizable as designed exclusively or mainly for the pharmaceutical industry. 05 Volumetric or weighing dosing filling machines, for bulk products, in sacks, bags or sacks, even provided with devices for confection and/or closing of the packages. 06 For vacuum filling, in flexible packages. 07 Tea bag filling machines, which place labels. 08 For filling milk, juices, fruits and similar products, which also form and close their own disposable cardboard or plastic packages. 99 Other.
8422.40.02 Of unit weight equal to or less than 100 kg, for introducing into boxes
metal containers.
00 Of unit weight equal to or less than 100 kg, for introducing into boxes metal containers.
8422.40.99 Other.
01 Bundlers or sealers, even those with manual drive.
03 Baling (boxing) or debaling (unboxing) machines for bottles.
99 Other.

Monday, January 6, 2025 OFFICIAL GAZETTE 53
8423.10.02 For weighing people, including baby scales; domestic scales.
01 For people, including baby scales.
99 Other.
8423.20.01
Automatic, with printing record, provided with automatic speed control mechanism and with weight over or equal to 740 kg. 00 Automatic, with printing record, provided with automatic speed control mechanism and with weight over or equal to 740 kg.
8423.20.99 Other.
00 Other.
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. 01 Dosing or checking machines that operate by means of standard weight.
8423.81.03 With capacity less than or equal to 30 kg.
01 With capacity less than or equal to 30 kg except those included in the commercial identification number 8423.81.03.02.
8423.82.03 With capacity over 30 kg but less than or equal to 5,000 kg.
01 With capacity over 30 kg but less than or equal to 5,000 kg, except 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, even charged.
01 With capacity equal to or less than 24 kg, except those recognizable for aircraft.
8424.20.01 Sprayers, dusters, spreaders or sprinklers,
except those recognizable for aircraft.
00 Sprayers, dusters, spreaders or sprinklers, except those recognizable for aircraft.
8424.20.99 Other.
01 Airbrush guns for painting or coating.
99 Other.
8424.30.04
Nozzle guns or injectors, even if presented with their cementation and circulation hoses, recognizable for removing residues and sediments in dams or sludge storage tanks in oil wells. 00 Nozzle guns or injectors, even if presented with their cementation and circulation hoses, recognizable for removing residues and sediments in dams or sludge storage tanks in oil wells.
8424.30.99 Other.
01
Machines or apparatus for cleaning by cold and/or superheated water jet, even with devices for spreading sands, powders or liquids compatible with water. 02 Sprayers, dusters, spreaders or sprinklers, except those included in commercial identification number 8424.30.99.01. 99 Other.

54 OFFICIAL GAZETTE Monday, January 6, 2025
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 Windmill sprinklers for irrigation.
02 Portable motor-driven dusters, except those included in commercial identification number 8424.82.07.05. 03 Machines or apparatus for irrigation, self-propelled, with mechanical or electrical regulation controls, even self-propelled irrigation cannons, without rigid plastic pipe, nor aluminum pipe with side discharge gates. 04 Dusters, 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 the interior varnishing of metal containers.
99 Other.
8425.11.01 With capacity over 30 t.
00 With capacity over 30 t.
8425.31.01 With capacity up to 5,000 kg.
00 With 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 integrated pumps, of weight over 12 kg and load capacity up to 12 t. 00 Pallet type, even if presented without wheels, with one or more integrated pumps, of weight over 12 kg and load capacity up to 12 t.
8425.42.02 Bottle type with integrated pump, of unit weight equal to or less than 20
kg and maximum load capacity of 20 t.
00 Bottle type with integrated pump, of unit weight equal to or less than 20 kg and maximum load capacity of 20 t.
8425.42.99 Other.
00 Other.

Monday, January 6, 2025 OFFICIAL GAZETTE 55
8426.11.01 Overhead cranes (including girders), on fixed support.
00 Overhead cranes (including girders), on fixed support.
8426.12.01 Mobile gantries on tires and bridge trolleys.
00 Mobile gantries on tires and bridge 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 iron arm (lattice), of mechanical drive, self-propelled with unit weight up to 55 t, except cranes, with lattice boom and diesel-electric or diesel- hydraulic operation, with load capacity from 40 to 600 t, inclusive. 00 Cranes, with structural iron arm (lattice), of mechanical drive, self-propelled with unit weight up to 55 t, except cranes, with lattice boom and diesel-electric or diesel- hydraulic operation, with load capacity from 40 to 600 t, inclusive. 8426.41.02 Cranes, with rigid arm (boom), of hydraulic drive, self-propelled, with load capacity over 9.9 t without exceeding 30 t. 00 Cranes, with rigid arm (boom), of hydraulic drive, self-propelled, with load capacity over 9.9 t without exceeding 30 t.
8426.41.99 Other.
99 Other.
8426.49.99 Other.
01 Cranes with structural iron arm (lattice), of mechanical drive, with unit weight up to 55 t.
99 Other.
8426.91.03 Insulated lifting cranes of basket type, with load capacity
up to 1 t and up to 15 m of lifting.
00 Insulated lifting cranes of basket type, with load capacity up to 1 t and up to 15 m of lifting.
8426.91.99 Other.
01 Cranes with articulated arm (boom), of hydraulic drive with capacity over 9.9 t at a radius of 1 m. 02 Cranes with hydraulic drive, of articulated or rigid arms, with 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,
plowshare bucket or stacker bucket).
00 Front loader for mounting on agricultural tractors (rake, plowshare bucket or stacker bucket).
8426.99.04 Walking scaffolds.
00 Walking scaffolds.

56 OFFICIAL GAZETTE Monday, January 6, 2025

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-load forklifts and rear drive unit (referred to as counterbalance), with a load capacity up to 3,500 kg.
00 Front-load forklifts and rear drive unit (referred to as counterbalance), with a load capacity up to 3,500 kg.

8427.10.99 Other.
01 Front-load forklifts and rear drive unit (referred to as counterbalance), with a load capacity exceeding 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 exceeding 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 exceeding 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
Forklift with cabin, with internal combustion engine (diesel), with platform, with steerable axles and load capacity exceeding 39 t. 00 Forklift with cabin, with internal combustion engine (diesel), with platform, with steerable axles and load capacity exceeding 39 t.

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

8427.20.05
Front-load forklifts and rear drive unit (referred to as counterbalance), with explosion or internal combustion engine, with a load capacity exceeding 7,000 kg. 00 Front-load forklifts and rear drive unit (referred to as counterbalance), with explosion or internal combustion engine, with a load capacity exceeding 7,000 kg.

8427.90.91 Other forklifts.
00 Other forklifts.

8428.10.01 Elevators and hoists.
00 Elevators and hoists.

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

Monday, January 6, 2025 OFFICIAL GAZETTE 57

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 strap type.
00 Other, belt or strap 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 Cable cars (including chairlifts and ski lifts); traction mechanisms for funiculars.
00 Cable cars (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 Pneumatic or hydraulic drive loaders, provided with railway wheels for their movement.
00 Pneumatic or hydraulic drive loaders, provided with railway wheels for their movement.

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

58 OFFICIAL GAZETTE Monday, January 6, 2025

8429.11.01 Crawler-type.
00 Crawler-type.

8429.20.01 Graders.
00 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 crawlers, with a unit weight exceeding 55,000 kg.
00 Mechanical shovels, except self-propelled on crawlers, with a unit weight exceeding 55,000 kg.

8429.51.99 Other.
01 Self-propelled crawler-mounted mechanical shovels, with a unit weight exceeding 55,000 kg.
02 Front-end loaders, hydraulic drive, mounted on wheels, with capacity equal to or less than 335 HP.

8429.52.03 Machines whose superstructure can rotate 360°.
01 Dredges or excavators, mounted on crawlers, with a unit weight exceeding 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
Hydraulic drive backhoe loaders, self-propelled with net power at the flywheel equal to or greater than 70 HP, not exceeding 130 HP and weight equal to or greater than 5,000 kg not exceeding 20,500 kg. 02 Backhoe loaders, 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 extracting piles, stakes or similar.
00 Pile drivers and machines for extracting piles, stakes or similar.

8430.20.01 Snowplows.
00 Snowplows.

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

Monday, January 6, 2025 OFFICIAL GAZETTE 59

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 drill diameter up to 123 mm.

8430.49.99 Other.
00 Other.

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

60 OFFICIAL GAZETTE Monday, January 6, 2025

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 food pastas, 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 manufacturing.
01 Agitator mixers, even with heating or cooling devices.
99 Other.

8438.30.01 Tanks provided with agitators; defibrators; crushers (grinders), mills.
00 Tanks provided with agitators; defibrators; crushers (grinders), 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 refrigeration 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 removing viscera from birds.
03 Sausage tying machines and mincers or stuffers.
04 Apparatus for tenderizing meat.
05 Meat mixers, with a unit weight exceeding 100 kg.
99 Other.

8438.60.04 Potato peelers.
00 Potato peelers.

Monday, January 6, 2025 OFFICIAL GAZETTE 61

8438.60.99 Other.
01 Choppers or slicers.
02 Machines for deboning, dehearting, peeling, chopping 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 cellulosic fibrous materials.
00 Machines and apparatus for the manufacture of pulp from cellulosic fibrous 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 so-called spiral bindings.
99 Other.

8441.10.04 Cutters.
01 Guillotines with a cutting width greater than 900 mm.
02 Manual or lever-operated guillotines.
03 Folder cutters, reel or roll cutters, winders or unwinders.
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 methods, even with devices for casting. 99 Other.

8442.50.01 Prepared trimetallic plates.
00 Prepared trimetallic plates.

62 OFFICIAL GAZETTE Monday, January 6, 2025

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 on which 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 on which 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 Rotaries.

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 Cylinder-type, except rotaries or for screen printing with automatic feeding and discharging devices. 02 For screen printing except with automatic feeding and discharging devices. 99 Other.

8443.91.99 Other.
01 Auxiliary machines.

8444.00.01 Machines for extruding, drawing, texturizing or cutting synthetic or artificial textile material.
00 Machines for extruding, drawing, texturizing 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 Drawing frames.
00 Drawing frames.

Monday, January 6, 2025 OFFICIAL GAZETTE 63

8445.19.99 Other.
01 Drawers 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 bobbin winding) or winding textile material.
00 Machines for winding (including bobbin winding) or winding textile material.

8445.90.99 Other.
01 Warping machines.

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

8446.21.01 Motor-driven.
00 Motor-driven.

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

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

8447.12.01 With cylinder diameter greater than 165 mm.
00 With 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 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 frames and Jacquard mechanisms; reducers, punchers and card copy machines; machines for joining cards after punching. 00 Heddle frames 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.

64 OFFICIAL GAZETTE Monday, January 6, 2025

8450.11.99 Other.
00 Other.

8450.19.99 Other.
00 Other.

8450.20.01 Machines with unit capacity, expressed in dry laundry weight, exceeding 10 kg.
00 Machines with unit capacity, expressed in dry laundry weight, exceeding 10 kg.

8451.10.01 Dry cleaning machines.
00 Dry cleaning machines.

8451.21.02 With unit capacity, expressed in dry laundry weight, less than or equal to 10 kg.
99 Other.

8451.29.99 Other.
01 With drying capacity per load less than or equal to 70 kg, except dryers for textile hanks or bobbins. 99 Other.

8451.30.01 Machines and presses for ironing, including pressing machines for setting.
00 Machines and presses for ironing, including pressing machines for setting.

8451.40.01 Machines for washing, bleaching or dyeing.
00 Machines for washing, bleaching or dyeing.

8451.50.01 Machines for rolling, unrolling, folding, cutting or notching fabrics.
00 Machines for rolling, unrolling, folding, cutting or notching fabrics.

8451.80.91 Other machines and apparatus.
01 For vaporizing, humidifying, pre-shaping or post-shaping.
99 Other.

8452.21.06 Automatic units.
01 Heads.
02 Industrial machines with electronic motor-clutch drive type.
03 Machines for sewing footwear.
04
Industrial machines, except suspension sewing machines and those included in commercial identification numbers 8452.21.06.02 and 8452.21.06.03. 99 Other.

8452.29.99 Other.
01 Industrial machines for sewing sacks or bags, manual.
02 Industrial machines, with electronic motor-clutch drive type.
03
Industrial machines or heads, for straight stitching, straight needle and a device for linking rotating and oscillating threads, double stitching, flat bed, and transport only by feed dogs (teeth), except differential alternate feet, companion needle, triple or intermittent wheel. 04 Machines for sewing footwear.

Monday, January 6, 2025 OFFICIAL GAZETTE 65

05 Heads, except those included in commercial identification number 8452.29.99.03.
06
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. 99 Other.

8452.90.99 Other.
01 Furniture, bases and covers or lids for sewing machines, and their parts.

8453.10.01 Machines and apparatus for the preparation, tanning or working of leather or fur.
00 Machines and apparatus for the preparation, tanning or working of leather or fur.

8453.20.01 Machines and apparatus for the manufacture or repair of footwear.
00 Machines and apparatus for the manufacture or repair of footwear.

8454.10.01 Converters.
00 Converters.

8454.20.02 Ladles and pouring pots.
00 Ladles and pouring pots.

8454.30.02 Casting (molding) machines.
01 By continuous process.
99 Other.

8455.10.01 Tube mills.
00 Tube mills.

8455.21.03 For hot rolling or combined for hot and cold rolling.
01 Rolling mills.
99 Other.

8455.22.03 For cold rolling.
01 Rolling mills.
02 Grooved cylinder mills.
99 Other.

8455.30.03 Mill rolls.
01 Forged (finished or unfinished), with unit weight up to 60 t.
02
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. 99 Other.

8456.11.02 Operating by laser.
01 For cutting.
99 Other.

8456.12.02 Operating by other light or photon beams.
01 For cutting.
99 Other.

8456.20.02 Operating by ultrasound.
00 Operating by ultrasound.

66 OFFICIAL GAZETTE Monday, January 6, 2025

8456.30.01 Operating by electro-erosion.
00 Operating by electro-erosion.

8457.10.01 Machining centers.
00 Machining centers.

8457.20.01 Fixed position machines.
00 Fixed position machines.

8457.30.02
With static or oscillating table that perform alternately or simultaneously two or more operations, with unit weight less than or equal to 10,000 kg. 00 With static or oscillating table that perform alternately or simultaneously two or more operations, with unit weight less than or equal to 10,000 kg.

8457.30.03 With linear or rotary transfer table (transfer machines) with unit weight less than or equal to 10,000 kg.
00 With linear or rotary transfer table (transfer machines) with unit weight less than or equal to 10,000 kg.

8457.30.99 Other.
01 Linear or rotary transfer (transfer machines) with unit weight exceeding 10,000 kg.
02
Complex machines that perform alternately or simultaneously two or more operations by material deformation, even if they cut or perforate. 99 Other.

8458.11.01
Universal lathes, with distance between points up to 4.5 m and with swing capacity up to 750 mm, diameter over the bed. 00 Universal lathes, with distance between points up to 4.5 m and with swing capacity up to 750 mm, diameter over the bed.

8458.11.99 Other.
01 Semi-automatic revolver, with turret.
99 Other.

8458.19.01
Universal lathes, with distance between points up to 4.5 m and with swing capacity up to 750 mm diameter over the bed. 00 Universal lathes, with distance between points up to 4.5 m and with swing capacity up to 750 mm diameter over the bed.

8458.19.99 Other.
00 Other.

8458.91.02 Numerical control.
01 Semi-automatic revolver, with turret.
99 Other.

8458.99.99 Other.
00 Other.

8459.10.02 Slide machining units.
01 Milling machines; threaders or tappers.

8459.21.02 Numerical control.
00 Numerical control.

8459.29.99 The others.
01
Bench or column, with transmission by means of belts or gears and drilling capacity equal to or less than 38.10 mm in diameter. 99 The others.
8459.31.01 Numerically controlled.
00 Numerically controlled.
8459.39.99 The others.
00 The others.
8459.41.01
Machines for rebuilding cylinder heads of explosion or internal combustion engines, single-spindle, with floating head or pneumatic table and tilting workpiece holder on two axes. 00 Machines for rebuilding cylinder heads of explosion or internal combustion engines, single-spindle, with floating head or pneumatic table and tilting workpiece holder on two axes.
8459.41.99 The others.
00 The others.
8459.49.01
Machines for rebuilding cylinder heads of explosion or internal combustion engines, single-spindle, with floating head or pneumatic table and tilting workpiece holder on two axes. 00 Machines for rebuilding cylinder heads of explosion or internal combustion engines, single-spindle, with floating head or pneumatic table and tilting workpiece holder on two axes.
8459.49.99 The others.
00 The others.
8459.51.01 Numerically controlled.
00 Numerically controlled.
8459.59.99 The others.
00 The others.
8459.61.01 Numerically controlled.
00 Numerically controlled.
8459.69.99 The others.
00 The others.
8459.70.91 The other threading machines (even treading).
01 Treading machines.
02 Numerically controlled.
8460.12.02 Numerically controlled.
01 With working surface up to 176 mm by 475 mm.
99 The others.
8460.19.99 The others.
00 The others.
8460.22.01 Centerless grinding machines, numerically controlled.
00 Centerless grinding machines, numerically controlled.

8460.23.91 The other cylindrical surface grinding machines, numerically controlled.
01
For connecting rod bushings and 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 grinding. 02 For explosion or internal combustion engine valves, with weight equal to or less than 108 kg, electric motor up to ½ HP and capacity of 5.56 to 14.29 mm for grinding. 03 For explosion or internal combustion engine cylinders, single-spindle, with motor up to ¾ HP and capacity of 66.80 to 134.14 mm in diameter, even with pedestal or mounted on pneumatic bench. 99 The others.
8460.24.91 The others, numerically controlled.
01
For connecting rod caps and monoblocks, single-spindle, even if they have blades, with weight equal to or less than 83 kg, with electric motor, up to ½ HP, and abrasive stone up to 177.8 mm in diameter. 99 The others.
8460.29.99 The others.
00 The others.
8460.31.02 Numerically controlled.
00 Numerically controlled.
8460.39.99 The others.
00 The others.
8460.40.03 Lapping machines (burnishing).
01 Numerically controlled.
99 The others.
8460.90.99 The others.
03 Beveling machines, except those included in commercial identification number 8460.90.99.01.
99 The others.
8461.20.02 Shaping or slotting machines.
00 Shaping or slotting machines.
8461.30.02 Broaching machines.
01 Numerically controlled.
99 The others.
8461.40.01 Gear cutting or finishing machines.
00 Gear cutting or finishing machines.
8461.50.02 Circular or band saws, except numerically controlled.
00 Circular or band saws, except numerically controlled.
8461.50.03 Alternative hydraulic saws, except numerically controlled.
00 Alternative hydraulic saws, except numerically controlled.
8461.50.99 The others.
01 Numerically controlled.
99 The others.

8461.90.03 Planing machines, elbow-type for metals, with maximum carriage stroke up to 350 mm, except numerically controlled.
00 Planing machines, elbow-type for metals, with maximum carriage stroke up to 350 mm, except numerically controlled.
8461.90.99 The others.
01 Numerically controlled.
99 The others.
8462.22.01 Mechanical presses with capacity less than or equal to 200 t.
00 Mechanical presses with capacity less than or equal to 200 t.
8462.22.99 The others.
00 The others.
8462.23.01 Mechanical presses with capacity less than or equal to 200 t.
00 Mechanical presses with capacity less than or equal to 200 t.
8462.23.99 The others.
00 The others.
8462.24.01 Presses for panels, numerically controlled.
00 Presses for panels, numerically controlled.
8462.26.01 Wire or rod straighteners.
00 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. 00 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.
00 Mechanical presses with capacity less than or equal to 200 t.
8462.26.99 The others.
01 Rolling machines.
02 Hydraulic presses with capacity (working pressure) up to 1,000 t.
03 For cold straightening, except those included in commercial identification number 8462.26.99.02. 04 Motor-driven mechanical benders (press brakes).
8462.29.01 Wire or rod straighteners.
00 Wire or rod straighteners.
8462.29.03 Hydraulic presses with capacity (working pressure) up to 1,000 t, except numerically controlled.
00 Hydraulic presses with capacity (working pressure) up to 1,000 t, except numerically controlled.
8462.29.05 Motor-driven mechanical benders (press brakes), except numerically controlled.
00 Motor-driven mechanical benders (press brakes), except numerically controlled.
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. 00 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.
00 Mechanical presses with capacity less than or equal to 200 t.
8462.29.99 The others.
01 Rolling machines.
02 For cold straightening: tubes, bars, sheets or profiles, except those included in commercial identification number 8462.29.99.03. 03 Hydraulic presses with capacity (working pressure) up to 1,000 t. 04 Motor-driven mechanical benders (press brakes). 99 The others.
8462.32.01 Slitting lines and longitudinal cutting lines.
00 Slitting lines and longitudinal cutting lines.
8462.33.01 Shearing machines, numerically controlled.
00 Shearing machines, numerically controlled.
8462.39.01 Shears or guillotines; wire or rod cutters.
00 Shears or guillotines; wire or rod cutters.
8462.39.03 Mechanical presses with capacity less than or equal to 200 t.
00 Mechanical presses with capacity less than or equal to 200 t.
8462.39.99 The others.
01 Hydraulic presses with capacity (working pressure) up to 1,000 t.
99 The others.
8462.42.01 Numerically controlled.
01
Complex machines that perform alternatively or simultaneously two or more operations by material deformation (even if they cut or perforate). 99 The others.
8462.49.01 Hydraulic presses with capacity (working pressure) up to 1,000 t.
00 Hydraulic presses with capacity (working pressure) up to 1,000 t.
8462.49.02 Mechanical presses with capacity less than or equal to 200 t.
00 Mechanical presses with capacity less than or equal to 200 t.
8462.49.99 The others.
01
Complex machines that perform alternatively or simultaneously two or more operations by material deformation (even if they cut or perforate). 99 The others. 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. 00 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.
00 Shears or guillotines.
8462.51.99 The others.
01 Rolling machines.
02 For cold straightening: tubes, bars, sheets or profiles.

03 Motor-driven mechanical benders (press brakes).
04
Complex machines that perform alternatively or simultaneously two or more operations by material deformation (even if they cut or perforate). 99 The others.
8462.59.01 Motor-driven mechanical benders (press brakes).
00 Motor-driven mechanical benders (press brakes).
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. 00 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.
00 Shears or guillotines; wire or rod cutters.
8462.59.99 The others.
01 Rolling machines.
02 For cold straightening: tubes, bars, sheets or profiles.
03
Complex machines that perform alternatively or simultaneously two or more operations by material deformation (even if they cut or perforate). 99 The others.
8462.61.01 Hydraulic presses with capacity (working pressure) up to 1,000 t.
00 Hydraulic presses with capacity (working pressure) up to 1,000 t.
8462.61.99 The others.
01 Numerically controlled.
02 For compressing scrap, except numerically controlled.
99 The others.
8462.62.01 Mechanical presses with capacity less than or equal to 200 t, except for punching or notching.
00 Mechanical presses with capacity less than or equal to 200 t, except for punching or notching.
8462.62.99 The others.
00 The others.
8462.63.01 Servo presses.
00 Servo presses.
8462.69.99 The others.
00 The others.
8462.90.99 The others.
00 The others.
8463.10.01 Bars, tubes, profiles, wires or similar drawing benches.
00 Bars, tubes, profiles, wires or similar drawing benches.
8463.20.01 Thread rolling machines.
00 Thread rolling machines.

8463.30.04 Wire working machines.
01
Continuous line for the manufacture of electrically welded steel wire mesh, including the following elements: straightener-aligner, accumulator (compensator), electric welding station, shear and stacker. 02 Machines for manufacturing nails, staples or barbed wire, of steel. 99 The others.
8463.90.99 The others.
00 The others.
8464.10.01 Sawing machines.
00 Sawing machines.
8464.20.01 Grinding or polishing machines.
00 Grinding or polishing machines.
8464.90.99 The others.
01 For cutting.
99 The others.
8465.10.01 Machines that perform different machining operations without changing tools between said operations.
00 Machines that perform different machining operations without changing tools between said operations.
8465.20.01 Machining centers.
00 Machining centers.
8465.91.01 Band, circular or alternative.
00 Band, circular or alternative.
8465.91.99 The others.
00 The others.
8465.92.04 Planing machines; milling or molding machines.
01 Rough planers with useful width less than 1,000 mm, except for 3 or 4 sides or for molding.
02 Edge banders or routers.
99 The others.
8465.93.02 Grinding, sanding or polishing machines.
01 Sanders or polishers.
99 The others.
8465.94.03 Bending or assembling machines.
00 Bending or assembling machines.
8465.95.01 Drilling or mortising machines.
00 Drilling or mortising machines.
8465.95.99 The others.
00 The others.
8465.96.01 Splitting, slicing or unrolling machines.
00 Splitting, slicing or unrolling machines.
8465.99.02 Log debarkers.
00 Log debarkers.

8465.99.99 The others.
00 The others.
8466.10.03 Die holders.
00 Die holders.
8466.10.99 The others.
01 Recognizable as designed exclusively for grinders of metallic products.
02 Mandrels or tool holders.
99 The others.
8466.20.02 Workpiece holders.
01 Recognizable as designed exclusively for grinders of metallic products.
99 The others.
8466.30.03 Dividing heads and other special devices to be mounted on machines.
01 Pneumatic or hydraulic cylinders recognizable as designed exclusively to automate machines.
99 The others.
8467.11.02 Rotary (even percussion).
01 Rotary and percussion drills for rock.
99 The others.
8467.19.99 The others.
00 The others.
8467.81.01 Chain saws or cut-off saws.
00 Chain saws or cut-off saws.
8467.89.02 Rotary and percussion drills, except hydraulic.
00 Rotary and percussion drills, except hydraulic.
8467.89.03 Motor-driven explosion engine vibratory rammers.
00 Motor-driven explosion engine vibratory rammers.
8467.89.99 The others.
99 The others.
8468.20.91 The other gas machines and apparatus.
01 Torches.
99 The others.
8468.80.91 The other machines and apparatus.
00 The other machines and apparatus.
8474.10.01 Spiral or rake-type mineral sieve classifiers.
00 Spiral or rake-type mineral sieve classifiers.
8474.10.99 The others.
00 The others.
8474.20.04 Ball or rod mills.
00 Ball or rod mills.
8474.20.07 Rotary cone crushers, with upper bowl diameter greater than 1,200 mm.
00 Rotary cone crushers, with upper bowl diameter greater than 1,200 mm.

8474.20.99 The others.
01 Two or more cylinder crushers and grinders.
02 Jaw crushers and grinding mills.
03 Rotary cone crushers, with upper bowl diameter less than or equal to 1,200 mm.
04 Hammer, percussion or impact crushers.
99 The others.
8474.31.01 Concrete mixers and mortar mixing apparatus.
00 Concrete mixers and mortar mixing apparatus.
8474.32.01 Machines for mixing mineral material with asphalt.
00 Machines for mixing mineral material with asphalt.
8474.39.99 The others.
01 Sand mixers for foundry cores.
99 The others.
8474.80.01 Manually operated presses.
00 Manually operated presses.
8474.80.04 For obtaining prefabricated construction elements, of cement or concrete.
00 For obtaining prefabricated construction elements, of cement or concrete.
8474.80.99 The others.
01
For forming or hardening sand molds for casting, except those included in commercial identification number 8474.80.99.04. 03 Machines for manufacturing bricks, tiles, tiles or other analogous elements, of ceramic paste, except those included in commercial identification number 8474.80.99.02. 99 The others.
8475.10.01 Machines for assembling electric or electronic lamps, tubes or valves or flash lamps, having a glass envelope.
00 Machines for assembling electric or electronic lamps, tubes or valves or flash lamps, having a glass envelope.
8475.29.01 For blow molding or pressing, except for manufacturing bulbs for incandescent lamps.
00 For blow molding or pressing, except for manufacturing bulbs for incandescent lamps.
8475.29.99 The others.
00 The others.
8476.21.01 With incorporated heating or cooling device.
00 With incorporated heating or cooling device.
8476.29.99 The others.
00 The others.
8477.10.01 For thermoplastic materials, with injection capacity up to 5 kg.
00 For thermoplastic materials, with injection capacity up to 5 kg.

8477.10.99 The others.
00 The others.
8477.20.01 Single-spindle, for thermoplastic materials or granulated elastomers.
00 Single-spindle, for thermoplastic materials or granulated elastomers.
8477.20.99 The others.
99 The others.
8477.30.01 Blow molding machines.
00 Blow molding machines.
8477.40.01 Vacuum molding machines and other thermoforming machines.
00 Vacuum molding machines and other thermoforming machines.
8477.51.01 For molding or retreading pneumatic tires (pneumatic tires) or molding or forming tire inner tubes.
00 For molding or retreading pneumatic tires (pneumatic tires) or molding or forming tire inner tubes.
8477.59.99 The others.
00 The others.
8477.80.06
Automated systems for manufacturing Compact Disks, which perform the following functions: injection molding, aluminizing, lacquering, quality control and disk printing. 00 Automated systems for manufacturing Compact Disks, which perform the following functions: injection molding, aluminizing, lacquering, quality control and disk printing.
8477.80.99 The others.
01 For granulating, grinding or crushing, cutters or punchers.
02 Mixers, mixing mills; dry pigmenters for granulated plastic materials.
03
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. 04 For painting or joining moldable or plastic materials, except those included in commercial identification number 8477.80.99.05. 99 The others.
8478.10.01 For placing filters or tips on cigarettes.
00 For placing filters or tips on cigarettes.
8478.10.02 Automatic for manufacturing cigarettes, even combined with tobacco feeders.
00 Automatic for manufacturing cigarettes, even combined with tobacco feeders.
8478.10.03 Sets of devices to increase the efficiency of cigarette packaging machines.
00 Sets of devices to increase the efficiency of cigarette packaging machines.

8478.10.04 Automatic tray fillers, for cigarette manufacturing machines.
00 Automatic tray fillers, for cigarette manufacturing machines.
8478.10.99 The others.
00 The others.
8479.10.01 Concrete vibratory distributors.
00 Concrete vibratory distributors.
8479.10.03 Towed asphalt spreaders, provided with heating device.
00 Towed asphalt spreaders, provided with heating device.
8479.10.04 Self-propelled asphalt spreaders, even with asphalt melting equipment.
00 Self-propelled asphalt spreaders, even with asphalt melting equipment.
8479.10.99 The others.
01 Concrete spreaders.
02 Asphalt or gravel spreaders.
03 Sweepers.
99 The others.
8479.20.01 Machines and apparatus for extracting or preparing fats or oils, vegetable or microbial origin, fixed or animal.
00 Machines and apparatus for extracting or preparing fats or oils, vegetable or microbial origin, fixed or animal. 8479.30.01 Vibratory classifiers, of wood chips or shavings or fibrous materials, granular, flake or chip-shaped, with specific weight similar to that of wood. 00 Vibratory classifiers, of wood chips or shavings or fibrous materials, granular, flake or chip-shaped, with specific weight similar to that of wood.
8479.30.02 Dosimeter spreaders, designed exclusively for the manufacture of particleboard based on agglomerated wood chips.
00 Dosimeter spreaders, designed exclusively for the manufacture of particleboard based on agglomerated wood chips.
8479.30.99 The others.
00 The others.
8479.40.02 Twine or cable machinery.
01 For twisting insulated or uninsulated metal threads; wire or cable coating machines.
99 The others.
8479.71.01 Of the types used in airports.
00 Of the types used in airports.
8479.79.99 The others.
00 The others.
8479.81.02 Rotary drums for pickling, cleaning, polishing or brightening metallic parts.
00 Rotary drums for pickling, cleaning, polishing or brightening metallic parts.

8479.81.04
For cleaning, polishing or brightening metallic parts with circulating abrasives, except those included in tariff fraction 8479.81.02. 00 For cleaning, polishing or brightening metallic parts with circulating abrasives, except those included in tariff fraction 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 fraction 8479.81.03. 00 For galvanizing, tinning or coating metals, except continuous lines for galvanizing steel wire by immersion and those included in tariff fraction 8479.81.03.
8479.81.99 The others.
01 For pickling metals by immersion.
02 Wire, cable or flexible tube rewinding machines, except those included in commercial identification number 8479.81.99.03. 03 Steel wire rewinding machines. 99 The others.
8479.82.01 Mixers, with horizontal blades, provided with Archimedes screw devices for continuous discharge.
00 Mixers, with horizontal blades, provided with Archimedes screw devices for continuous discharge. 8479.82.02 Tanks or other vessels provided with agitators, even with vacuum systems or glazed internally, except those included in tariff fractions 8479.82.01 and 8479.82.05. 00 Tanks or other vessels provided with agitators, even with vacuum systems or glazed internally, except those included in tariff fractions 8479.82.01 and 8479.82.05.
8479.82.04 Propeller mixer-agitator, except those included in tariff fraction 8479.82.05.
00 Propeller mixer-agitator, except those included in tariff fraction 8479.82.05.
8479.82.99 The others.
00 The others.
8479.83.01 Cold isostatic presses.
00 Cold isostatic presses.
8479.89.03 Separators or classifiers of ferrous materials or parts, based on magnetic or electromagnetic devices.
00 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 maintain the temperature of a room. 00 Apparatus for generating a controlled air current (air curtains) to prevent the entry of insects, dust and maintain the temperature of a room.
8479.89.06 Pneumatic or hydraulic apparatus for automating machines, apparatus or mechanical devices.
00 Pneumatic or hydraulic apparatus for automating machines, apparatus or mechanical devices.

78 OFFICIAL GAZETTE Monday, January 6, 2025
8479.89.07 For manufacturing zip fasteners.
00 For manufacturing zip fasteners.
8479.89.12 Sulfonators of sulfur trioxide.
00 Sulfonators of sulfur trioxide.
8479.89.13 Electromagnetic vibrators, even with feeder.
00 Electromagnetic vibrators, even with feeder.
8479.89.14 Tubular reactors or catalytic converters.
00 Tubular reactors or catalytic converters.
8479.89.19 Dehumidifiers, with built-in refrigeration system, to condense atmospheric moisture.
00 Dehumidifiers, with built-in refrigeration system, to condense atmospheric moisture.
8479.89.20 Coin and/or token collectors, with turnstile, even with counter device.
00 Coin and/or token collectors, with turnstile, even with counter device.
8479.89.21 Hydraulic presses for cotton.
00 Hydraulic presses for cotton.
8479.89.22 For removing tires.
00 For removing tires.
8479.89.99 The others.
01
For encapsulating, 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. 02 Distributors, dosers or micro-dosers. 03 Air humidifiers or dehumidifiers. 04 Pneumatic drive horns. 06 Floor waxers or polishers, weighing more than 20 kg, for industrial use. 99 The others.
8480.10.01 Casting boxes.
00 Casting boxes.
8480.20.01 Bottom plates for molds.
00 Bottom plates for molds.
8480.30.03 Mold models.
01 Of artificial plastics, ethers and esters of cellulose, and artificial resins.
99 The others.
8480.41.02 For injection or compression molding.
01 Molds or their parts, used in the casting of parts and pieces of motor vehicles.
99 The others.
8480.49.99 The others.
99 The others.

Monday, January 6, 2025 OFFICIAL GAZETTE 79
8480.50.03 Molds for glass.
01 Molds, patterns or their parts, of base metals or their alloys for the pressing and/or blowing process of glass. 99 The others.
8480.60.01 Molds or forms of steel or aluminum, as well as the parts thereof for pouring or casting in the construction industry.
00 Molds or forms of steel or aluminum, as well as the parts thereof for pouring or casting in the construction industry.
8480.60.99 The others.
00 The others.
8480.71.03 For injection or compression molding.
01
Of base 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 up to 350 t of clamping force (active molds). 02 Molds to form the tread pattern of rubber tires, insertable into vulcanization molds. 99 The others.
8480.79.99 The others.
01 For the vulcanization of tires, tubes, sheets or rubber heels.
02
Of base metals or their alloys, for processes of extrusion-blowing of thermoplastic resins intended for the manufacture of containers (active molds). 99 The others.
8485.10.01 By metal deposition.
00 By metal deposition.
8485.20.01 By plastic or rubber deposition.
00 By plastic or rubber deposition.
8485.30.01 By gypsum, cement, ceramic or glass deposition.
00 By gypsum, cement, ceramic or glass deposition.
8485.80.99 The others.
00 The others.
8486.10.01 Machines and apparatus for the manufacture of semiconductors in the form of periform monocystals or wafers.
00 Machines and apparatus for the manufacture of semiconductors in the form of periform monocystals or wafers.
8486.20.03 Machines and apparatus for the manufacture of semiconductor devices or integrated electronic circuits.
00 Machines and apparatus for the manufacture of semiconductor devices or integrated electronic circuits.
8486.30.01 Machines and apparatus for the manufacture of flat screen display devices.
00 Machines and apparatus for the manufacture of flat screen display devices.
8486.40.01 Machines and apparatus described in Note 11 C) of this Chapter.
00 Machines and apparatus described in Note 11 C) of this Chapter.

80 OFFICIAL GAZETTE Monday, January 6, 2025
8486.90.05 Parts and accessories.
01 Parts and accessories recognizable exclusively for those included in subheading 8486.10.
02 Parts and accessories recognizable exclusively for those included in subheading 8486.20.
03 Parts and accessories recognizable exclusively for those included in subheading 8486.30.
04 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.
01 For mounting in toys or reduced models for recreation.
02 Recognizable for aircraft.
03 For shaving or hair cutting machines, including clippers.
04 Driven exclusively by direct current.
05 Synchronous motors.
06
Alternating current motors, asynchronous single-phase, according to standard NMX-J-226, or their equivalents, except those designed exclusively for use in record players, tape recorders and phonographs; gearmotors for use in copying apparatus, alternating current, of 100/125 volts, with power equal to or greater than 0.00745 kW, (1/100 of HP) and that included in the commercial identification numbers 8501.10.10.03 and 8501.10.10.07. 07 Alternating current, single-phase with power equal to or greater than 0.01 kW (1/75 of HP), except the asynchronous single-phase recognizable as designed exclusively for use in record players, tape recorders and phonographs and that included in the commercial identification numbers 8501.10.10.03 and 8501.10.10.05. 99 The others.
8501.20.05 Universal motors of power greater than 37.5 W.
01 Synchronous with power less than 4,475 kW (6,000 HP).
99 The others.
8501.31.01 Generators.
00 Generators.
8501.31.04 Motors for shearing machines.
00 Motors for shearing machines.
8501.31.05 Motors with power greater than or equal to 186 W (¼ HP), except that included in tariff fractions 8501.31.03 and 8501.31.04.
00 Motors with power greater than or equal to 186 W (¼ HP), except that included in tariff fractions 8501.31.03 and 8501.31.04.
8501.31.99 The others.
00 The others.
8501.32.01 Generators.
00 Generators.
8501.32.02 Recognizable for aircraft.
00 Recognizable for aircraft.
8501.32.03 Motors for elevators or lifts.
00 Motors for elevators or lifts.

Monday, January 6, 2025 OFFICIAL GAZETTE 81
8501.32.04 Motors for trolleybuses.
00 Motors for trolleybuses.
8501.32.05 Motors of power equal to or less than 3.75 kW (5 HP).
00 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.
00 Motors recognizable as designed exclusively for the propulsion of electric vehicles, of subheading 8703.80.
8501.32.99 The others.
00 The others.
8501.33.01 Generators with capacity up to 150 kW.
00 Generators with capacity up to 150 kW.
8501.33.04 Motors for elevators or lifts.
00 Motors for elevators or lifts.
8501.33.05 Motors for trolleybuses.
00 Motors for trolleybuses.
8501.33.99 The others.
00 The others.
8501.34.01 Generators.
00 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. 00 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 The others.
00 The others.
8501.40.05 Synchronous, with power equal to or less than 4,475 kW (6,000 HP).
00 Synchronous, with power equal to or less than 4,475 kW (6,000 HP).
8501.40.08
Alternating current motors, asynchronous single-phase, according to standards NMX-J-75 or NMX-J-226, or their equivalents, except the motors for elevators or lifts; for shaving or hair cutting machines, including clippers and that included in the tariff fraction 8501.40.05. 00 Alternating current motors, asynchronous single-phase, according to standards NMX-J-75 or NMX-J-226, or their equivalents, except the motors for elevators or lifts; for shaving or hair cutting machines, including clippers and that included in the tariff fraction 8501.40.05.
8501.40.99 The others.
02 Of power less than or equal to 0.047 kW, except shaving or hair cutting machines, including clippers. 99 The others.
8501.51.02 Asynchronous, three-phase.
00 Asynchronous, three-phase.

82 OFFICIAL GAZETTE Monday, January 6, 2025
8501.51.99 The others.
01 Synchronous.
99 The others.
8501.52.04 Asynchronous, three-phase, except those recognizable for aircraft; for trolleybuses; for elevators or lifts.
00 Asynchronous, three-phase, except those recognizable for aircraft; for trolleybuses; for elevators or lifts.
8501.52.99 The others.
01 For elevators or lifts.
02 Synchronous.
99 The others.
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.
00 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 The others.
01 For elevators or lifts.
02 Synchronous, with power greater than 4,475 kW (6,000 HP).
03 Three-phase asynchronous with power greater than 8,952 kW (12,000 HP).
99 The others.
8501.61.01 Of power less than or equal to 75 kVA.
00 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.
00 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.
00 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 that included in tariff fraction 8501.64.03.
00 Of power greater than 750 kVA, but less than or equal to 6,000 kVA, except that included in tariff fraction 8501.64.03.
8501.64.99 The others.
99 The others.
8501.71.01 Of power less than or equal to 50 W.
00 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.
00 Of power greater than 150 kW but less than or equal to 375 kW.
8501.72.02 Of power greater than 375 kW.
00 Of power greater than 375 kW.
8501.72.99 The others.
00 The others.
8501.80.02 Of power greater than 6,000 kVA.
00 Of power greater than 6,000 kVA.
8501.80.99 The others.
00 The others.

Monday, January 6, 2025 OFFICIAL GAZETTE 83
8502.11.01 Of power less than or equal to 75 kVA.
00 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.
00 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.
00 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.
00 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.
00 With power greater than 2,000 kVA.
8502.20.99 The others.
01 With power greater than 1,500 kVA but less than or equal to 2,000 kVA.
99 The others.
8502.31.01 Wind generators.
00 Wind generators.
8502.31.99 The others.
00 The others.
8502.39.01 Turbogenerators (turbo-dynamos or turbo-alternators), except that included in tariff fraction 8502.39.03.
00 Turbogenerators (turbo-dynamos or turbo-alternators), except that included in tariff fraction 8502.39.03.
8502.39.02 Electricity and steam cogeneration systems, presented as mobile units forming a single body.
00 Electricity and steam cogeneration systems, presented as mobile units forming a single body.
8502.39.99 The others.
00 The others.
8502.40.01 Electric rotary converters.
00 Electric rotary converters.
8504.10.99 The others.
00 The others.
8504.21.01 Induction coils.
00 Induction coils.
8504.21.02 With unit weight less than or equal to 5 kg, for use in electronics.
00 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 that included in tariff fraction 8504.21.02.
00 With unit weight less than 5 kg, except that included in tariff fraction 8504.21.02.
8504.21.99 The others.
01 For instruments for measurement and/or protection.
99 The others.
8504.22.01 Of power greater than 650 kVA but less than or equal to 10,000 kVA.
00 Of power greater than 650 kVA but less than or equal to 10,000 kVA.

84 OFFICIAL GAZETTE Monday, January 6, 2025
8504.23.01 Of power greater than 10,000 kVA.
00 Of power greater than 10,000 kVA.
8504.31.03 Distribution, single-phase or three-phase.
00 Distribution, single-phase or three-phase.
8504.31.04 For instruments, for measurement and/or protection.
00 For instruments, for measurement and/or protection.
8504.31.99 The others.
03
With unit weight less than 5 kg, for use in electronics, except that included in the commercial identification numbers 8504.31.99.01, 8504.31.99.02, 8504.31.03.00, 8504.31.04.00 and 8504.31.99.04. 99 The others.
8504.32.01 For measuring instruments and/or protection.
00 For measuring instruments and/or protection.
8504.32.99 The others.
01 Distribution, single-phase or three-phase.
99 The others.
8504.33.02 Of power greater than 16 kVA but less than or equal to 500 kVA.
01 Distribution, single-phase or three-phase.
99 The others.
8504.34.01 Of power greater than 500 kVA.
00 Of power greater than 500 kVA.
8504.40.01 For electric welding, with nominal capacity equal to or less than 400 amperes.
00 For electric welding, with nominal capacity equal to or less than 400 amperes.
8504.40.02 Selenium rectifier equipment.
00 Selenium rectifier equipment.
8504.40.05 Copper oxide, germanium or silicon rectifier equipment.
00 Copper oxide, germanium or silicon rectifier equipment.
8504.40.06 DC/DC battery converters for powering telecommunications equipment.
00 DC/DC battery converters for powering telecommunications equipment.
8504.40.07 For call source, for telephone exchanges.
00 For call source, for telephone exchanges.
8504.40.11
Direct current power supplies, for table or lower 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 voltage and current indicator instruments with automatic overload protection. 00 Direct current power supplies, for table or lower 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 voltage and current indicator instruments with automatic overload protection.
8504.40.13 Speed controllers for electric motors.
00 Speed controllers for electric motors.

Monday, January 6, 2025 OFFICIAL GAZETTE 85
8504.40.99 The others.
00 The others.
8504.50.91 The other reactance coils (self-induction).
02 Recognizable as designed exclusively for electronics.
99 The others.
8508.11.01 Of power less than or equal to 1,500 W and of tank or dust bag capacity less than or equal to 20 l.
00 Of power less than or equal to 1,500 W and of tank or dust bag capacity less than or equal to 20 l.
8508.19.99 The others.
01 Vacuum cleaners, weighing more than 20 kg, for industrial use.
8508.60.91 The other vacuum cleaners.
00 The other vacuum cleaners.
8514.11.01 Hot isostatic presses.
00 Hot isostatic presses.
8514.19.01 Ovens for bakeries or analogous industries.
00 Ovens for bakeries or analogous industries.
8514.19.02 Resistance for metal tempering.
00 Resistance for metal tempering.
8514.19.03 Industrial ovens, except that included in tariff fractions 8514.19.01, 8514.19.02 and 8514.19.04.
00 Industrial ovens, except that included in tariff fractions 8514.19.01, 8514.19.02 and 8514.19.04.
8514.19.99 The others.
00 The others.
8514.20.01 Low frequency induction, for metal reheating.
00 Low frequency induction, for metal reheating.
8514.20.02 Low frequency induction, for metal melting.
00 Low frequency induction, for metal melting.
8514.20.03 Industrial ovens, except that included in tariff fractions 8514.20.01, 8514.20.02, 8514.20.04 and 8514.20.05.
00 Industrial ovens, except that included in tariff fractions 8514.20.01, 8514.20.02, 8514.20.04 and 8514.20.05.
8514.20.99 The others.
00 The others.
8514.31.01 Electron beam ovens.
00 Electron beam ovens.
8514.32.01 Plasma ovens and vacuum arc furnaces.
00 Plasma ovens and vacuum arc furnaces.
8514.39.01 Ovens for bakeries or analogous industries.
00 Ovens for bakeries or analogous industries.
8514.39.99 The others.
01 Arc furnaces.

86 OFFICIAL GAZETTE Monday, January 6, 2025
02
Industrial ovens, except that included in the commercial identification numbers 8514.31.01.00, 8514.39.99.01, 8514.39.99.04 and 8514.39.99.05. 04 Ovens for heating and drying with cathode rays, laser, ultraviolet, infrared and high frequency. 99 The others.
8514.40.91 The other apparatus for thermal treatment of materials by induction or dielectric losses.
01 Thermal treatment apparatus, except for metals.
99 The others.
8515.11.01 For welding or cutting, portable (soldering irons).
00 For welding or cutting, portable (soldering irons).
8515.11.99 The others.
00 The others.
8515.19.99 The others.
00 The others.
8515.21.01 For welding metals by seam or projection.
00 For welding metals by seam or projection.
8515.21.99 The others.
00 The others.
8515.29.99 The others.
01 For welding metals by seam or projection, non-automatic.
99 The others.
8515.31.01 For welding or cutting, arc, generator or transformer type, less than or equal to 1,260 amperes.
00 For welding or cutting, arc, generator or transformer type, less than or equal to 1,260 amperes.
8515.31.02 For welding or cutting, arc, generator or transformer type, greater than 1,260 amperes.
00 For welding or cutting, arc, generator or transformer type, greater than 1,260 amperes.
8515.31.99 The others.
00 The others.
8515.39.01 For welding or cutting, arc, generator or transformer type, less than or equal to 1,260 amperes.
00 For welding or cutting, arc, generator or transformer type, less than or equal to 1,260 amperes.
8515.39.02 For welding or cutting, arc, generator or transformer type, greater than 1,260 amperes.
00 For welding or cutting, arc, generator or transformer type, greater than 1,260 amperes.
8515.39.99 The others.
00 The others.
8515.80.91 The other machines and apparatus.
01 For welding thermoplastic materials by radio frequency or high frequency.
02 For welding thermoplastic materials, except that included in the commercial identification number 8515.80.91.01. 99 The others.

Monday, January 6, 2025 OFFICIAL GAZETTE 87
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 The others.
00 The others.
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 The others.
00 The others.
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 (pushbuttons).
00 Control or distribution panels, operated by buttons (pushbuttons).
8537.10.05
Assemblies with the outer casing or support, recognizable as designed for that included in headings 84.21, 84.22, 84.50 and 85.16. 00 Assemblies with the outer casing or support, recognizable as designed for that included in headings 84.21, 84.22, 84.50 and 85.16.
8537.10.99 The others.
01 Connection, branch, cut-off, end or other analogous boxes.
02 Control or distribution panels for elevators or lifts.
99 The others.
8537.20.02 Control panels for resistance welding machines.
00 Control panels for resistance welding machines.
8537.20.99 The others.
01 Connection, branch, cut-off, end or other analogous boxes.
99 The others.
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 20, 2024.- In substitution for the absence of the Head of the Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona, signs.- Rubric.

88 OFFICIAL GAZETTE Monday, January 6, 2025

ANNEX 9 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025

Goods for which payment of the IGI is not required and medical equipment for whose import registration in the Importers Registry and, where applicable, in the Registry 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 payment of the IGI is not required, and medical equipment for whose import registration in the Importers Registry and, where applicable, in the Registry of Importers of Specific Sectors is not required, are hereby made known, as indicated below:

Tariff Fraction and NICO	Description	Note
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.	Except paramethasone, its salts or its esters.
00	Flumethasone, paramethasone; salts or esters of these products.
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 acetophenide (Algestone acetophenide).
00	Di-hydroxyprogesterone acetophenide (Algestone acetophenide).
2937.29.19	Methyltestosterone.
00	Methyltestosterone.
2937.29.24	Methylandrostenediol.
00	Methylandrostenediol.
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).

Monday, January 6, 2025 OFFICIAL GAZETTE 89

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 sodium penicillin (Sodium oxacillin). |
00 | 3-Phenyl-5-methyl-4-isoxazolyl sodium penicillin (Sodium oxacillin). |
2941.10.08 | 3-(2,6-dichlorophenyl)-5-methyl-4-isoxazolyl sodium penicillin (Sodium dicloxacillin). |
00 | 3-(2,6-dichlorophenyl)-5-methyl-4-isoxazolyl sodium penicillin (Sodium dicloxacillin). |
2941.90.17 | Lincomycin. |
00 | Lincomycin. |
3001.20.99 | The others. |
00 | The others. |
3001.90.99 | The others. |
01 | Biological heart valve prostheses. |
99 | The others. Except heparin salts. |
3002.12.01 | Serums, except polyvalent antiophidian serum and human serum. |
00 | Serums, except polyvalent antiophidian serum and human serum. |
3002.12.99 | The others. |
01 | Polyvalent antiophidian serum. |
02 | Hyperimmune human globulin, except that included in commercial identification number 3002.12.99.03. | 03 | Gamma globulin of human origin. | 04 | Human plasma. | 99 | The others. |
3002.13.99 | The others. |
99 | The others. |
3002.14.02 | Mixed immunological products, undosed or not prepared for retail sale. |
00 | Mixed immunological products, undosed or not prepared for retail sale. |
3002.15.99 | The others. |
01 | Medicines containing monoclonal antibodies. | 99 | The others. |
3002.41.06 | Vaccine against the SARS-CoV-2 virus. |
00 | Vaccine against the SARS-CoV-2 virus. |
3002.41.99 | The others. |
01 | Microbial vaccines for human use, except that specified in commercial identification number 3002.20.99.02. | 02 | Vaccine against poliomyelitis; triple vaccine (anti-diphtheritic, anti-tetanic and anti-pertussis). |

90 OFFICIAL GAZETTE Monday, January 6, 2025

03 | Tetanus, diphtheria and pertussis toxoid with aluminum hydroxide. | 99 | The others. |
3002.42.01 | Vaccines for use in veterinary medicine. |
01 | Porcine vaccines, symptomatic or hematic staphylostreptococcal. | 99 | The others. |
3002.49.99 | The others. |
00 | The others. |
3002.51.01 | Cell therapy products. |
00 | Cell therapy products. |
3002.59.99 | The others. |
00 | The others. |
3002.90.99 | The others. |
00 | The others. Except human blood and Anaerobic digesters. |
3003.10.01 | Containing penicillins or derivatives of these products with the structure of penicillic acid, or streptomycins or derivatives of these products. |
00 | Containing penicillins or derivatives of these products with the structure of penicillic acid, or streptomycins or derivatives of these products. |
3003.20.99 | The others. |
00 | The others. |
3003.31.02 | Containing insulin. |
00 | Containing insulin. |
3003.39.99 | The others. |
99 | The others. |
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 | The others. |
99 | The others. |
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 | The others. |
00 | The others. |
3004.10.01 | Antibiotic based on sodium piperacillin. |
00 | Antibiotic based on sodium piperacillin. |
3004.10.99 | The others. |
00 | The others. |
3004.31.02 | Containing insulin. |
01 | Injectable solutions. |

Monday, January 6, 2025 OFFICIAL GAZETTE 91

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 | The others. |
99 | The others. |
3004.50.99 | The others. |
99 | The others. |
3004.90.02 | Isotonic glucose solution. |
00 | Isotonic glucose solution. |
3004.90.04 | Thioleic RV 100. |
00 | Thioleic RV 100. |
3004.90.07 | Unsaponifiable matter of corn germ oil. |
00 | Unsaponifiable matter 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, mint essential oil and eugenol. |
00 | Medicines based on triiodomethane, butyl aminobenzoate, mint 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 | Tablet medicines based on azathioprine or chlorambucil or melphalan or busulfan or 6-mercaptopurine. |
00 | Tablet medicines based on azathioprine or chlorambucil or melphalan or busulfan or 6-mercaptopurine. |
3004.90.19 | Injectable solutions based on atracurium besylate or acyclovir. |
00 | Injectable solutions based on atracurium besylate 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 | The others. |
01 | Preparations based on hydrolyzed proteins. | 02 | Homeopathic medicines. | 99 | The others. |
3005.10.01 | Gummed tape or adhesive bandages. |
00 | Gummed tape or adhesive bandages. |
3005.10.99 | The others. |
00 | The others. |

92 OFFICIAL GAZETTE Monday, January 6, 2025

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 the treatment of burns. |
00 | Sheets or bands of artificial plastic materials sterilized for the treatment of burns. |
3005.90.99 | The others. |
01 | Elastic bandages. |
99 | The others. |
3006.10.99 | The others. |
00 | The others. |
3006.30.01 | Diagnostic reagents designed for use in the patient. |
00 | Diagnostic reagents designed for use in the patient. |
3006.30.99 | The others. |
00 | The others. |
3006.40.02 | Preparations of precious metals for dental filling. |
00 | Preparations of precious metals for dental filling. |
3006.40.99 | The others. |
01 | Preparations for dental filling based on acrylic resins. | 99 | The others. |
3006.50.01 | First aid kits equipped. |
00 | First aid kits equipped. |
3006.60.01 | Chemical contraceptive preparations based on hormones, other products of heading 29.37 or spermicides. |
00 | Chemical contraceptive preparations based on hormones, other products of heading 29.37 or spermicides. |
3006.93.04 | In kit form containing medicines. |
00 | In kit form containing medicines. |
3822.11.99 | The others. |
00 | The others. |
3822.12.99 | The others. |
00 | The others. |
3822.13.01 | Hemoclassifying reagents. |
00 | Hemoclassifying reagents. |
3822.13.99 | The others. |
00 | The others. |
3822.19.99 | The others. |
91 | The other diagnostic reagents for determination of immunological tests by means of monoclonal antibodies. |
4014.10.01 | Condoms. |
00 | Condoms. |
4014.90.99 | The others. |
01 | Menstrual cups. |
99 | The others. |
4015.90.99 | The others. |
00 | The others. Except diving suits. |

Monday, January 6, 2025 OFFICIAL GAZETTE 93

7017.10.04 | Funnels, burettes and graduated cylinders. |
00 | Funnels, burettes and graduated cylinders. |
7017.10.06 | Retorts. |
00 | Retorts. |
7017.10.07 | Flasks for the culture of microbes. |
00 | Flasks for the culture of microbes. |
7017.10.08 | Joints. |
00 | Joints. |
7017.10.09 | Viscosity tubes; desiccating tubes. |
00 | Viscosity tubes; desiccating tubes. |
7017.10.10 | Stirrers. |
00 | Stirrers. |
7017.20.99 | The others. |
01 | Retorts, funnels, burettes and graduated cylinders. | 99 | The others. |
7017.90.03 | Desiccators, lids or strips for the culture of microbes. |
00 | Desiccators, lids or strips for the culture of microbes. |
7017.90.04 | Viscosity tubes; desiccating tubes. |
00 | Viscosity tubes; desiccating tubes. |
8419.40.04 | Columns for the fractional distillation of air. |
00 | Columns for the fractional distillation of air. |
8419.50.03 | Temperature changers or heat exchangers with tubular coils, except those constituted by tubes of graphite impregnated with polymerized resins. |
00 | Temperature changers or heat exchangers with tubular coils, except those constituted by tubes of graphite impregnated with polymerized resins. |
8419.89.02 | Sterilizers or coolers, rotary or continuous atmospheric type, for fruits, vegetables or packaged foods, with a unit weight greater than 100 kg. |
00 | Sterilizers or coolers, rotary or continuous atmospheric type, for fruits, vegetables or packaged foods, with a 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 | The others. |
00 | The others. |
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. |

94 OFFICIAL GAZETTE Monday, January 6, 2025

9018.12.01 | Apparatus for diagnostic exploration by ultrasound. |
00 | Apparatus for diagnostic exploration by ultrasound. |
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 | The others. |
01 | For rhachis, ear washing and for eyes. |
99 | The others. |
9018.39.04 | Vaginal, rectal, urethral, buccopharyngeal and epidural probes. |
00 | Vaginal, rectal, urethral, buccopharyngeal and epidural probes. |
9018.39.06 | Lancets. |
00 | Lancets. |
9018.39.99 | The others. |
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 | The others. |
9018.41.01 | Dental drills (flexible and pendant transmission) electric, with speed up to 30,000 RPM. |
00 | Dental drills (flexible and pendant transmission) electric, with speed up to 30,000 RPM. |
9018.41.99 | The others. |
00 | The others. |
9018.49.02 | Oral speculums. |
00 | Oral speculums. |
9018.49.04 | Dental burs. |
00 | Dental burs. |
9018.49.05 | Daviers forceps for the extraction of dental pieces. |
00 | Daviers forceps for the extraction of dental pieces. |
9018.49.06 | Chisel, punch and hemostatic forceps, for surgery, biopsy forceps. |
00 | Chisel, punch and hemostatic forceps, for surgery, biopsy forceps. |
9018.49.99 | The others. |
01 | Pedestal dental equipment. |
02 | Turbine apparatus for dentistry (handpiece), with speed equal to or greater than 230,000 RPM. | 99 | The others. |
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. |

Monday, January 6, 2025 OFFICIAL GAZETTE 95

9018.90.04 | Apparatus for anesthesia. |
00 | Apparatus for anesthesia. |
9018.90.05 | Ventricular shunt equipment with reservoir for cerebrospinal fluid. |
00 | Ventricular shunt 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 that included in tariff fractions 9018.90.10 and 9018.90.11. |
00 | Forceps, except that 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 that included in tariff fraction 9018.90.14. |
00 | Suction apparatus, except that included in tariff fraction 9018.90.14. |
9018.90.16 | Tongue depressor-type spatulas. |
00 | Tongue depressor-type spatulas. |
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. |

96 OFFICIAL GAZETTE Monday, January 6, 2025

9019.10.99 | The others. |
01 | Hydrotherapy or mechanotherapy apparatus. | 99 | The others. |
9020.00.99 | The others. |
01 | Gas masks. |
99 | The others. |
9021.10.06 | Orthopedic or fracture articles and apparatus. |
01 | Corsets, girdles or trusses. |
02 | Orthopedic footwear. |
03 | Apparatus for fracture traction. |
04 | Nails, screws, plates or staples. |
99 | The others. |
9021.21.02 | Artificial teeth. |
01 | Of acrylic or porcelain. |
99 | The others. |
9021.29.99 | The others. |
00 | The others. |
9021.31.01 | Joint prostheses. |
00 | Joint prostheses. |
9021.39.01 | Artificial eyes. |
00 | Artificial eyes. |
9021.39.02 | Artery and vein prostheses. |
00 | Artery and vein prostheses. |
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 | The others. |
00 | The others. |
9402.90.01 | Operating tables. |
00 | Operating tables. |
9402.90.02 | Streters or cots. |
00 | Streters or cots. |
9402.90.99 | The others. |
00 | The others. |

Monday, January 6, 2025 OFFICIAL GAZETTE 97

ANNEX 11 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025

Authorized fiscal routes to carry out the 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 the international transit of goods from Ensenada or Guaymas to the United States of America are hereby made known, as follows:

I. 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:

a) From the customs office of Ensenada to the Mesa de Otay customs section, of the Tijuana customs office:

Via the Federal Scenic Transpeninsular Highway number 1-D toll road up to the La Gloria junction, from the La Gloria junction via the Federal Ensenada-Tijuana Highway number 1 free of charge to the Mesa de Otay customs section, B.C.;
Via the Federal Scenic Transpeninsular Highway number 1-D toll road up to 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 Garita de Otay junction, from the Garita de Otay junction to the Mesa de Otay customs section, B.C.; or
Via Federal Highway number 1 up to the El Sauzal junction, from the El Sauzal junction via the Federal Ensenada-Tecate, B.C. Highway number 3 free of charge up to the Tijuana-Tecate toll highway, from the Tijuana-Tecate highway up to reaching the Garita de Otay junction, from the Garita de Otay junction to the Mesa de Otay customs section, B.C.

b) From the customs office of Ensenada to the Tecate customs office:

Via Federal Highway number 1 free of charge up to the El Sauzal junction, from the El Sauzal junction via the Federal Ensenada-Tecate, B.C. Highway number 3 free of charge up to the Tecate customs office; or
Via the Federal Scenic Transpeninsular Highway number 1-D toll road up to 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 of charge to the Boulevard Ferrocarril junction, from the Boulevard Ferrocarril junction to the Tecate customs office.

c) From the customs office of Ensenada to the Mexicali customs office:

Via Federal Highway 1 free of charge up to the El Sauzal junction, from the El Sauzal junction via the Federal Ensenada-Tecate-Mexicali, B.C. Highway number 3 free of charge up to the Mexicali customs office; or
Via the Federal Scenic Transpeninsular Highway number 1-D toll road up to the Popotla junction, from the Popotla junction via Corridor 2000 to the Tijuana-Tecate toll junction, from the Tijuana-Tecate toll junction following via the Federal Ensenada-Tecate-Mexicali Highway number 3 free of charge to the Mexicali customs office.

In the case of transporters who begin the international transit through national territory at the customs offices of Tijuana, Tecate or Mexicali, they must follow the route in reverse order to that described.

II. 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 Guaymas and Nogales:

a) 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 the international transit through national territory at the Nogales customs office, they must follow the route in reverse order to that described.

98 OFFICIAL GAZETTE Monday, January 6, 2025

ANNEX 12 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025

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
1701.12.05.01	Sugar 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.
1701.13.01.00	Cane sugar mentioned in Note 2 of the subheading of this Chapter.	Cane sugar mentioned in Note 2 of the subheading of this Chapter.
1701.14.91.01	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.
1701.91.04.01	With addition of 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.
1701.99.99.01	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.
99	Others.
1702.90.01.00	Refined liquid sugar and invert sugar.	Refined liquid sugar and invert sugar.
1806.10.01.00	With a sugar content greater than or equal to 90%, by weight.	With a sugar content greater than or equal to 90%, by weight.
2106.90.05.00	Flavored syrups or with added colorants.	Flavored syrups or with added colorants.

Monday, January 6, 2025 OFFICIAL GAZETTE 99

ANNEX 14 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025

Import or export of hydrocarbons, petroleum products, petrochemicals, and sulfur, through weekly or monthly customs declarations

For the purposes of Article 11 of the Law, in relation to rule 3.7.32., the hydrocarbons, petroleum products, petrochemicals, and sulfur that may be imported or exported, through weekly or monthly customs declarations, are made known, indicated below:

Tariff Fraction and NICO	Description	Note
2503.00.02.01	Sulfur of any kind, except sublimated, precipitated, and colloidal.	Raw sulfur and unrefined sulfur.
2707.10.01.00	Benzol (benzene).	Benzol (benzene).
2707.20.01.00	Toluol (toluene).	Toluol (toluene).
2707.30.01.00	Xylol (xylenes).	Xylol (xylenes).
2707.50.91.00	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).	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).
2707.99.99.99	Others.	Others.
2709.00.05.01	Heavy, medium, and light crude oil.	Heavy.
02	Medium.
03	Light.
2710.12.99.01	Other.
Pure mineral oils from petroleum, in tank trucks, tankers, or tank vehicles.
02	Precursor naphtha for aromatics.
03	Aviation gasoline.
04	Gasoline with octane rating less than 87.	05
2710.19.99.01	Other.
Pure mineral oils from petroleum, without additives (basic lubricating oils), in tank trucks, tankers, or tank vehicles.

100 OFFICIAL GAZETTE Monday, January 6, 2025

Monday, January 6, 2025 OFFICIAL GAZETTE 101

102 OFFICIAL GAZETTE Monday, January 6, 2025

Monday, January 6, 2025 OFFICIAL GAZETTE 103

2903.43.01.01 | Fluoromethane (HFC-41), 1,2-difluoroethane (HFC-152), and 1,1-difluoroethane (HFC-152a). |
01 | 1,2-difluoroethane (HFC-152). |
02 | 1,1-difluoroethane (HFC-152a). |
99 | Others. |
2903.44.01.00 | Pentafluoroethane (HFC-125), 1,1,1-trifluoroethane (HFC-143a), and 1,1,2-trifluoroethane (HFC-143). | Pentafluoroethane (HFC-125), 1,1,1-trifluoroethane (HFC-143a), and 1,1,2-trifluoroethane (HFC-143).
2903.45.01.00 | 1,1,1,2-Tetrafluoroethane (HFC-134a) and 1,1,2,2-tetrafluoroethane (HFC-134). | 1,1,1,2-Tetrafluoroethane (HFC-134a) and 1,1,2,2-tetrafluoroethane (HFC-134).
2903.46.01.00 | 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).
2903.47.01.00 | 1,1,1,3,3-Pentafluoropropane (HFC-245fa) and 1,1,2,2,3-pentafluoropropane (HFC-245ca). | 1,1,1,3,3-Pentafluoropropane (HFC-245fa) and 1,1,2,2,3-pentafluoropropane (HFC-245ca).
2903.48.01.00 | 1,1,1,3,3-Pentafluorobutane (HFC-365mfc) and 1,1,1,2,2,3,4,5,5,5-decafluoropentane (HFC-43-10mee). | 1,1,1,3,3-Pentafluorobutane (HFC-365mfc) and 1,1,1,2,2,3,4,5,5,5-decafluoropentane (HFC-43-10mee).
2903.49.99.00 | Others. | Others.
2903.51.01.00 | 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). | 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).
2903.59.99.00 | Others. | Others.
2903.69.99.00 | Others. | Others.
2905.11.01.00 | Methanol (methyl alcohol). | Methanol (methyl alcohol).
2905.12.02.01 | Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol). |
01 | Propan-1-ol (propyl alcohol). |
99 | Others. |
2905.13.01.00 | Butan-1-ol (n-butyl alcohol). | Butan-1-ol (n-butyl alcohol).
2905.29.99.99 | Others. | Others.

104 OFFICIAL GAZETTE Monday, January 6, 2025

Monday, January 6, 2025 OFFICIAL GAZETTE 105

2921.11.05.01 | Mono-, di- or trimethylamine. |
01 | Monomethylamine. |
02 | Dimethylamine. |
03 | Trimethylamine. |
2921.21.02.01 | Ethylenediamine and its salts. | Ethylenediamine (1,2-diaminoethane).
2926.10.01.00 | Acrylonitrile. | Acrylonitrile.
2926.90.99.99 | Others. | Others.
2929.10.04.00 | Toluene diisocyanate. | Toluene diisocyanate.
2931.90.99.00 | Others. | Others.
3811.90.99.00 | Others. | Others.
3815.19.99.00 | Others. | Others.
3815.90.99.02 | Prepared catalysts. |
3817.00.01.00 | Mixture based on dodecylbenzene. | Mixture based on dodecylbenzene.
3824.81.01.00 | Containing oxirane (ethylene oxide). | Containing oxirane (ethylene oxide).
3824.84.01.00 | Containing aldrin (ISO), camphchlor (ISO) (toxaphene), chlordane (ISO), chlordécone (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). | Containing aldrin (ISO), camphchlor (ISO) (toxaphene), chlordane (ISO), chlordécone (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).
3824.85.01.00 | Containing 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, DCI). | Containing 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, DCI).
3824.86.01.00 | Containing pentachlorobenzene (ISO) or hexachlorobenzene (ISO). | Containing pentachlorobenzene (ISO) or hexachlorobenzene (ISO).
3824.87.01.00 | Containing perfluorooctane sulfonic acid or its salts, perfluorooctane sulfonamides, or perfluorooctane sulfonyl fluoride. | Containing perfluorooctane sulfonic acid or its salts, perfluorooctane sulfonamides, or perfluorooctane sulfonyl fluoride.

106 OFFICIAL GAZETTE Monday, January 6, 2025

3824.88.01.00 | Containing tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers. | Containing tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers.
3824.89.01.00 | Containing short-chain chlorinated paraffins. | Containing short-chain chlorinated paraffins.
3824.91.01.00 | Mixtures and preparations consisting essentially of methylphosphonate of (5-ethyl-2-methyl-2-oxide-1,3,2-dioxaphosphinan-5-yl)methyl methyl and methylphosphonate of bis[(5-ethyl-2-methyl-2-oxide-1,3,2-dioxaphosphinan-5-yl)methyl]. | 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].
3824.92.01.00 | Polyglycol esters of methylphosphonic acid. | Polyglycol esters of methylphosphonic acid.
3824.99.99.99 | Others. | Others.
3901.10.03.01 | Polyethylene with density less than 0.94. | Polyethylene with density less than 0.94, except that included in commercial identification number 3901.10.03.02.
3901.20.01.00 | Polyethylene with density equal to or greater than 0.94. | Polyethylene with density equal to or greater than 0.94.
3901.90.99.99 | Others. | Others.
3902.10.01.00 | Without addition of furnace black. | Without addition of furnace black.
3903.19.99.01 | Crystal polystyrene. |
3904.10.01.00 | 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 minimum 7 Hegman. | 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 minimum 7 Hegman.
3904.10.02.00 | 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 wets uniformly in one second (in electrolyte of 1.280 specific gravity) 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 wets uniformly in one second (in electrolyte of 1.280 specific gravity) and with a pore size of 14 to 18 microns with a Gurley porosity greater than 35 seconds (with a Gurley No. 4110).

Monday, January 6, 2025 OFFICIAL GAZETTE 107

3904.10.03.00 | Poly(vinyl chloride) (P.V.C.) obtained by bulk or suspension polymerization processes. | Poly(vinyl chloride) (P.V.C.) obtained by bulk or suspension polymerization processes.
3904.10.04.00 | Poly(vinyl chloride) (P.V.C.) obtained by emulsion or dispersion polymerization process, except that included in tariff fractions 3904.10.01 and 3904.10.02. | Poly(vinyl chloride) (P.V.C.) obtained by emulsion or dispersion polymerization process, except that included in tariff fractions 3904.10.01 and 3904.10.02.
3904.10.99.00 | Others. | Others.
3909.40.99.01 | Resins resulting from the condensation of phenol and its derivatives, with formaldehyde, and/or paraformaldehyde, with or without addition of modifiers. |
3910.00.01.00 | Silicone resins (potting compound) for electronic use. | Silicone resins (potting compound) for electronic use.
3910.00.02.00 | Poly(methyl-phenyl-siloxane) resins, even if pigmented. | Poly(methyl-phenyl-siloxane) resins, even if pigmented.
3910.00.03.00 | Alpha-Omega-Dihydroxy-dimethyl polysiloxane, except that included in tariff fraction 3910.00.05. | Alpha-Omega-Dihydroxy-dimethyl polysiloxane, except that included in tariff fraction 3910.00.05.
3910.00.04.00 | Hot-crosslinkable silicone elastomer (Silicone rubber). | Hot-crosslinkable silicone elastomer (Silicone rubber).
3910.00.05.00 | Alpha-Omega-Dihydroxy-dimethyl siloxane with a viscosity equal to or greater than 50 cps, but less than 100 cps, and chain size of 50 to 120 monomers, free of cyclics. | Alpha-Omega-Dihydroxy-dimethyl siloxane with a viscosity equal to or greater than 50 cps, but less than 100 cps, and chain size of 50 to 120 monomers, free of cyclics.
3910.00.99.00 | Others. | Others.
3915.10.01.00 | From ethylene polymers. | From ethylene polymers.
3920.20.05.99 | From propylene polymers. | Others.

ANNEX 15 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025

Maximum transfer periods 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 maximum transfer periods in natural days for the arrival of transits are made known, as follows:

Customs | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 | 46 | 47 | 48 | 49 | 50 --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- Maximum Transfer Periods for Goods (natural days) 1 | Agua Prieta | 0 | 4 | 2 | 7 | 4 | 3 | 2 | 2 | 3 | 2 | 3 | 3 | 5 | 3 | 2 | 2 | 4 | 6 | 4 | 6 | 5 | 6 | 5 | 6 | 6 | 7 | 6 | 7 | 7 | 6 | 7 | 5 | 7 | 7 | 2 | Ensenada | 0 | 4 | 4 | 6 | 2 | 4 | 3 | 2 | 7 | 5 | 6 | 7 | 3 | Guaymas | 0 | 7 | 3 | 3 | 2 | 2 | 3 | 2 | 4 | 4 | 6 | 6 | 7 | 3 | 5 | 6 | 4 | 6 | 5 | 6 | 7 | 5 | 4 | 5 | 6 | 5 | 6 | 7 | 7 | 6 | 7 | 6 | 6 | 5 | 7 | 7 | 6 | 4 | La Paz | 0 | 7 | 5 | 7 | 6 | 5 | 6 | 4 | 4 | 7 | 6 | 5 | Mazatlán | 0 | 5 | 7 | 4 | 5 | 4 | 5 | 5 | 4 | 4 | 2 | 4 | 3 | 4 | 5 | 3 | 2 | 3 | 4 | 3 | 4 | 5 | 6 | 4 | 5 | 7 | 7 | 6 | 7 | 7 | 5 | 4 | 4 | 3 | 4 | 7 | 3 | 6 | Mexicali | 0 | 3 | 2 | 7 | 4 | 5 | 7 | 6 | 7 | 6 | 5 | 7 | Naco | 0 | 2 | 3 | 2 | 3 | 4 | 7 | 3 | 5 | 2 | 4 | 7 | 5 | 7 | 6 | 7 | 6 | 5 | 5 | 6 | 6 | 7 | 6 | 5 | 7 | 7 | 8 | Nogales | 0 | 2 | 2 | 3 | 3 | 7 | 3 | 4 | 7 | 6 | 7 | 6 | 7 | 6 | 5 | 5 | 7 | 6 | 7 | 6 | 5 | 7 | 7 | 9 | San Luis Rio Colorado | 0 | 2 | 7 | 4 | 5 | 7 | 6 | 7 | 6 | 5 | 7 | 10 | Sonoyta | 0 | 2 | 2 | 6 | 4 | 3 | 3 | 4 | 7 | 6 | 7 | 6 | 6 | 7 | 11 | Tecate | 0 | 2 | 7 | 4 | 5 | 7 | 6 | 7 | 12 | Tijuana | 0 | 7 | 4 | 6 | 7 | 13 | Ciudad Acuña | 0 | 4 | 5 | 5 | 4 | 2 | 3 | 2 | 2 | 3 | 2 | 4 | 5 | 6 | 4 | 5 | 6 | 5 | 7 | 6 | 7 | 4 | 2 | 7 | 4 | 14 | Chihuahua | 0 | 2 | 5 | 2 | 4 | 3 | 4 | 5 | 3 | 4 | 5 | 5 | 4 | 5 | 6 | 6 | 5 | 6 | 7 | 5 | 5 | 4 | 4 | 7 | 5 | 15 | Puerto Palomas | 0 | 2 | 3 | 5 | 3 | 4 | 4 | 5 | 6 | 4 | 5 | 6 | 6 | 5 | 6 | 7 | 7 | 6 | 7 | 6 | 6 | 5 | 4 | 7 | 7 | 16 | Ciudad Juárez | 0 | 3 | 5 | 3 | 5 | 4 | 5 | 6 | 4 | 5 | 6 | 6 | 5 | 6 | 7 | 7 | 6 | 7 | 6 | 6 | 5 | 4 | 7 | 6 | 17 | Ojinaga | 0 | 4 | 3 | 4 | 5 | 4 | 4 | 5 | 4 | 5 | 5 | 6 | 5 | 5 | 6 | 7 | 6 | 6 | 7 | 5 | 3 | 7 | 5 | 18 | Piedras Negras | 0 | 2 | 3 | 1 | 2 | 2 | 3 | 3 | 4 | 3 | 4 | 5 | 5 | 4 | 5 | 5 | 6 | 5 | 5 | 7 | 6 | 7 | 6 | 4 | 2 | 7 | 4 | 19 | Torreón | 0 | 3 | 2 | 3 | 5 | 5 | 4 | 2 | 3 | 4 | 4 | 3 | 4 | 5 | 5 | 4 | 5 | 7 | 6 | 7 | 6 | 4 | 4 | 3 | 2 | 7 | 3 | 20 | Colombia | 0 | 2 | 3 | 4 | 4 | 5 | 3 | 4 | 5 | 4 | 7 | 6 | 7 | 6 | 4 | 4 | 3 | 2 | 5 | 4 | 21 | Monterrey | 0 | 2 | 3 | 4 | 4 | 3 | 4 | 5 | 5 | 4 | 4 | 7 | 5 | 7 | 6 | 3 | 2 | 4 | 3 |

22 | Matamoros | 0 | 2 | 3 | 3 | 4 | 3 | 4 | 5 | 4 | 7 | 5 | 6 | 5 | 3 | 2 | 4 | 3 | 23 | Ciudad Miguel Alemán | 0 | 2 | 2 | 3 | 4 | 4 | 5 | 3 | 4 | 5 | 5 | 4 | 4 | 7 | 6 | 7 | 6 | 4 | 4 | 3 | 2 | 5 | 3 | 24 | Nuevo Laredo | 0 | 2 | 3 | 4 | 4 | 5 | 3 | 4 | 5 | 5 | 4 | 4 | 7 | 6 | 7 | 6 | 4 | 4 | 3 | 2 | 5 | 4 | 25 | Ciudad Reynosa | 0 | 2 | 2 | 3 | 3 | 4 | 4 | 5 | 3 | 4 | 5 | 4 | 7 | 5 | 6 | 5 | 4 | 4 | 3 | 2 | 4 | 3 | 26 | Tampico | 0 | 0 | 2 | 2 | 3 | 4 | 4 | 2 | 3 | 2 | 6 | 4 | 5 | 4 | 2 | 3 | 2 | 27 | Altamira | 0 | 2 | 2 | 3 | 4 | 4 | 2 | 3 | 2 | 6 | 4 | 5 | 4 | 2 | 3 | 3 | 2 | 28 | Tuxpan | 0 | 3 | 3 | 4 | 3 | 2 | 2 | 3 | 3 | 2 | 2 | 5 | 3 | 5 | 4 | 5 | 4 | 2 | 2 | 3 | 3 | 4 | 2 | 29 | Aguascalientes | 0 | 2 | 3 | 3 | 2 | 2 | 3 | 4 | 3 | 3 | 7 | 5 | 5 | 6 | 6 | 4 | 2 | 3 | 4 | 2 | 30 | Guadalajara | 0 | 2 | 3 | 3 | 4 | 3 | 4 | 7 | 5 | 6 | 5 | 3 | 3 | 2 | 4 | 5 | 3 | 31 | Manzanillo | 0 | 2 | 3 | 5 | 4 | 4 | 7 | 6 | 7 | 5 | 3 | 4 | 4 | 3 | 32 | Lázaro Cárdenas | 0 | 3 | 3 | 2 | 4 | 3 | 3 | 7 | 5 | 5 | 6 | 6 | 4 | 2 | 2 | 3 | 2 | 33 | Querétaro | 0 | 2 | 3 | 3 | 2 | 3 | 6 | 4 | 5 | 4 | 2 | 4 | 3 | 2 | 34 | Toluca | 0 | 2 | 3 | 2 | 2 | 6 | 4 | 4 | 5 | 5 | 3 | 2 | 4 | 4 | 2 | 35 | Acapulco | 0 | 4 | 2 | 3 | 7 | 5 | 4 | 6 | 6 | 3 | 2 | 2 | 3 | 4 | 2 | 3 | 36 | Coatzacoalcos | 0 | 2 | 2 | 4 | 2 | 3 | 2 | 3 | 4 | 3 | 2 | 37 | Puebla | 0 | 2 | 5 | 3 | 4 | 2 | 4 | 2 | 2 | 38 | Veracruz | 0 | 5 | 3 | 4 | 3 | 2 | 2 | 3 | 7 | 3 | 5 | 39 | Cancún | 0 | 3 | 5 | 2 | 2 | 5 | 6 | 5 | 2 | 3 | 40 | Ciudad del Carmen | 0 | 3 | 2 | 2 | 3 | 4 | 7 | 3 | 4 | 41 | Ciudad Hidalgo | 0 | 4 | 4 | 2 | 4 | 4 | 5 | 7 | 2 | 5 | 42 | Progreso | 0 | 2 | 4 | 5 | 7 | 3 | 5 | 43 | Subteniente López | 0 | 4 | 5 | 2 | 3 | 44 | Salina Cruz | 0 | 3 | 3 | 4 | 4 | 3 | 2 | 45 | International Airport of Mexico City | 0 | 0 | 2 | 4 | 3 | 2 | 46 | Mexico | 0 | 2 | 3 | 4 | 2 | 47 | Guanajuato | 0 | 4 | 4 | 3 | 48 | Ciudad Camargo | 0 | 2 | 3 | 49 | Dos Bocas | 0 | 2 | 50 | Felipe Ángeles International Airport | 0 |

Note: The numbers located vertically on the left and horizontally at the top correspond to the customs number (1 to 50), at the intersection of both the maximum transfer period for goods will be identified. Example: Departure from the Customs of Sonoyta 10 to the Customs of Nuevo Laredo 24 and vice versa, a period of 7 natural days is indicated for its transit.

Monday, January 6, 2025 OFFICIAL GAZETTE 111

ANNEX 16 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025

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:

I. Customs authorized to process customs clearance of goods in international transit:
a) Customs: of Colombia, of Ciudad Reynosa, of Ojinaga, of Matamoros, only by the Lucio Blanco-Los Indios customs section, of Subteniente López and of Ciudad Hidalgo.

II. Authorized fiscal routes for international transit through national territory:
a) Fiscal route by which carriers 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. to Los Rayones, Tamaulipas.
From Los Rayones, Tamaulipas. to Santander Jiménez, Tamaulipas.
From Santander Jiménez, Tamaulipas. to Güemez, Tamaulipas.
From Güemez, Tamaulipas. to Ciudad Victoria, Tamaulipas.
From Ciudad Victoria, Tamaulipas. to Zaragoza, Tamaulipas.
From Zaragoza, Tamaulipas. to Estación Manuel, Tamaulipas.
From Estación Manuel, Tamaulipas. to Tampico, Tamaulipas.
From Tampico, Tamaulipas. to Pueblo Viejo, Veracruz.
From Pueblo Viejo, Veracruz. to Ciudad Cuauhtémoc, Veracruz.
From Ciudad Cuauhtémoc, Veracruz. to Tampico Alto, Veracruz.
From Tampico Alto, Veracruz. to Ozuluama, Veracruz.
From Ozuluama, Veracruz. to Naranjos, Veracruz.
From Naranjos, Veracruz. to Potrero del Llano, Veracruz.
From Potrero del Llano, Veracruz. to Álamo, Veracruz.
From Álamo, Veracruz. to Tihuatlán, Veracruz.
From Tihuatlán, Veracruz. to Gutiérrez Zamora, Veracruz.
From Gutiérrez Zamora, Veracruz. to Nautla, Veracruz.
From Nautla, Veracruz. to Palma Sola, Veracruz.
From Palma Sola, Veracruz. to Cardel, Veracruz.
From Cardel, Veracruz. to Pte. Santa Fe San Julián, Veracruz.
From Pte. Santa Fe San Julián, Veracruz. to Paso del Toro, Veracruz.
Regarding carriers heading to Guatemala, from Paso del Toro, they must follow the following route:
From Paso del Toro, Veracruz. to La Tinaja, Veracruz.
From La Tinaja, Veracruz. to Tierra Blanca, Veracruz.
From Tierra Blanca, Veracruz. to Alemán, Veracruz.
From Alemán, Veracruz. to Sayula, Veracruz.
From Sayula, Veracruz. to Palomares, Oaxaca.
From Palomares, Oaxaca. to Matías Romero, Oaxaca.
From Matías Romero, Oaxaca. to La Ventosa, Oaxaca.
From La Ventosa, Oaxaca. to Tapanatepec, Oaxaca.
From Tapanatepec, Oaxaca. to Arriaga, Chiapas.
From Arriaga, Chiapas. to Tonalá, Chiapas.
From Tonalá, Chiapas. to Pijijiapan, Chiapas.

112 OFFICIAL GAZETTE Monday, January 6, 2025
From Pijijiapan, Chiapas. to Huixtla, Chiapas.
From Huixtla, Chiapas. to Tapachula, Chiapas.
From Tapachula, Chiapas. to Ciudad Hidalgo, Chiapas.

Regarding carriers heading to Belize, from Paso del Toro, they must follow the following route:
From Paso del Toro, Veracruz. to Alvarado, Veracruz.
From Alvarado, Veracruz. to Tula, Veracruz.
From Tula, Veracruz. to San Andrés, Veracruz.
From San Andrés, Veracruz. to Acayucan, Veracruz.
From Acayucan, Veracruz. to Minatitlán, Veracruz.
From Minatitlán, Veracruz. to Coatzacoalcos, Veracruz.
From Coatzacoalcos, Veracruz. to Cárdenas, Tabasco.
From Cárdenas, Tabasco. to Villahermosa, Tabasco.
From Villahermosa, Tabasco. to Escárcega, Campeche.
From Escárcega, Campeche. to Subteniente López, Quintana Roo.

To carry out the route from Ciudad Reynosa or Matamoros, only by the Lucio Blanco-Los Indios customs section to Ciudad Hidalgo, Chiapas, the carrier 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 Lucio Blanco-Los Indios customs section to Belize, the carrier must use federal highways 97, 101, 132, 180, 180D and 186.

b) Carriers coming from the Colombia customs must use border highway number 2 until joining federal highway 97 of Reynosa, having to use the highways indicated in the last two paragraphs of subsection a) of this fraction, as applicable:

From Ojinaga, Chihuahua. to Camargo, Chihuahua.
From Camargo, Chihuahua. to Jiménez, Chihuahua.
From Jiménez, Chihuahua. to Entronque San Rafael, Durango.
From Entronque San Rafael, Durango. to Entronque Ceballos, Durango.
From Entronque Ceballos. Durango. to Cartagena, Durango.
From Cartagena, Durango. to Bermejillo, Durango.
From Bermejillo, Durango. to Entronque El Vergel, Durango.
From Entronque El Vergel, Durango. to Entronque Pedriceña, Durango.
From Entronque Pedriceña, Durango. to Entronque Cuencamé, Durango.
From Entronque Cuencamé, Durango. to Entronque San Isidro, Zacatecas.
From Entronque San Isidro, Zacatecas. to Libramiento de Fresnillo, Zacatecas.
From Libramiento de Fresnillo, Zacatecas. to La Providencia, Zacatecas.
From La Providencia, Zacatecas. to Entronque Víctor Rosales, Zacatecas.
From Entronque Víctor Rosales, Zacatecas. to Libramiento de Víctor Rosales, Zacatecas.
From Libramiento de Víctor Rosales, Zacatecas. to Entronque Calera, Zacatecas.
From Entronque Calera, Zacatecas. to Entronque Buena Vista, Querétaro.
From Entronque Buena Vista, Querétaro. to Libramiento de Querétaro.
From Libramiento de Querétaro. to Entronque El Colorado, Querétaro.
From Entronque El Colorado, Querétaro. to Palmillas, Querétaro.
From Palmillas, Querétaro. to Entronque Jilotepec, México.
From Entronque Jilotepec, México. to Libramiento Norte de la Ciudad de México (Entronque Jilotepec - Entronque Autopista México Puebla).

Monday, January 6, 2025 OFFICIAL GAZETTE 113
From Libramiento Norte de la Ciudad de México
(Entronque Jilotepec - Entronque Autopista
México Puebla). to Entronque Libramiento Norte de la Ciudad de México Entronque Puebla.
From Entronque Libramiento Norte de la Ciudad de México Entronque Puebla. to Entronque Puebla.
From Entronque Puebla. to Entronque Acatzingo, Puebla.
From Entronque Acatzingo, Puebla. to Ciudad Mendoza, Veracruz.
From Ciudad Mendoza, Veracruz. to Entronque la Luz, Veracruz.
From Entronque la Luz, Veracruz. to Entronque Córdoba, Veracruz.
From Entronque Córdoba, Veracruz. to Entronque La Tinaja, Veracruz.
From Entronque La Tinaja, Veracruz. to Entronque Isla, Veracruz.
From Entronque Isla, Veracruz. to Cosoleacaque, Veracruz.
From Cosoleacaque, Veracruz. to Entronque Minatitlán, Veracruz.
From Entronque Minatitlán, Veracruz. to Nuevo Teapa, Veracruz.

Regarding carriers heading to Guatemala, they must follow the following route from Nuevo Teapa:
From Nuevo Teapa, Veracruz. to Entronque Las Choapas, Veracruz.
From Entronque Las Choapas, Veracruz. to Entronque Nuevo Sacrificio, Veracruz.
From Entronque Nuevo Sacrificio, Veracruz. to Entronque Raudales, Chiapas.
From Entronque Raudales, Chiapas. to San Antonio, Chiapas.
From San Antonio, Chiapas. to Entronque Ocozocuautla, Chiapas.
From Entronque Ocozocuautla, Chiapas. to Entronque Montes Azules, Chiapas.
From Entronque Montes Azules, Chiapas. to Entronque Jiquipilas, Chiapas.
From Entronque Jiquipilas, Chiapas. to Entronque Tierra y Libertad, Chiapas.
From Entronque Tierra y Libertad, Chiapas. to Entronque, Arriaga, Chiapas.
From Entronque Arriaga, Chiapas. to Ciudad Hidalgo, Chiapas.

c) Regarding carriers heading to Subteniente López, they must follow the following route from Nuevo Teapa:
From Nuevo Teapa, Veracruz. to Entronque Agua Dulce, Veracruz.
From Entronque Agua Dulce, Veracruz. to Entronque Chontalpa, Tabasco.
From Entronque Chontalpa, Tabasco. to Villahermosa, Tabasco.
From Villahermosa, Tabasco. to Entronque El Barril, Tabasco.
From Entronque El Barril, Tabasco. to Entronque Emiliano Zapata, Chiapas.
From Entronque Emiliano Zapata, Chiapas. to San Marco, Campeche.
From San Marco, Campeche. to Subteniente López, Quintana Roo.

To carry out the route from Ojinaga to Ciudad Hidalgo, Chiapas, the carrier 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 carrier must use federal highways 18, 45D, 49D, 49, 40D, 40, 57D, M40D, 150D, 145D, 180D, 180 and 186.

Regarding carriers that 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 20, 2024.- In substitution for the absence of the Head of the Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona signs.- Rubric.

114 OFFICIAL GAZETTE Monday, January 6, 2025

ANNEX 17 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025

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
I. 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.
V. 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:
a) Lard and fats. b) Beer. c) Cigarettes. d) Plywood. e) Diapers. f) Textiles. g) Accessories for the clothing industry, suitcases, shoes and others. h) Footwear. i) Tools. j) Bicycles. k) Toys.

I. 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	Concentrated liquid coffee extract, even if presented frozen.	00 Concentrated liquid coffee extract, even if presented frozen.
2101.11.99	Others.	01 Instant coffee without flavoring.
	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.

Monday, January 6, 2025 OFFICIAL GAZETTE 115

II. Used tires and goods:

Tariff fraction and NICO	Description	Note
4004.00.02	Worn, unusable tires or covers.	00 Worn, 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 what is included in the 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 without tires, with an external diameter inferior or equal to 70 cm, except what is included in the 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	Clothing articles.	00 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 Intersecretarial Commission for the Control of the Process and Use of Pesticides, Fertilizers and Toxic Substances, published in the DOF on December 26, 2020 and its subsequent modifications, 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.

V. 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 Secretariat 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.

116 OFFICIAL GAZETTE Monday, January 6, 2025

	02 Cartridges for riveting pistols and similar or for stun guns.
	99 Others.
9306.90.03	Parts; bombs or grenades.

Monday, January 6, 2025 OFFICIAL GAZETTE 117

02 Parts.
9306.90.99 | Others. | 00 Others.
9307.00.01 | Sabers, swords, bayonets, lances and other white weapons, their parts and scabbards. | 00 Sabers, swords, bayonets, lances and other white 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 (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,4,7,7atetrahydro-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 (Leptofos).
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 articles, containing drawings, figures or illustrations that represent childhood in a denigrating or ridiculous manner, in attitudes of incitement to violence, to 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 articles, containing drawings, figures or illustrations that represent childhood in a denigrating or ridiculous manner, in attitudes of incitement to violence, to self-destruction or in any other form of antisocial behavior, known as Garbage Pail Kids, for example, printed by any company or trade name.

118 OFFICIAL GAZETTE Monday, January 6, 2025

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 inferior 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 inferior 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, to reproduce only sound.
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 receiver, or inputs for Bluethooth or USB.	00 AM-FM radio receivers, even if they include civil band radio transmitters-receivers or satellite signal receiver, or inputs for Bluethooth 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 inferior 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 inferior 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 superior to 35.56 cm (14 inches), except high definition, projection type and those included in tariff fraction 8528.72.06.	00 With screen superior to 35.56 cm (14 inches), except high definition, projection type and those included in tariff fraction 8528.72.06.

Monday, January 6, 2025 OFFICIAL GAZETTE 119

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 | Flat screen, even those recognizable as designed for automobiles. | 00 Flat screen, even those recognizable as designed for automobiles.

IX. Regarding the following goods:
a) Lard 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	Solar stearin, lard oil, oleostearin, oleomargarine and tallow oil, not emulsified, mixed or prepared in any other way.	00 Solar 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 from the treatment of fats or waxes, animal or vegetable.	00 Degras; residues from the treatment of fats or waxes, animal or vegetable.

120 OFFICIAL GAZETTE Monday, January 6, 2025

b) Beer:
Tariff Fraction and NICO Description Note
2203.00.01 Malt beer.
00 Malt beer.

c) 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.

d) Plywood:
Tariff Fraction and NICO Description Note
4412.10.01 Of bamboo.
00 Of bamboo.
4412.31.01
Having at least one external veneer 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 Having at least one external veneer 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, having at least one external veneer 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, having at least one external veneer 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.).

Monday, January 6, 2025 OFFICIAL GAZETTE 121

4412.34.91
Others, having at least one external veneer of wood other than coniferous, not specified in subheading 4412.33. 00 Others, having at least one external veneer of wood other than coniferous, not specified in subheading 4412.33.
4412.39.91 Others, with both external veneers of coniferous wood.
01 Denominated plywood.
99 Others.
4412.41.01 Having at least one external veneer of tropical woods.
01 Having at least one particle board.
02
Having at least one veneer 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, SaquiSaqui, Sepetir, Sipo, Sucupira, Suren, Tauari, Teak, Tiamara, Tola, Virola, White Lauan, White Meranti, White Seraya, Yellow Meranti. 99 Others.
4412.42.91 Others, having at least one external veneer of wood other than coniferous.
01 Having at least one particle board.
99 Others.
4412.49.91 Others, with both external veneers of coniferous wood.
01 Having at least one particle board.
99 Others.
4412.51.01 Having at least one external veneer of tropical woods.
01
Having at least one veneer 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, SaquiSaqui, Sepetir, Sipo, Sucupira, Suren, Tauari, Teak, Tiamara, Tola, Virola, White Lauan, White Meranti, White Seraya, Yellow Meranti. 99 Others.

122 OFFICIAL GAZETTE Monday, January 6, 2025

4412.52.91 Others, having at least one external veneer of wood other than coniferous.
00 Others, having at least one external veneer of wood other than coniferous.
4412.59.91 Others, with both external veneers of coniferous wood.
00 Others, with both external veneers of coniferous wood.
4412.91.01 Having at least one external veneer of tropical woods.
01 Having at least one particle board.
02
Having at least one veneer 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, SaquiSaqui, Sepetir, Sipo, Sucupira, Suren, Tauari, Teak, Tiamara, Tola, Virola, White Lauan, White Meranti, White Seraya, Yellow Meranti. 99 Others.
4412.92.91 Others, having at least one external veneer of wood other than coniferous.
01 Having at least one particle board.
99 Others.
4412.99.91 Others, with both external veneers of coniferous wood.
01 Having at least one particle board.
99 Others.

e) 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.

f) Textile:
Tariff Fraction and NICO Description Note
5208.12.01 Of plain weave, weighing more than 100 g/m².
00 Of plain weave, weighing more than 100 g/m².
5208.32.01 Of plain weave, weighing more than 100 g/m².
00 Of plain weave, weighing more than 100 g/m².
5209.12.01 Of twill weave, including cross twill, of weight not exceeding 4.
00 Of twill weave, including cross twill, of weight not exceeding 4.

Monday, January 6, 2025 OFFICIAL GAZETTE 123

5209.19.91 Other fabrics.
00 Other fabrics.
5209.32.01 Of twill weave, including cross twill, of weight not exceeding 4.
00 Of twill weave, including cross twill, of weight not exceeding 4.
5209.39.91 Other fabrics.
01 Of twill weave.
5209.43.91 Other twill weave fabrics, including cross twill, of weight not exceeding 4.
00 Other twill weave fabrics, including cross twill, of weight not exceeding 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 polyester staple fibers, of plain weave.
01 Weighing 90 g/m² or less.
99 Others.
5516.92.01 Dyed.
00 Dyed.
5703.31.01 Tufted.
99 Others.
5703.39.99 Others.
99 Others.
5801.31.01 Velvet and flocked fabrics, not cut.
00 Velvet and flocked fabrics, not cut.
5806.32.01 Of synthetic or artificial filaments.
00 Of synthetic or artificial filaments.
6001.10.03 Long pile fabrics.
01 Raw or bleached.
99 Others.
6001.92.01 Of synthetic or artificial filaments.
01 Of synthetic fibers, raw or bleached.
02 Of artificial fibers, raw or bleached.
99 Others.
6006.41.01 Raw or bleached.
00 Raw or bleached.
6006.42.01 Dyed.
00 Dyed.

124 OFFICIAL GAZETTE Monday, January 6, 2025

6006.43.01 With yarns of different colors.
00 With yarns of different colors.
6006.44.01 Printed.
00 Printed.
6102.30.99 Others.
99 Others.
6105.10.02 Of cotton.
01 Sports shirts, for men.
02 Sports shirts, for boys.
6106.10.02 Of cotton.
01 Sports shirts, for women.
02 Sports shirts, for girls.
6108.21.03 Of cotton.
01 For women.
99 Others.
6109.10.03 Of cotton.
01 For men and women.
99 Others.
6110.11.03 Of wool.
01 For men and women.
99 Others.
6110.20.05 Of cotton.
01 For men and women, sweaters, pullovers and vests.
91 Other sweaters, pullovers and vests.
6110.30.01 Constructed with 9 or fewer stitches per 2cm, measured in the horizontal direction, except vests.
01 For men and women.
99 Others.
6110.30.99 Others.
02 With a wool or fine hair content greater than or equal to 23% by weight, for men and women.
03 With a wool or fine hair content greater than or equal to 23% by weight, for boys and girls.
91 Other sweatshirts with a fastening device.
99 Others.
6110.90.91 Of other textile materials.
01 With a silk content greater than or equal to 70% by weight.
99 Others.
6112.11.01 Of cotton.
00 Of cotton.
6112.41.01 Of synthetic fibers.
01 For women.
99 Others.

Monday, January 6, 2025 OFFICIAL GAZETTE 125

6115.10.01 Tights, panty-hose, leotards and stockings, of progressive compression (e.g., stockings for varicose veins).
00 Tights, panty-hose, leotards and stockings, of progressive compression (e.g., stockings for varicose veins).
6115.21.01 Of synthetic fibers, of a fineness less than 67 decitex per single yarn.
00 Of synthetic fibers, of a fineness less than 67 decitex per single yarn.
6115.94.01 Of wool or fine hair.
00 Of wool or fine hair.
6115.95.01 Of cotton.
01 With lace or net content.
99 Others.
6115.96.01 Of synthetic fibers.
01 With lace or net content.
99 Others.
6115.99.91 Of other textile materials.
00 Of other textile materials.
6201.40.01
With a down and feather content 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 plumage content greater than or equal to 10% by weight. 00 With a down and feather content 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 plumage content greater than or equal to 10% by weight.
6201.40.02 With a wool or fine hair content greater than or equal to 36% by weight, except those included in tariff fraction 6201.40.01.
00 With a wool or fine hair content greater than or equal to 36% by weight, except those included in tariff fraction 6201.40.01.
6201.40.99 Others.
01 For men.
02 For boys.
6202.40.99 Others.
01 For women.
02 For girls.
6203.22.01 Of cotton.
00 Of cotton.
6204.22.01 Of cotton.
00 Of cotton.
6207.91.01 Of cotton.
00 Of cotton.
6210.20.91 Other garments of the types mentioned in heading 62.01.
00 Other garments of the types mentioned in heading 62.01.

126 OFFICIAL GAZETTE Monday, January 6, 2025

6210.30.91 Other garments of the types mentioned in heading 62.02.
00 Other garments of the types mentioned in heading 62.02.
6215.10.01 Of silk or silk waste.
00 Of silk or silk waste.
6215.20.01 Of synthetic or artificial filaments.
00 Of synthetic or artificial filaments.
6301.30.01 Cotton blankets (except electric).
00 Cotton blankets (except electric).
6301.40.01 Synthetic fiber blankets (except electric).
00 Synthetic fiber blankets (except electric).
6301.90.91 Other blankets.
00 Other blankets.
6302.22.01 Of synthetic or artificial filaments.
01 Duvet covers and mattress covers, of width 160 cm or less.
02 Duvet covers and mattress covers, of width greater than 160 cm but 210 cm or less.
03 Duvet covers and mattress covers, of width greater than 210 cm but 240 cm or less.
04 Duvet covers and mattress covers, of width greater than 240 cm.
05 Sheet, of width 160 cm or less.
06 Sheet, of width greater than 160 cm but 210 cm or less.
07 Sheet, of width greater than 210 cm but 240 cm or less.
08 Sheet, of width greater than 240 cm.
99 Others.

g) Accessories for the clothing industry, suitcases, shoes and others:
Tariff Fraction and NICO Description Note
5807.10.01 Fabrics.
00 Fabrics.
5807.90.99 Others.
00 Others.
7319.40.01 Safety pins and other pins.
00 Safety pins and other pins.
7419.80.99 Others.
99 Others.
8308.90.91 Others, including parts.
00 Others, including parts.
9606.10.01 Snap fasteners and parts thereof.
00 Snap fasteners and parts thereof.

Monday, January 6, 2025 OFFICIAL GAZETTE 127

9606.22.01 Of base metal, not covered with textile material.
00 Of base metal, not covered with textile material.
9607.30.01 Button molds and other button parts; button blanks.
00 Button molds and other button parts; button blanks.
9607.11.01 With teeth of base metal.
00 With teeth of base metal.
9607.19.99 Others.
00 Others.
9607.20.01 Parts.
00 Parts.

h) Footwear:
Tariff Fraction and NICO Description Note
6401.10.01 Footwear with protective metal toe caps.
01 For men, adults and youths, and women, adults and youths.
99 Others.
6401.99.99 Others.
01
With sole and upper covered (including accessories or reinforcements) with rubber or plastic in more than 90%, except those recognizable for use for industrial protection or protection against bad weather. 02 That cover the knee.
6402.12.01 Ski boots and snowboard boots.
00 Ski boots and snowboard boots.
6402.19.01
For men, adults and youths, with the upper (vamp) having 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 vamp. 00 For men, adults and youths, with the upper (vamp) having 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 vamp.
6402.19.99 Others.
01
Footwear for women, adults and youths, with the upper (vamp) 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 vamp. 02 Footwear for children, girls or infants with the upper (vamp) 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 vamp.
6402.91.02 With protective metal toe caps.
00 With protective metal toe caps.
6402.99.06 With protective metal toe caps.
01 For men, adults and youths, and women, adults and youths.
99 Others.

128 OFFICIAL GAZETTE Monday, January 6, 2025

6402.99.91 Others, for men, adults and youths.
00 Others, for men, adults and youths.
6402.99.92 Others, for women, adults and youths.
00 Others, for women, adults and youths.
6402.99.93 Others, for boys and girls.
00 Others, for boys and girls.
6403.12.01 Ski boots and snowboard boots.
00 Ski boots and snowboard boots.
6403.19.02 For men, adults and youths, except Welt construction.
00 For men, adults and youths, except Welt construction.
6403.19.99 Others.
01 For men, adults and youths, of Welt construction.
99 Others.
6403.20.01 Footwear with natural leather sole and upper of natural leather strips passing over the instep and surrounding the big toe.
00 Footwear with natural leather sole and upper of natural leather strips passing over the instep and surrounding the big toe.
6403.51.05 That cover the ankle.
01 For men, adults and youths, of Welt construction.
02 For men, adults and youths, except those included in commercial identification number 6403.51.05.01.
6403.59.99 Others.
01 For men, adults and youths, of Welt construction.
91 Others for men, adults and youths.
6403.91.04 With wooden insole or platform, without insoles or protective metal toe caps.
00 With wooden insole or platform, without insoles or protective metal toe caps.
6403.91.12 Of Welt construction.
01 For men, adults and youths, women, adults and youths.
6403.99.01 Of Welt construction.
00 Of Welt construction.
6403.99.06 With wooden insole or platform, without insoles or protective metal toe caps.
00 With wooden insole or platform, without insoles or protective metal toe caps.
6403.99.91 Others for boys, girls or infants.
00 Others for boys, girls or infants.
6403.99.99 Others.
01 For men, adults and youths.
02 For women, adults and youths.

Monday, January 6, 2025 OFFICIAL GAZETTE 129

6404.19.02
For women, adults and youths, except that which has a band or similar application glued or molded to the sole and overlapping the vamp and those included in tariff fraction 6404.19.08. 00 For women, adults and youths, except that which has a band or similar application glued or molded to the sole and overlapping the vamp and those included in tariff fraction 6404.19.08.
6404.19.99 Others.
01
For men, adults and youths, except that which has a band or similar application glued or molded to the sole and overlapping the vamp and those included in commercial identification number 6404.19.99.06. 02 For boys or girls, except that which has a band or similar application glued or molded to the sole and overlapping the vamp and sandals. 03 For infants, except that which has a band or similar application glued or molded to the sole and overlapping the vamp and sandals.
6404.20.01 Footwear with sole of natural or regenerated leather.
01 For men, adults and youths.
02 For women, adults and youths.
99 Others.
6405.10.01 With upper of natural or regenerated leather.
00 With upper of natural or regenerated leather.
6405.20.01 With sole of wood or cork.
00 With sole of wood or cork.
6405.20.02 With sole and upper of wool felt.
00 With sole and upper of wool felt.
6405.90.99 Others.
01 Disposable footwear.
99 Others.
6406.10.08 Footwear uppers (vamps).
01 Of leather or skin, not shaped or molded.
02 Of textile material, not shaped or molded.
99 Others.
6406.10.09 Parts of footwear uppers.
01 Of leather or skin.
02 Of textile material.
99 Others.
6406.90.02 Ankle boots, spats and similar articles and parts thereof.
00 Ankle boots, spats and similar articles and parts thereof.
6406.90.99 Others.
00 Others.

i) Tools:
Tariff Fraction and NICO Description Note
6804.22.91 Of other bonded abrasives or of ceramic.
99 Others.
6805.20.01 With support constituted only by paper or cardboard.
00 With support constituted only by paper or cardboard.

130 OFFICIAL GAZETTE Monday, January 6, 2025

8201.40.01 Axes, hatchets and similar tools with cutting edge.
00 Axes, hatchets and similar tools with cutting edge.
8201.90.03 Pitchforks with more than five tines.
00 Pitchforks with more than five tines.
8202.20.01 Band saw blades.
00 Band saw blades.
8202.31.01 With outside diameter 800 mm or less.
00 With outside diameter 800 mm or less.
8202.91.04 Straight saw blades for working metal.
01 Hacksaws.
8203.20.99 Others.
00 Others.
8204.11.01 Ratchet wrenches, except those included in tariff fraction 8204.11.02.
00 Ratchet wrenches, except those included in tariff fraction 8204.11.02.
8204.11.99 Others.
00 Others.
8204.12.99 Others.
99 Others.
8204.20.99 Others.
00 Others.
8205.20.01 Hammers and mallets.
00 Hammers and mallets.
8205.40.99 Others.
00 Others.
8205.59.99 Others.
99 Others.
8207.40.04 Threading tools (even for tapping).
01 Taps with diameter equal to or less than 50.8 mm.
8207.50.07 Drilling tools.
99 Others.
8207.60.06 Reaming or broaching tools.
99 Others.
8207.80.01 Turning tools.
00 Turning tools.
8208.30.02 For kitchen appliances or food industry machines.
01 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.
01 Sliding calipers or Vernier calipers.

9017.80.99 The others.
01 Measuring tapes, steel, up to 10 m in length (Tape measures).
9603.40.01
Brushes and paintbrushes for painting, plastering, varnishing or similar (except those of subheading 9603.30); pads or wristlets and rollers, for painting. 00 Brushes and paintbrushes for painting, plastering, varnishing or similar (except those of subheading 9603.30); pads or wristlets and rollers, for painting. j) Bicycles:
Fraction
Tariff and NICO Description Note
4013.20.01 Of the types used in bicycles.
00 Of the types used in bicycles.
8712.00.05 Bicycles and other velocipedes (including delivery tricycles),
without motor.
01 Racing bicycles.
02 Children's bicycles.
03 Bicycles, except those included in the commercial identification numbers
8712.00.05.01 and 8712.00.05.02.
99 The others.
8714.91.01 Frames and forks, and their parts.
01 Frames, even combined with fork (Fork).
02 Parts for frame.
03 Forks (Fork) and their parts.
8714.92.01 Rims and spokes.
00 Rims and spokes.
8714.93.01 Hubs without brakes and free sprockets.
00 Hubs without brakes and free sprockets.
8714.94.01 Back-pedal brake masses.
00 Back-pedal brake masses.
8714.94.99 The others.
00 The others.
8714.95.01 Saddles (seats).
00 Saddles (seats).
8714.96.01 Pedals and pedal mechanisms, and their parts.
00 Pedals and pedal mechanisms, and their parts.
8714.99.99 The others.
00 The others. k) Toys:
Fraction
Tariff and NICO Description Note
9503.00.01 Tricycles or pedal or lever scooters.
00 Tricycles or pedal or lever scooters.

132 OFFICIAL GAZETTE Monday, January 6, 2025
9503.00.02
With wheels, designed to be driven by children, powered by them or by another person, or operated by rechargeable batteries up to 12 V, except, in both cases, what is included in tariff fraction 9503.00.01. 00 With wheels, designed to be driven by children, powered by them or by another person, or operated by rechargeable batteries up to 12 V, except, in both cases, what is included in tariff fraction 9503.00.01. 9503.00.04 Dolls and figures representing only human beings, even dressed, containing mechanisms operated electrically or electronically, except what is included in tariff fraction 9503.00.05. 00 Dolls and figures representing only human beings, even dressed, containing mechanisms operated electrically or electronically, except what is included in tariff fraction 9503.00.05. 9503.00.08 Therapeutic-pedagogical toys, recognizable as designed exclusively for clinical uses, to correct psychomotor dysfunctions or slow learning problems, in institutions of special education or similar. 00 Therapeutic-pedagogical toys, recognizable as designed exclusively for clinical uses, to correct psychomotor dysfunctions or slow learning problems, in institutions of special education or similar. 9503.00.10 Scaled models for assembly, even those with electronic or electrical components, except what is included in tariff fraction 9503.00.07. 00 Scaled models for assembly, even those with electronic or electrical components, except what is included in tariff fraction 9503.00.07.
9503.00.11 Construction games or kits; other construction toys.
00 Construction games or kits; other construction toys.
9503.00.12 Toys representing animals or non-human beings, stuffed.
00 Toys representing animals or non-human beings, stuffed.
9503.00.15 Musical instruments and devices, toy.
00 Musical instruments and devices, toy.
9503.00.16 Paper or cardboard puzzles.
00 Paper or cardboard puzzles.
9503.00.20
Toys and models, with motor, except what is 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.
00
Toys and models, with motor, except what is 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.
00 Preparations of plastic materials, or rubber, recognizable as designed to form balloons by inflation.

Monday, January 6, 2025 OFFICIAL GAZETTE 133
9503.00.23
Inflatable toys, including toy balls manufactured exclusively of plastic materials, except what is included in tariff fraction 9503.00.22. 01 Metalized plastic balloons. 99 The others. 9503.00.26 Toys recognizable as designed exclusively for launching water, except those included in tariff fraction 9503.00.25. 00 Toys recognizable as designed exclusively for launching water, except those included in tariff fraction 9503.00.25. 9503.00.30 Parts and accessories of dolls and figures representing only human beings, except what is included in the tariff fractions 9503.00.28 and 9503.00.29. 00 Parts and accessories of dolls and figures representing only human beings, except what is 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. 00 The other toys with wheels designed to be driven by children; cars and wheelchairs for dolls or figures. 9503.00.93 The other toys representing animals or non-human beings, unstuffed. 00 The other toys representing animals or non-human beings, unstuffed.
9503.00.99 The others.
01
Games that imitate beauty preparations, makeup or manicure.
99 The others.
9504.50.04
Video game consoles and machines, except those of subheading 9504.30 and what is included in tariff fraction 9504.50.03. 01 Video game consoles and machines. 02 Cartridges containing programs for video game consoles and machines of video games.
9504.90.99 The others.
00 The others.
9505.10.01 Artificial trees for Christmas parties.
00 Artificial trees for Christmas parties.
9505.10.99 The others.
00 The others.
Respectfully.
Mexico City, December 20, 2024.- In substitution for the absence of the Head of the Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona, signs.- Rubric.

134 OFFICIAL GAZETTE Monday, January 6, 2025
ANNEX 18 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025
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 customs regime are made known, as indicated below:
I. Arms.
II. Ammunition.
III. Explosive goods.
IV. Radioactive.
V. Radiating.
VI. Nuclear and contaminants.
VII. Chemical precursors and essential chemicals.
VIII. Diamonds, brilliants, rubies, sapphires, emeralds and natural or cultured pearls or the manufactures
of jewelry made with precious metals or with the stones or pearls mentioned.
IX. Watches.
X. Articles of jade, coral, ivory and amber.
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 introduced by individuals 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 latter tariff fractions, have registration in the enterprise certification scheme in any modality. Respectfully. Mexico City, December 20, 2024.- In substitution for the absence of the Head of the Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona, signs.- Rubric.

Monday, January 6, 2025 OFFICIAL GAZETTE 135
ANNEX 19 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025
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 are made known, as indicated below:
I. Date of entry of the goods into national territory (importation).
II. Customs declaration key.
III. Type of operation.
IV. Customs declaration number.
V. 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.
X. 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
held by the goods in one, two or three of their alphanumeric characters, or in 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 customs declaration, in the CFDI or equivalent document, in the shipping document or in relation that, if applicable, has been attached to the customs declaration.
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 printout of the electronic payment
according to Annex 22, appendix 23.
XXVII. QR code, payment or compliance verifier.
XXVIII. INCOTERM.
XXIX. Decrementables, in accordance with article 66 of the Law (transport decrementables,
decrementables insurance, load decrementables, unloading decrementables and other decrementables). Respectfully. Mexico City, December 20, 2024.- In substitution for the absence of the Head of the Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona, signs.- Rubric.

136 OFFICIAL GAZETTE Monday, January 6, 2025
ANNEX 20 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025
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 for which the nominative or mixed trademark must be declared are made known, as indicated below:
Content
I. Regarding the customs regimes of definitive import, temporary import and fiscal
deposit.
II. Regarding the customs regime of definitive export.
I. Regarding the customs regimes of definitive import, temporary import and fiscal
deposit:
Fraction
Tariff and NICO Description Note
2203.00.01 Malt beer.
00 Malt beer.
2204.10.02 Sparkling wine.
01 Champagne.
99 The others.
2204.21.04 In containers with capacity less than or equal to 2 l.
01
Wines, whose alcoholic strength is greater than 14 centesimal degrees Gay-Lussac but less than or equal to 20 centesimal degrees Gay-Lussac, at temperature of 15°C. 02 Red, rosé, claret or white wines, whose alcoholic strength is up to 14 centesimal degrees Gay-Lussac, at temperature of 15°C. 99 The others.
2204.29.99 The others.
00 The others.
2204.30.91 The other grape musts.
00 The other grape musts.
2205.10.02 In containers with capacity less than or equal to 2 l.
00 In containers with capacity less than or equal to 2 l.
2205.90.99 The others.
00 The others.
2206.00.91
The other fermented beverages (for example: cider, perry, honey wine, sake); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not expressed nor included elsewhere. 01 Refreshing drinks based on a mixture of lemonade and beer or wine, or a mixture of beer and wine (wine coolers). 99 The others.
2207.10.01 Ethyl alcohol undenatured with volumetric alcoholic strength
greater than or equal to 80% vol.
00 Ethyl alcohol undenatured with volumetric alcoholic strength greater than or equal to 80% vol.
2207.20.01 Ethyl alcohol and spirits denatured, of any
strength.
00 Ethyl alcohol and spirits denatured, of any strength.

Monday, January 6, 2025 OFFICIAL GAZETTE 137
2208.20.01 Cognac.
00 Cognac.
2208.20.02
Brandy or Wainbrand whose alcoholic strength is greater than or equal to 37.5 centesimal degrees Gay-Lussac, with a quantity total of volatile substances that are not ethyl and methyl alcohols greater than 200 g/hl of alcohol at 100% vol. 00 Brandy or Wainbrand whose alcoholic strength is greater than or equal to
37.5 centesimal degrees Gay-Lussac, with a total quantity of
volatile substances that are not ethyl and methyl alcohols greater than 200 g/hl of alcohol at 100% vol. 2208.20.03 Pure distillates of grapes, whose alcoholic strength is greater than or equal to 80 centesimal degrees Gay-Lussac, at temperature of 15°C, in bulk. 00 Pure distillates of grapes, whose alcoholic strength is greater than or equal to 80 centesimal degrees Gay-Lussac, at temperature of 15°C, at bulk.
2208.20.99 The others.
00 The others.
2208.30.05 Whisky.
01 Canadian whisky (Canadian whiskey).
02 Whisky whose alcoholic strength is greater than 53 degrees centesimal Gay-Lussac at temperature of 15°C, in bulk. 03 Whisky or Whiskey whose alcoholic strength is equal to or greater than 40 centesimal degrees Gay-Lussac, distilled at less than 94.8% vol. 04 Tennessee whisky or Bourbon whisky. 99 The others.
2208.40.02 Rum and other spirits derived from the distillation, prior
to fermentation, of products of the sugar cane.
01 Rum.
99 The others.
2208.50.01 Gin and geneva.
00 Gin and geneva.
2208.60.01 Vodka.
00 Vodka.
2208.70.03 Liqueurs.
01
Of more than 14 degrees not exceeding 23 centesimal degrees Gay- Lussac at temperature of 15°C, in earthenware, pottery or glass, except what is included in the commercial identification number 2208.70.03.02. 02 Liqueurs containing spirits, or distillates, of agave. 99 The others.
2208.90.01 Ethyl alcohol.
00 Ethyl alcohol.
2208.90.99 The others.
91 The other alcoholic beverages containing spirits, or distillates, of agave.
99 The others.

138 OFFICIAL GAZETTE Monday, January 6, 2025
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.
3003.20.01 Medicaments based on two or more antibiotics, even when
containing vitamins or other products.
00 Medicaments based on two or more antibiotics, even when containing vitamins or other products.
3003.20.99 The others.
00 The others.
3003.31.02 Containing insulin.
00 Containing insulin.
3003.39.01 Anesthetics based on 2-diethylamino- 2,6-acetoxylylide (Lidocaine) at
2% with 1-noradrenaline.
00 Anesthetics based on 2-diethylamino- 2,6-acetoxylylide (Lidocaine) at 2% with 1-noradrenaline.
3003.39.99 The others.
01 Medicaments containing erythropoietin.
99 The others.
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.
3003.49.03 Preparations based on vincristine sulfate.
00 Preparations based on vincristine sulfate.
3003.49.99 The others.
01 Preparations based on diacetylmorphine (Heroin) or its salts or its derivatives.
99 The others.
3003.60.91
The others, containing the active principles against malaria (paludism) described in Note 2 of subheading of the present
Chapter.
00 The others, containing the active principles against malaria (paludism) described in Note 2 of subheading of the present Chapter.
3003.90.01 Preparations based on soda lime.
00 Preparations based on soda lime.
3003.90.02 Isotonic glucose solution.
00 Isotonic glucose solution.
3003.90.03 Preparations based on hydrolyzed proteins.
00 Preparations based on hydrolyzed proteins.
3003.90.04 Tioleico RV 100.
00 Tioleico RV 100.
3003.90.08 Unsaponifiable of corn germ oil.
00 Unsaponifiable of corn germ oil.

Monday, January 6, 2025 OFFICIAL GAZETTE 139
3003.90.09 Preparation based on kallikrein inhibiting polypeptide.
00 Preparation based on kallikrein inhibiting polypeptide.
3003.90.10 Lyophilized preparation based on 5-Ethyl-5(1-methylbutyl)-2-
thiobarbituric acid sodium salt (Sodium Thiopental).
00 Lyophilized preparation based on 5-Ethyl-5(1-methylbutyl)-2-thiobarbituric acid sodium salt (Sodium Thiopental).
3003.90.11 Colloidal solution of depolymerized gelatin polymers,
containing additionally sodium, potassium and calcium chlorides.
00 Colloidal solution of depolymerized gelatin polymers, containing additionally sodium, potassium and calcium chlorides.
3003.90.12 Homeopathic medicaments.
00 Homeopathic medicaments.
3003.90.13 Preparation of sodium or magnesium hydroxyaluminum and sorbitol.
00 Preparation of sodium or magnesium hydroxyaluminum and sorbitol.
3003.90.14 Powder formed with skim milk and dimethyl polysiloxane.
00 Powder formed with skim milk and dimethyl polysiloxane.
3003.90.15 Mixture of adonis, convallaria, oleander and scilla glucosides.
00 Mixture of adonis, convallaria, oleander and scilla glucosides.
3003.90.16 Preparation based on clostridiopeptidase.
00 Preparation based on clostridiopeptidase.
3003.90.17 Poly(vinylpyrrolidone)-Iodine, in powder, intended for human or
veterinary use.
00 Poly(vinylpyrrolidone)-Iodine, in powder, intended for human or veterinary use.
3003.90.18 Hydromiscible preparation of vitamins A, D and E.
00 Hydromiscible preparation of vitamins A, D and E.
3003.90.19 Granular premix based on nimodipine (Nimotop).
00 Granular premix based on nimodipine (Nimotop).
3003.90.20 Granular premix based on acarbose (Glucobay).
00 Granular premix based on acarbose (Glucobay).
3003.90.21 Disinfectants for mouth, ears, nose or throat.
00 Disinfectants for mouth, ears, nose or throat.
3003.90.22 Antineuritic based on injectable proteolytic enzyme, even
associated with vitamin B1 and B12.
00 Antineuritic based on injectable proteolytic enzyme, even associated with vitamin B1 and B12.
3003.90.99 The others.
00 The others.
3004.10.01 Antibiotic based on sodium piperacillin.
00 Antibiotic based on sodium piperacillin.
3004.10.99 The others.
00 The others.
3004.20.01 Based on cyclosporine.
00 Based on cyclosporine.

140 OFFICIAL GAZETTE Monday, January 6, 2025
3004.20.02 Broad-spectrum medicament based on meropenem.
00 Broad-spectrum medicament based on meropenem.
3004.20.03 Broad-spectrum antibiotic based on imipenem and cilastatin
sodium (Tienam).
00 Broad-spectrum antibiotic based on imipenem and cilastatin sodium (Tienam).
3004.20.99 The others.
00 The others.
3004.31.02 Containing insulin.
01 Injectable solutions.
99 The others.
3004.32.01 Medicaments based on budesonide.
00 Medicaments based on budesonide.
3004.32.99 The others.
00 The others.
3004.39.01 Anesthetics based on 2-diethylamino-2',6'-acetoxylylide (Lidocaine)
at 2% with 1-noradrenaline.
00 Anesthetics based on 2-diethylamino-2',6'-acetoxylylide (Lidocaine) at 2% with 1-noradrenaline.
3004.39.02 Containing somatotropin (somatropin).
00 Containing somatotropin (somatropin).
3004.39.03 Based on octreotide.
00 Based on octreotide.
3004.39.04
Antineoplastic constituted by 6-[O-(1,1-dimethylethyl)-D-serine]-10 deglycinamide-FLHL-2 (amino carbonyl) hydrazine (Goserelin), in biodegradable excipient. 00 Antineoplastic constituted by 6-[O-(1,1-dimethylethyl)-D-serine]-10 deglycinamide-FLHL-2 (amino carbonyl) hydrazine (Goserelin), in biodegradable excipient.
3004.39.05 Ovules based on dinoprostone or prostaglandin E2.
00 Ovules based on dinoprostone or prostaglandin E2.
3004.39.99 The others.
01 Medicaments containing erythropoietin.
99 The others.
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.
3004.49.05 Ophthalmic solutions based on timolol maleate and pilocarpine
hydrochloride.
00 Ophthalmic solutions based on timolol maleate and pilocarpine hydrochloride.

Monday, January 6, 2025 OFFICIAL GAZETTE 141
3004.49.99 Other.
01 Preparations based on diacetylmorphine (Heroin) or its salts or derivatives.
99 Other.
3004.50.01 Medicaments in tablets with multiple cores and delayed disintegration.
00 Medicaments in tablets with multiple cores and delayed disintegration.
3004.50.02 Antineuritics based on proteolytic enzyme associated with vitamins B1 and B12, injectable.
00 Antineuritics based on proteolytic enzyme associated with vitamins B1 and B12, injectable.
3004.50.99 Other.
01 Medicaments based on vitamins, or vitamins with lipotropics, or vitamins with minerals, in soft gelatin capsules, even if presented in tropicalized sachets. 99 Other. 3004.60.91 Other, containing the active principles against malaria (paludism) described in Note 2 of subheading of this Chapter. 00 Other, containing the active principles against malaria (paludism) described in Note 2 of subheading of this Chapter.
3004.90.01 Preparations based on soda lime.
00 Preparations based on soda lime.
3004.90.02 Isotonic glucose solution.
00 Isotonic glucose solution.
3004.90.04 Thioleic RV 100.
00 Thioleic RV 100.
3004.90.05
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. 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 Antineuritic based on injectable proteolytic enzyme.
00 Antineuritic based on injectable proteolytic enzyme.
3004.90.07 Unsaponifiable matter of corn germ oil.
00 Unsaponifiable matter of corn germ oil.
3004.90.08 Lyophilizates based on 5-ethyl-5-(1-methylbutyl)-2-thiobarbituric acid sodium salt (Sodium Thiopental).
00 Lyophilizates based on 5-ethyl-5-(1-methylbutyl)-2-thiobarbituric acid sodium salt (Sodium Thiopental).
3004.90.09 Colloidal solution of depolymerized gelatins, also containing sodium, potassium and calcium chlorides.
00 Colloidal solution of depolymerized gelatins, also containing sodium, potassium and calcium chlorides.

142 OFFICIAL GAZETTE Monday, January 6, 2025
3004.90.11 Preparation of sodium or magnesium hydroxyaluminate and sorbitol.
00 Preparation of sodium or magnesium hydroxyaluminate and sorbitol.
3004.90.12 Medicaments based on triiodomethane, butyl aminobenzoate, essential oil of mint and eugenol.
00 Medicaments based on triiodomethane, butyl aminobenzoate, essential oil of mint and eugenol.
3004.90.13 Medicaments based on sodium fluoride and glycerin.
00 Medicaments based on sodium fluoride and glycerin.
3004.90.14 Aerosol medicaments based on tetracaine hydrochloride and ethyl aminobenzoate.
00 Aerosol medicaments based on tetracaine hydrochloride and ethyl aminobenzoate.
3004.90.15 Preparation based on ethyl chloride.
00 Preparation based on ethyl chloride.
3004.90.16 Medicaments based on 1-(4-hydroxy-3-hydroxymethylphenyl)-2-(terbutylamino)ethanol, in aerosol container.
00 Medicaments based on 1-(4-hydroxy-3-hydroxymethylphenyl)-2-(terbutylamino)ethanol, in aerosol container.
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 Medicaments in tablets based on azathioprine or chlorambucil or melphalan or busulfan or 6-mercaptopurine.
00 Medicaments in tablets based on azathioprine or chlorambucil or melphalan or busulfan or 6-mercaptopurine.
3004.90.19 Injectable solutions based on atracurium besylate or acyclovir.
00 Injectable solutions based on atracurium besylate or acyclovir.
3004.90.20 Medicaments based on imatinib mesylate.
00 Medicaments based on imatinib mesylate.
3004.90.21 Trinitrate of 1,2,3 propanetriol (nitroglycerin) absorbed in lactose.
00 Trinitrate of 1,2,3 propanetriol (nitroglycerin) absorbed in lactose.
3004.90.22 Medicaments containing azidotimidine (Zidovudine).
00 Medicaments containing azidotimidine (Zidovudine).
3004.90.23 Injectable solution based on aprotinin.
00 Injectable solution based on aprotinin.
3004.90.24 Injectable solution based on nimodipine.
00 Injectable solution based on nimodipine.
3004.90.25 Injectable solution based on ciprofloxacin at 0.2%.
00 Injectable solution based on ciprofloxacin at 0.2%.
3004.90.26 Extended-release grageas or immediate-release tablets, both based on nisoldipine.
00 Extended-release grageas or immediate-release tablets, both based on nisoldipine.
3004.90.27 Based on saquinavir.
00 Based on saquinavir.

Monday, January 6, 2025 OFFICIAL GAZETTE 143
3004.90.28 Tablets based on anastrozole.
00 Tablets based on anastrozole.
3004.90.29 Tablets based on bicalutamide.
00 Tablets based on bicalutamide.
3004.90.30 Tablets based on quetiapine.
00 Tablets based on quetiapine.
3004.90.31 Anesthetic based on desflurane.
00 Anesthetic based on desflurane.
3004.90.32 Tablets based on zafirlukast.
00 Tablets based on zafirlukast.
3004.90.34 Tablets based on zolmitriptan.
00 Tablets based on zolmitriptan.
3004.90.35 Based on indinavir sulfate, or amprenavir.
00 Based on indinavir sulfate, or amprenavir.
3004.90.36 Based on finasteride.
00 Based on finasteride.
3004.90.37 Extended-release tablets, based on nifedipine.
00 Extended-release tablets, based on nifedipine.
3004.90.38 Based on octacosanol.
00 Based on octacosanol.
3004.90.39 Medicaments based on minerals, in soft gelatin capsules, even if presented in tropicalized sachets.
00 Medicaments based on minerals, in soft gelatin capsules, even if presented in tropicalized sachets.
3004.90.40 Based on orlistat.
00 Based on orlistat.
3004.90.41 Based on zalcitabine, in tablets.
00 Based on zalcitabine, in tablets.
3004.90.43 Ophthalmic solutions based on: norfloxacin; dorzolamide hydrochloride; or timolol maleate with gellan gum.
00 Ophthalmic solutions based on: norfloxacin; dorzolamide hydrochloride; or timolol maleate with gellan gum.
3004.90.44 Based on famotidine, in tablets or lyophilized wafers.
00 Based on famotidine, in tablets or lyophilized wafers.
3004.90.45 Based on sodium montelukast or rizatriptan benzoate, in tablets.
00 Based on sodium montelukast or rizatriptan benzoate, in tablets.
3004.90.46 Based on etofenamate, in injectable solution.
00 Based on etofenamate, in injectable solution.
3004.90.47 Anesthetic based on 2,6-bis-(1-methylethyl)-phenol (Propofol), sterile injectable emulsion.
00 Anesthetic based on 2,6-bis-(1-methylethyl)-phenol (Propofol), sterile injectable emulsion.
3004.90.48 Medicaments based on cerivastatin, or based on moxifloxacin.
00 Medicaments based on cerivastatin, or based on moxifloxacin.

144 OFFICIAL GAZETTE Monday, January 6, 2025
3004.90.49 Medicaments based on: nelfinavir mesylate; ganciclovir or sodium salt of ganciclovir.
00 Medicaments based on: nelfinavir mesylate; ganciclovir or sodium salt of ganciclovir.
3004.90.50
Medicaments based on: metoprolol succinate even with hydrochlorothiazide; formoterol; candesartan cilexetil even with hydrochlorothiazide; omeprazole, its derivatives or salts, or its isomer. 00 Medicaments based on: metoprolol succinate even with hydrochlorothiazide; formoterol; candesartan cilexetil even with hydrochlorothiazide; omeprazole, its derivatives or salts, or its isomer.
3004.90.52 Based on isotretinoin, capsules.
00 Based on isotretinoin, capsules.
3004.90.99 Other.
01 Preparations based on hydrolyzed proteins.
02 Homeopathic medicaments.
99 Other.
3006.93.04 In the form of kits containing medicaments.
00 In the form of kits containing medicaments.
3303.00.01 Toilet waters.
00 Toilet waters.
3303.00.99 Other.
00 Other.
3926.20.99 Other.
00 Other.
4202.21.01 With outer surface of natural leather or regenerated leather.
00 With outer surface of natural leather or regenerated leather.
4202.22.03 With outer surface of plastic sheets or textile material.
01 With outer surface of plastic sheets.
02 With outer surface of textile material.
4202.29.99 Other.
00 Other.
4202.31.01 With outer surface of natural leather or regenerated leather.
00 With outer surface of natural leather or regenerated leather.
4202.32.03 With outer surface of plastic sheets or textile material.
01 With outer surface of plastic sheets.
02 With outer surface of textile material.
4202.39.99 Other.
00 Other.
4202.91.01 With outer surface of natural leather or regenerated leather.
00 With outer surface of natural leather or regenerated leather.
4202.92.04 With outer surface of plastic sheets or textile material.
01 With outer surface of plastic sheets, except those included in commercial identification number 4202.92.04.03.

Monday, January 6, 2025 OFFICIAL GAZETTE 145
02 With outer surface of textile material, except those included in commercial identification number 4202.92.04.03. 03 Bags or cases, used to contain hub caps and/or a jack, recognizable as designed exclusively for automotive use.
4202.99.99 Other.
00 Other.
4203.10.99 Other.
01 Jackets, jackets, coats, blazers, overcoats and vests.
99 Other.
4203.30.02 Belts, waist belts and shoulder bags.
00 Belts, waist belts and shoulder bags.
6101.20.03 Of cotton.
01 For men.
99 Other.
6101.30.01 With a wool or fine hair content greater than or equal to 23% by weight.
00 With a wool or fine hair content greater than or equal to 23% by weight.
6101.30.99 Other.
01 Jackets for children.
91 Other for men.
92 Other for children.
6101.90.91 Of other textile materials.
01 Of wool or fine hair.
99 Other.
6102.10.01 Of wool or fine hair.
00 Of wool or fine hair.
6102.20.03 Of cotton.
01 For women.
99 Other.
6102.30.01 With a wool or fine hair content greater than or equal to 23% by weight.
00 With a wool or fine hair content greater than or equal to 23% by weight.
6102.30.99 Other.
01 Jackets for girls.
02 For women.
99 Other.
6102.90.91 Of other textile materials.
00 Of other textile materials.
6103.10.05 Suits (two-piece or three-piece).
01 Of wool or fine hair.
02 Of synthetic fibers.
03 Of cotton or artificial fibers.
04 With a silk content greater than or equal to 70% by weight.
99 Other.

146 OFFICIAL GAZETTE Monday, January 6, 2025
6103.22.01 Of cotton.
00 Of cotton.
6103.23.01 Of synthetic fibers.
00 Of synthetic fibers.
6103.29.91 Of other textile materials.
01 Of wool or fine hair.
99 Other.
6103.31.01 Of wool or fine hair.
00 Of wool or fine hair.
6103.32.01 Of cotton.
00 Of cotton.
6103.33.02 Of synthetic fibers.
01 With a wool or fine hair content greater than or equal to 23% by weight.
99 Other.
6103.39.91 Of other textile materials.
01 Of artificial fibers.
02 With a silk content greater than or equal to 70% by weight.
99 Other.
6103.41.01 Of wool or fine hair.
00 Of wool or fine hair.
6103.42.03 Of cotton.
02 For men, long trousers.
03 For children, long trousers.
91 Other for men.
92 Other for children.
6103.43.01 With a wool or fine hair content greater than or equal to 23% by weight.
00 With a wool or fine hair content greater than or equal to 23% by weight.
6103.43.99 Other.
01 For men, long trousers.
02 For men, short trousers or shorts.
03 For children, long trousers.
04 For children, short trousers or shorts.
91 Other for men.
92 Other for children.
6103.49.91 Of other textile materials.
01 Of artificial fibers.
99 Other.
6104.13.02 Of synthetic fibers.
01 With a wool or fine hair content greater than or equal to 23% by weight.
99 Other.

Monday, January 6, 2025 OFFICIAL GAZETTE 147
6104.19.91 Of other textile materials.
01 Of artificial fibers.
02 With a silk content greater than or equal to 70% by weight.
03 With a wool or fine hair content greater than or equal to 23%, 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 Other.
6104.22.01 Of cotton.
00 Of cotton.
6104.23.01 Of synthetic fibers.
00 Of synthetic fibers.
6104.29.91 Of other textile materials.
01 Of wool or fine hair.
99 Other.
6104.31.01 Of wool or fine hair.
00 Of wool or fine hair.
6104.32.01 Of cotton.
00 Of cotton.
6104.33.02 Of synthetic fibers.
01 With a wool or fine hair content greater than or equal to 23% by weight.
99 Other.
6104.39.91 Of other textile materials.
01 Of artificial fibers.
02 With a silk content greater than or equal to 70% by weight.
99 Other.
6104.41.01 Of wool or fine hair.
00 Of wool or fine hair.
6104.42.03 Of cotton.
01 For women.
99 Other.
6104.43.02 Of synthetic fibers.
01 With a wool or fine hair content greater than or equal to 23% by weight.
91 Other for women.
92 Other for girls.
6104.44.02 Of artificial fibers.
99 Other.
6104.49.91 Of other textile materials.
01 With a silk content greater than or equal to 70% by weight.
99 Other.
6104.51.01 Of wool or fine hair.
00 Of wool or fine hair.

148 OFFICIAL GAZETTE Monday, January 6, 2025
6104.52.01 Of cotton.
01 For women.
99 Other.
6104.53.02 Of synthetic fibers.
01 With a wool or fine hair content greater than or equal to 23% by weight.
91 Other for women.
92 Other for girls.
6104.59.91 Of other textile materials.
01 Of artificial fibers.
02 With a silk content greater than or equal to 70% by weight.
99 Other.
6104.61.01 Of wool or fine hair.
00 Of wool or fine hair.
6104.62.03 Of cotton.
01 Trousers with bib and straps.
02 For women, short trousers or shorts.
03 For girls, short trousers or shorts.
91 Other for women.
92 Other for girls.
6104.63.01 With a wool or fine hair content greater than or equal to 23% by weight.
00 With a wool or fine hair content greater than or equal to 23% by weight.
6104.63.99 Other.
01 For women, short trousers or shorts.
02 For girls, short trousers or shorts, of polyester.
03 For girls, short trousers or shorts.
91 Other for girls.
92 Other for women.
6104.69.91 Of other textile materials.
01 Of artificial fibers.
02 With a silk content greater than or equal to 70% by weight.
99 Other.
6105.10.02 Of cotton.
01 Sports shirts, for men.
02 Sports shirts, for children.
99 Other.
6105.20.03 Of synthetic or artificial fibers.
01 For men.
99 Other.
6105.90.91 Of other textile materials.
01 With a silk content greater than or equal to 70% by weight.
99 Other.

Monday, January 6, 2025 OFFICIAL GAZETTE 149
6106.10.02 Of cotton.
01 Sports shirts, for women.
02 Sports shirts, for girls.
91 Other for women.
92 Other for girls.
6106.20.01 With a wool or fine hair content greater than or equal to 23% by weight.
00 With a wool or fine hair content greater than or equal to 23% by weight.
6106.20.99 Other.
91 Other for women.
92 Other for girls.
6106.90.91 Of other textile materials.
01 Of wool or fine hair.
02 With a silk content greater than or equal to 70% by weight.
99 Other.
6107.11.03 Of cotton.
01 For men.
99 Other.
6107.12.03 Of synthetic or artificial fibers.
01 For men.
99 Other.
6107.19.91 Of other textile materials.
00 Of other textile materials.
6107.21.01 Of cotton.
01 For men.
99 Other.
6107.22.01 Of synthetic or artificial fibers.
01 For men.
99 Other.
6107.29.91 Of other textile materials.
01 With a silk content greater than or equal to 70% by weight.
99 Other.
6107.91.01 Of cotton.
00 Of cotton.
6107.99.91 Of other textile materials.
01 With a silk content greater than or equal to 70% by weight.
02 Of synthetic or artificial fibers.
99 Other.
6108.11.01 Of synthetic or artificial fibers.
00 Of synthetic or artificial fibers.
6108.19.91 Of other textile materials.
00 Of other textile materials.

150 OFFICIAL GAZETTE Monday, January 6, 2025
6108.21.03 Of cotton.
01 For women.
99 Other.
6108.22.03 Of synthetic or artificial fibers.
01 For women.
99 Other.
6108.29.91 Of other textile materials.
00 Of other textile materials.
6108.31.03 Of cotton.
01 For women.
99 Other.
6108.32.03 Of synthetic or artificial fibers.
01 For women.
99 Other.
6108.39.91 Of other textile materials.
01 Of wool or fine hair.
99 Other.
6108.91.02 Of cotton.
01 Nightdresses, bathrobes, housecoats and similar articles.
99 Other.
6108.92.02 Of synthetic or artificial fibers.
01 Nightdresses, bathrobes, housecoats and similar articles.
99 Other.
6108.99.91 Of other textile materials.
01 Of wool or fine hair.
99 Other.
6109.10.03 Of cotton.
01 For men and women.
99 Other.
6109.90.04 Of synthetic or artificial fibers.
01 For men and women, of synthetic or artificial fibers.
91 Other of synthetic or artificial fibers.
6109.90.99 Other.
91 Other for men and women.
92 Other for children.
6110.11.03 Of wool.
01 For men and women.
99 Other.
6110.12.01 Of Cashmere goat.
01 For men and women.
99 Other.
6110.19.99 Other.
99 Other.

Monday, January 6, 2025 OFFICIAL GAZETTE 151
6110.20.05 Of cotton.
01 For men and women, sweaters, pullovers and vests.
02 For men and women, sweatshirts with fastening device.
03 For men and women, sweatshirts without fastening device.
91 Other sweaters, pullovers and vests.
92 Other sweatshirts with fastening device.
93 Other sweatshirts without fastening device.
94 Other, for men and women.
99 Other.
6110.30.01 Constructed with 9 or fewer stitches per 2 cm, measured in horizontal direction, except vests.
01 For men and women.
99 Other.
6110.30.99 Other.
01
For men and women, sweatshirts with fastening devices, except those included in commercial identification number 6110.30.99.02. 02 With a wool or fine hair content greater than or equal to 23% by weight, for men and women. 03 With a wool or fine hair content greater than or equal to 23% by weight, for children. 91 Other sweatshirts with fastening device. 99 Other.
6110.90.91 Of other textile materials.
99 Other.
6111.90.91 Of other textile materials.
99 Other.
6112.11.01 Of cotton.
00 Of cotton.
6112.12.01 Of synthetic fibers.
00 Of synthetic fibers.
6112.19.91 Of other textile materials.
01 Of artificial fibers.
02 With a silk content greater than or equal to 70% by weight.
99 Other.
6112.31.01 Of synthetic fibers.
00 Of synthetic fibers.
6112.39.91 Of other textile materials.
00 Of other textile materials.
6112.41.01 Of synthetic fibers.
01 For women.
99 Other.

152 OFFICIAL GAZETTE Monday, January 6, 2025
6112.49.91 Of other textile materials.
00 Of other textile materials.
6113.00.02 Clothing made from knitted fabrics of headings 59.03, 59.06 or 59.07.
99 Other.
6114.20.01 Of cotton.
00 Of cotton.
6114.30.02 Of synthetic or artificial fibers.
01 With a wool or fine hair content greater than or equal to 23% by weight.
99 Other.
6114.90.91 Of other textile materials.
01 Of wool or fine hair.
99 Other.
6117.10.02 Shawls, neck scarves, scarves, mantillas, veils and similar articles.
01 Of wool or fine hair.
99 Other.
6117.80.99 Other.
01 Ties and similar bows.
99 Other.
6201.20.01 Coats, raincoats, anoraks, capes and similar articles.
00 Coats, raincoats, anoraks, capes and similar articles.
6201.20.99 Other.
00 Other.
6201.30.01
With a content of down and feathers of aquatic birds 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. 00 With a content of down and feathers of aquatic birds 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 Other.
01 For men.
02 For children.
6201.40.01
With a content of down and feathers of aquatic birds 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. 00 With a content of down and feathers of aquatic birds 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.
6201.40.02 With a wool or fine hair content greater than or equal to 36% by weight, except those included in tariff fraction 6201.40.01.
00 With a wool or fine hair content greater than or equal to 36% by weight, except those included in tariff fraction 6201.40.01.

Monday, January 6, 2025 OFFICIAL GAZETTE 153

6201.40.99 Others.
01 For men.
02 For boys.
6201.90.91 Of other textile materials.
00 Of other textile materials.
6202.20.01 Coats, raincoats, anoraks, capes and similar articles.
00 Coats, raincoats, anoraks, capes and similar articles.
6202.20.99 Others.
00 Others.
6202.30.01
With a content of down and feathers of aquatic birds equal to or greater than 15%, by weight, provided that the down content is equal to or greater than 35%, by weight; with a content of plumage equal to or greater than 10%, by weight. 00 With a content of down and feathers of aquatic birds equal to or greater than 15%, by weight, provided that the down content is equal to or greater than 35%, by weight; with a content of plumage equal to or greater than 10%, by weight.
6202.30.99 Others.
01 For women.
02 For girls.
6202.40.01
With a content of down and feathers of aquatic birds equal to or greater than 15%, by weight, provided that the down content is equal to or greater than 35%, by weight; with a content of plumage equal to or greater than 10%, by weight. 00 With a content of down and feathers of aquatic birds equal to or greater than 15%, by weight, provided that the down content is equal to or greater than 35%, by weight; with a content of plumage equal to or greater than 10%, by weight.
6202.40.02 With a content of wool or fine hair equal to or greater than 36% by weight, except that included in tariff subheading 6202.40.01.
00 With a content of wool or fine hair equal to or greater than 36% by weight, except that included in tariff subheading 6202.40.01.
6202.40.99 Others.
01 For women.
02 For girls.
6202.90.91 Of other textile materials.
00 Of other textile materials.
6203.11.01 Of wool or fine hair.
00 Of wool or fine hair.
6203.12.01 Of synthetic fibers.
00 Of synthetic fibers.
6203.19.91 Of other textile materials.
01 Of cotton or artificial fibers.
02 With a silk content equal to or greater than 70% by weight.
99 Others.

154 OFFICIAL GAZETTE Monday, January 6, 2025

6203.22.01 Of cotton.
00 Of cotton.
6203.23.01 Of synthetic fibers.
00 Of synthetic fibers.
6203.29.91 Of other textile materials.
01 Of wool or fine hair.
99 Others.
6203.31.01 Of wool or fine hair.
00 Of wool or fine hair.
6203.32.03 Of cotton.
01 For men.
99 Others.
6203.33.01 With a content of wool or fine hair equal to or greater than 36% by weight.
00 With a content of wool or fine hair equal to or greater than 36% by weight.
6203.33.99 Others.
01 For men.
02 For boys.
6203.39.91 Of other textile materials.
01 Of artificial fibers, except that included in commercial identification number 6203.39.91.03.
02 With a silk content equal to or greater than 70% by weight.
03 With a content of wool or fine hair equal to or greater than 36% by weight.
99 Others.
6203.41.01 Of wool or fine hair.
00 Of wool or fine hair.
6203.42.01
With a content of down and feathers of aquatic birds equal to or greater than 15%, by weight, provided that the down content is equal to or greater than 35%, by weight; with a content of plumage equal to or greater than 10%, by weight. 00 With a content of down and feathers of aquatic birds equal to or greater than 15%, by weight, provided that the down content is equal to or greater than 35%, by weight; with a content of plumage equal to or greater than 10%, by weight.
6203.42.91 Others, for men.
01
Shorts and short pants, fitted at the waist by an elastic band, a drawstring or any other element, without zipper, buttons or any other closing system. 92 Others fitted at the waist by an elastic band, a drawstring or any other element, without zipper, buttons or any other closing system.
6203.43.01 With a content of wool or fine hair equal to or greater than 36% by weight.
00 With a content of wool or fine hair equal to or greater than 36% by weight.

Monday, January 6, 2025 OFFICIAL GAZETTE 155

6203.43.92 Others, for boys.
02
Shorts and short pants, fitted at the waist by an elastic band, a drawstring or any other element, without zipper, buttons or any other closing system. 03 Polyester shorts and short pants, with zipper, buttons or any other closing system. 91 Others fitted at the waist by an elastic band, a drawstring or any other element, without zipper, buttons or any other closing system. 92 Others of polyester, with zipper, buttons or any other closing system.
6203.49.91 Of other textile materials.
00 Of other textile materials.
6204.11.01 Of wool or fine hair.
00 Of wool or fine hair.
6204.12.01 Of cotton.
00 Of cotton.
6204.13.02 Of synthetic fibers.
01 With a content of wool or fine hair equal to or greater than 36% by weight.
99 Others.
6204.19.91 Of other textile materials.
01 Of artificial fibers, except that included in commercial identification number 6204.19.91.03.
02 With a silk content equal to or greater than 70% by weight.
03 With a content of wool or fine hair equal to or greater than 36% by weight.
99 Others.
6204.21.01 Of wool or fine hair.
00 Of wool or fine hair.
6204.22.01 Of cotton.
00 Of cotton.
6204.23.01 Of synthetic fibers.
00 Of synthetic fibers.
6204.29.91 Of other textile materials.
00 Of other textile materials.
6204.31.01 Of wool or fine hair.
00 Of wool or fine hair.
6204.32.03 Of cotton.
01 For women.
99 Others.
6204.33.01 With a content of wool or fine hair equal to or greater than 36% by weight.
00 With a content of wool or fine hair equal to or greater than 36% by weight.
6204.33.02 With a content of linen equal to or greater than 36% by weight.
00 With a content of linen equal to or greater than 36% by weight.

156 OFFICIAL GAZETTE Monday, January 6, 2025

6204.33.99 Others.
01 For women.
02 For girls.
6204.39.91 Of other textile materials.
01 Of artificial fibers, except with a content of wool or fine hair equal to or greater than 36% by weight. 02 With a silk content equal to or greater than 70% by weight. 03 With a content of wool or fine hair equal to or greater than 36% by weight. 99 Others.
6204.41.01 Of wool or fine hair.
00 Of wool or fine hair.
6204.42.99 Others.
91 For women.
92 For girls.
6204.43.01 Made entirely by hand.
00 Made entirely by hand.
6204.43.02 With a content of wool or fine hair equal to or greater than 36% by weight, except that included in tariff subheading 6204.43.01.
00 With a content of wool or fine hair equal to or greater than 36% by weight, except that included in tariff subheading 6204.43.01.
6204.43.99 Others.
01 Bridal, cocktail or gala dresses, for women.
91 For women.
92 For girls.
6204.44.01 Made entirely by hand.
00 Made entirely by hand.
6204.44.02 With a content of wool or fine hair equal to or greater than 36% by weight, except that included in tariff subheading 6204.44.01.
00 With a content of wool or fine hair equal to or greater than 36% by weight, except that included in tariff subheading 6204.44.01.
6204.44.99 Others.
91 For women.
92 For girls.
6204.49.91 Of other textile materials.
01 With a silk content equal to or greater than 70% by weight.
99 Others.
6204.51.01 Of wool or fine hair.
00 Of wool or fine hair.
6204.52.03 Of cotton.
01 For women.
99 Others.

Monday, January 6, 2025 OFFICIAL GAZETTE 157

6204.53.02 With a content of wool or fine hair equal to or greater than 36% by weight, except that included in tariff subheading 6204.53.01.
00 With a content of wool or fine hair equal to or greater than 36% by weight, except that included in tariff subheading 6204.53.01.
6204.53.99 Others.
91 For women.
92 For girls.
6204.59.91 Of other textile materials.
01 Of artificial fibers.
02 With a silk content equal to or greater than 70% by weight.
04
With a content of wool or fine hair equal to or greater than 36% by weight, except that included in commercial identification numbers 6204.59.91.01, 6204.59.91.03 and 6204.59.91.04. 99 Others.
6204.61.01 Of wool or fine hair.
00 Of wool or fine hair.
6204.63.01 With a content of wool or fine hair equal to or greater than 36% by weight.
00 With a content of wool or fine hair equal to or greater than 36% by weight.
6204.63.91 Others, for women.
03 Shorts and short pants, of polyester, with zipper, buttons or any other closing system.
92 Others for women, of polyester, with zipper, buttons or any other closing system.
6204.63.92 Others, for girls.
91
Others fitted at the waist by an elastic band, a drawstring or any other element, without zipper, buttons or any other closing system.
6204.69.02 With a silk content equal to or greater than 70% by weight.
00 With a silk content equal to or greater than 70% by weight.
6204.69.03 With a content of wool or fine hair equal to or greater than 36% by weight.
00 With a content of wool or fine hair equal to or greater than 36% by weight.
6204.69.99 Others.
99 Others.
6205.20.01 Made entirely by hand.
00 Made entirely by hand.
6205.90.01 With a silk content equal to or greater than 70% by weight.
00 With a silk content equal to or greater than 70% by weight.
6205.90.02 Of wool or fine hair.
00 Of wool or fine hair.
6205.90.99 Others.
00 Others.
6206.10.01 Of silk or silk waste.
00 Of silk or silk waste.

158 OFFICIAL GAZETTE Monday, January 6, 2025

6206.20.02 Of wool or fine hair.
01 Made entirely by hand.
99 Others.
6206.40.01 Made entirely by hand.
00 Made entirely by hand.
6206.40.02 With a content of wool or fine hair equal to or greater than 36% by weight, except that included in tariff subheading 6206.40.01.
00 With a content of wool or fine hair equal to or greater than 36% by weight, except that included in tariff subheading 6206.40.01.
6206.90.01 With cotton blends.
00 With cotton blends.
6206.90.99 Others.
00 Others.
6207.11.01 Of cotton.
01 For men.
99 Others.
6207.19.91 Of other textile materials.
00 Of other textile materials.
6207.21.01 Of cotton.
01 For men.
99 Others.
6207.22.01 Of synthetic or artificial fibers.
00 Of synthetic or artificial fibers.
6207.29.91 Of other textile materials.
01 With a silk content equal to or greater than 70% by weight.
99 Others.
6207.91.01 Of cotton.
00 Of cotton.
6207.99.91 Of other textile materials.
01 With a silk content equal to or greater than 70% by weight.
02 Of synthetic or artificial fibers.
99 Others.
6208.11.01 Of synthetic or artificial fibers.
00 Of synthetic or artificial fibers.
6208.19.91 Of other textile materials.
00 Of other textile materials.
6208.21.01 Of cotton.
01 For women.
99 Others.
6208.22.01 Of synthetic or artificial fibers.
01 For women.
99 Others.

Monday, January 6, 2025 OFFICIAL GAZETTE 159

6208.29.91 Of other textile materials.
01 With a silk content equal to or greater than 70% by weight.
99 Others.
6208.91.01 Of cotton.
00 Of cotton.
6208.92.02 Of synthetic or artificial fibers.
01 Nightgowns, bathrobes, housecoats and similar articles.
02 Panties (knickers, drawers), for girls.
99 Others for women.
6208.99.91 Of other textile materials.
01 Of wool or fine hair.
02 Inner shirts and panties (knickers, drawers) with a silk content, by weight, equal to or greater than 70%. 99 Others.
6209.90.91 Of other textile materials.
01 Of wool or fine hair.
99 Others.
6210.10.01 With products of headings 56.02 or 56.03.
01 Disposable non-woven garments designed for use in hospitals, clinics, laboratories or contaminated areas. 99 Others.
6210.20.91 Other garments of the types cited in heading 62.01.
00 Other garments of the types cited in heading 62.01.
6210.30.91 Other garments of the types cited in heading 62.02.
00 Other garments of the types cited in heading 62.02.
6210.40.91 Other garments for men or boys.
00 Other garments for men or boys.
6210.50.91 Other garments for women or girls.
00 Other garments for women or girls.
6211.11.01 For men or boys.
00 For men or boys.
6211.12.01 For women or girls.
00 For women or girls.
6211.20.02 Overalls and ski suits.
01
With a content of 15% or more, by weight, of down and feathers of aquatic birds, provided that the down comprises 35% or more, by weight; with a content of 10% or more by weight of plumage. 99 Others.
6211.32.02 Of cotton.
01 Sports shirts.
99 Others.

160 OFFICIAL GAZETTE Monday, January 6, 2025

6211.33.02 Of synthetic or artificial fibers.
01 Sports shirts.
99 Others.
6211.39.91 Of other textile materials.
01 With a silk content equal to or greater than 70% by weight.
02 Of wool or fine hair.
99 Others.
6211.42.02 Of cotton.
01 Bib and brace trousers.
99 Others.
6211.43.02 Of synthetic or artificial fibers.
01 Bib and brace trousers.
99 Others.
6211.49.91 Of other textile materials.
00 Of other textile materials.
6212.20.01 Girdles and girdle-panties (girdle-briefs).
00 Girdles and girdle-panties (girdle-briefs).
6212.30.01 Girdle-bra (girdle-corset).
00 Girdle-bra (girdle-corset).
6212.90.99 Others.
01 Cups of artificial fiber fabrics for brassieres.
99 Others.
6214.10.01 Of silk or silk waste.
00 Of silk or silk waste.
6214.20.01 Of wool or fine hair.
00 Of wool or fine hair.
6214.30.01 Of synthetic fibers.
00 Of synthetic fibers.
6214.40.01 Of artificial fibers.
00 Of artificial fibers.
6214.90.91 Of other textile materials.
00 Of other textile materials.
6215.10.01 Of silk or silk waste.
00 Of silk or silk waste.
6215.20.01 Of synthetic or artificial fibers.
00 Of synthetic or artificial fibers.
6215.90.91 Of other textile materials.
00 Of other textile materials.
6216.00.01 Gloves, mittens and muffs.
00 Gloves, mittens and muffs.
6217.10.01 Garment accessories.
01 Hair elastics.
99 Others.

Monday, January 6, 2025 OFFICIAL GAZETTE 161

6217.90.01 Parts.
01 Fabric cuts for the manufacture or assembly of made-up garments, of cotton.
02 Fabric cuts for the manufacture or assembly of made-up garments, of synthetic fibers.
03 Fabric cuts for the manufacture or assembly of made-up garments, of artificial fibers.
99 Others.
6401.10.01 Footwear with protective metal toe caps.
01 For men, adults and young men, and women, adults and young women.
99 Others.
6401.92.11
With sole and upper covered (including accessories or reinforcements) with a content of poly(vinyl chloride) (PVC) greater than 90%, even with support or lining of poly(vinyl chloride) (PVC), but excluding any other support or lining. 01 For men, adults and young men. 02 For women, adults and young women. 03 For boys, girls or infants.
6401.92.99 Others.
01 For men, adults and young men, entirely of injected plastic.
03 For boys, girls or infants, entirely of injected plastic.
91 Others for men, adults and young men.
92 Others for women, adults and young women.
93 Others for boys, girls or infants.
6401.99.99 Others.
01
With sole and upper covered (including accessories or reinforcements) of rubber or plastic in more than 90%, except those recognizable as being for use for industrial protection or for protection against bad weather. 02 That cover the knee. 03 For men, adults and young men, that have been entirely injected and molded in a single piece, except that cover the knee. 04 For women, adults and young women, that have been entirely injected and molded in a single piece, except that cover the knee. 05 For boys, girls or infants, that have been entirely injected and molded in a single piece, except that cover the knee. 91 Others for men, adults and young men. 92 Others for women, adults and young women. 93 Others for boys, girls or infants.
6402.12.01 Ski footwear and snowboard footwear.
00 Ski footwear and snowboard footwear.

162 OFFICIAL GAZETTE Monday, January 6, 2025

6402.19.01
For men, adults and young men, with the upper (cut) with a content of rubber or plastic greater than 90%, except that which has a band or similar application glued or molded to the sole and overlapping the cut. 00 For men, adults and young men, with the upper (cut) with a content of rubber or plastic 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 Others.
01
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. 02 Footwear for boys, 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. 03 For men, adults and young men. 04 For women, adults and young women. 05 For boys, girls or infants.
6402.20.04 Footwear with the upper of straps or stays fixed to the sole by pegs (spikes).
01 For men, adults and young men, women, adults and young women.
02 For boys, girls or infants.
6402.91.02 With protective metal toe cap.
00 With protective metal toe cap.
6402.91.06 Without protective metal toe cap.
02 For women, adults and young women.
03 For boys and girls.
6402.99.06 With protective metal toe cap.
01 For men, adults and young men, and women, adults and young women.
99 Others.
6402.99.19 Sandals.
91 Others for men, adults and young men.
92 Others for women, adults and young women.
93 Others 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 that contained in tariff subheading 6402.99.21. 01 For men, adults and young men. 02 For women, adults and young women. 03 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.
01
For men, adults and young men with rubber or plastic cut, that has a band glued to the sole and overlapping the cut joined by the vulcanization process. 02 For women, adults and young women with rubber or plastic cut, that has a band glued to the sole and overlapping the cut joined by the vulcanization process.

Monday, January 6, 2025 OFFICIAL GAZETTE 163

03
Footwear for boys or girls, with rubber or plastic cut, that has a band glued to the sole and overlapping the cut joined by the vulcanization process. 04 Footwear for infants with rubber or plastic cut, that has a band glued to the sole and overlapping the cut joined by the vulcanization process. 91 Others for men, adults and young men. 92 Others for women, adults and young women. 93 Others for boys or girls.
6402.99.91 Others, for men, adults and young men.
00 Others, for men, adults and young men.
6402.99.92 Others, for women, adults and young women.
00 Others, for women, adults and young women.
6402.99.93 Others, for boys and girls.
00 Others, for boys and girls.
6403.12.01 Ski footwear and snowboard footwear.
00 Ski footwear and snowboard footwear.
6403.19.02 For men, adults and young men, except of Welt construction.
00 For men, adults and young men, except of Welt construction.
6403.19.99 Others.
01 For men, adults and young men, of Welt construction.
02 For women, adults and young women.
03 For boys or girls.
99 Others.
6403.20.01 Footwear with natural leather sole and upper of natural leather strips that pass over the instep and surround the big toe.
00 Footwear with 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 cap.
01 For men, adults and young men.
02 For women, adults and young women.
03 For boys, girls or infants.
6403.51.05 That cover the ankle.
01 For men, adults and young men, of Welt construction.
02 For men, adults and young men, except that included in commercial identification number 6403.51.05.01. 03 For women, adults and young women. 04 For boys, girls or infants.
6403.59.99 Others.
01 For men, adults and young men, of Welt construction.
02 Sandals for men, adults and young men.
03 Sandals for women, adults and young women.
04 Sandals for boys, girls or infants.

164 OFFICIAL GAZETTE Monday, January 6, 2025

91 Others for men, adults and young men.
92 Others for women, adults and young women.
93 Others for boys, girls or infants.
6403.91.04 With wooden insole or platform, without insoles or protective metal toe cap.
00 With wooden insole or platform, without insoles or protective metal toe cap.
6403.91.12 Of Welt construction.
01 For men, adults and young men, women, adults and young women.
02 For 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. 01 For men, adults and young men. 02 For women, adults and young women. 03 For boys, girls or infants.
6403.91.99 Others.
01 For men, adults and young men.
02 For women, adults and young women.
03 For boys, girls or infants.
6403.99.01 Of Welt construction.
00 Of Welt construction.
6403.99.06 With wooden insole or platform, without insoles or protective metal toe cap.
00 With wooden insole or platform, without insoles or protective metal toe cap.
6403.99.12 Sandals for boys, girls or infants.
00 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. 01 For men, adults and young men. 02 For women, adults and young women. 03 For boys, girls or infants.
6403.99.14 Sandals, except that included in tariff subheading
6403.99.12.
01 For men, adults and young men.
02 For women, adults and young women.
6403.99.91 Others for boys, girls or infants.
00 Others for boys, girls or infants.
6403.99.99 Others.
01 For men, adults and young men.
02 For women, adults and young women.

Monday, January 6, 2025 OFFICIAL GAZETTE 165
6404.11.09
Sports footwear for children, except those having a band or similar application glued or molded to the sole and overlapping the upper. 00 Sports footwear for children, except those having a band or similar application glued or molded to the sole and overlapping the upper. 6404.11.12 For children, recognizable as designed for playing tennis, basketball, gymnastics, training, walking, exercises and other similar physical activities, except those having a band or similar application glued or molded to the sole and overlapping the upper. 01 For boys or girls. 02 For infants. 6404.11.16 Sports footwear, except that included in tariff fraction 6404.11.09 and those having a band or similar application glued or molded to the sole and overlapping the upper. 01 For men, adults and young people. 02 For women, adults and young people. 6404.11.17 Recognizable as designed for playing tennis, basketball, gymnastics, training, walking, exercises and other similar physical activities, except that included in tariff fraction 6404.11.12 and those having a band or similar application glued or molded to the sole and overlapping the upper. 01 For men, adults and young people. 02 For women, adults and young people.
6404.11.99 The others.
01 For men, adults and young people, having a band glued to the sole and overlapping the upper joined by the vulcanization process. 02 For women, adults and young people, having a band glued to the sole and overlapping the upper joined by the vulcanization process. 03 For boys or girls, having a band glued to the sole and overlapping the upper joined by the vulcanization process. 04 For infants, having a band glued to the sole and overlapping the upper joined by the vulcanization process. 91 The others for men, adults and young people. 92 The others for women, adults and young people. 93 The others for boys or girls. 6404.19.02 For women, adults and young people, except that having a band or similar application glued or molded to the sole and overlapping the upper and that included in tariff fraction 6404.19.08. 00 For women, adults and young people, except that having a band or similar application glued or molded to the sole and overlapping the upper and that included in tariff fraction 6404.19.08.
6404.19.08 Sandals for women, adults and young people.
01 Basic.
6404.19.99 The others.
01
For men, adults and young people, except that having 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. 02 For boys or girls, except that having a band or similar application glued or molded to the sole and overlapping the upper and sandals.

166 OFFICIAL GAZETTE Monday, January 6, 2025
03 For infants, except that having a band or similar application glued or molded to the sole and overlapping the upper and sandals. 04 For men, adults and young people, having a band glued to the sole and overlapping the upper joined by the vulcanization process. 05 For women, adults and young people, having a band glued to the sole and overlapping the upper joined by the vulcanization process. 06 For boys, girls or infants, having a band glued to the sole and overlapping the upper joined by the vulcanization process. 07 Sandals for men, adults and young people. 08 Sandals for boys, girls or infants. 91 The others for men, adults and young people. 92 The others for women, adults and young people. 93 The others for boys or girls.
6404.20.01 Footwear with natural or regenerated leather soles.
01 For men, adults and young people.
02 For women, adults and young people.
99 The others.
6405.10.01 With upper of natural or regenerated leather.
00 With upper of natural or regenerated leather.
6405.20.01 With wooden or cork soles.
00 With wooden or cork soles.
6405.20.02 With wool felt sole and upper.
00 With wool felt sole and upper.
6405.20.99 The others.
91 The other footwear for men, adults and young people.
92 The other footwear for women, adults and young people.
93 The other footwear for boys or girls.
6405.90.99 The others.
01 Disposable footwear.
99 The others.
6506.91.01 Caps.
00 Caps.
8523.29.99 The others.
04
Recorded flexible disks, for reproducing phenomena other than sound or image (software), even accompanied by printed instructions or other documentation.
8523.41.01 Write-on disks (known as CD-R; DVD-R, and other formats), for laser reading systems.
00 Write-on disks (known as CD-R; DVD-R, and other formats), for laser reading systems.
8523.41.99 The others.
00 The others.
8523.49.99 The others.
01 Disks for laser reading systems, for reproducing sound only.
99 The others.

Monday, January 6, 2025 OFFICIAL GAZETTE 167
8712.00.05 Bicycles and other velocipedes (including delivery tricycles), without motor.
02 Children's bicycles.
9003.11.01 Of plastic.
00 Of plastic.
9003.19.01 Of other materials.
00 Of other materials.
9004.10.01 Sunglasses.
00 Sunglasses.
9004.90.99 The others.
00 The others.
9101.11.01 With mechanical indicator only.
00 With mechanical indicator only.
9101.19.99 The others.
00 The others.
9101.21.01 Automatic.
00 Automatic.
9101.29.99 The others.
00 The others.
9101.91.01 Electric.
00 Electric.
9101.99.99 The others.
00 The others.
9102.11.01 With mechanical indicator only.
00 With mechanical indicator only.
9102.12.01 With optoelectronic indicator only.
00 With optoelectronic indicator only.
9102.19.99 The others.
00 The others.
9102.21.01 Automatic.
00 Automatic.
9102.29.99 The others.
00 The others.
9102.91.01 Electric.
00 Electric.
9102.99.99 The others.
00 The others.
9504.50.04
Video game consoles and machines, except those of subheading 9504.30 and that included in tariff fraction 9504.50.03. 01 Video game consoles and machines. 02 Cartridges containing programs for video game consoles and machines.

168 OFFICIAL GAZETTE Monday, January 6, 2025
II. Regarding the customs regime of definitive export:
Tariff fraction and NICO Description Limitation
0602.10.07 Unrooted cuttings and grafts.
00 Unrooted cuttings and grafts. Only: Papantla Vanilla.
0709.60.03 Habanero Chili from the Yucatan Peninsula.
00 Habanero Chili from the Yucatan Peninsula.
0709.60.04 Yahualica Chili.
00 Yahualica Chili.
0709.60.99 The others.
02 Habanero chili.
0804.50.05 Ataúlfo Mango from Soconusco Chiapas.
00 Ataúlfo Mango from Soconusco Chiapas.
0901.21.02 Veracruz Coffee.
00 Veracruz Coffee.
0901.21.03 Chiapas Coffee.
00 Chiapas Coffee.
0901.21.04 Pluma Coffee.
00 Pluma Coffee.
0901.22.02 Veracruz Coffee.
00 Veracruz Coffee.
0901.22.03 Chiapas Coffee.
00 Chiapas Coffee.
0901.22.04 Pluma Coffee.
00 Pluma Coffee.
0905.10.02 Papantla Vanilla.
00 Papantla Vanilla.
0905.20.02 Papantla Vanilla.
00 Papantla Vanilla.
1006.10.02 Rice from the State of Morelos.
00 Rice from the State of Morelos.
1006.30.03 Rice from the State of Morelos.
00 Rice from the State of Morelos.
1006.30.99 The others.
01 Denominated long grain (ratio 3:1, or greater, between the length and width of the grain).
Only
Rice from the State of
Morelos.
1302.19.16 Of Papantla Vanilla.
00 Of Papantla Vanilla.
1801.00.02 Grijalva Cocoa.
00 Grijalva Cocoa.
2208.90.02 Bacanora.
00 Bacanora.

Monday, January 6, 2025 OFFICIAL GAZETTE 169
2208.90.03 Tequila.
01 Tequila contained in containers with a capacity of less than or equal to 5 liters.
91 The other tequilas.
2208.90.04 Sotol.
00 Sotol.
2208.90.05 Mezcal.
00 Mezcal.
2208.90.06 Charanda.
00 Charanda.
2208.90.07 Raicilla.
00 Raicilla.
2208.90.99 The others.
91 The other alcoholic beverages containing aguardiente, or distilled agave spirits.
2530.90.99 The others.
99 The others. Only: Chiapas Amber.
4420.11.01 Of Olinalá.
00 Of Olinalá.
4420.90.01 Of Olinalá.
00 Of Olinalá.
4420.90.99 The others.
00 The others. Only: Olinalá.
6907.30.01 Cubes, dice and similar articles for mosaics, except those of subheading 6907.40.
00 Cubes, dice and similar articles for mosaics, except those of subheading 6907.40. Only: Talavera.
6910.90.99 The others.
00 The others. Only: Talavera.
6912.00.03 Of Talavera.
00 Of Talavera.
6912.00.99 The others.
01 Tableware and other articles for table service. Only: Talavera.
6913.90.01 Of Talavera.
00 Of Talavera.
6914.90.01 Of Talavera.
00 Of Talavera.
7117.90.02 Of Chiapas Amber.
00 Of Chiapas Amber.
9602.00.02 Chiapas Amber.
00 Chiapas Amber.
Respectfully.
Mexico City, December 20, 2024.- In substitution for the absence of the Head of the Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona, signs.- Rubric.

170 OFFICIAL GAZETTE Monday, January 6, 2025
ANNEX 21 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025
Exclusive customs 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 for processing the customs clearance of certain types of goods are announced, as indicated below:
Content
I. 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:
a) Radioactive and nuclear products. b) Chemical precursors. c) Footwear. d) 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 deposit warehouses located within the jurisdiction of the respective customs, except when destined for exhibition and sale in the establishments referred to in article 121, fraction I of the Law:
a) 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:
a) Mineral fuels, mineral oils and products of their distillation; bituminous materials; mineral waxes. b) Used vehicles.
IV. Those that are introduced into the country to be assigned to the customs regime of import of the following goods:
a) Mineral products and products of the chemical or related industries.
V. Those that are extracted from the country under the customs regime of definitive export of the following goods:
a) Tequila. b) Radioactive and nuclear products.
I. 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:
a) Radioactive and nuclear products:
Tariff fraction and NICO Description Limitation
2612.10.01 Uranium ores and concentrates.
00 Uranium ores and concentrates.
2612.20.01 Thorium ores and concentrates.
00 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. 00 Natural uranium and its compounds; alloys, dispersions (including cermets), 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 cermets), ceramic products and mixtures, containing uranium enriched in U 235, plutonium or compounds of these products. 00 Uranium enriched in U 235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), products ceramic and mixtures, containing uranium enriched in U 235, plutonium or compounds of these products.

Monday, January 6, 2025 OFFICIAL GAZETTE 171
2844.30.01
Uranium depleted in U 235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures, containing uranium depleted in U 235, thorium or compounds of these products. 00 Uranium depleted in U 235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), products ceramic and mixtures, containing uranium depleted in U 235, thorium or compounds of these products. 2844.41.01 Tritium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures, containing tritium or its compounds. 00 Tritium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures, containing tritium or its compounds. 2844.42.01 Actinium-225, actinium-227, californium-253, curium-240, curium-241, curium- 242, curium-243, curium-244, einsteinium-253, einsteinium-254, gadolinium- 148, polonium-208, polonium-209, polonium-210, radium-223, uranium-230 or uranium-232, and their compounds; alloys, dispersions (including cermets), ceramic products and mixtures, containing these elements or compounds. 00 Actinium-225, actinium-227, californium-253, curium-240, curium-241, curium-242, curium-243, curium-244, einsteinium-253, einsteinium-254, gadolinium-148, polonium-208, polonium-209, polonium-210, radium-223, uranium-230 or uranium- 232, and their compounds; alloys, dispersions (including cermets), ceramic products and mixtures, containing these elements or compounds. 2844.43.91 The other elements and isotopes and compounds, radioactive; alloys, dispersions (including cermets), ceramic products and mixtures, containing these elements, isotopes or compounds. 01 Cesium 137. 02 Radioactive cobalt. 99 The others.
2844.44.01 Radioactive waste.
01 Of cesium 137.
02 Of cobalt.
99 The others.
2844.50.01 Fuel elements (cartridges) exhausted (irradiated) of
nuclear reactors.
00 Fuel elements (cartridges) exhausted (irradiated) of nuclear reactors.
2845.10.01 Heavy water (deuterium oxide).
00 Heavy water (deuterium oxide).
2846.90.99 The others.
00 The others.
8401.10.01 Nuclear reactors.
00 Nuclear reactors.
8401.20.01 Machines and apparatus for isotopic separation, and parts thereof.
00 Machines and apparatus for isotopic separation, and parts thereof.
8401.30.01 Fuel elements (cartridges) un-irradiated.
00 Fuel elements (cartridges) un-irradiated.
8401.40.01 Parts of nuclear reactors.
00 Parts of nuclear reactors.
9022.21.99 The others.
00 The others.

172 OFFICIAL GAZETTE Monday, January 6, 2025
Customs:

Mexico City International Airport. 12. Mexicali.
Altamira. 13. Monterrey.
Ciudad del Carmen. 14. Nogales.
Ciudad Hidalgo. 15. Nuevo Laredo.
Ciudad Juárez. 16. Piedras Negras.
Ciudad Reynosa. 17. Subteniente López.
Coatzacoalcos. 18. Tecate.
Colombia. 19. Tijuana.
Guadalajara. 20. Toluca.
Lázaro Cárdenas. 21. Veracruz.
Manzanillo. 22. Felipe Ángeles International Airport.
b) Chemical precursors:
Tariff fraction and NICO Description Limitation
2903.99.01 Benzyl chloride.
00 Benzyl chloride.
2904.20.08 Nitroethane.
00 Nitroethane.
2904.20.99 The others.
00 The others. Only Nitromethane.
2906.29.05 Phenylethanol.
00 Phenylethanol.
2912.21.01 Benzaldehyde (benzoic aldehyde).
00 Benzaldehyde (benzoic aldehyde).
2912.29.02 Phenylacetaldehyde.
00 Phenylacetaldehyde.
2914.31.01 Phenylacetone (phenylpropan-2-one).
00 Phenylacetone (phenylpropan-2-one).
2916.34.01 Phenylacetic acid and its salts.
00 Phenylacetic acid and its salts.
2916.39.08 Esters of phenylacetic acid.
00 Esters of phenylacetic acid.
2916.39.99 The others.
99 The others.
Only phenylacetyl chloride, phenylacetyl fluoride, Phenylacetyl Bromide).
2921.11.05 Mono-, di- or trimethylamine
01 Monomethylamine.
2924.23.01 2-acetamidobenzoic acid (N-acetylanthranilic acid) and its salts.
00 2-acetamidobenzoic acid (N-acetylanthranilic acid) and its salts.
2924.29.99 The others.
99 The others. Only
Phenylacetamide.

Monday, January 6, 2025 OFFICIAL GAZETTE 173
2926.40.01 alpha-Phenylacetoacetonitrile.
00 alpha-Phenylacetoacetonitrile.
Only benzyl cyanide its salts and derivatives.
2926.90.99 The others.
99 The others.
Only benzyl cyanide its salts and derivatives.
2932.91.01 Isosafrole.
00 Isosafrole.
2932.92.01 1-(1,3-Benzodioxol-5-yl)propan-2-one.
00 1-(1,3-Benzodioxol-5-yl)propan-2-one.
2932.93.01 Piperonal.
00 Piperonal.
2932.94.01 Safrole.
00 Safrole.
2939.41.01 Ephedrine and its salts.
00 Ephedrine and its salts.
2939.42.01 Pseudoephedrine (INN) and its salts.
00 Pseudoephedrine (INN) and its salts.
2939.44.01 Hydrochloride of 2-amino-1-phenyl-1-propanol (Hydrochloride of
norephedrine).
00 Hydrochloride of 2-amino-1-phenyl-1-propanol (Hydrochloride of norephedrine).
2939.61.01 Ergometrine (INN) and its salts.
00 Ergometrine (INN) and its salts.
2939.62.01 Ergotamine (INN) and its salts.
00 Ergotamine (INN) and its salts.
2939.63.01 Lysergic acid and its salts.
00 Lysergic acid and its salts.
Customs:

Colombia. 3. Veracruz.
Manzanillo. 4. Felipe Ángeles International Airport.
c) Footwear:
Tariff fraction and NICO Description Limitation
6401.10.01 Footwear with protective metal toe caps.
01 For men, adults and young people, and women, adults and young people.
99 The others.
6401.92.11
With sole and upper coated (including accessories or reinforcements) with a poly(vinyl chloride) (P.V.C.) content greater than 90%, even with support or lining of poly(vinyl chloride) (P.V.C.), but with exclusion of any other support or lining. 01 For men, adults and young people. 02 For women, adults and young people. 03 For boys, girls or infants.

174 OFFICIAL GAZETTE Monday, January 6, 2025
6401.92.99 The others.
01 For men, adults and young people, entirely of injected plastic.
02 For women, adults and young people, entirely of injected plastic.
03 For boys, girls or infants, entirely of injected plastic.
91 The others for men, adults and young people.
92 The others for women, adults and young people.
93 The others for boys, girls or infants.
6401.99.99 The others.
01
With sole and upper coated (including accessories or reinforcements) of rubber or plastic in more than 90%, except those recognizable as intended for industrial protection or for protection against bad weather. 02 That cover the knee. 03 For men, adults and young people, that have been entirely injected and molded in a single piece, except that cover the knee. 04 For women, adults and young people, that have been entirely injected and molded in a single piece, except that cover the knee. 05 For boys, girls or infants, that have been entirely injected and molded in a single piece, except that cover the knee. 91 The others for men, adults and young people. 92 The others for women, adults and young people. 93 The others for boys, girls or infants. 6402.19.01 For men, adults and young people, with the upper (upper) with a rubber or plastic content greater than 90%, except that having a band or similar application glued or molded to the sole and overlapping the upper. 00 For men, adults and young people, with the upper (upper) with a rubber or plastic content greater than 90%, except that having a band or similar application glued or molded to the sole and overlapping the upper.
6402.19.99 The others.
01
Footwear for women, adults and young people, with the upper (upper) of rubber or plastic in more than 90%, except that having a band or similar application glued or molded to the sole and overlapping the upper. 02 Footwear for boys, girls or infants with the upper (upper) of rubber or plastic in more than 90%, except that having a band or similar application glued or molded to the sole and overlapping the upper. 03 For men, adults and young people. 04 For women, adults and young people. 05 For boys, girls or infants.
6402.20.04 Footwear with upper of straps or buckles fixed to the sole by pegs (spikes).
01 For men, adults and young people, women, adults and young people.
02 For boys, girls or infants.
6402.91.02 With protective metal toe cap.
00 With protective metal toe cap.

Monday, January 6, 2025 OFFICIAL GAZETTE 175
6402.91.06 Without protective metal toe cap.
01 For men, adults and young people.
02 For women, adults and young people.
03 For boys and girls.
91 The others without protective metal toe cap.
6402.99.06 With protective metal toe cap.
01 For men, adults and young people, and women, adults and young people.
99 The others.
6402.99.19 Sandals.
01 Formal or dress, for men, adults and young people.
02 Formal or dress, for women, adults and young people.
03 Formal or dress, for boys or girls.
04 For infants.
91 The others for men, adults and young people.
92 The others for women, adults and young people.
93 The others for boys or girls.
6402.99.20
Recognizable as designed for playing tennis, basketball, gymnastics, training, walking, exercises and other similar physical activities, except that contained in the tariff fraction 6402.99.21. 01 For men, adults and young people. 02 For women, adults and young people. 03 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 upper.
01
For men, adults and young people, with rubber or plastic upper, that has a band glued to the sole and overlapping the upper joined by the vulcanization process. 02 For women, adults and young people, with rubber or plastic upper, that has a band glued to the sole and overlapping the upper joined by the vulcanization process. 03 Footwear for boys or girls, with rubber or plastic upper, that has a band glued to the sole and overlapping the upper joined by the vulcanization process. 04 Footwear for infants with rubber or plastic upper, that has a band glued to the sole and overlapping the upper joined by the vulcanization process. 91 The others for men, adults and young people. 92 The others for women, adults and young people. 93 The others for boys or girls.
6402.99.91 The others for men, adults and young people.
00 The others for men, adults and young people.
6402.99.92 The others for women, adults and young people.
00 The others for women, adults and young people.
6402.99.93 The others, for boys and girls.
00 The others, for boys and girls.

176 OFFICIAL GAZETTE Monday, January 6, 2025
6402.99.94 Others for infants.
00 Others for infants.
6403.19.02 For men, adults and young people, except Welt construction.
00 For men, adults and young people, except Welt construction.
6403.19.99 Others.
01 For men, adults and young people, Welt construction.
02 For women, adults and young people.
03 For boys or girls.
99 Others.
6403.20.01 Footwear with natural leather soles and uppers made of natural leather strips that pass over the instep and surround the big toe.
00 Footwear with natural leather soles and uppers made of natural leather strips that pass over the instep and surround the big toe.
6403.40.91 Other footwear, with metal toe caps.
01 For men, adults and young people.
02 For women, adults and young people.
03 For boys, girls or infants.
6403.51.05 That cover the ankle.
01 For men, adults and young people, Welt construction.
02 For men, adults and young people, except those included in commercial identification number 6403.51.05.01. 03 For women, adults and young people. 04 For boys, girls or infants.
6403.59.99 Others.
01 For men, adults and young people, Welt construction.
02 Sandals for men, adults and young people.
03 Sandals for women, adults and young people.
04 Sandals for boys, girls or infants.
91 Others for men, adults and young people.
92 Others for women, adults and young people.
93 Others for boys, girls or infants.
6403.91.04 With wooden insole or platform, without insoles or metal toe caps.
00 With wooden insole or platform, without insoles or metal toe caps.
6403.91.12 Welt construction.
01 For men, adults and young people, women, adults and young people.
02 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. 01 For men, adults and young people. 02 For women, adults and young people. 03 For boys, girls or infants.

Monday, January 6, 2025 OFFICIAL GAZETTE 177
6403.91.99 Others.
01 For men, adults and young people.
02 For women, adults and young people.
03 For boys, girls or infants.
6403.99.01 Welt construction.
00 Welt construction.
6403.99.06 With wooden insole or platform, without insoles or metal toe caps.
00 With wooden insole or platform, without insoles or metal toe caps.
6403.99.12 Sandals for boys, girls or infants.
00 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. 01 For men, adults and young people. 02 For women, adults and young people. 03 For boys, girls or infants.
6403.99.14 Sandals, except those included in tariff fraction
6403.99.12.
01 For men, adults and young people.
02 For women, adults and young people.
6403.99.91 Others for boys, girls or infants.
00 Others for boys, girls or infants.
6403.99.99 Others.
01 For men, adults and young people.
02 For women, adults and young people.
6404.11.09
Sports footwear for boys, girls or infants, except those having a band or similar application glued or molded to the sole and overlapping the upper. 00 Sports footwear for boys, girls or infants, except those having a band or similar application glued or molded to the sole and overlapping the upper. 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 having a band or similar application glued or molded to the sole and overlapping the upper. 01 For boys or girls. 02 For infants. 6404.11.16 Sports footwear, except those included in tariff fraction
6404.11.09 and those having a band or similar application glued
or molded to the sole and overlapping the upper.
01 For men, adults and young people.
02 For women, adults and young people.

178 OFFICIAL GAZETTE Monday, January 6, 2025
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 having a band or similar application
glued or molded to the sole and overlapping the upper.
01 For men, adults and young people.
02 For women, adults and young people.
6404.11.99 Others.
01 For men, adults and young people, having a band glued to the sole and overlapping the upper joined by the vulcanization process. 02 For women, adults and young people, having a band glued to the sole and overlapping the upper joined by the vulcanization process. 03 For boys or girls, having a band glued to the sole and overlapping the upper joined by the vulcanization process. 04 For infants, having a band glued to the sole and overlapping the upper joined by the vulcanization process. 91 Others for men, adults and young people. 92 Others for women, adults and young people. 93 Others for boys or girls. 94 Others for infants. 6404.19.02 For women, adults and young people except those having a band or similar application glued or molded to the sole and overlapping the upper and those included in tariff fraction 6404.19.08. 00 For women, adults and young people, except those having a band or similar application glued or molded to the sole and overlapping the upper and those included in tariff fraction 6404.19.08.
6404.19.08 Sandals for women, adults and young people.
01 Basic.
02 Formal or dress.
6404.19.99 Others.
01
For men, adults and young people, except those having a band or similar application glued or molded to the sole and overlapping the upper and those included in commercial identification number 6404.19.99.06. 02 For boys or girls, except those having a band or similar application glued or molded to the sole and overlapping the upper and sandals. 03 For infants, except those having a band or similar application glued or molded to the sole and overlapping the upper and sandals. 04 For men, adults and young people, having a band glued to the sole and overlapping the upper joined by the vulcanization process. 05 For women, adults and young people, having a band glued to the sole and overlapping the upper joined by the vulcanization process. 06 For boys, girls or infants, having a band glued to the sole and overlapping the upper joined by the vulcanization process. 07 Sandals for men, adults and young people. 08 Sandals for boys, girls or infants. 09 Formal or dress sandal, for men, adults and young people. 10 Formal or dress sandal, for boys or girls. 91 Others for men, adults and young people. 92 Others for women, adults and young people. 93 Others for boys or girls. 94 Others for infants.

Monday, January 6, 2025 OFFICIAL GAZETTE 179
6404.20.01 Footwear with natural or regenerated leather soles.
01 For men, adults and young people.
02 For women, adults and young people.
99 Others.
6405.10.01 With upper of natural or regenerated leather.
00 With upper of natural or regenerated leather.
6405.20.01 With wooden or cork soles.
00 With wooden or cork soles.
6405.20.02 With wool felt soles and uppers.
00 With wool felt soles and uppers.
6405.20.99 Others.
91 Other footwear for men, adults and young people.
92 Other footwear for women, adults and young people.
93 Other footwear for boys or girls.
94 Other footwear for infants.
6405.90.99 Others.
01 Disposable footwear.
02 Footwear for infants, except disposable.
99 Others.
Customs:

Mexico City International Airport. 7. Nuevo Laredo.
Ciudad Hidalgo. 8. Progreso.
Lázaro Cárdenas. 9. Tijuana.
Manzanillo. 10. Tuxpan.
Mexico. 11. Veracruz.
Guadalajara. 12. Felipe Ángeles International Airport.
d) Alcoholic beverages:
Tariff fraction and NICO Description Note
2204.10.02 Sparkling wine.
01 Champagne.
2204.21.04 In containers with a capacity of less than or equal to 2 l.
01
Wines, whose alcoholic strength is greater than 14 centesimal degrees Gay-Lussac but less than or equal to 20 centesimal degrees Gay-Lussac, at temperature of 15°C. 02 Red, rosé, claret or white wines, whose alcoholic strength is up to 14 centesimal degrees Gay-Lussac, at temperature of 15°C. 99 Others.
2204.22.01 In containers with a capacity greater than 2 l but less than or equal to
10 l.
00 In containers with a capacity greater than 2 l but less than or equal to 10 l.
2204.29.99 Others.
00 Others.

180 OFFICIAL GAZETTE Monday, January 6, 2025
2204.30.91 Other grape musts.
00 Other grape musts.
2205.10.02 In containers with a capacity of less than or equal to 2 l.
00 In containers with a capacity of less than or equal to 2 l.
2205.90.99 Others.
00 Others.
2206.00.91
Other fermented beverages (for example: cider, perry, honeydew, sake); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not expressed or included elsewhere. 01 Refreshing beverages based on a mixture of lemonade and beer or wine, or a mixture of beer and wine (wine coolers). 99 Others.
2208.20.01 Cognac.
00 Cognac.
2208.20.02
Brandy or Wainbrand whose alcoholic strength is greater than or equal to 37.5 centesimal degrees Gay-Lussac, with a total amount of volatile substances that are not ethyl and methyl alcohols greater than 200 g/hl of alcohol at 100% vol. 00 Brandy or Wainbrand whose alcoholic strength is greater than or equal to
37.5 centesimal degrees Gay-Lussac, with a total amount of
volatile substances that are not ethyl and methyl alcohols greater than 200 g/hl of alcohol at 100% vol. 2208.20.03 Pure grape distillates, whose alcoholic strength is greater than or equal to 80 centesimal degrees Gay-Lussac, at temperature of 15°C, in bulk. 00 Pure grape distillates, whose alcoholic strength is greater than or equal to 80 centesimal degrees Gay-Lussac, at temperature of 15°C, in bulk.
2208.20.99 Others.
00 Others.
2208.30.05 Whisky.
01 Canadian whisky.
02 Whisky whose alcoholic strength is greater than 53 degrees centesimal Gay-Lussac at temperature of 15°C, in bulk. 03 Whisky or Whiskey whose alcoholic strength is equal to or greater than 40 centesimal degrees Gay-Lussac, distilled at less than 94.8% vol. 04 Tennessee whisky or Bourbon whisky. 99 Others.
2208.40.02 Rum and other spirits obtained from the distillation, preceded
by fermentation, of sugar cane products.
01 Rum.
99 Others.
2208.50.01 Gin and geneva.
00 Gin and geneva.
2208.60.01 Vodka.
00 Vodka.

Monday, January 6, 2025 OFFICIAL GAZETTE 181
2208.70.03 Liqueurs.
01
Of more than 14 degrees not exceeding 23 centesimal degrees GayLussac at temperature of 15°C, in earthenware, pottery or glass vessels, except those included in commercial identification number 2208.70.03.02. 02 Liqueurs containing aguardiente, or agave distillates. 99 Others.
2208.90.02 Bacanora.
00 Bacanora.
2208.90.03 Tequila.
01 Tequila contained in containers with a capacity of less than or equal to 5 liters.
91 Other tequilas.
2208.90.04 Sotol.
00 Sotol.
2208.90.05 Mezcal.
00 Mezcal.
2208.90.06 Charanda.
00 Charanda.
2208.90.07 Raicilla.
00 Raicilla.
2208.90.99 Others.
91 Other alcoholic beverages containing aguardiente, or distillates, of agave.
99 Others.
Customs:

Mexico City International Airport. 11. Monterrey.
Altamira. 12. Nogales.
Cancún. 13. Nuevo Laredo.
Ciudad Hidalgo. 14. Progreso.
Colombia. 15. Puebla.
Guadalajara. 16. Tijuana.
Lázaro Cárdenas. 17. Toluca.
Manzanillo. 18. Tuxpan.
Mexicali. 19. Veracruz.
Mexico. 20. Felipe Ángeles International Airport.
II. Regarding 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 office, except when 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:
a) Cigars and tobacco products:
Tariff fraction and NICO Description Note
2402.20.01 Cigarettes containing tobacco.
00 Cigarettes containing tobacco.

182 OFFICIAL GAZETTE Monday, January 6, 2025
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. Regarding the customs clearance of the following goods that are introduced into the country for
destination to the definitive import customs regime:
a) Mineral fuels, mineral oils and products of their distillation; bituminous materials; mineral waxes:
Tariff fraction and NICO Description Note
2710.12.99 Others.
05 Gasoline with octane rating greater than or equal to 87 but less than 92.
06 Gasoline with octane rating greater than or equal to 92 but less than 95.
2710.19.99 Others.
03 Diesel oil (gas oil) and its mixtures, with sulfur content less than or equal to 15 ppm.
04
Diesel oil (gas oil) and its mixtures, with a sulfur content greater than 15 ppm but less than or equal to 500 ppm. 08 Turbosine, kerosene (lamp oil) and their mixtures. The aforementioned goods may not be destined for tariff deferment programs and the strategic supervised precinct customs regime. 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.

Monday, January 6, 2025 OFFICIAL GAZETTE 183 b) Used vehicles:
Tariff fraction and NICO Description Note
8701.21.01 Used.
00 Used.
8701.22.01 Used.
00 Used.
8701.23.01 Used.
00 Used.
8701.24.01 Used.
00 Used.
8701.29.01 Used.
00 Used.
8702.10.05 Used.
00 Used.
8702.20.05 Used.
00 Used.
8702.30.05 Used.
00 Used.
8702.40.06 Used.
00 Used.
8702.90.06 Used, except those included in tariff fraction
8702.90.08.
00 Used, except those included in tariff fraction 8702.90.08.
8703.21.02 Used, except those included in tariff fraction
8703.21.01.
00 Used, except those included in tariff fraction 8703.21.01.
8703.22.02 Used.
00 Used.
8703.23.02 Used.
00 Used.
8703.24.02 Used.
00 Used.
8703.31.02 Used.
00 Used.
8703.32.02 Used.
00 Used.
8703.33.02 Used.
00 Used.
8703.40.02 Used, except those included in tariff fraction
8703.40.03.
00 Used, except those included in tariff fraction 8703.40.03.
8703.50.02 Used.
00 Used.

184 OFFICIAL GAZETTE Monday, January 6, 2025
8703.60.02 Used, except those included in tariff fraction
8703.60.03.
00 Used, except those included in tariff fraction 8703.60.03.
8703.70.02 Used.
00 Used.
8703.90.02 Used.
00 Used.
8704.21.04 Used, except those included in tariff fraction
8704.21.01.
00 Used, except those included in tariff fraction 8704.21.01.
8704.22.07 Used, except those included in tariff fraction
8704.22.01.
00 Used, except those included in tariff fraction 8704.22.01.
8704.23.02 Used, except those included in tariff fraction
8704.23.01.
00 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.
00 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.
00 Used, except those included in tariff fraction 8704.32.01.
8704.41.02 Used, except those included in tariff fraction
8704.41.01.
00 Used, except those included in tariff fraction 8704.41.01.
8704.42.02 Used, except those included in tariff fraction
8704.42.01.
00 Used, except those included in tariff fraction 8704.42.01.
8704.43.02 Used, except those included in tariff fraction
8704.43.01.
00 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.
00 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.
00 Used, except those included in tariff fraction 8704.52.01.
8705.40.02 Used.
00 Used.
The provisions in this subsection are only applicable to taxpayers obliged to register in Annex 10, fraction I, sector 16 Automotive. Customs:

Ciudad Juárez. 6. Nuevo Laredo.
Ciudad Reynosa. 7. Piedras Negras.
Matamoros. 8. Tijuana.
Mexicali. 9. Veracruz.
Nogales.

Monday, January 6, 2025 OFFICIAL GAZETTE 185
IV. Those that are introduced into the country to be destined to the import customs regime of the following
goods:
a) Mineral products and products of the chemical or related industries:
Tariff fraction and NICO Description Note
2707.10.01 Benzol (benzene).
00 Benzol (benzene).
2707.20.01 Toluol (toluene).
00 Toluol (toluene).
2707.30.01 Xylol (xylenes).
00 Xylol (xylenes).
2707.40.01 Naphthalene.
00 Naphthalene.
2707.50.91
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 ASTM D 86 method). 00 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 ASTM D 86 method).
2707.99.99 Others.
01 Cresol.
99 Others.
2709.00.05 Heavy, medium and light crude petroleum oils.
01 Heavy.
02 Medium.
03 Light.
2709.00.99 Others.
00 Others.
2710.12.06 Isomeric mixture of trimethyl pentene and dimethyl hexene
(Diisobutylene).
00 Isomeric mixture of trimethyl pentene and dimethyl hexene (Diisobutylene).
2710.12.99 Others.
01 Pure mineral oils from petroleum, in tank trucks, tank ships or auto-tanks.
02 Aromatic precursor naphtha.
03 Aviation gasoline.
04 Gasoline with octane rating less than 87.
07 Propylene tetramer.
08 Hexane; heptane.
91 Other gasolines.
99 Others.
2710.19.02
Lubricating oils or preparations based on mineral oils derived from petroleum, with additives (finished lubricating oils). 00 Lubricating oils or preparations based on mineral oils derived from petroleum, with additives (finished lubricating oils).

186 OFFICIAL GAZETTE Monday, January 6, 2025
2710.19.99 Others.
01 Pure mineral oils from petroleum, without additives (basic lubricating oils), in tank trucks, tank ships or auto-tanks. 02 Lubricating greases. 05 Fuel oil (combustóleo). 06 Extender oil for rubber. 07 Paraffinic oil. 91 Other diesel oils (gas oils) and their mixtures. 92 Other mixtures of hydrocarbons (n-alkanes, isoalkanes and cycloalkanes) with a chain length of 95% minimum 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. 99 Others. 2710.20.01 Petroleum or bituminous mineral oils (except crude oils) and preparations not expressed or included elsewhere in another part, 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 oil wastes. 00 Petroleum or bituminous mineral oils (except crude oils) and preparations not expressed or included elsewhere in another part, 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 oil wastes.
2710.91.01 Containing polychlorinated biphenyls (PCB), polychlorinated terphenyls
(PCT) or polybrominated biphenyls (PBB).
00 Containing polychlorinated biphenyls (PCB), polychlorinated terphenyls (PCT) or polybrominated biphenyls (PBB).
2710.99.99 Others.
00 Others.
2712.90.03 Paraffinic residues (slack wax), with an oil content
greater than or equal to 8%, by weight.
00 Paraffinic residues (slack wax), with an oil content greater than or equal to 8%, by weight.
2712.90.99 Others.
01 Waxes
99 Others.
2713.11.01 Uncalcined.
00 Uncalcined.
2713.90.91 Other residues of petroleum or bituminous mineral oils.
00 Other residues of petroleum or bituminous mineral oils.
2901.10.05 Saturated.
02 Hexane; heptane.
99 Others.
2901.23.01 Butene (butylene) and its isomers.
00 Butene (butylene) and its isomers.

Monday, January 6, 2025 OFFICIAL GAZETTE 187
2901.29.99 Others.
00 Others.
2902.11.01 Cyclohexane.
00 Cyclohexane.
2902.20.01 Benzene.
00 Benzene.
2902.30.01 Toluene.
00 Toluene.
2902.41.01 o-Xylene.
00 o-Xylene.
2902.42.01 m-Xylene.
00 m-Xylene.
2902.43.01 p-Xylene.
00 p-Xylene.
2902.44.01 Mixtures of xylene isomers.
00 Mixtures of xylene isomers.
2902.60.01 Ethylbenzene.
00 Ethylbenzene.
2902.90.99 Others.
00 Others.
2905.11.01 Methanol (methyl alcohol).
00 Methanol (methyl alcohol).
2905.12.02 Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol).
01 Propan-1-ol (propyl alcohol).
99 Others.
2905.13.01 Butan-1-ol (n-butyl alcohol).
00 Butan-1-ol (n-butyl alcohol).
2905.14.91 Other butanols.
01 2-Methyl-1-propanol (isobutyl alcohol).
02 2-Butanol.
99 Others.
2905.16.03 Octanol (octyl alcohol) and its isomers.
01 2-Ethylhexanol.
99 Others.
2905.19.99 Others.
02 Hexanol.
04 Pentanol (amyl alcohol) and its isomers.
99 Others.
2905.29.99 Others.
01 Hexenol.
99 Others.

188 OFFICIAL GAZETTE Monday, January 6, 2025
2909.19.99 Others.
01 Isopropyl ether.
02 Methyl tert-butyl ether.
99 Others.
3826.00.01
Biodiesel and its mixtures, without petroleum or bituminous mineral oils or with a content of less than 70% by weight of these oils. 00 Biodiesel and its mixtures, without petroleum or bituminous mineral oils or with a content of less than 70% by weight of these oils. The goods classified under the following tariff fractions and NICO shall not be destined for tariff deferment programs or the strategic supervised warehouse 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:

Mexico City International Airport. 16. Mazatlán.
Acapulco. 17. Mexicali.
Altamira. 18. Nogales.
Ciudad del Carmen. 19. Nuevo Laredo.
Ciudad Juárez. 20. Piedras Negras.
Ciudad Reynosa. 21. Progreso.
Coatzacoalcos. 22. Salina Cruz.
Colombia. 23. Tampico.
Dos Bocas. 24. Tijuana.
Ensenada. 25. Tuxpan.
Guaymas. 26. Veracruz.
La Paz. 27. Felipe Ángeles International Airport.
Lázaro Cárdenas. 28. Toluca
Manzanillo. 29. Monterrey.
Matamoros.
V. Regarding the customs clearance of goods that are removed from the country under the definitive export customs regime, of the following goods:
a) Tequila:
Tariff fraction and NICO Description Limitation
2208.90.02 Bacanora.
00 Bacanora.
2208.90.03 Tequila.
01 Tequila contained in containers with a capacity of less than or equal to 5 liters.
91 Other tequilas.
2208.90.04 Sotol.
00 Sotol.
2208.90.05 Mezcal.
00 Mezcal.
2208.90.06 Charanda.
00 Charanda.
2208.90.07 Raicilla.
00 Raicilla.

Monday, January 6, 2025 OFFICIAL GAZETTE 189
Customs:

Mexico City International Airport. 11. Mexicali.
Aguascalientes. 12. Mexico.
Altamira. 13. Nogales.
Ciudad Hidalgo. 14. Nuevo Laredo.
Ciudad Juárez. 15. Piedras Negras.
Colombia. 16. Tampico.
Guadalajara. 17. Tijuana.
Guanajuato. 18. Tuxpan.
Lázaro Cárdenas. 19. Veracruz.
Manzanillo. 20. Felipe Ángeles International Airport.
b) Radioactive and nuclear products:
Tariff fraction and NICO Description Limitation 2844.10.01 Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures, containing natural uranium or compounds of natural uranium. 00 Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures, containing natural uranium or compounds of natural uranium. 2844.20.01 Uranium enriched in U 235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures, containing uranium enriched in U 235, plutonium or compounds of these products. 00 Uranium enriched in U 235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures, containing uranium enriched in U 235, plutonium or compounds of these products. 2844.30.01 Uranium depleted in U 235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures, containing uranium depleted in U 235, thorium or compounds of these products. 00 Uranium depleted in U 235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures, containing uranium depleted in U 235, thorium or compounds of these products. 2844.41.01 Tritium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures, containing tritium or its compounds. 00 Tritium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures, containing tritium or its compounds. 2844.42.01 Actinium-225, actinium-227, californium-253, curium-240, curium-241, curium-242, curium-243, curium-244, einsteinium-253, einsteinium-254, gadolinium-148, polonium-208, polonium-209, polonium-210, radium-223, uranium-230 or uranium-232, and their compounds; alloys, dispersions (including cermets), ceramic products and mixtures, containing these elements or compounds. 00 Actinium-225, actinium-227, californium-253, curium-240, curium-241, curium-242, curium-243, curium-244, einsteinium-253, einsteinium-254, gadolinium-148, polonium-208, polonium-209, polonium-210, radium-223, uranium-230 or uranium-232, and their compounds; alloys, dispersions (including cermets), ceramic products and mixtures, containing these elements or compounds.

190 OFFICIAL GAZETTE Monday, January 6, 2025
2844.43.91
Other radioactive elements and isotopes and compounds; alloys, dispersions (including cermets), ceramic products and mixtures, containing these elements, isotopes or compounds. 01 Cesium 137. 02 Radioactive cobalt. 99 Others.
2844.44.01 Radioactive waste.
01 Of cesium 137.
02 Of cobalt.
99 Others.
2845.10.01 Heavy water (deuterium oxide).
00 Heavy water (deuterium oxide).
2846.90.99 Others.
00 Others.
8401.10.01 Nuclear reactors.
00 Nuclear reactors.
8401.20.01 Machines and apparatus for isotopic separation, and parts thereof.
00 Machines and apparatus for isotopic separation, and parts thereof.
8401.30.01 Fuel elements (cartridges), irradiated.
00 Fuel elements (cartridges), irradiated.
8401.40.01 Parts of nuclear reactors.
00 Parts of nuclear reactors.
9022.21.99 Others.
00 Others.
Customs:

Mexico City International Airport. 11. Mexicali.
Altamira. 12. Monterrey.
Ciudad del Carmen. 13. Nogales.
Ciudad Hidalgo. 14. Nuevo Laredo.
Ciudad Juárez. 15. Piedras Negras.
Ciudad Reynosa. 16. Subteniente López.
Colombia. 17. Tijuana.
Guadalajara. 18. Toluca.
Lázaro Cárdenas. 19. Veracruz.
Manzanillo. 20. Felipe Ángeles International Airport.
Respectfully.
Mexico City, December 20, 2024.- In substitution for the absence of the Head of the Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona, signs.- Rubric.

Monday, January 6, 2025 OFFICIAL GAZETTE 191
ANNEX 23 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025
Dangerous goods or goods that require special facilities or equipment for sampling or both For the purposes of article 45, first paragraph of the Law and 71 and 73, fifth paragraph of the Regulations, in relation to rule 3.1.3., third paragraph, the following dangerous goods or goods that require special facilities or equipment for sampling or both are made known:
Tariff fraction and NICO Description Limitation
2705.00.01 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons.
00 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons.
2711.11.01 Natural gas.
00 Natural gas.
2711.12.01 Propane.
00 Propane.
2711.13.01 Butanes.
00 Butanes.
2711.14.01 Ethylene, propylene, butylene and butadiene.
00 Ethylene, propylene, butylene and butadiene.
2711.19.01 Butane and propane, mixed together, liquefied.
00 Butane and propane, mixed together, liquefied.
2711.19.99 Others.
01 Alkanes, alkenes or alkynes used for cutting and welding, even if mixed together.
99 Others.
2711.21.01 Natural gas.
00 Natural gas.
2711.29.99 Others.
00 Others.
2801.10.01 Chlorine.
00 Chlorine.
2801.30.01 Fluorine; bromine.
00 Fluorine; bromine.
2804.10.01 Hydrogen.
00 Hydrogen.
2804.21.01 Argon.
00 Argon.
2804.29.99 Others.
01 Helium.
99 Others.
2804.30.01 Nitrogen.
00 Nitrogen.
2804.40.01 Oxygen.
00 Oxygen.
2804.70.04 Phosphorus.
00 Phosphorus.

192 OFFICIAL GAZETTE Monday, January 6, 2025
2804.80.01 Arsenic.
00 Arsenic.
2805.11.01 Sodium.
00 Sodium.
2805.19.99 Others.
00 Others.
2806.10.01 Hydrogen chloride (hydrochloric acid).
00 Hydrogen chloride (hydrochloric acid).
2806.20.01 Chlorosulfonic acid.
00 Chlorosulfonic acid.
2807.00.01 Sulfuric acid; oleum.
00 Sulfuric acid; oleum.
2808.00.01 Nitric acid; sulfonitric acids.
00 Nitric acid; sulfonitric acids.
2809.10.01 Diphosphorus pentoxide.
00 Diphosphorus pentoxide.
2809.20.01 Phosphoric acid (orthophosphoric acid).
00 Phosphoric acid (orthophosphoric acid).
2811.11.01 Hydrogen fluoride (hydrofluoric acid), technical grade.
00 Hydrogen fluoride (hydrofluoric acid), technical grade.
2811.19.99 Others.
00 Others.
2811.21.03 Carbon dioxide.
01 Carbon dioxide (carbonic anhydride) in liquid or gaseous state.
2811.29.99 Others.
01 Nitrous oxide (nitrous oxide).
99 Others.
2812.11.01 Carbonyl dichloride (phosgene).
00 Carbonyl dichloride (phosgene).
2812.12.01 Phosphoryl chloride.
00 Phosphoryl chloride.
2812.13.01 Phosphorus trichloride.
00 Phosphorus trichloride.
2812.14.01 Phosphorus pentachloride.
00 Phosphorus pentachloride.
2812.15.01 Sulfur monochloride.
00 Sulfur monochloride.
2812.16.01 Sulfur dichloride.
00 Sulfur dichloride.
2812.17.01 Thionyl chloride.
00 Thionyl chloride.
2812.19.99 Others.
01 Arsenic trichloride.
99 Others.

Monday, January 6, 2025 OFFICIAL GAZETTE 193
2812.90.99 Others.
00 Others.
2813.10.01 Carbon disulfide.
00 Carbon disulfide.
2813.90.99 Others.
00 Others.
2814.10.01 Anhydrous ammonia.
00 Anhydrous ammonia.
2814.20.01 Ammonia in aqueous solution.
00 Ammonia in aqueous solution.
28.15 Sodium hydroxide (caustic soda or soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium.
2815.30.01 Peroxides of sodium or potassium.
00 Peroxides of sodium or potassium.
2816.10.01 Magnesium hydroxide and peroxide.
00 Magnesium hydroxide and peroxide.
2816.40.03 Oxides, hydroxides and peroxides, of strontium or barium.
00 Oxides, hydroxides and peroxides, of strontium or barium.
2817.00.02 Zinc peroxide.
00 Zinc peroxide.
2825.10.02 Hydrazine and hydroxylamine and their inorganic salts.
01 Hydrazine hydrate.
28.29 Chlorates and perchlorates; bromates and perbromates; iodates and periodates.
28.37 Cyanides, oxycyanides and complex cyanides.
2842.90.99 Others.
01 Fulminates, cyanates and thiocyanates.
2850.00.03
Hydrides, nitrides, azides (azides), silicides and borides, whether or not of definite chemical composition, except compounds consisting equally of carbides of heading 28.49. 00 Hydrides, nitrides, azides (azides), silicides and borides, whether or not of definite chemical composition, except compounds consisting equally of carbides of heading 28.49.
2852.10.04 Of definite chemical composition.
00 Of definite chemical composition.
2852.90.99 Others.
00 Others.
2853.10.01 Cyanogen chloride (chlorcyan).
00 Cyanogen chloride (chlorcyan).
2853.90.99 Others.
02 Of zinc.
03 Of aluminum.
99 Others.
2901.10.05 Saturated.
01 Butane.
99 Others.

194 OFFICIAL GAZETTE Monday, January 6, 2025
2901.21.01 Ethylene.
00 Ethylene.
2901.22.01 Propene (propylene).
00 Propene (propylene).
2901.23.01 Butene (butylene) and its isomers.
00 Butene (butylene) and its isomers.
2901.24.01 Buta-1,3-diene and isoprene.
00 Buta-1,3-diene and isoprene.
2901.29.99 Others.
00 Others.
2903.11.01 Chloromethane (methyl chloride) and chloroethane (ethyl chloride).
00 Chloromethane (methyl chloride) and chloroethane (ethyl chloride).
2903.21.01 Vinyl chloride (chloroethylene).
00 Vinyl chloride (chloroethylene).
2903.29.99 Others.
00 Others.
2903.61.01 Methyl bromide (bromomethane).
00 Methyl bromide (bromomethane).
2903.71.01 Chlorodifluoromethane (HCFC-22).
00 Chlorodifluoromethane (HCFC-22).
2903.72.01 Dichlorotrifluoroethanes (HCFC-123).
00 Dichlorotrifluoroethanes (HCFC-123).
2903.73.01 Dichlorofluoroethanes (HCFC-141, 141b).
00 Dichlorofluoroethanes (HCFC-141, 141b).
2903.74.01 Chlorodifluoroethanes (HCFC-142, 142b).
00 Chlorodifluoroethanes (HCFC-142, 142b).
2903.75.01 Dichloropentafluoropropanes (HCFC-225, 225ca, 225cb).
00 Dichloropentafluoropropanes (HCFC-225, 225ca, 225cb).
2903.76.01 Bromochlorodifluoromethane (Halón-1211), bromotrifluoromethane (Halón-1301) and dibromotetrafluoroethanes (Halón-2402).
00 Bromochlorodifluoromethane (Halón-1211), bromotrifluoromethane (Halón-1301) and dibromotetrafluoroethanes (Halón-2402).
2903.77.91 Others, perhalogenated only with fluorine and chlorine.
00 Others, perhalogenated only with fluorine and chlorine.
2903.79.99 Others.
00 Others.
2910.10.01 Oxirane (ethylene oxide).
00 Oxirane (ethylene oxide).
2910.20.01 Methyloxirane (propylene oxide).
00 Methyloxirane (propylene oxide).
2912.19.99 Others.
99 Others.
2914.71.01 Chlordécone (ISO).
00 Chlordécone (ISO).

Monday, January 6, 2025 OFFICIAL GAZETTE 195
2914.79.99 Others.
99 Others.
2915.40.01 Mono- or dichloroacetic acids and their sodium salts.
00 Mono- or dichloroacetic acids and their sodium salts.
2915.40.99 Others.
00 Others.
2915.90.32 Methyl chloroformate.
00 Methyl chloroformate.
2915.90.33 Benzyl chloroformate.
00 Benzyl chloroformate.
2915.90.99 Others.
99 Others.
2916.11.01 Acrylic acid and its salts.
00 Acrylic acid and its salts.
2916.12.01 Methyl acrylate or ethyl acrylate.
00 Methyl acrylate or ethyl acrylate.
2916.12.02 Butyl acrylate.
00 Butyl acrylate.
2916.12.03 2-Ethylhexyl acrylate.
00 2-Ethylhexyl acrylate.
2916.13.01 Methacrylic acid and its salts.
00 Methacrylic acid and its salts.
2916.14.01 Methyl methacrylate.
00 Methyl methacrylate.
2916.14.02 Ethyl methacrylate or butyl methacrylate.
00 Ethyl methacrylate or butyl methacrylate.
2916.39.99 Others.
99 Others.
2917.14.01 Maleic anhydride.
00 Maleic anhydride.
2920.29.99 Others.
99 Others.
2920.90.99 Others.
01 Pentaerythritol tetranitrate.
02 Dimethyl sulfate or diethyl sulfate.
99 Others.
2921.11.05 Mono-, di- or trimethylamine
01 Monomethylamine.
02 Dimethylamine.
03 Trimethylamine.
2921.19.05 2-Aminopropane.
00 2-Aminopropane.
2921.19.99 Others.
01 Dibutylamine.
99 Others.

196 OFFICIAL GAZETTE Monday, January 6, 2025
2921.21.02 Ethylenediamine and its salts.
01 Ethylenediamine (1,2-diaminoethane).
2921.29.99 Others.
01 Diethylenetriamine.
99 Others.
2921.30.99 Others.
00 Others.
2926.10.01 Acrylonitrile.
00 Acrylonitrile.
2926.90.99 Others.
99 Others.
2931.90.99 Others.
00 Others.
2932.20.11 Lactones.
99 Others.
2933.31.03 Pyridine and its salts.
00 Pyridine and its salts.
2934.92.91 Other fentanyls and their derivatives.
00 Other fentanyls and their derivatives.
2934.99.99 Others.
99 Others.
2937.19.99 Others.
99 Others.
3601.00.01 Smokeless or black powder.
00 Smokeless or black powder.
3601.00.99 Others.
00 Others.
3602.00.02 Gelatin dynamite.
00 Gelatin dynamite.
3602.00.99 Others.
00 Others.
3603.10.01 Mines with black powder core.
00 Mines with black powder core.
3603.10.99 Others.
00 Others.
3603.20.01 Detonating cords.
00 Detonating cords.
3603.30.01 Fulminating primers.
00 Fulminating primers.
3603.40.01 Fulminating caps.
00 Fulminating caps.
3603.50.01 Igniters.
00 Igniters.

Monday, January 6, 2025 OFFICIAL GAZETTE 197
3603.60.01 Electric detonators.
00 Electric detonators.
3604.10.01 Articles for fireworks.
00 Articles for fireworks.
3604.90.99 Others.
00 Others.
37.01
Flat photographic plates and films, sensitized, unexposed, other than paper, cardboard or textiles; self-developing flat photographic films, sensitized, unexposed, even in cartridges. 37.02 Roll photographic films, sensitized, unexposed, other than paper, cardboard or textiles; self-developing roll photographic films, sensitized, unexposed.
37.03 Paper, cardboard and textiles, photographic, sensitized, unexposed.
3704.00.01 Plates, films, paper, cardboard and textiles, photographic, exposed but undeveloped.
00 Plates, films, paper, cardboard and textiles, photographic, exposed but undeveloped.
3808.59.99 Others.
99 Others.
3808.92.03 Fungicides.
99 Others.
3811.11.02 Based on lead compounds.
00 Based on lead compounds.
3827.11.01
Containing chlorofluorocarbons (CFC), even with hydrochlorofluorocarbons (HCFC), perfluorocarbons (PFC) or hydrofluorocarbons (HFC). 00 Containing chlorofluorocarbons (CFC), even with hydrochlorofluorocarbons (HCFC), perfluorocarbons (PFC) or hydrofluorocarbons (HFC).
3827.12.01 Containing hydrobromofluorocarbons (HBFC).
00 Containing hydrobromofluorocarbons (HBFC).
3827.20.01
Containing bromochlorodifluoromethane (Halón-1211), bromotrifluoromethane (Halón-1301) or dibromotetrafluoroethanes (Halón-2402). 00 Containing bromochlorodifluoromethane (Halón-1211), bromotrifluoromethane (Halón-1301) or dibromotetrafluoroethanes (Halón-2402).
3827.40.01 Containing methyl bromide (bromomethane) or bromochloromethane.
00 Containing methyl bromide (bromomethane) or bromochloromethane.
3827.90.99 Others.
00 Others.
Respectfully.
Mexico City, December 20, 2024.- In substitution for the absence of the Head of the Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona, signs.- Rubric.

198 OFFICIAL GAZETTE Monday, January 6, 2025
ANNEX 24 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025
Minimum information that must be contained in the automated inventory control system For the purposes of article 59, fraction I of the Law, in relation to rules 4.3.1., 4.8.3., 7.1.1., fraction XIV, 7.1.4., second paragraph, section D, fractions III and VII and 7.5.1., fraction XIII, the minimum information that must be contained in the automated inventory control system is made known, as follows:
Content
A. Minimum information that the automated inventory control system referred to in rule 4.3.1. must contain. B. Information that the SECIIT must contain, referred to in rule 7.1.4., second paragraph, section D, fraction VII.
C. Minimum information that the automated inventory control system for companies with the Registry in the Enterprise Certification Scheme must contain.
A. Minimum information that the automated inventory control system referred to in rule 4.3.1. must contain:
The automated inventory control system under this section must allow at least:
I. Full compliance with the provisions established in the Law, its Regulations and the RGCE regarding the inventory control of temporarily imported goods.
II. Have an instrument for verifying the return of temporarily imported goods and control of goods pending return.
III. Generate reports that allow compliance with the information requirements established in customs provisions and those of the authority itself.
The system must be formed at least by the following catalogs and modules:
I. Catalogs:
a) General data of the taxpayer. b) Materials. c) Products.
II. Customs module:
a) Customs entry information module (temporary imports). b) Module of information on materials used. c) Customs exit information module (returns, destructions, donations, regime changes, etc.). d) Fixed asset module.
III. Reports module:
a) Temporary import goods entry report. b) Temporary import goods exit report. c) Temporary import goods balance report. d) Materials used report. The minimum information that the catalogs and modules mentioned in the previous paragraph must contain is described below:
I. Catalogs:
a) General data of the taxpayer:
The following must be indicated:

Name or corporate name.
RFC key.

Monday, January 6, 2025 OFFICIAL GAZETTE 199

IMMEX Program number issued by the SE.
Tax address and, where applicable, the address(es) of the industrial plant(s) and warehouse(s) (street, number, postal code, neighborhood, and federal entity).
The data indicated in items 1 and 2 must appear in all and each of the reports.

b) Materials:
The materials catalog will identify each material used in the production of the export goods subject to the program, which must indicate:

Tariff fraction: the one corresponding to the goods in accordance with the TIGIE.
Material description: the one corresponding to the commercial description of the material.
TIGIE unit of measure: the unit of measure corresponding in accordance with the TIGIE.

c) Products:
The finished products catalog identifies each good subject to the program, which must indicate:

Tariff fraction: the one corresponding to the goods in accordance with the TIGIE.
Product description: the one corresponding to the commercial description of the product.
TIGIE unit of measure: the unit of measure corresponding in accordance with the TIGIE.

II. Customs Module:
a) Customs information module for entries (temporary imports):
This module must include at least the following information:

Entry number (customs key/clearance section, patent, and document number).
Entry key.
Declared entry date on the entry.

b) Module of information on materials used:
This module must contain the information of the process subject to the program and must allow relating the quantities of the manufactured product with the actual consumption of components used in its production, for a specific period; as well as the quantities of shrinkage and waste resulting from the production process. For these purposes, actual consumption shall be understood as the temporarily imported goods referred to in Article 108, fraction I of the Law, which are used in the process of elaboration, transformation, repair, manufacturing, assembly, or remanufacturing, of the goods subject to an IMMEX Program, determined by a specific period in accordance with the control systems established by each company.

The foregoing may be determined in terms of the TIGIE unit of measure or the commercial unit of measure declared on the entry.

For dismantling operations, the data relating to the temporary import of the goods subject to dismantling and the goods obtained in the dismantling process, in addition to those mentioned in item a) of this fraction, are the following:

Number or identification key: indicate the internal number or key that the company assigns to the goods resulting from the dismantling process and identifies it with the temporary import entry corresponding to the goods subject to dismantling.
Description: provide the commercial description of the goods resulting from the dismantling process, identified with a number or key, in accordance with the item above.

200 OFFICIAL GAZETTE Monday, January 6, 2025

Unit of measure: the commercialization unit corresponding to the goods described in the item above.
Quantity of goods: the one corresponding in accordance with the unit of measure indicated in the item above.
The parts recovered from the dismantling process shall be registered in accordance with the above and may be returned or destined to production or repair processes as inputs; the other parts shall be considered as waste.

c) Customs information module for exits (returns, donations, destructions, regime changes, etc.):
This module must include at least the following information:

Entry number (customs key/clearance section, patent, and document number).
Date of the entry.
Entry key.

In this module, the quantity of each good determined or calculated in accordance with item b) of this fraction must be automatically deducted (subtracted), using for such purposes the FIFO inventory control method, deducting said goods from the entry covering the oldest temporary import containing the good to be deducted, considering the following:

If the total quantity of each determined good is less than the balance of said good contained in the entry covering the temporary import, the total quantity of the good will be deducted.
If the total quantity of each determined good is greater than the balance of said good contained in the entry covering the temporary import, the balance of the good contained in that entry will be deducted, and the difference will be deducted from the next entry covering the corresponding temporary import in chronological order.

Likewise, the deduction of waste must be made at the time of its donation, destruction, transfer, regime change, or return, using for such purposes the FIFO inventory control method, deducting said goods from the entry covering the oldest temporary import containing the good to be deducted, using the same deduction procedure indicated in the previous paragraph.

In the case of repair processes, the actual consumption per month must be deducted using the FIFO inventory control method, to identify the entries covering the temporary import.

Certified companies that have the authorization referred to in rule 7.1.4., that manufacture goods in the electrical, electronic, auto parts, automotive, or aeronautical sectors, for the purposes of deductions in accordance with the previous paragraphs, may opt to automatically deduct (subtract) the value by tariff fraction corresponding to the good determined or calculated in accordance with item b) of this fraction, using for such purposes the FIFO method, deducting said value from the oldest temporary import entry containing pending deduction values of the tariff fraction in question.

Certified companies in the auto parts industry that receive the statements of transfer of goods from terminal automotive or vehicle manufacturing companies for self-transport vehicles in accordance with rules 4.3.13., 4.3.17. and other relative rules of the GFTC, who opt to apply what is provided in rule 7.3.1., fraction V, will register the number and date of the fiscal receipt issued in accordance with rule 4.3.11., by whom they alienated the parts and components or inputs.

d) Fixed Asset Module:
Through this module, the customs information of imports, exports, returns, transfers, donations, destructions, and regime changes of fixed assets must be indicated, as appropriate, and must include at least the following information:

Monday, January 6, 2025 OFFICIAL GAZETTE 201

Description of the goods: provide a description of the goods that includes the brand and model, in the case of machinery and equipment. In the case of spare parts, tools, instruments, and molds, it will not be necessary to note said data.
Entry number (customs key/clearance section, patent, and document number).
Date of the entry.
Entry key.

III. Reports Module:
This module must allow the issuance of reports that prove compliance with customs obligations.
The minimum reports that must be issued in this module are:
a) Temporary import goods entry report. Which must show the information referred to in the third paragraph, fraction II, item a) of this section. b) Temporary import goods exit report. Which must show the information referred to in the third paragraph, fraction II, item c) of this section. c) Temporary import goods balance report. Which must contain the balances by tariff fraction of the temporarily imported material. d) Materials used report. Which must allow knowing the quantity of materials used in production by specific period.

B. Information that the SECIIT must contain, referred to in rule 7.1.4., second paragraph, section D, fraction VII:
The SECIIT must receive electronically, within a period not exceeding 24 hours, the information indicated in this section, which must be obtained electronically from the corporate system and the remaining information must be received no later than at the time of payment of the corresponding entry. Likewise, online access to the customs authority must be allowed, ensuring compliance with the following objectives:
I. Give full compliance to the provisions established in the Law, its Regulations, and the GFTC, regarding the inventory control of temporarily imported goods.
II. Have an instrument for the verification of the returns of temporarily imported goods and control of goods pending return.
III. Generate reports that allow compliance with the information requirements established in customs provisions and those of the authority itself.

The system must be formed by at least the following catalogs and modules:
I. Catalogs:
a) General data of the taxpayer. b) Materials. c) Products. d) Suppliers. e) Clients. f) Submanufacturing or subcontracting. g) Customs brokers, customs agencies, and/or customs representatives. h) Fixed assets.

II. Interface Module:
a) Entry interface module (temporary imports). b) Exit interface module (returns, destructions, donations, regime changes, etc.). c) Manufacturing movements and adjustments interface module.

202 OFFICIAL GAZETTE Monday, January 6, 2025

III. Customs Module:
a) Customs information module for entries (temporary imports). b) Customs information module for exits (returns, destructions, donations, regime changes, etc.). c) Fixed asset module.

IV. Process Module:
a) Entry process module. b) Exit process module. c) Manufacturing movements and adjustments process module. d) Deductions process module.

V. Reports Module:
a) Temporary import goods entry report. b) Temporary import goods exit report. c) Temporary import goods balance report. d) Materials deductions report. e) Adjustments report.

The minimum information that the catalogs and modules indicated in the previous paragraph must contain is described below:
I. Catalogs:
a) General data of the taxpayer:
It must indicate:

Name or corporate name.
RFC key.
IMMEX Program number issued by the SE.
Tax address and, where applicable, the address(es) of the industrial plant(s) and warehouse(s) (street, number, postal code, neighborhood, and federal entity).
The data indicated in items 1 and 2 of this item must appear in all and each of the reports of this Annex.

b) Materials:
The materials catalog will identify each material used in the production of the export goods registered in the corporate system, which must indicate:

Part number or identification key: indicate the part number or internal identification key that the company assigns to the material.
Material description: the one corresponding to the commercial description of the material.
Tariff fraction: the one corresponding to the goods in accordance with the TIGIE.
Commercialization unit of measure: the commercialization unit of measure contained in the manufacturing system.
TIGIE unit of measure: the unit of measure corresponding in accordance with the TIGIE.
Type of material: identify for each material used in the production of export goods, if it corresponds to:
i. Direct material, which includes raw materials, parts, and components.
ii. Indirect material, which includes consumable materials in the production process and registered in the corporate inventory control.
The data indicated in items 1 and 4 of this item must be obtained electronically from the corporate system, so they cannot be modified within the SECIIT.

Monday, January 6, 2025 OFFICIAL GAZETTE 203

c) Products:
The finished products catalog identifies each good registered in the corporate system, which must indicate:

Part number or identification key: indicate the part number or internal identification key that the company assigns to the product and identifies it for the purposes of this Annex.
Product description: the one corresponding to the commercial description of the product.
Tariff fraction: the one corresponding to the goods in accordance with the TIGIE.
Commercialization unit of measure: the commercialization unit of measure contained in the manufacturing system.
TIGIE unit of measure: the unit of measure corresponding in accordance with the TIGIE.
The data indicated in items 1 and 4 of this item must be obtained electronically from the corporate system, so they cannot be modified within the SECIIT.

d) Suppliers:
The catalog must contain the suppliers related to the supply of goods and must indicate at least the following data:

Number or identification key assigned by the company.
Name, corporate name, or legal name.
Whether it is national or foreign.
If national, indicate the registration or authorization number corresponding to:
i. IMMEX Program.
ii. Strategic Tax Facility.
In the case of foreigners, the tax identification key; in the case of nationals, the RFC key or, where applicable, the CURP.
Tax address (street, number, postal code, neighborhood, federal entity, and country).
The data indicated in items 1 and 2 of this item must be obtained electronically from the corporate system, so they cannot be modified within the SECIIT. Inactive records in the SECIIT supplier catalog must remain in said catalog for five years from the date of deletion.

e) Clients:
The catalog must contain at least the following data of the clients:

Number or identification key assigned by the company.
Name, corporate name, or legal name.
In the case of foreigners, the tax identification key; in the case of nationals, the RFC key or, where applicable, the CURP.
If national, indicate the registration or authorization number corresponding to:
i. IMMEX Program.
ii. ECEX.
iii. Terminal automotive industry or vehicle manufacturing company.
iv. Strategic Tax Facility.
Tax address (street, number, postal code, neighborhood, federal entity, and country).
The data indicated in items 1 and 2 of this item must be obtained electronically from the corporate system, so they cannot be modified within the SECIIT. Inactive records in the SECIIT client catalog must remain in said catalog for five years from the date of deletion.

204 OFFICIAL GAZETTE Monday, January 6, 2025

f) Submanufacturing or subcontracting:
The data of the individuals or legal entities registered to carry out complementary industrial processes must be indicated:

Number or identification key assigned by the company.
Name, corporate name, or legal name.
Number and date of authorization from the SE.
Address where the submanufacturing or subcontracting service will be carried out.
Inactive records in the SECIIT submanufacturing or subcontracting catalog must remain in said catalog for five years from the date of deletion.

g) Customs brokers and/or customs representatives, where applicable, customs agencies:
It must indicate:

Customs broker patent number, customs agency authorization number, or customs representative authorization.
Name of the customs broker, customs agency, or customs representative.
RFC key and CURP.
In the case of customs brokers, customs agencies, name, corporate name, or legal name and tax address (street, number, postal code, neighborhood, and federal entity).
Inactive records in the SECIIT customs brokers or representatives catalog must remain in said catalog for five years from the date of deletion.

h) Fixed assets:
This catalog identifies each fixed asset good temporarily imported, in accordance with what is established in Article 108, fraction III of the Law, and must indicate at least the following:

Purchase order: number of the purchase order corresponding to the goods.
Description of the goods: the description must allow relating it with the description of the goods contained in the invoice, as well as with the description corresponding in accordance with the TIGIE.
Brand, model, or serial number: indicate the corresponding data, in accordance with what is established in Article 36-A, fraction I, second paragraph of the Law.
Tariff fraction: the one corresponding to the goods in accordance with the TIGIE.
The data indicated in item 1 of this item must be obtained electronically from the corporate system, so it cannot be modified within the SECIIT.

II. Interface Module:
a) Entry interface module (temporary imports):
Through this module, the entry of materials registered in the company's corporate system must be received electronically in the SECIIT and must include at least the following information:

Part number.
Quantity.
Commercialization unit of measure.
Amount in dollars.
Date of receipt of the goods.
Supplier identification number.
Commercial invoice number or receipt control.
Purchase order.
Identifier of the corporate system that generated the entry.

Monday, January 6, 2025 OFFICIAL GAZETTE 205

The data indicated in this item must be obtained electronically from the corporate system, so they cannot be modified within the SECIIT, except for the amount in dollars when it comes to virtual operations.

b) Exit interface module (returns, donations, destructions, regime changes, etc.):
Through this module, the exit of materials and products registered in the company's corporate system must be received electronically in the SECIIT and must include at least the following information:

Part number.
Quantity.
Commercialization unit of measure.
Amount in dollars.
Date of transaction of the deletion from the corporate system.
Client identification number.
Commercial invoice number or shipment control.
Sales order/client.
Identifier of the corporate system that generated the exit.
The data indicated in this item must be obtained electronically from the corporate system, so they cannot be modified within the SECIIT, except for the amount in dollars when it comes to virtual operations.

c) Manufacturing movements and adjustments interface module:
Through this module, the entries, exits, adjustments, and inventories registered in the company's corporate system must be received electronically in the SECIIT and must include at least the following information:

Manufacturing movements:
i. Consolidated movements of the transactions of the corporate system.
ii. Actual consumption: the temporarily imported goods referred to in Article 108, fraction I of the Law, which are used in the process of elaboration, transformation, repair, manufacturing, assembly, or remanufacturing, of the goods subject to an IMMEX Program, determined by a specific period in accordance with the control systems established by each company.
Adjustments:
i. Shortages and surpluses.
ii. Shrinkage.

For dismantling operations, through this module, the data of the goods actually obtained in the dismantling process and registered in the company's corporate system must also be received electronically in the SECIIT and must include at least the following information:

Number or identification key: indicate the internal number or key that the company assigns to the goods resulting from the dismantling process.
Description: provide the commercial description of the goods resulting from the dismantling process.
Unit of measure: the commercialization unit corresponding to the goods described in the item above.
Quantity of goods: the one corresponding in accordance with the unit of measure indicated in the item above.
Unit value in dollars.
Total amount in dollars.
Date of recovery of the goods.
Corporate system identifier.

206 DIARIO OFICIAL Monday, January 6, 2025
Goods for future recovery derived from initial disassembly processes may be registered and quantified in accordance with the preceding paragraph and stored to be subjected to future disassembly processes in order to obtain recovered parts. Recovered parts from disassembly processes shall be registered in the SECIIT materials catalog in accordance with the provisions of the second paragraph of this section and may be returned or designated as inputs for production or repair processes. The remainder of the disassembly processes from which parts can no longer be recovered shall be considered waste.

III. Customs Module:
a) Customs information module for entries (temporary imports):
Through this module, customs information regarding temporary imports transferred from the customs declaration preparation module must be received electronically in the SECIIT and must include at least the following information:

Declaration number (customs key/clearance section, patent, and document number).
Declaration key.
Declared entry date on the declaration.
Country of origin of the goods.
Applicable import tax rate for the goods, indicating the type of rate that corresponds:
i. General rate of the TIGIE.
ii. Preferential rate in accordance with a free trade agreement or commercial agreement signed by Mexico, indicating the respective treaty or agreement.
iii. Rate provided for in the PROSEC.
iv. Rate applicable in accordance with Rule 8th.
Commercial invoice.
In the case of consolidated declarations under the terms of rule 7.3.3., fraction IX, subsection b), for each shipment, the following data must be registered:
i. Those corresponding to format B12. Electronic notice of import and export, contained in Annex 1.
ii. The crossing date indicated in format B12. Electronic notice of import and export, contained in Annex 1.
This module must not allow modification of the minimum required information, which is obtained from the corporate system in accordance with the third paragraph, fraction II, subsection a) of this section. The data referred to in items 1, 2, 3, and 7 of this subsection must be received electronically in the SECIIT within 24 hours following the generation of such information.

b) Customs information module for exits (returns, donations, destructions, regime changes, etc.):
Through this module, customs information regarding returns, transfers, donations, destructions, and regime changes of materials or products, as applicable, transferred from the customs declaration preparation module, must be received electronically in the SECIIT and must include at least the following information:

Declaration number (customs key/clearance section, patent, and document number).
Declaration date.
Declaration key.
Country of destination of the goods.

Monday, January 6, 2025 DIARIO OFICIAL 207
5. Goods data in accordance with the materials catalog referred to in the third paragraph, fraction I, subsection b) of this section, in the case of materials, and subsection c) in the case of products, depending on whether it concerns export, return, transfer, donation, destruction, and/or regime change of the materials or products.
6. Air waybill or bill of lading, where applicable.
7. Commercial invoice, where applicable.
8. In the case of consolidated declarations under the terms of rule 7.3.3., fraction IX, subsection b), for each shipment, the following data must be registered:
i. Those corresponding to format B12. Electronic notice of import and export, contained in Annex 1.
ii. The crossing date indicated in format B12. Electronic notice of import and export, contained in Annex 1.

c) Fixed asset module:
Through this module, customs information regarding imports, exports, returns, transfers, donations, destructions, and regime changes of fixed assets, as applicable, transferred from the customs declaration preparation module, must be received electronically in the SECIIT and must include at least the following information:

Declaration number (customs key/clearance section, patent, and document number).
Declaration date.
Declaration key.
Country of origin of the goods.
Goods data in accordance with the assets catalog referred to in the third paragraph, fraction I, subsection h) of this section.
Applicable import tax rate for the goods, indicating the type of rate that corresponds:
i. General rate of the TIGIE.
ii. Preferential rate in accordance with a free trade agreement or commercial agreement signed by Mexico, indicating the respective treaty or agreement.
iii. Rate provided for in the PROSEC.
iv. Rate applicable in accordance with Rule 8th.
Air waybill or bill of lading.
Commercial invoice or CDFI.
In the case of consolidated declarations under the terms of rule 7.3.3., fraction IX, subsection b), for each shipment, the following data must be registered:
i. Those corresponding to format B12. Electronic notice of import and export, contained in Annex 1.
ii. The crossing date indicated in format B12. Electronic notice of import and export, contained in Annex 1, in the case of imports.
In the case of rectifications to the declarations covering the operations of this module, the data of the declaration covering the rectification must be indicated.

IV. Process Module:
This module will allow carrying out the necessary processes to integrate the information from the interface modules with the information from the customs module. Likewise, through the reconciliation process, it will allow reconciling the inventory of the corporate system reflected in the manufacturing movements and adjustments module, against the inventory contained in the SECIIT system, thereby ensuring the integrity of the information. Processes that the system must carry out:

208 DIARIO OFICIAL Monday, January 6, 2025 a) Entry process module: Entries received from the corporate system must be registered daily through the interface module and must be complemented with customs information from the customs module. b) Exit process module: Exits received from the corporate system must be registered daily through the interface module and must be complemented with customs information from the customs module. c) Manufacturing movements and adjustments process module:
1. This module will receive from the corporate system the quantities of initial and final inventory for a specific period of each entry, exit, or adjustment material. The quantities must be determined in the unit of measurement in accordance with the third paragraph, fraction I, subsection b), item 4. of this section.
2. This module will receive from the corporate system the quantities of each manufactured product and of each material used in their production for a specific period, which allow relating each product indicated in inventories with the respective declaration covering the return, transfer, or regime change. The quantities must be determined in the unit of measurement in accordance with the third paragraph, fraction I, subsection b), item 4. of this section.
3. This module will reconcile the information contained in the manufacturing movements module and adjustments referred to in the third paragraph, fraction II, subsection c) of this section, generated by the corporate system for a specific period, and will make the comparison with the customs information registered in the SECIIT.
d) Reconciliation process module:
The system must carry out the necessary processes to determine the quantity of goods incorporated into export products and identify the declarations covering the temporary import that must be affected by the returns, transfers, regime changes, and what corresponds to shrinkage and waste:
1. Carry out the reconciliation (deduction) of the quantity of each good determined in accordance with the third paragraph, fraction II, subsection c), item 1, roman numeral ii of this section, automatically, using for such purposes the FIFO inventory control method, deducting said goods from the oldest temporary import declaration containing the good to be deducted at the part number level, considering the following:
In the case of materials recovered from disassembly processes, the actual consumption per period must be deducted by recovered part number for future greater disassembly processes, from the oldest temporary import declaration containing the goods from which the recovered parts were obtained:
i. If the total quantity of each good determined in accordance with the third paragraph, fraction II, subsection c), item 1, roman numeral ii of this section, is less than the balance of said good contained in the declaration covering the temporary import, the total quantity of the good will be deducted.
ii. If the total quantity of each good determined in accordance with the third paragraph, fraction II, subsection c), item 1, roman numeral ii of this section, is greater than the balance of said good contained in the declaration covering the temporary import, the balance of the good contained in that declaration will be deducted, and the difference will be deducted from the next declaration covering the temporary import that corresponds in chronological order.
2. Carry out the deduction of waste at the time of its donation, destruction, transfer, regime change, or return, using for such purposes the FIFO inventory control method, deducting said goods from the oldest temporary import declaration containing the good to be deducted at the part number level, using the same reconciliation procedure indicated in the preceding item.
3. Carry out the deduction of temporarily imported fixed assets at the time of their return, transfer, regime change, or donation.

Monday, January 6, 2025 DIARIO OFICIAL 209
4. Companies may opt to carry out deductions by value, automatically deducting the value corresponding to the good determined or calculated in accordance with the preceding paragraphs, deducting said value from the oldest temporary import declaration containing pending deduction values at the tariff fraction level or at the declaration level.
The system must carry out the necessary processes to relate the total value of goods incorporated into export products with the temporary import declarations that must be affected, so that in the customs information for entries, exits, and adjustments, the corresponding value must be indicated. When companies opt to carry out deductions at the declaration level, the balance in temporary import declarations will be interpreted as corresponding to the goods with the higher tariff rate contained in the declaration.

V. Reports Module:
This module must allow the issuance of reports that prove compliance with customs obligations, as well as the integrity of the information supplied by the corporate system to the SECIIT. The minimum reports that this module must issue are:
a) Temporary import goods entry report. b) Temporary import goods exit report. c) Temporary import goods balance report. d) Material deduction report. e) Adjustment report. In the event that the company carries out its deductions by value, in accordance with the option provided for in the third paragraph, fraction IV, subsection d), item 4. of this section, the reports referred to herein will be issued by value.

C. Minimum information that the automated inventory control system must contain for companies that have the Registration in the Enterprise Certification Scheme.
The automated inventory control system in accordance with this section must be updated within a period not exceeding 48 hours counted from the conclusion of the acts and formalities related to customs clearance in terms of the Law. Likewise, online access to the customs authority must be allowed, ensuring compliance with the following objectives:
I. Fully comply with the provisions established in the Law, its Regulations, and the RGCE, regarding the control of inventory of temporarily imported goods.
II. Have an instrument for the verification of the return of temporarily imported goods and control of goods pending return.
III. Generate reports that allow compliance with the information requirements established in customs provisions and those of the authority itself.
The system must allow online access to the customs authority. For this purpose, companies must grant the authority, through a free written document presented before the AGACE registry office, the username and password so that the authority can access the system referred to in this section, attaching the necessary material to access, such as manuals, instructions, or guides. Likewise, said written document must be presented whenever any modification is made to the information necessary for the authority to access the system. The automated inventory control system of companies that have the Registration in the Enterprise Certification Scheme, whose modality and sector require having a valid IMMEX Program, must be formed, at least, with the catalogs and modules indicated in section A of this Annex. Sincerely. Mexico City, December 20, 2024.- In substitution for the absence of the Head of the Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona, signs.- Rubric.

210 DIARIO OFICIAL Monday, January 6, 2025
ANNEX 25 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025
Review points for the introduction of goods originating from the border zone or region to the rest of the national territory For the purposes of article 140, first paragraph, of the Law, in relation to rule 3.4.5., the review points for the introduction of goods originating from the border zone or region to the rest of the national territory are made known, indicated below:
I. La Paz Customs:
a) Pichilingue Checkpoint, located at the ferry terminal s/n, kilometer 17 of federal highway number 11, in the La Paz-Pichilingue stretch, La Paz Municipality, State of Baja California Sur. b) Santa Rosalía Checkpoint, located at kilometer 0 of the transpeninsular federal highway number 1, in the Santa Rosalía-Mulegé stretch, Mulegé Municipality, State of Baja California Sur.
II. Sonoyta Customs:
a) San Emeterio Checkpoint, located at kilometer 27 of federal highway number 2, in the Sonoyta-Caborca stretch, at the limits of Gral. Plutarco Elías Calles Municipality and Caborca, State of Sonora. b) Almejas Checkpoint, located at kilometer 42 of state highway number 37, in the Peñasco-Caborca stretch, Puerto Peñasco Municipality, State of Sonora.
III. Ciudad Reynosa Customs:
a) Anzaldúas Checkpoint, located at the Anzaldúas International Bridge, of the South Bypass entronque elevated interchange kilometer 6+420, La Florida Avenue, Villa Florida Industrial Park, Ciudad Reynosa, Tamaulipas.
IV. Ciudad Camargo Customs:
a) El Vado Checkpoint, located at the international crossing in Gustavo Díaz Ordaz City, Gustavo Díaz Ordaz Municipality, State of Tamaulipas.
V. Ciudad Hidalgo Customs:
a) El Garitón Checkpoint, located at kilometer 1360 of the Pan-American federal highway 190, Mexico-Guatemala international border, Frontera Comalapa Municipality, State of Chiapas. b) El Carmen Xhan Checkpoint, located in the village of Carmen Xhan, Mexico-Guatemala international border, La Trinitaria Municipality, State of Chiapas. c) Huixtla, located on federal highway 200 Huixtla-Lázaro Cárdenas kilometer 8.5, Huixtla Municipality, Chiapas. d) Comitán-Trinitaria, located at kilometer 185 of federal highway 190, Comitán-Ciudad Cuauhtémoc, La Trinitaria Municipality, Chiapas. e) Nuevo Orizaba-Ingenieros, located on federal highway 198, in the locality of Nuevo Orizaba in the Municipality of Benemérito de las Américas, State of Chiapas, border line with Guatemala.
VI. Tijuana Customs:
a) El Chaparral, located at José María Larroque s/n, Federal colony, Coahuila Delegation, postal code 22430, between Francisco Cuevas and Canalización streets, Tijuana, Baja California. b) Puerta México Este, located at Xicoténcatl Ramp s/n, Cuauhtémoc colony, Center Delegation, postal code 22320, border line, Tijuana, Baja California.
VII. Dos Bocas Customs:
a) Catazajá, located at the highway entronque of federal highway 199 Catazajá-Palenque and federal highway 186 Chetumal-Villahermosa, Catazajá Municipality, State of Chiapas. Sincerely. Mexico City, December 20, 2024.- In substitution for the absence of the Head of the Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona, signs.- Rubric.

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ANNEX 26 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025
Omitted or inaccurate data regarding compliance with commercial information NOMs for which the retention of goods proceeds For the purposes of article 158, first paragraph, fraction II of the Law, in relation to rule 3.7.20., the omitted or inaccurate data regarding compliance with commercial information NOMs for which the retention of goods proceeds are made known, indicated below:

Official Mexican Standard | Omitted or inaccurate data in the commercial label of the goods --- | ---
I. NOM-004-SE-2021. Commercial information-Labeling of textile products, clothing, their accessories and home wear, published in the DOF on January 14, 2022. | Subsection 4.1 (Commercial information), except what is established in subsections 4.1.1, literal (f) and 4.1.2, literal (c), relating to the product responsible.
II. NOM-020-SCFI-1997. Commercial information-Labeling of natural cured leather and synthetic or artificial materials with that appearance, footwear, leather goods, as well as products made with said materials, published in the DOF on April 27, 1998. | Chapter 4 (Commercial information).
III. NOM-024-SCFI-2013. Commercial information for packaging, instructions and warranties of electronic, electrical and household appliances products, published in the DOF on August 12, 2013. | Chapter 5 (Commercial information).
IV. NOM-139-SCFI-2012. Commercial information-Labeling of natural vanilla extract (Vanilla spp), derivatives and substitutes, published in the DOF on July 10, 2012 and its subsequent modifications. | Chapter 6 (Commercial information).
V. NOM-055-SCFI-1994. Commercial information - Flame retardant and/or inhibitor and/or fireproof materials - Labeling, published in the DOF on December 08, 1994. | Chapter 4 (Marking and labeling).
VI. NOM-003-SSA1-2006. Environmental health. Sanitary requirements that labeling of paints, inks, varnishes, lacquers and enamels must satisfy, published in the DOF on August 04, 2008 and its subsequent modifications. | Chapter 5 (Specifications).
VII. NOM-235-SE-2020. Pre-packaged tuna and bonito - Denomination-Specifications-Commercial information and test methods, published in the DOF on September 18, 2020. | Chapter 5 (Commercial information).
VIII. NOM-051-SCFI/SSA1-2010. General labeling specifications for pre-packaged food and non-alcoholic beverages-Commercial and sanitary information, published in the DOF on April 05, 2010 and its subsequent modifications. | Chapter 4 (Specifications), except what is established in subsection 4.2.8 relating to nutritional information.
IX. NOM-050-SCFI-2004. Commercial information-General labeling of products, published in the DOF on June 01, 2004. | Subsections 5.1 and 5.2 of Chapter 5 (Commercial information), except what is established in subsection 5.2.1., literal (f), relating to operation instructions or manuals.
X. NOM-142-SSA1/SCFI-2014. Alcoholic beverages. Sanitary specifications. Sanitary and commercial labeling, published in the DOF on March 23, 2015. | Chapter 9 (Labeling).
XI. NOM-015-SCFI-2007. Commercial information-Labeling for toys, published in the DOF on April 17, 2008. | Chapter 5 (Commercial information specifications), except what is established in subsections 5.1.1 and 5.1.2, literal c), relating to the name, denomination or corporate name and address of the manufacturer or manufacturing responsible.
XII. NOM-141-SSA1/SCFI 2012. Labeling for pre-packaged cosmetic products. Sanitary and commercial labeling, published in the DOF on September 19, 2012 and its subsequent modifications. | Chapter 5 (labeling requirements), except what is established in subsection 5.1.6.1, relating to the name, denomination or corporate name and fiscal address of the producer or manufacturing responsible, and the importer.

Note: The data referred to in this Annex must be presented in Spanish; otherwise, it will be considered a sanctionable non-compliance in terms of the Law. Sincerely. Mexico City, December 20, 2024.- In substitution for the absence of the Head of the Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona, signs.- Rubric

212 OFFICIAL GAZETTE Monday, January 6, 2025

ANNEX 28 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025

Goods that companies registered in the Enterprise Certification Scheme, VAT and IEPS modality, may import

For the purposes of rule 7.1.12., the goods that companies registered in the Enterprise Certification Scheme, VAT and IEPS modality, may import are hereby made known, as listed below:

Contents
I. Fabrics.
II. Manufactured products.

I. Fabrics:

Tariff Fraction and NICO | Description | Limitation --- | --- | ---
5208.12.01.00 | Plain weave, weighing more than 100 g/m². | Plain weave, weighing more than 100 g/m².
5208.29.91.00 | Other woven fabrics. | Other woven fabrics.
5208.31.01.00 | Plain weave, weighing 100 g/m² or less. | Plain weave, weighing 100 g/m² or less.
5208.32.01.00 | Plain weave, weighing more than 100 g/m². | Plain weave, weighing more than 100 g/m².
5208.33.01.00 | Twill weave, including cross twill, with a count of 4 or less. | Twill weave, including cross twill, with a count of 4 or less.
5208.39.91.01 | Other woven fabrics. | Twill weave.
5208.41.01.00 | Plain weave, weighing 100 g/m² or less. | Plain weave, weighing 100 g/m² or less.
5208.42.01.00 | Plain weave, weighing more than 100 g/m². | Plain weave, weighing more than 100 g/m².
5208.49.91.00 | Other woven fabrics. | Other woven fabrics.
5208.52.01.00 | Plain weave, weighing more than 100 g/m². | Plain weave, weighing more than 100 g/m².
5208.59.91.00 | Other woven fabrics. | Other woven fabrics.
5209.12.01.00 | Twill weave, including cross twill, with a count of 4 or less. | Twill weave, including cross twill, with a count of 4 or less.
5209.22.01.00 | Twill weave, including cross twill, with a count of 4 or less. | Twill weave, including cross twill, with a count of 4 or less.
5209.29.91.99 | Other woven fabrics. | Other.
5209.31.01.00 | Plain weave. | Plain weave.
5209.32.01.00 | Twill weave, including cross twill, with a count of 4 or less. | Twill weave, including cross twill, with a count of 4 or less.

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II. Manufactured products:

Tariff Fraction and NICO | Description | Limitation --- | --- | ---
6101.30.99.91 | Other. | Other for men.
6101.30.99.92 | Other. | Other for boys.
6102.30.99.99 | Other. | Other.
6103.42.03.02 | Of cotton. | For men, long trousers.
6103.42.03.03 | Of cotton. | For boys, long trousers.
6103.42.03.91 | Of cotton. | Other for men.
6103.42.03.92 | Of cotton. | Other for boys.
6103.43.99.01 | Other. | For men, long trousers.
6103.43.99.02 | Other. | For men, shorts.
6103.43.99.03 | Other. | For boys, long trousers.
6103.43.99.04 | Other. | For boys, shorts.
6103.43.99.91 | Other. | Other for men.
6103.43.99.92 | Other. | Other for boys.
6104.33.02.99 | Of synthetic fibers. | Other.
6104.42.03.01 | Of cotton. | For women.
6104.42.03.99 | Of cotton. | Other.
6104.43.02.91 | Of synthetic fibers. | Other for women.
6104.43.02.92 | Of synthetic fibers. | Other for girls.
6104.44.02.99 | Of artificial fibers. | Other.
6104.53.02.91 | Of synthetic fibers. | Other for women.
6104.53.02.92 | Of synthetic fibers. | Other for girls.
6104.62.03.02 | Of cotton. | For women, shorts.
6104.62.03.03 | Of cotton. | For girls, shorts.
6104.62.03.91 | Of cotton. | Other for women.
6104.62.03.92 | Of cotton. | Other for girls.
6104.63.99.01 | Other. | For women, shorts.
6104.63.99.02 | Other. | For girls, polyester shorts.
6104.63.99.03 | Other. | For girls, shorts.
6104.63.99.91 | Other. | Other for girls.
6104.63.99.92 | Other. | Other for women.

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6110.30.99.01 | Other. | For men and women, hooded sweatshirts with fastening devices, except those included in commercial identification number 6110.30.99.02.
6110.30.99.91 | Other. | Other hooded sweatshirts with fastening devices.
6110.30.99.99 | Other. | Other.
6110.90.91.99 | Of other textile materials. | Other.
6112.31.01.00 | Of synthetic fibers. | Of synthetic fibers.
6112.41.01.01 | Of synthetic fibers. | For women.
6112.41.01.99 | Of synthetic fibers. | Other.
6112.49.91.00 | Of other textile materials. | Of other textile materials.
6114.30.02.99 | Of synthetic or artificial fibers. | Other.
6115.10.01.00 | Tights, panty-hose, leotards and stockings, of progressive compression (e.g., stockings for varicose veins). | Tights, panty-hose, leotards and stockings, of progressive compression (e.g., stockings for varicose veins).
6115.21.01.00 | Of synthetic fibers, of a count of less than 67 decitex per single thread. | Of synthetic fibers, of a count of less than 67 decitex per single thread.
6115.30.91.00 | Other women's stockings, of a count of less than 67 decitex per single thread. | Other women's stockings, of a count of less than 67 decitex per single thread.
6115.96.01.01 | Of synthetic fibers. | With lace or net content.
6115.96.01.99 | Of synthetic fibers. | Other.
6116.10.02.99 | Impregnated, coated, covered or laminated with plastic or rubber. | Other.
6116.92.01.00 | Of cotton. | Of cotton.
6117.10.02.99 | Shawls, scarves, neckerchiefs, mantillas, veils and similar articles. | Other.
6117.90.01.01 | Parts. | Fabric cuts for the manufacture or assembly of manufactured clothing, of cotton.
6117.90.01.02 | Parts. | Fabric cuts for the manufacture or assembly of manufactured clothing, of synthetic fibers.
6117.90.01.03 | Parts. | Fabric cuts for the manufacture or assembly of manufactured clothing, of artificial fibers.
6117.90.01.99 | Parts. | Other.

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ANNEX 29 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025

Goods that cannot be assigned to the regimes: temporary import for manufacturing, transformation or repair in maquila or export programs; fiscal warehouse; manufacturing, transformation or repair in supervised fiscal facility and strategic supervised fiscal facility

For the purposes of articles 108, sixth paragraph, 123, 135, tenth paragraph and 135-B, fourth paragraph of the Law, in relation to rules 4.3.4., 4.5.9., 4.7.2. and 4.8.4., the goods that cannot be assigned to the regimes: temporary import for manufacturing, transformation or repair in maquila or export programs; fiscal warehouse; manufacturing, transformation or repair in supervised fiscal facility and strategic supervised fiscal facility, are hereby made known, as listed below:

Tariff Fraction and NICO | Description | Limitation --- | --- | ---
2710.12.99.01 | Other. | Mineral oils of petroleum, in tank cars, tankers or tank trucks.
2710.12.99.03 | Other. | Aviation gasoline.
2710.12.99.04 | Other. | Gasoline with an octane rating of less than 87.
2710.12.99.05 | Other. | Gasoline with an octane rating of equal to or greater than 87 but less than 92.
2710.12.99.06 | Other. | Gasoline with an octane rating of equal to or greater than 92 but less than 95.
2710.12.99.91 | Other. | Other gasolines.
2710.12.99.99 | Other. | Other.
2710.19.99.03 | Other. | Diesel oil (gas oil) and its mixtures, with a sulfur content of equal to or less than 15 ppm.
2710.19.99.04 | Other. | Diesel oil (gas oil) and its mixtures, with a sulfur content of more than 15 ppm but equal to or less than 500 ppm.
2710.19.99.05 | Other. | Fuel oil (bunker fuel).
2710.19.99.08 | Other. | Turbosina, kerosene (lamp oil) and their mixtures.
2710.19.99.91 | Other. | Other diesel oils (gas oils) and their mixtures.
2710.20.01.00 | Petroleum or bituminous mineral oils (except crude oils) and preparations not expressed or included elsewhere, with a content of petroleum or bituminous mineral oils equal to or greater than 70% by weight, in which these oils constitute the base element, containing biodiesel, except 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 equal to or greater than 70% by weight, in which these oils constitute the base element, containing biodiesel, except oil waste.
2711.12.01.00 | Propane. | Propane.
2711.19.01.00 | Butane and propane, mixed with each other, liquefied. | Butane and propane, mixed with each other, liquefied.
3826.00.01.00 | Biodiesel and its mixtures, without petroleum or bituminous mineral oils or with a content of less than 70% by weight of these oils. | Biodiesel and its mixtures, without petroleum or bituminous mineral oils or with a content of less than 70% by weight of these oils.

224 OFFICIAL GAZETTE Monday, January 6, 2025

ANNEX 30 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025
Credit and Guarantee Account Control System (SCCCyG)

For the purposes of Article 28-A, first paragraph of the VAT Law, and Article 15-A, first paragraph of the IEPS Law, the SCCCyG is made known, which shall contain the following:

The SCCCyG will administer and control fiscal credits and guaranteed amounts derived from temporary import operations subject to the benefits of certifications in matters of VAT and IEPS; from registration in the enterprise certification scheme, VAT and IEPS modality; or from guaranteed operations, starting from:

I. The existing inventory or initial inventory of operations that, on the date of entry into force of the certifications in matters of VAT and IEPS, of registration in the enterprise certification scheme, VAT and IEPS modality, or of acceptance to operate the guarantee scheme, are pending return to the foreign country, alienation, change of regime, or regularization:

a) The taxpayer will electronically transmit the existing inventory of those operations that are under the regime authorized by them, on the day immediately preceding the entry into force of the certification in matters of VAT and IEPS, of registration in the enterprise certification scheme, VAT and IEPS modality, or of acceptance to operate the guarantee scheme, as applicable, within a maximum period of thirty natural days following said date, in order for it to reflect the status of Valid, in accordance with rule 7.2.1., second paragraph, fraction IV, third paragraph.

b) The existing or initial inventory must be transmitted even if no operations have been carried out under the authorized regime, reporting in zeros, in accordance with the "Technical Manual for the Integration of .txt Files of Initial Inventory and Discharge Reports for the Credit and Guarantee Account Control System (SCCCyG)", which will be published for this purpose on the SAT Portal.

c) The existing or initial inventory is composed of all those fixed assets and inputs imported prior to the date of entry into force of the certification in matters of VAT and IEPS, registration in the enterprise certification scheme, VAT and IEPS modality, or of the guarantee scheme.

d) Up to two corrections will be accepted within the three months following the electronic submission of the existing inventory, provided that it has been presented within the term of subsection a) of this fraction and reflects the status of Valid.

In the event that an additional correction is required outside the period indicated in subsections a) and d) of this fraction, it must be requested in writing, before the AGACE, provided that the registration in the enterprise certification scheme, VAT and IEPS modality, is in force.

e) The taxpayer will transmit the inventory at the level of customs declaration and tariff fraction of the operations that on the date are pending discharge or return, providing the following information:

Number of customs declaration: the customs code/dispatch section code, patent, and document number.
Date of customs declaration: the payment date of the customs declaration.
Tariff fraction: the reported tariff fraction must coincide with the one assigned at the time of temporary import.
Commercial value: the declared commercial value of the tariff fractions associated with the import customs declarations that on the date are destined to the applicable customs regime, pending discharge or return.

II. The operations carried out applying the fiscal credit or guarantee for the payment of VAT or IEPS under the provisions and benefits established in the RGCE in force at the time of their certification in matters of VAT and IEPS or of registration in the enterprise certification scheme, VAT and IEPS modality:

a) The determination of fiscal credits or guaranteed amounts, in accordance with Articles 28-A of the VAT Law and 15-A of the IEPS Law, will be carried out under the following criteria:

The SCCCyG will automatically incorporate the amounts of VAT and IEPS declared by taxpayers in the corresponding customs declarations registered in the SAAI.

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The amount of VAT and IEPS, for the purposes of controlling credits and guarantees, will be carried out automatically by tariff fraction, in accordance with payment forms 21 and 22, established in appendix 13, contained in Annex 22.
In the case of fixed asset operations, the credits or guaranteed amounts will be those associated with the customs declaration keys AF, BO, and M4, and/or AF identifier specified in appendices 2 and 8 contained in Annex 22.
Rectifications to the import customs declarations of the operations destined to the applicable customs regime associated with the credits and guarantees will be reflected automatically within the SCCCyG.

III. Discharge reports associated with return customs declarations, changes of regime, virtual transfers, extractions, regularizations of goods, sections B and C of the goods transfer certificates or, where applicable, the fiscal receipts covering the alienation of goods to the terminal automotive industry or vehicle manufacturing companies for transport vehicles referred to in rule 7.3.1., fraction V, as well as notices of donation and destruction:

a) Taxpayers may transmit discharge reports electronically on a monthly and/or bimonthly basis, within the calendar month following the one associated with the closure of operations carried out for each of the types of customs destinations to be discharged mentioned in this Annex.

b) Taxpayers may transmit the discharge report starting from the entry into force of the certification in matters of VAT and IEPS, or of registration in the enterprise certification scheme, VAT and IEPS modality, or of acceptance of the guarantee scheme.

c) The discharge report associated with each of the customs destinations to be discharged must contain the following information:

Type of customs destination to be discharged: return, changes of regime, virtual transfers, extractions, goods transfer certificate, fiscal receipts referred to in rule 7.3.1., fraction V, destruction notices, or donation.
Period being discharged: indicate the month and year associated with the date of closure of the operations carried out in the customs destination to be discharged. The following will be understood as closure dates:

i. Payment date for return, change of regime, virtual transfer, or extraction customs declarations.

ii. Issuance date for the goods transfer certificate or, where applicable, issuance date for the fiscal receipt referred to in rule 7.3.1., fraction V.

iii. Acknowledgment of receipt date for the notice of destruction and donation.

Numbers of customs declarations: (customs code/dispatch section code, patent, and document number) associated with the type of discharge or registration folio of the goods transfer certificates or, where applicable, the fiscal folio of the fiscal receipt referred to in rule 7.3.1., fraction V, and registration folio of the notices of destruction or donation that will be discharged.
Tariff fraction: for each type of discharge, the tariff fractions declared in the customs declaration with which the goods entered the applicable customs regime associated with fraction I of this Annex may be reported, as well as those tariff fractions declared in the customs declarations with payment forms 21 and 22, established in appendix 13 of Annex 22, that were consumed in the customs destination to be discharged. In those cases where the document key does not allow identifying the fixed asset, it may be identified by separately signaling the tariff fractions assigned at the time of import.
Commercial value: sum of the commercial value discharged by tariff fraction associated with the import customs declarations of the operations carried out within the period being discharged.

d) The foregoing will not be applicable to operations whose deadline for return is within the period being discharged.

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e) Taxpayers operating under the guarantee scheme may transmit discharge reports within biweekly periods. These discharge reports must have the status of Valid, in order for the information to be updated according to the charging and discharging mechanism of this Annex. The process of applying the revolving balance will be applied on a biweekly basis according to the aforementioned mechanism.

f) The taxpayer must submit corrections to the original discharge reports when rectifications associated with returns, changes of regime, virtual transfers, extractions, regularizations, goods transfer certificates, fiscal receipts referred to in rule 7.3.1., fraction V, notices of destruction or donation have occurred and are within the corresponding return period, in accordance with the fields indicated in this Annex.

g) Additionally, corrections derived from errors in filling out the discharge reports may be submitted.

h) In both types of correction, the discharge reports submitted by the taxpayer will completely replace the previously submitted report.

i) Companies that opt to guarantee the fiscal interest in accordance with rule 7.4.1., must transmit only the discharge reports related to the charges associated with the guaranteed amounts.

IV. Discharge reports associated with regularization and/or change of regime customs declarations of goods that had entered national territory under any of the applicable customs regimes must be submitted:

a) Taxpayers who have carried out regularization and/or change of regime customs declarations of goods that had entered national territory under the different customs regimes to which they are subject, must transmit the discharge report associated with said customs declarations, in accordance with what is stated for the discharge report established in fraction III, subsections a) and c) of this Annex.

V. The charging and discharging mechanism of the SCCCyG:

a) The authority will carry out the charging and discharging mechanism within the SCCCyG under the following terms:

Charges associated with fiscal credits and guaranteed amounts will be incorporated into the SCCCyG automatically. Regarding discharge reports, they will be applied in the SCCCyG on a biweekly basis.
The SCCCyG determines return deadlines presumptively and not indicatively, so taxpayers must calculate deadlines in accordance with current legal provisions.
Discharges will be applied considering the tariff fractions reported in the charge accounts, using the PEPS inventory control method in accordance with current legal provisions.
The SCCCyG will determine the balance of the global credit or the total guaranteed amount on a biweekly basis, in accordance with the aforementioned points.

The balances reflected within the SCCCyG do not imply a definitive resolution, leaving intact the verification powers of the authority.

In the case of taxpayers who introduce goods to fiscal deposit to undergo the process of assembly and manufacturing of vehicles, they may operate with the guidelines issued by the SAT for such purposes.

The provisions of the Operation Manual for the transmission of initial inventory and discharge reports of the Credit and Guarantee Account Control System (SCCCyG) and the "Technical Manual for the Integration of .txt Files of Initial Inventory and Discharge Reports for the Credit and Guarantee Account Control System (SCCCyG)", which are published on the SAT Portal, must be followed.