Regulatory Alerts2025-10-21 | DOF 5770439Added
Fifth Resolution of Modifications to the General Foreign Trade Rules for 2025 and Annexes 1, 2, and 5
The Tax Administration Service amends specific provisions of the General Foreign Trade Rules for 2025 to update suspension grounds, authorization requirements, and passenger allowances. Key changes include stricter permit verification for hydrocarbon sector operators, new quality documentation deadlines for transit authorizations, and expanded duty-free allowances for repatriated Mexican families. The resolution also introduces new obligations and cancellation causes for ATA Carnet guaranteeing associations and establishes a temporary import regime for goods related to the 2026 FIFA World Cup.
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DOF: 21/10/2025
FIFTH Resolution of Modifications to the General Foreign Trade Rules for 2025 and Annexes 1, 2, and 5
At the margin, a seal with the National Coat of Arms, which reads: United Mexican States.- Finance.- Ministry of Finance and Public Credit.- Tax Administration Service.
FIFTH RESOLUTION OF MODIFICATIONS TO THE GENERAL FOREIGN TRADE RULES FOR 2025 AND ANNEXES 1, 2 AND 5
The Tax Administration Service, based on Articles 1, 2, fraction VII, and 144 of the Customs Law; 33, first paragraph, fraction I, subsection g) of the Federal Tax Code; 16 and 31 of the Organic Law of the Federal Public Administration; 14, fraction III of the Law of the Tax Administration Service, and 8 of the Internal Regulations of the Tax Administration Service, resolves:
FIRST. Rules 1.3.3., first paragraph, fractions XXXII and XL, subsections a) and b); 2.4.1., second paragraph, fraction II, subsections a), first paragraph, d) and j), as well as third paragraph; 2.4.2., fraction V, subsection c); 3.2.3., first paragraph, fractions I, subsections b) and j), and II, as well as fourth and fifth paragraphs of the rule; 3.2.11., first and second paragraphs; 3.3.17., first paragraph, fraction I, subsection c); 3.6.1.; 3.6.5., second paragraph; 3.7.32., first paragraph, fraction III, subsections a), b) and c); 4.6.22., first paragraph; 6.1.1., first paragraph; are reformed; and rules 3.6.13.; 3.6.14.; 4.2.21. and 6.1.1., second and third paragraphs of the GFTR for 2025 are added, to read as follows:
"Grounds for suspension in the registries
1.3.3.
...
I. to XXXI.
...
XXXII.
Due to customs recognition or verification of goods in transport, the customs authority detects the introduction or extraction from the national territory of weapons or any narcotic listed in Article 193 of the CPF, without the documentation that accredits compliance with the corresponding non-tariff regulations or restrictions, or if it is prohibited merchandise.
XXXIII. to XXXIX.
...
XL.
In the case of Sector 13 "Hydrocarbons and Fuels", of fraction I of Annex 10 that:
a)
Do not have the valid permits referred to in the Hydrocarbons Sector Law or, in their case, obtained in terms of the Hydrocarbons Law, published in the DOF on August 11, 2014.
b)
Carry out or have carried out operations or contracted services with subjects who do not have the respective permits, regarding activities regulated in terms of the aforementioned Hydrocarbons Sector Law or the Hydrocarbons Law, published in the DOF on August 11, 2014.
c) and d)
...
XLI. to XLVIII.
...
...
...
...
...
Law 2, 36-A, 37-A, 59, 59-A, 86-A, 119, 119-A, 144, 158, 176, 177, 179, 182, LFPIORPI 17, CPF 193, LIGIE 1, Chapters 50 to 64 and 74, CFF 10, 17-K, 27, 29, 42, 69, 69-B, 134, Hydrocarbons Law, Hydrocarbons Sector Law, Used Vehicles Decree 9, IMMEX Decree 7, 24, 27, Regulation 39, 84, 87, 177, CFF Regulation 29, GFTR 1.1.4., 1.2.1., 1.2.2., 1.3.2., 1.3.4., 1.3.7., 2.4.4., 3.1.20., 3.1.25., 4.5.7., 4.5.9., 7.1.2., 7.1.3., 7.2.1., 7.4.1., 7.4.3., Annexes 1, 2, 10 and 30, RMF Annex 11
Authorization and extension for clearance at a place other than the authorized one
2.4.1.
...
...
I.
...
II.
...
a)
Accredit that, prior to the request or extension of the authorization for the entry or exit of goods from the national territory by a place other than the authorized one, they have the concessions, permits, authorizations, assignments or contracts, as applicable, granted by the Ministry of the Navy, the SENER, the National Energy Commission, the Ministry of Health, the SICT, the Energy Regulatory Commission, the National Agency for Industrial Safety and Environmental Protection of the Hydrocarbons Sector, the National Hydrocarbons Commission and other competent authorities, according to the type of merchandise to be imported or exported, as well as to the type of installation to carry out the activities of transfer, storage, transport, compression, decompression, regasification, liquefaction and any other regulated activity linked to the import or export of the goods. The corresponding request cannot be formulated - nor the authorization or extension of the authorization for the entry or exit of goods from the national territory by a place other than the authorized one can be granted - for a period greater than the validity of the corresponding concessions, permits, authorizations, assignments or contracts or with respect to specific routes and locations different from those established by the competent authorities in the mentioned concessions, permits, authorizations or contracts.
...
b) and c)
...
d)
Accredit that the facilities where the operations for which the authorization is requested will be carried out are adequate to carry out the clearance of the goods and are authorized for the handling, loading, unloading, transshipment or transfer, loading, unloading and sampling of the goods to be imported or exported, for which they have the permits and authorizations from the SENER, the Energy Regulatory Commission, the National Energy Commission, the National Agency for Industrial Safety and Environmental Protection of the Hydrocarbons Sector and the SICT, as well as that they have the necessary accesses and buildings so that the competent authorities carry out the corresponding reviews and that they have the security equipment required to provide it to the supervisory authorities for the development of their work.
e) to i)
...
j)
Regarding extensions, present the contract signed with laboratories registered with the SE or laboratories authorized by the SENER, by the Energy Regulatory Commission or by the National Energy Commission, as applicable, to accredit the quality of the merchandise in terms of the current national regulation, as well as the quality reports of the products that correspond to the operations carried out during the validity of the authorization for the entry or exit of goods from the national territory by a place other than the authorized one that is intended to be extended.
State public companies that through pipelines carry out the transit of crude oil, petroleum products, petrochemicals and their specialties, gas and its derivatives, established in the Hydrocarbons Sector Law and in the Regulations of the Activities referred to in Title Three of the Hydrocarbons Law, that have obtained the authorization referred to in this rule, to designate said merchandise to the international transit regime, must initiate and conclude their operations in the places that have the authorization using the transport route indicated in said authorization and carry out their transfer within the deadlines established in Annex 15, to which two days will be added for reasons of storage at the arrival place, counted from the day following that in which the unloading is concluded, regardless of the foregoing, they must have the valid hydrocarbon or petroleum transport permit issued by the SENER, by the Energy Regulatory Commission or by the National Energy Commission, as applicable.
...
Law 10, 19, 40, 130, 131, LFD 4, 40, LIGIE 1, Chapters 25, 26, 27, 28, 29 and 38, Hydrocarbons Law, Hydrocarbons Sector Law, CFF 28, Regulation 11, 12, 14, Health Inputs Regulation 133, GFTR 1.1.4., 1.2.2., 2.4.11., 4.5.1., 4.6.11., Annexes 2, 10, 14 and 15, RMF Annexes 19 and 30
Obligations that must be complied with to maintain the authorization for the entry or exit of goods from the national territory by a place other than the authorized one
2.4.2.
...
I. to IV.
...
V.
...
a) and b)
...
c)
Present, by April 1 of each year, the quality report that must be delivered to the SENER or to the National Energy Commission to accredit the quality of the merchandise in terms of the current national regulation, as well as the valid contract and/or certificate issued with foreign laboratories registered with the SE, or laboratories authorized by the aforementioned Commissions.
GFTR 2.4.1., RMF 2.7.7.1.1., 2.6.1.5., 2.6.1.6., 2.7.7.1.2., 2.8.1.6., Annexes 1-A, 31
Passenger luggage and franchise
3.2.3.
...
I.
...
a)
...
b)
Two photographic or video recording cameras; photographic material; three portable cellular phone devices or other wireless networks; one global positioning system (GPS) device; one electronic agenda; two electronic tablets; two portable computer devices known as laptop, notebook, omnibook or similar; one portable copier or printer; one burner and one portable projector, with their accessories.
c) to i)
...
j)
Regarding passengers over eighteen years of age, a maximum of twenty cartons of cigarettes, twenty-five cigars or two hundred grams of tobacco, up to three liters of alcoholic beverages and six liters of wine.
k) to o)
...
...
...
II.
Passengers may introduce merchandise other than their luggage as a franchise, with a value of up to 500 (five hundred) United States dollars or its equivalent in national or foreign currency, regardless of whether the passenger enters the country by land, air or sea.
...
...
Additionally to what is established in this rule, when the goods are acquired in the border strip or region, the amount of 500 (five hundred) United States dollars will be applicable, provided that the passenger accredits such circumstance with a fiscal receipt issued in the border strip or region, understanding that the amount can be accumulated by members of a family in terms of the previous paragraph.
In the periods corresponding to the "Paisano Heroes Program", published on the ANAM Portal, passengers coming from the border strip or region to the interior of the country, may import under the franchise merchandise up to 500 (five hundred) United States dollars or its equivalent in national or foreign currency.
Law 61, 178, Regulation 98, 194
Procedure to import once additional merchandise that integrates the luggage of Mexican repatriated persons or returning to the national territory from the United States of America
3.2.11.
For the purposes of the second article of the "Agreement establishing the Interinstitutional Strategy for Comprehensive Attention to Mexican Repatriated and Returning Families" and fifth, section C of the "Agreement establishing the Guidelines for the improvement and simplification of the procedure for the entry of household goods of Mexican repatriated or returning persons to the national territory from the United States of America", published in the DOF on June 24, 2021 and July 17, 2025, respectively, Mexican persons repatriated or returning to the national territory from the United States of America may import, once, adhering to what is established in rule 3.2.3., in addition to the merchandise that integrates passenger luggage, the following used merchandise:
I. to XXIII.
...
The foregoing applies to the Mexican repatriated person, returning or to the members of the same family of Mexican repatriated or returning persons to the national territory from the United States of America, provided that they arrive at the national territory simultaneously and in the same means of transport. Likewise, when the Mexican repatriated or returning person has not returned to the national territory voluntarily and is unable to apply this rule, they may authorize a third party, who must carry out the corresponding procedures before the INM and the customs authority.
In addition, those who arrive by any means of transport may introduce additional merchandise to their luggage as a franchise whose value does not exceed 1,000 (one thousand) United States dollars or its equivalent in national or foreign currency, accumulative for the members of the same family, if they arrive at the national territory simultaneously and in the same means of transport, in accordance with what is established in rule 3.2.3., third paragraph.
...
...
...
Agreement establishing the Interinstitutional Strategy for Comprehensive Attention to Mexican Repatriated and Returning Families second, Agreement establishing the Guidelines for the improvement and simplification of the procedure for the entry of household goods of Mexican repatriated or returning persons to the national territory from the United States of America fifth, section C, GFTR 2.1.3., 3.2.2., 3.2.3., 3.5.1.
Franchise for drivers in international traffic
3.3.17.
...
I.
...
a) and b)
...
c)
Two electronic tablets; two portable computer devices known as laptop, notebook, omnibook or similar, and their accessories.
d) to h)
...
II.
...
...
...
...
...
Law 150, 152, 178, Regulation 98, 99, GFTR 1.2.1., Annex 1
Guaranteeing and issuing Association of ATA Carnet and issuing association
3.6.1.
For the purposes of Article 107, third paragraph of the Law and the ATA Convention, the authorization to act as a guaranteeing and issuing association of ATA Carnet will be granted for a period of five years and may be extended for an equal period, provided that form 147/LA "Authorization to act as an issuing association of ATA Carnet and extension to act as a guaranteeing and issuing association" contained in Annex 2 is complied with.
The authorized guaranteeing and issuing association of the ATA Carnet may request from the ACNCE authorization for legal entities constituted under Mexican laws to act as issuing associations of ATA Carnets in Mexico, provided that it assumes the obligation to act as a guarantor. For such purposes, it must present the authorization request in accordance with form 147/LA "Authorization to act as an issuing association of ATA Carnet and extension to act as a guaranteeing and issuing association" contained in Annex 2.
Law 107, 144-A, ATA Convention, GFTR 3.6.13., Annex 2
Rejection of ATA Carnets
3.6.5.
...
For the purposes of what is stated in fractions III and IV of this rule, ATA Carnets that do not contain the reference to Mexico or to the guaranteeing and issuing association of ATA Carnet, must be accepted provided that said association had presented the information indicated in form 148/LA "Notice of temporary import or transit covered by an ATA Carnet issued abroad" contained in Annex 2.
Law 144, GFTR 3.6.2., 3.6.4., Annex 2
Obligations of the guaranteeing and/or issuing association of ATA Carnet
3.6.13.
For the purposes of Article 107, third paragraph of the Law, the ATA Convention and rule 3.6.1., the guaranteeing and issuing association of ATA Carnet in Mexico must comply with the following requirements:
I.
Grant the authority an annual guarantee consisting of a bond, issued in favor of the TESOFE, which must be updated annually for an amount equivalent to the average annual value of the operations carried out during the immediate previous calendar year, covered by the ATA Carnets issued by the guaranteeing and issuing association and, in its case, by the issuing associations.
Likewise, it must present the updated annual guarantee during the first month of each calendar year, through a free writing before the official office of the ACNCE.
II.
Have the necessary computing means to keep a record of its operations through an automated system, which allows:
a)
Generate reports to comply with the requirements of the customs authority.
b)
Control the issuance of ATA Carnets.
c)
Know the goods that are re-exported or re-imported, as well as those that are pending to return, having been imported or exported under an ATA Carnet.
III.
Send the information regarding the goods that are intended to enter the national territory under an ATA Carnet, in accordance with form 148/LA "Notice of temporary import or transit covered by an ATA Carnet issued abroad" contained in Annex 2. In case the customs authority detects errors in the sending of the information, it will request the modification of the information that was previously sent.
IV.
Send a detailed list of the operations carried out under an ATA Carnet, in the immediate previous calendar month, in accordance with form 149/LA "Notice to present the detailed list of operations under ATA Carnets." contained in Annex 2.
V.
Permanently comply with the requirements and obligations inherent to its authorization.
The issuing associations must comply with the obligations indicated in fractions II, III, IV and V of this rule.
Law 107, 144-A, ATA Convention, GFTR 3.6.1., 3.6.14., Annex 2.
Grounds for cancellation of the authorization to act as a guaranteeing and/or issuing association of ATA Carnet
3.6.14.
For the purposes of Article 107, third paragraph of the Law, the ATA Convention and rules 3.6.1. and 3.6.13., the ACNCE will cancel the authorization of the guaranteeing and issuing association or the issuing association, when they are located in any of the following situations:
I.
Ceases to comply with any of the obligations indicated in rule 3.6.13.
II.
Abstains from issuing ATA Carnets without justified cause.
III.
Is located in the list of companies published by the SAT referred to in the articles:
a)
69 of the CFF, except for fraction VI;
b)
69-B, fourth paragraph of the CFF; or
c)
69-B Bis, ninth paragraph of the CFF.
IV.
Does not have valid digital seal certificates, or is located in any of the situations indicated in Article 17-H Bis of the CFF.
V.
Is located as not found at its fiscal domicile or the status of this is non-existent.
VI.
Incurs in any of the grounds referred to in Article 144-A of the Law.
When possible inconsistencies related to any of the cancellation situations indicated in this rule are detected, the ACNCE will require the guaranteeing and issuing association or, issuing association of ATA Carnet, to manifest what is convenient for their right and provide the documentation and information they consider pertinent to disprove the facts that led the authority to notify them, so that within a period of ten days counted from when the notification takes effect, they carry out the corresponding clarification.
For the purposes of the cancellation of the registration, what is stated in Article 144-A of the Law will be followed.
Law 107, 144-A, CFF 17-H, 69, 69-B, 69-B Bis, ATA Convention, GFTR 3.6.1., 3.6.13.
Import and export of hydrocarbons, petroleum products, petrochemical products and sulfur (Annex 14)
3.7.32.
For the purposes of Articles 11, 37, fractions I and III, 37-A, 43, 56 and 84 of the Law and rule 3.1.31., taxpayers who carry out activities in accordance with the Hydrocarbons Sector Law and who import or export hydrocarbons, petroleum products, petrochemical products, sulfur and any other merchandise listed in Annex 14, will be subject to the following:
I. and II.
...
III.
...
a)
In imports, the bills of lading, cargo manifests or transport documents that correspond, weight or volume certificates and equivalent documents, may be in the name of taxpayers who carry out activities in accordance with the Hydrocarbons Sector Law or the Hydrocarbons Law, published in the DOF on August 11, 2014, therefore, the cited documents may be in the name of their subsidiary and/or affiliate companies.
b)
In exports, the customs declarations or CFDI, may be in the name of the taxpayers who carry out activities in accordance with the Hydrocarbons Sector Law or the Hydrocarbons Law, published in the DOF on August 11, 2014 and in the name of their subsidiary companies.
c)
In the bills of lading, cargo manifests or weight or volume certificates, the taxpayers who carry out activities in accordance with the Hydrocarbons Sector Law or the Hydrocarbons Law, published in the DOF on August 11, 2014, their subsidiary and/or affiliate companies may appear as shippers.
Law 6, 11, 36, 36-A, 37, 37-A, 43, 56, 59-A, 84, 89, 96, 102, Hydrocarbons Law, Hydrocarbons Sector Law, Regulation 39, 42, 138, GFTR 1.2.1., 2.4.3., 3.1.31., 6.1.1., Annexes 1, 10, 14 and 22
Temporary import of merchandise intended for the FIFA World Cup 2026.
4.2.21.
For the purposes of Article 106, fraction III, subsection b) of the Law and 156 of the Regulations, the merchandise intended to be used in the 2026 FIFA World Cup (CMF 2026) and its related events, may be temporarily imported, provided that the interested parties request the authorization referred to in form 146/LA "Authorization for the temporary import of merchandise intended for the CMF 2026 and its related events" contained in Annex 2.
The temporary import of the merchandise must be carried out through format A10 "Temporary import of merchandise intended for the CMF 2026 and its related events", contained in Annex 1. For the purposes of said format, what is provided in rule 5.1.1., second paragraph, fraction I will be applicable.
The clearance of the merchandise referred to in this rule may only be carried out by the following customs:
I.
Cancún Customs;
II.
Ciudad Juárez Customs;
III.
Ciudad Miguel Alemán Customs;
IV.
Ciudad Reynosa Customs;
V.
Colombia Customs;
VI.
Guadalajara Customs;
VII.
Lázaro Cárdenas Customs;
VIII.
Manzanillo Customs;
IX.
Mexicali Customs;
X.
Mexico Customs;
XI.
Monterrey Customs;
XII.
Nogales Customs;
XIII.
Nuevo Laredo Customs;
XIV.
Piedras Negras Customs;
XV.
Salina Cruz Customs;
XVI.
Tijuana Customs;
XVII.
Toluca Customs;
XVIII.
Veracruz Customs;
XIX.
Mexico City International Airport Customs, and
XX.
Felipe Ángeles International Airport Customs.
In the event that the authorized merchandise suffers damage in national territory and must be destroyed, the corresponding authorization must be requested in terms of form 101/LA "Request for authorization to consider as returned the temporarily imported merchandise that has suffered damage in national territory and that, due to this, must be destroyed" contained in Annex 2.
Ley 94, 106, Reglamento 156, RGCE 1.2.2., 5.1.1. , Annexes 1 and 2
International transit of natural gas by pipelines
4.6.22.
For the purposes of articles 131, last paragraph of the Law, and 39 of the Regulation, companies that hold the authorization referred to in rule 2.4.4., and with a permit issued by the Energy Regulatory Commission or the National Energy Commission to transport natural gas, may carry out the international transit of said merchandise during the validity of said permit, for which the corresponding customs declaration must be processed in accordance with Appendix 2, contained in Annex 22, no later than the sixth day of the calendar month following that in question, in terms of article 84 of the Law.
...
...
Ley 84 , 130, 131, Reglamento 39, RGCE 2.4.4., 4.6.11., 4.6.20., Annex 22
Rectification of customs declarations
6.1.1.
For the purposes of articles 89 of the Law and 137 of the Regulation, importers and exporters may rectify the data contained in the customs declaration as many times as necessary, provided they do so before activating the automated selection mechanism.
Once the automated selection mechanism is activated, importers and exporters may rectify the customs declaration for administrative or minor errors, except as provided in the following paragraph.
Importers and exporters must request authorization on a single occasion to effect the rectification before the ACAJACE or when the provisions provide for rectification requiring prior authorization to the conclusion of the customs clearance, before the DGOA, of the data contained in the customs declarations or consolidated customs declarations, provided that:
I. to III.
...
...
...
...
...
Ley 47, 89, CFF 17-K, 69, 69-B, LIGIE 1, Chapter 87, Reglamento 137, 138, RGCE 1.2.1., 1.2.2., Annexes
1, 14 and 22 "
SECOND.
The Fourth Transitory Provision of the General Foreign Trade Rules for 2025, published in the DOF on December 30, 2024, is modified to read as follows:
" Fourth.
For the purposes of the Fourth Transitory Provision of the " Decree exempting the payment of import tariff and granting administrative facilities for various merchandise from the basic and basic consumption basket of families " , published in the DOF on January 06, 2023 and its subsequent modifications,
the Importing Companies of Basic Basket Products registered in the " Register of Importers of Basic Basket Products " that comply with rule 1.3.13., no later than January 09, 2026, will continue to apply rules 1.3.9., 1.3.10., 1.3.11. and 1.3.12. until March 31
of 2026.
For the purposes of rule 1.3.12., the tariff fractions that may be added to the registration in the Register of Importers of Basic Basket Products will be those subject to the contracts presented in terms of rule 1.3.13. "
THIRD.
The modifications of the following Annexes are made known:
I.
Third Modification to Annex 1 of the RGCE for 2025.
II.
Third Modification to Annex 2 of the RGCE for 2025.
III.
First Modification to Annex 5 of the RGCE for 2025.
Transitory Provisions
First.
This resolution will enter into force from the day following its publication in the DOF. With regard to the provisions made known in advance on the SAT Portal, their content will take effect in terms of rule 1.1.2.
Second.
The modifications to rules 3.6.1. and 3.6.5., as well as the addition of rules 3.6.13. and 3.6.14. and the processing sheets 147/LA, 148/LA and 149/LA, contained in Annex 2, will enter into force on November 1, 2025.
For such purposes, the guaranteeing and issuing association of ATA Carnets in Mexico and the issuing associations, must present the notice established in processing sheet 149/LA, contained in Annex 2, starting from December 1, 2025, with the information corresponding to the month of November 2025.
Respectfully.
Mexico City, September 24, 2025. - 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 .- Rubric.
THIRD MODIFICATION TO ANNEX 1 OF THE
GENERAL FOREIGN TRADE RULES FOR 2025
Foreign trade formats and models
...
Content
I.
...
II. Foreign trade formats:
Indicative
References
Format Name
Authority before which it is
presented
Presentation medium
A. Authorizations
Name of the Authorization
A1. to A9.
...
...
...
A10.
Temporary import of merchandise intended for the CMF 2026 and
its related events.
Customs
Format
B. and C.
...
D. Declarations
Name of the Declaration
D1.
...
...
...
D2.
Customs declaration for passengers coming from abroad
(Spanish and English).
Customs
Format
D3. to D9.
...
E. and F.
...
...
...
...
...
III.
...
...
...
...
...
...
...
...
...
A10.
Temporary import of merchandise intended for the CMF 2026 and its related events
No. of Folio: _______________
Before filling out this format, read the instructions on the back.
Date of entry: |||||||
Expiration date: |||||||
day
month
year
day
month
year
Customs/customs section:
Key:
General Information.
1.1. Importer data:
Full name (paternal surname/maternal surname/first name(s)), trade or corporate name:
Address:
Authorization folio issued by the DGJA:
Signature
1.2. Address for hearing and receiving notifications, as well as authorized persons for such purposes:
Street: _______________ No. and/or exterior letter: ____________ No. and/or interior letter:
Neighborhood: ___________________________________ Postal code:
Municipality or Alcaldía:
Locality:
Federative Entity:
Telephones:
Authorized person(s) for hearing and receiving notifications, and their telephones:
- Information related to the procedure.
2.1. Merchandise to be imported:
Detailed description
Tariff
fraction
NICO
Quantity
Unit of measurement of
commercialization
Unit value
It will not be understood that the declared tariff fraction and NICO are accepted by the authority or that there is a favorable resolution for the individual.
2.2 . Total value of the merchandise: ___________________________________________________________________
I declare, under penalty of perjury, that the data entered in this format are true.
- Conformity of the customs/customs section:
Name: _______________________________________________________
Employee badge No.:
Signature
Seal
Customs/Customs Section
Return data:
Date: _________________________________________________________
day
month
year
Customs/customs section: ____________________________________
Key: __________________________________________________________
Place: __________________________________________________________
This notice will be presented in duplicate: the original for the customs and the copy for the importer.
Front
Instructions
I.
A format must be presented to cover the merchandise that is presented for clearance in a single vehicle.
II.
Write clearly, in block letters and with a ballpoint pen.
III.
This application must be presented in original and copy.
IV.
This document is not valid if it has scratches or erasures.
V.
Remember that by providing inaccurate or false data, you will be subject to sanctions related to the presumption of smuggling.
Fields 1 and 2 will be filled out by the importer, the rest are for exclusive use of the customs authority.
The following data must be filled out by the customs authority:
No. of Folio: You will enter the number of the internal registration folio corresponding to your control.
Date of entry: You will enter the date of entry of the merchandise into national territory, starting with the day, month and year.
Expiration date: You will enter the date on which the temporary import of the merchandise expires, starting with the day, month and year.
Customs/customs section: You will enter the name of the customs or customs section through which the merchandise is introduced.
Key: You will enter the key of the customs or customs section through which the merchandise is introduced.
The importer will provide the following data:
General Information.
1.1.
Importer data:
Full name (paternal surname/maternal surname/first name(s)), trade or corporate name.
You will enter the name of the importer or its corporate name, resident abroad if applicable, starting with the paternal surname, maternal surname and first name or
names, as well as its complete address.
You will indicate the folio of the temporary import authorization issued by the DGJA.
1.2.
Address for hearing and receiving notifications, as well as authorized persons for such purposes:
You will enter its complete address.
Information related to the procedure.
2.1.
Merchandise to be imported:
You will enter the detailed description of the merchandise, which must coincide with that manifested for the temporary import authorization, tariff fraction in accordance with the Tariff of the Law on General Import and Export Taxes, the commercial identification number, the quantity, the unit of measurement according to the merchandise in question and the unit value thereof.
It will not be understood that the declared tariff fraction and NICO are accepted by the authority or that there is a favorable resolution for the individual.
2.2 .
Total value of the merchandise:
You will declare the total value of the merchandise described in the previous point.
Documents you must attach:
a)
Official identification of the person presenting the merchandise for clearance.
b)
Power of attorney by which it is accredited that the presentation of the merchandise for clearance was entrusted to them.
The following data must be filled out by the customs authority:
Conformity
of the customs/customs section:
Name: You will enter the full name of the person granting conformity on behalf of the customs.
Employee badge No.: You will enter the personal identification number (badge) of the customs employee granting conformity.
Signature: The employee who attended the request will sign.
Customs/Customs section seal: In this space, the seal of the customs or customs section granting conformity will be placed.
Return data:
Date: You will enter the date of return of the merchandise, starting with the day, month and year.
Customs/customs section: You will enter the name of the customs or customs section through which the merchandise(s) will be returned.
Key: You will enter the key of the corresponding customs or customs section.
Place: You will enter the name of the city, municipality and state corresponding to the customs or customs section.
Back
...
D2.
...
Respectfully.
Mexico City, September 24, 2025. - 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 .- Rubric.
THIRD MODIFICATION TO ANNEX 2 OF THE
GENERAL FOREIGN TRADE RULES FOR 2025
Foreign trade procedures
...
Content
I.
...
II.
Procedures.
1/LA to 5/LA
...
6/LA
Request for increase or decrease of sector(s) in the Register of Importers of Specific Sectors.
7/LA
Request to leave without effect the suspension in the Register of Importers, Register of Importers of Specific Sectors or both or, in its
case, of a sector or specific sectors of the latter.
8/LA to 48/ LA
...
49/LA
Authorization and extension for the entry or exit of merchandise from national territory through a place other than the authorized one.
50/LA to 145/ LA
...
146/LA
Authorization for the temporary import of merchandise intended for the CMF 2026 and its related events.
147/LA
Authorization to act as an issuing association of ATA Carnet and extension to act as a guaranteeing and issuing association.
148/LA
Notice of temporary import or transit covered by an ATA Carnet issued abroad.
149/LA
Notice to present the detailed relationship of operations under ATA Carnets.
I.
...
II.
Procedures.
...
...
...
...
6/LA Request for increase or decrease of sector(s) in the Register of Importers of Specific Sectors.
Procedure
Service
Description of the Procedure or Service
Amount
Submits the request to increase or decrease sector(s) in the Register
of Importers of Specific Sectors.
Free
Payment of duties
Cost: $
Who can request the Procedure or Service?
When is it presented?
Individuals or legal entities registered in the Register of Importers or
in the Register of Importers of Specific Sectors.
When you wish to increase or decrease sectors of the Register of
Importers of Specific Sectors.
Where can I present it?
Through the SAT Portal, at the following link: https://www.sat.gob.mx/portal/public/
tramites/inscribete-padrones-rfc
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the Procedure or Service?
I.
Enter the SAT Portal, at the link indicated in the section " Where can I present it? " of this processing sheet.
II.
Click on the " Register of importers of specific sectors " button and subsequently, in the " Steps to follow " section, click on
" Registration in the Register of importers of specific sectors " .
III.
Enter the key in the RFC, password and captcha indicated by the system or enter with your e.firma and press send.
IV.
Select the specific sector you wish to increase or decrease.
V.
For specific sectors with additional requirements, choose the sector and attach the requirement file you are going to send,
in
accordance with the specifications indicated in the guide corresponding to the sector, which you can find at the following link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/guias_pise.html
VI.
Press the " Send " button.
VII.
Verify your information on the " Preview " screen if it is correct, press the " Confirm " button.
VIII.
Enter your e.firma and select the " Confirm " button.
IX.
Select " Conclude Request ", with this you send your request.
X.
Conclude your request and you will receive an acknowledgment of the procedure registration.
What requirements must I meet?
I.
For the following specific sectors of Annex 10, fraction I " Register of Importers of Specific Sectors " of the RGCE, you do not
need additional documentation to that requested in processing sheet 5/LA of this Annex:
a )
Sector 1 " Chemical products " .
b )
Sector 3 " Chemical precursors and essential chemicals " .
c )
Sector 4 " Firearms and their parts, spare parts, accessories and ammunition " .
d )
Sector 5 " Explosives and material related to explosives " .
e )
Sector 6 " Chemical substances, materials for pyrotechnic uses and devices related to the use of explosives " .
f )
Sector 7 " Other weapons and accessories. Bladed weapons and accessories. Detonators " .
g )
Sector 8 " Machines, apparatus, devices and artifacts related to weapons and others " .
II.
For the following specific sectors of Annex 10, fraction I " Register of Importers of Specific Sectors " of the RGCE, it is
required:
a )
Specific sectors 10 " Footwear " , 11 " Textile and clothing " , 12 " Ethyl alcohol " , 13 " Hydrocarbons and fuels " , 14
" Steelmaking " , 15 " Steel products " and 16 " Automotive " attach in a plain text file (txt) the list with the full name
and the valid RFC key of the partners, shareholders, associates and legal representatives of the company. As
well as the digitized files of the notarized instruments proving said relationships.
The partners, shareholders, associates and legal representatives must be registered and active in the RFC.
In case of having partners, shareholders or associates resident abroad, not obliged to register in the RFC, provide
the folio number of the request presented in My portal through the tag
" REL SOCIOS ACC O ASOC RES EXT " ,
through which the Official Form 96 " Relationship of Partners, Shareholders or Associates resident abroad " was presented,
contained in Annex 1 " Official tax forms " of the RMF, in accordance with processing sheet 139/CFF " Declaration of
relationship of partners, shareholders or associates resident abroad of legal entities resident in Mexico that
opt not to register in the RFC (Official Form 96) " , contained in Annex 1-A " Fiscal procedures " of the RMF.
b )
Specific sectors 14 " Steelmaking " and 15 " Steel Products " , in addition to what is requested in fraction II, subsection a), you must attach a free-form document signed by the legal representative stating, under penalty of perjury, the detail of the
merchandise to be imported, indicating its tariff fraction and NICO.
III.
Additionally, for the following specific sectors it is required:
a )
Sector 2 " Radioactive and nuclear " , attach to your request in digitized file any of the following documents
issued by the National Commission for Nuclear Safety and Safeguards of SENER, in accordance with the applicable legal
dispositions:
Authorization for acquisition and transfer.
Authorization for service providers.
Operation license.
Authorization for import of specified non-nuclear material. Only for the import of graphite with nuclear grade purity that will not be used for nuclear purposes, classified in the tariff fractions and in the NICO
3801.10.01 00 and 3801.10.99 00.
Authorization for import of ionizing radiation generating equipment (X-ray equipment and/or accelerators).
Authorization for import of radioactive material.
Authorization for exemption of operation license.
Authorization for import of nuclear material.
Authorization for import of specified non-nuclear material (Heavy water " Deuterium oxide " ).
b )
Sector 9 " Cigars " , you need to comply with the following:
Attach the file with the valid health license for establishments that produce, manufacture or import tobacco
products, issued by COFEPRIS.
Be registered in Annex 11 " Catalogs of keys and brands of processed tobacco and alcoholic beverages " of the RMF or
present the authorization letter issued by the Central Administration of Internal Tax Normativity of the AGJ
in which it indicates that the brand keys were registered in the Brand Keys Catalog of Processed Tobacco
of the MULTI-IEPS contained in Annex 1 " Official tax forms " of the RMF.
c )
Sector 12 " Ethyl alcohol " , in addition to what is requested in fraction II, subsection a), you need to comply with the following:
Attach a free-form document stating, under penalty of perjury, the industrial use of the merchandise.
Be up to date in the presentation of Annex 3 of the MULTI-IEPS, contained in Annex 1 " Official tax forms " of the
RMF.
d )
Sector 13 " Hydrocarbons and fuels " , in addition to what is requested in fraction II, subsection a), you need to attach:
Free-form document signed by the legal representative stating, under penalty of perjury, the detail of the merchandise to
be imported including the tariff fraction and the NICO.
When the activity registered in the RFC is not related to the specific sector referred to in this
subsection, free-form document signed by the legal representative stating, under penalty of perjury, that the import
will be for own use, specifying the use that will be given to the merchandise.
When it is import by pipelines, the Authorization for introduction or extraction of merchandise from national territory,
through pipes, ducts, cables or other means susceptible to conduct them, issued by the ANAM.
Free-form document signed by the legal representative stating, under penalty of perjury, the general description of the
importer's operation, from entry into national territory to delivery to each of its clients,
specifying the means of transport and the physical location of the storage facilities or equipment, including
storage for own use, distribution or dispensing where the merchandise will be received. The addresses
must be registered in the RFC and have status of " Located " or " in process of verification " .
Free-form document signed by the legal representative stating, under penalty of perjury, the trade or corporate
name and the RFC key of the person(s) who hold(s) the valid permit issued by SENER, by the
Energy Regulatory Commission or by the National Energy Commission
to carry out the activities of
commercialization, transport and storage of merchandise, also attaching the corresponding permits. For
purposes of this paragraph, it also proves the commercial relationship with such subjects, through CFDI or contracts, or in its
case, indicate if such activities will be carried out directly, for which the valid permit must be provided
issued by SENER, by the Energy Regulatory Commission or by the National Energy Commission.
In the case of storage for own use, indicate only the trade or corporate name and the RFC key of the person(s) owner(s) of such facilities.
In the case of merchandise classified in the tariff fractions and NICO 2207.10.01 00 and 2207.20.01 00, a free-form
document signed by the legal representative stating, under penalty of perjury, the use that will be given to the merchandise.
When it is hydrocarbons and petroleum products whose import is subject to prior import permit issued by
SENER, the valid prior permit.
In the case of petroleum products, the documentation that proves the commercial relationship with the accredited and
approved laboratory or laboratories by SENER, by the Energy Regulatory Commission or by the National Energy Commission,
or with the
foreign laboratories registered with the SE, as applicable, to comply with the provisions of "NOM-016-CRE-2016, Quality Specifications for Petroleum Products," published in the DOF on August 29, 2016, and its subsequent modifications; you must prove the commercial relationship with the aforementioned laboratories for each merchandise to be imported.
When the merchandise to be imported is subject to prior permission by SENER, the requirements referred to in this subsection, numerals 4, 5, and 8 of this procedure sheet, annexing the valid prior permission issued by SENER for the importation of said merchandise(s), shall be considered fulfilled. The provisions of this paragraph shall only be applicable when permissions issued after the entry into force of the "Agreement establishing the merchandise whose import and export is subject to regulation by the Ministry of Energy" published in the DOF on December 26, 2020, and its subsequent modifications, are annexed.
e)
Sector 14 "Steel," in addition to what is requested in fraction II, subsections a) and b), attach a free-form letter signed by the legal representative, detailing the industrial process, and indicating whether the applicant has machinery to carry it out.
What conditions must I meet?
I.
Be registered and active in the RFC.
II.
Be registered and active in the Importers Registry.
III.
Have a valid e.firma.
IV.
Be up to date in the fulfillment of your tax obligations.
V.
The status of the taxpayer's fiscal address must be "Located."
VI.
The status of the tax mailbox must be "Validated."
VII.
Have at least one customs broker whose patent is valid, with a customs agency, with a customs representative and/or with a legal representative, who carries out their foreign trade operations.
VIII.
Not be on the list of companies published by the SAT, pursuant to articles 69 and 69-B, fourth paragraph of the CFF, with the exception of fraction VI of said article 69.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE
How can I follow up on the Procedure or Service?
Will the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service?
Consult the following link: https://wwwmat.sat.gob.mx/app/seg/faces/pages/lanzador.jsf?url=/operacion/46346/consulta-tus-solicitudes-en-el-padron-de-importadores&tipoLogeo=c&target=principal&hostServer=https://ww wmat.sat.gob.mx
I.
Enter the key in the RFC, password, and captcha indicated by the system, or log in with your e.firma and private key.
II.
Select the date of the procedure to consult.
III.
Verify if the procedure is resolved.
IV.
Consult the response by selecting the button "View Doc".
No. Resolution of the Procedure or Service
I.
If you meet the requirements and conditions stated in this procedure sheet, you will be notified of your registration in the Specific Sectors Importers Registry. You can consult the status of your application using the procedure indicated in the "How can I follow up on the Procedure or Service?" section of this procedure sheet.
II.
When the application has been rejected, you will be notified and informed of the inconsistencies detected in the procedure. You can consult the status of your application, through the SAT Portal using the procedure indicated in the "How can I follow up on the Procedure or Service?" section of this procedure sheet.
Maximum time limit for the SAT to resolve the Procedure or Service
Maximum time limit for the SAT to request additional information
Maximum time limit to comply with the requested information
Ten days.
Not applicable.
Not applicable.
What document do I obtain upon completing the Procedure or Service?
What is the validity of the Procedure or Service?
Acknowledgment of procedure registration and, if applicable, an official response letter issued by the authority.
Not applicable.
ATTENTION CHANNELS
Inquiries and doubts
Complaints and reports
I.
Telephone Attention: MarcaSAT, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728, from Monday to Friday from 9:00 to 18:00 hours, except holidays.
II.
Via Chat: http://chat.sat.gob.mx
III.
Personal attention at SAT offices, located in different cities in the country, on the days and hours established in the following link: https://www.sat.gob.mx/portal/public/directorio
The following days and hours: Monday to Thursday from 8:30 to 16:00 hours and Friday from 8:30 to 15:00 hours.
IV.
Mini-site of Importers and Exporters Registry: http:// omawww.sat.gob.mx/PadronImportadoresExportadores/Pagin as/index.html
I.
SAT Complaints and Reports: from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports) 55 885 22 222.
II.
Email:
III.
Through the SAT Portal at the following link: https:// www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
IV.
Red phones located in SAT offices.
Additional Information
I.
Any doubt, clarification, or consultation related to your procedure can be made through a clarification case in the SAT Portal, accessing the following link: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal ; authenticate with password, select the Internet Services / Clarifications / Request option; in the Service description section, in the procedure tab select the option "INSCRIPCION_PGIYSE_EXS" or according to the "Quick guide for taxpayers on the operation of clarification cases, orientation and request of procedures related to the Importers and Exporters Registry" which you can verify at the following link http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaracion_2025.pdf , in relation to procedures of the Importers Registry, and Exporters Sectorial, published in the SAT Portal, in the mini-site of the registry of importers and exporters located at the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/ Paginas/index.html , in which you can find guides, rules, instructions, and information related to the procedure. In addition to the present option, you can present the aforementioned information directly before the AGSC, located at Avenida Hidalgo number 77, ground floor, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, with an attention schedule from Monday to Friday from 8:30 to 14:30 hours.
II.
You can request that the registration in the Specific Sectors Importers Registry be rendered ineffective when you need to cancel all your sectors, through a clarification case in the SAT Portal with the label "BAJA_TOTAL_PISE", indicating in the subject that you wish to render ineffective the registration in the Specific Sectors Importers Registry.
III.
When you wish to reduce any of the specific sectors in which you are registered, you can request it through the SAT Portal without the need to meet additional requirements, provided that, you are not suspended in the sector you intend to reduce.
IV.
If you are suspended in any sector of the Specific Sectors Importers Registry and wish to reduce it, you must previously promote reincorporation to said sector in accordance with procedure sheet 7/LA "Request to render ineffective the suspension in the Importers Registry, Specific Sectors Importers Registry or both or, in its case, of a sector or specific sectors of the latter" of this Annex.
V.
If you submitted a clarification case, you can follow it up with the registration acknowledgment number assigned to your entry, by entering your procedure through the SAT Portal by entering the following link: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal , enter the key of your RFC, password, and click on the "Log In" button, select the Internet Services / Request / Consult option, enter the procedure folio number and verify the solution granted to your request.
VI.
Consult your situation and that of your fiscal address on the SAT Portal, at the following link: https://www.sat.gob.mx/portal/public/tramites/ inscribete-padrones-rfc , in the "Additional Information" section, click on "If you wish to consult the current tax information with which you have in the Federal Taxpayer Registry (identity data, location, and tax characteristics), access here" . In case of not being located, enter a request for address verification in My Portal, accessing the following link https:// www.sat.gob.mx/portal/private/aplicacion/mi-portal , enter your key in the RFC and password, selecting the Internet Services option / Services or requests / Request using the label "VERIF DOM_PGIYSE_EXS", directed to the ADSC corresponding to your fiscal address. Likewise, you will find step by step the procedure to make such a request in the "Quick guide for the taxpayer on the operation of clarification cases, orientation and request of procedures related to the Importers and Exporters Registry" which is located at the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/ documentos/Guia_Casos_Aclaracion_2025.pdf
VII.
When the information of the legal representatives, partners, shareholders, associates, and other persons who are part of the organizational structure, is not updated in the RFC, you must update it, in accordance with procedure sheet 295/CFF "Request for modification or incorporation of partners, shareholders, associates, and other persons who are part of the structure organic of a legal entity, as well as those who have control, significant influence, power of command, and of legal representatives", contained in Annex 1-A "Tax Procedures" of the RMF, according to the following:
a )
In the case of updating the information of partners, shareholders, and other persons who are part of the structure organic, you must do it through the "Partners or Shareholders" application, at the link: https://sya.sat.gob.mx/login , selecting "Notice Partners and Shareholders (sheet 295/CFF)".
b )
In the case of registering one or more legal representatives, you must do it through the "Partners or Shareholders" application, in the link: https://sya.sat.gob.mx/login , selecting the "Legal Representative Notice PI (6/LA, 7/LA, 141/LA and 142/ LA)".
c )
Regarding the cancellation of one or more legal representatives, you must do it in accordance with the following:
In My Portal, enter your RFC and password and choose "Log in", selecting the Internet Services / Services or requests/ Request option using the label "SOCC_ACC_RL", directed to the ADSC corresponding to your fiscal address indicating in the subject "Request for cancellation of legal representative"; and in Description detail the or the cancellation movements you wish to carry out, including the key in the RFC, the full name of the legal representative, the date on which they ceased to hold the office and attach the notarial document where the revocation of powers is recorded.
For which you must attach the protocolized documents with which each member of the legal entity proves their quality of legal representative, partner, shareholder, associate, and other persons who are part of the structure organic in accordance with the requirements established in the current tax provisions.
VIII.
The tax authority will verify that the compliance opinion of the natural or legal person promoting, as well as of the partners, shareholders, and legal representatives is positive, at the time of the resolution of the procedure.
Legal Basis
Articles 59, fractions III and IV of the Law, 27, 29, 32-D, 69 and 69-B of the CFF and 82, 83 and 84 of the Regulation, "Agreement establishing the merchandise whose import and export is subject to regulation by the Ministry of Energy", "NOM-016-CRE-2016, Quality Specifications for Petroleum Products", rules 1.2.2. and 1.3.2. and Annex 10 of the RGCE and Annexes 1, 1-A and 11 of the RMF.
7/LA Request to render ineffective the suspension in the Importers Registry, Specific Sectors Importers Registry or both or, in its case, of a sector or specific sectors of the latter.
Procedure
Service
Description of the Procedure or Service
Amount
Submits the request to render ineffective the suspension in the Importers Registry, Specific Sectors Importers Registry or both or, in its case, of a sector or specific sectors of the latter.
Free
Payment of rights
Cost: $
Who can request the Procedure or Service?
When is it presented?
Natural or legal persons who were suspended in the Importers Registry or in the Specific Sectors Importers Registry.
When you wish to render ineffective the suspension in the Importers Registry or Specific Sectors Importers Registry.
Where can I present it?
I.
To request to render ineffective the suspension in the Importers Registry, Specific Sectors Importers Registry or both:
Through the SAT Portal, at the following link: https://www.sat.gob.mx/portal/ public/tramites/inscribete-padrones-rfc
II.
To request to render ineffective the suspension of any sector or sectors specific:
Through the SAT Portal, at the following link: https://www.sat.gob.mx/portal/ private/aplicacion/mi-portal
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the Procedure or Service?
I.
If the suspension corresponds to the Importers Registry, Specific Sectors Importers Registry or both, you must carry out the following:
a )
Enter the SAT Portal, at the following link: https://www.sat.gob.mx/portal/public/tramites/inscribete-padrones-rfc
b )
In the "Additional Material" section, click on the "Related Contents" button and, subsequently, click on "Request to render ineffective the suspension to the importers registry or registry of importers of specific sectors".
c )
Enter the key in the RFC, password, and captcha indicated by the system, or log in with your e.firma and press send.
d )
Enter or select the number of the patent of the customs broker(s) that will provide their service for the importation.
e )
Choose the validity of the conferred charge and select "Add".
f )
If required, select the specific sector you wish to increase.
g )
Attach the file(s) of the requirement you are going to send and, if applicable, include those corresponding to the sectors specific that you wish to increase, in accordance with the specifications indicated in the guide corresponding to the sector, the which you can find at the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/guias_pise.html
h )
Select "Send" to view the "Preview".
i )
Verify your information on the "Preview" screen, if correct, press the "Confirm" button.
j )
Enter your e.firma and select the "Confirm" button.
k )
Conclude your request by printing your electronic acknowledgment.
II.
If the suspension corresponds to a specific sector or sectors, you must carry out the following:
a )
Enter the SAT Portal at the following link: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal
b )
In My Portal, enter the key in the RFC, password, and click on the "Log in" button, select the Internet Services option / Clarifications / Request and a form will appear, in Procedure use the label "REINCORPORACION_PGIYSE_EXS" indicating in the subject "Reincorporation Specific Sectors Importers Registry" and in Description specify the specific sector of the importers registry in which you wish to render ineffective the suspension.
c )
Attach the documentation that fulfills the requirements established in the "What requirements must I meet?" section of this procedure sheet.
d )
Attach a free-form letter signed by the legal representative stating, under oath, the truthfulness of the information and, in the case of legal entities, also attach the protocolized document with which the legal representation of the promoter is accredited.
e )
Click on the "Send" button, the receipt acknowledgment will be generated containing the folio of the procedure with which you can give follow-up to your notice, print it or save it.
What requirements must I meet?
I.
General requirements:
a )
Comply with the documentation with which you prove that the cause(s) for which your registration of the Importers Registry, Specific Sectors Importers Registry or both, or of the sector or sectors of this latter, was suspended.
b )
The document that proves the express waiver before the competent authority, as well as the proof of payment of the amount determined of the tax credit, in cases that apply in accordance with rule 1.3.4. of the RGCE.
c )
To render ineffective the suspension of any sector or specific sectors of the Specific Sectors Importers Registry, in addition to what is established in subsections a) and b) above, you must comply with the requirements established in the following fractions, as applicable.
II.
For the following specific sectors of Annex 10, fraction I "Specific Sectors Importers Registry" of the RGCE, you do not need additional documentation to that requested in procedure sheet 5/LA of this Annex:
a )
Sector 1 "Chemical products".
b )
Sector 3 "Chemical precursors and essential chemicals".
c )
Sector 4 "Firearms and their parts, spare parts, accessories, and ammunition".
d )
Sector 5 "Explosives and material related to explosives".
e )
Sector 6 "Chemical substances, materials for pyrotechnic uses and devices related to the use of explosives".
f )
Sector 7 "Other weapons and accessories. Cold weapons and accessories. Detonators".
g )
Sector 8 "Machines, apparatus, devices, and artifacts related to weapons and others".
III.
Specific sectors of Annex 10, fraction I "Specific Sectors Importers Registry" of the RGCE, are required:
a )
Specific sectors 10 "Footwear", 11 "Textile and clothing", 12 "Ethyl alcohol", 13 "Hydrocarbons and fuels", 14 "Steel", 15 "Steel products", and 16 "Automotive", attach in plain text file (txt) the list with the full name and the key in the RFC valid of the current partners, shareholders, associates, and legal representatives of the company and the digitized files of the protocolized instruments that prove these relationships.
The partners, shareholders, associates, and legal representatives must be registered and active in the RFC.
In case of having partners, shareholders, or associates residing abroad, not obliged to register in the RFC, provide the folio number of the request presented in My Portal through the label "REL SOCIOS ACC O ASOC RES EXT", through which Official Form 96 "Relationship of Partners, Shareholders, or Associates residing abroad" was presented, contained in Annex 1 "Official tax forms" of the RMF, in accordance with procedure sheet 139/CFF "Declaration of relationship of partners, shareholders, or associates residing abroad of legal entities residing in Mexico that opt not to register in the RFC (Official Form 96)", contained in Annex 1-A "Tax Procedures" of the RMF.
b )
Sectors 14 "Steel" and 15 "Steel products", in addition to what is requested in fraction I of this section, you must attach a free-form letter signed by the legal representative stating, under oath, the detail of the merchandise to be imported indicating its tariff fraction and NICO.
IV.
Additionally, for the following specific sectors, the following is required:
a )
Sector 2 "Radioactive and nuclear", attach to your request in digitized file any of the following documents issued by the National Commission of Nuclear Safety and Safeguards of SENER, in accordance with the applicable legal provisions:
Authorization for Acquisition and Transfer.
Authorization for Service Providers.
Operating License.
Authorization for import of specified non-nuclear material. Only for the importation of graphite with purity of nuclear grade that will not be used for nuclear purposes, classified in the tariff fractions and numbers of commercial identification: 3801.10.01 00 and 3801.10.99 00.
Authorization for import of ionizing radiation generating equipment (X-ray equipment and/or accelerators).
Authorization for import of radioactive material.
Authorization for exemption of operating license.
Authorization for import of nuclear material.
Authorization for import of specified non-nuclear material (Heavy Water "Deuterium Oxide").
Except when the taxpayer states that they will request the reduction of this sector in accordance with procedure sheet 6/LA "Request for increase or reduction of sector(s) in the Specific Sectors Importers Registry" of this present Annex.
b )
Sector 9 "Cigars", you need to comply with the following:
Attach the file with the valid sanitary license for establishments that produce, manufacture, or import products of tobacco, granted by COFEPRIS.
Except when the taxpayer states that they will request the reduction of this sector in accordance with procedure sheet 6/LA "Request for increase or reduction of sector(s) in the Specific Sectors Importers Registry" of this present Annex.
Be registered in Annex 11 "Catalogs of keys and brands of carved tobaccos and alcoholic beverages" of the RMF or present the authorization letter issued by the Central Administration of Internal Tax Normativity of the AGJ in which it indicates that the brand keys were registered in the Catalog of Keys of Brands of Carved Tobaccos of the MULTI-IEPS contained in Annex 1 "Official tax forms" of the RMF.
c )
Sector 12 "Ethyl alcohol", additionally to what is requested in fraction III, subsection a), you need to comply with the following:
Attach a free-form letter signed by the legal representative stating, under oath, the industrial use of the merchandise.
Be up to date in the presentation of Annex 3 of the MULTI-IEPS, contained in Annex 1 "Official tax forms" of the RMF.
d )
Sector 13 "Hydrocarbons and fuels", additionally to what is requested in fraction III, subsection a), you need to attach:
Free-form letter signed by the legal representative stating, under oath, the detail of the merchandise to
import including the tariff fraction and NICO.
When the activity registered in the RFC is not related to the specific sector referred to in this subparagraph, a free-form letter signed by the legal representative, under oath, stating that the importation will be for own use, specifying the use that will be given to the goods.
When it concerns importation through pipelines, the " Authorization for introduction or extraction of goods from national territory, through pipes, ducts, cables or other means capable of conducting them " , issued by the ANAM.
Free-form letter signed by the legal representative, under oath, stating the general description of the importer's operation, from the entry of the goods into national territory until delivery to each of its clients, specifying the means of transport and the physical location of the storage facilities or equipment, including storage for own use or distribution of the dispensing where the goods will be received. The addresses must be registered in the RFC and have a status of " Located " or " In process of verification " .
Free-form letter signed by the legal representative, under oath, stating the name or corporate name and the RFC key of the person(s) who hold(s) the valid permit issued by the SENER, by the Energy Regulatory Commission or by the National Energy Commission to carry out the activities of commercialization, transport and storage of goods, also attaching the corresponding permits. For purposes of this paragraph, it also proves the commercial relationship with such subjects, through CFDI or contracts, or in its case, indicates if such activities will be carried out directly, for which the valid permit must be provided issued by the SENER, by the Energy Regulatory Commission or by the National Energy Commission.
In the case of storage for own use, indicate only the name or corporate name and the RFC key of the person(s) owner(s) of such facilities.
Regarding goods classified in tariff fractions and NICO 2207.10.01 00 and 2207.20.01 00, a free-form letter signed by the legal representative, under oath, stating the use that will be given to the goods. Except when the taxpayer states that they will request the reduction of this sector in accordance with the procedure form 6/LA " Request for increase or reduction of sector(s) in the Specific Sectors Importers Registry " of this Annex.
When it concerns hydrocarbons and petroleum products whose importation is subject to prior import permit issued by the SENER, the valid prior permit. Except when the taxpayer states that they will request the reduction of this sector in accordance with the procedure form 6/LA " Request for increase or reduction of sector(s) in the Specific Sectors Importers Registry " of this Annex.
In the case of petroleum products, the documentation that proves the commercial relationship with the accredited and approved laboratories by the SENER, by the Energy Regulatory Commission or by the National Energy Commission, or with the foreign laboratories registered before the SE, as applicable, to comply with what is established in the " NOM- 016-CRE-2016, Quality specifications for petroleum products " , published in the DOF on August 29, 2016 and its subsequent modifications; you must prove the commercial relationship with the aforementioned laboratories for each good to be imported.
When the good to be imported is subject to the prior permit by the SENER , the requirements referred to in this subparagraph, paragraphs 4, 5 and 8 of this procedure form, attaching the valid prior permit issued by the SENER for the importation of said good(s) will be considered fulfilled. The provisions of this paragraph will only be applicable when permits issued after the entry into force of the " Agreement establishing the goods whose import and export is subject to regulation by the Ministry of Energy " published in the DOF on December 26, 2020 and its subsequent modifications are attached.
e )
Sector 14 " Steel " , in addition to what is requested in fraction III, subparagraphs a) and b), attach a free-form letter signed by the legal representative, detailing the industrial process, and indicating if the applicant has machinery to carry it out.
For the purposes of sectors 2 " Radioactive and nuclear " , 9 " Cigars " , paragraph 1 and 13 " Hydrocarbons and fuels " , paragraph 7, taxpayers who are suspended from one or more of these sectors and request reincorporation for the purpose of carrying out the reduction thereof, must present a clarification case through the SAT Portal, using the tag " REINCORPORACION_PGYSE " , indicating in the subject " Reincorporation " followed by the name of the sector, attaching a free-form letter signed by the legal representative, under oath, stating that they will no longer import goods from these sectors, therefore they only request reincorporation to carry out the reduction. Consequently, within the ten days following the receipt of the clarification case, they must request the reduction of the corresponding sector, in accordance with form 6/LA " Request for increase or reduction of sector(s) in the Specific Sectors Importers Registry " .
What is stated in the previous paragraph does not exempt from complying with the requirements established in fractions I and III of this section, as well as with the conditions described in the section " What conditions must I meet? " of this procedure form.
What conditions must I meet?
I.
Be suspended in the Importers Registry, in the Specific Sectors Importers Registry or both, or in any of its sectors.
II.
Be registered and active in the RFC.
III.
Have a valid e.firma.
IV.
Be up to date in the fulfillment of your tax obligations.
V.
The status of the taxpayer's tax address must be " Located " .
VI.
The status of the tax mailbox must be " Validated " .
VII.
Have at least one customs broker whose patent is valid, with a customs agency, with a customs attorney and/or with a legal representative, to carry out your foreign trade operations.
VIII.
The customs patent numbers must be up to date, in accordance with the second paragraph of rule 1.2.6., second paragraph of the RGCE.
IX.
Not be in the list of companies published by the SAT, pursuant to articles 69 and 69-B, fourth paragraph of the CFF, with the exception of fraction VI, of the aforementioned article 69.
X.
In the cases established in rule 1.3.4., third and fourth paragraphs of the RGCE, having expressly submitted to the competent authority and exhibit the payment receipt of the determined amount of the tax credit.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE
How can I follow up on the Procedure or Service?
Will the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service?
I.
Regarding requests to lift the suspension of the Importers Registry, Specific Sectors Importers Registry or both:
a )
Consult the following link: https://wwwmat.sat.gob.mx/app/seg/faces/pages/lanzador.jsf?url=/operacion/46346/consulta-tus-solicitudes-en-el- padron-de- importadores&tipoLogeo=c&target=principal&hostServer =https://wwwmat.sat.gob.mx
b )
Click on the " EXECUTE ONLINE " button.
c )
Enter the RFC key, password and captcha that the system indicates or log in with your e.firma and press send.
d )
Select the date of the procedure to consult.
e )
Verify if the procedure is resolved.
f )
Consult the response by selecting the " View Doc " button.
II.
In the case of requests to lift the suspension of a specific sector or sectors, you must consult the response to the clarification case on the SAT Portal, with the folio number found in the receipt acknowledgment.
No. Resolution of the Procedure or Service
I.
Regarding requests to lift the suspension of the Importers Registry, Specific Sectors Importers Registry or both:
If you meet the requirements and conditions stated in this procedure form, you will be notified of your registration in the Importers Registry, through the SAT Portal in the section for consultation of requests, contained in the following link: https:// wwwmat.sat.gob.mx/app/seg/faces/pages/lanzador.jsf?url=/operacion/46346/consulta-tus-solicitudes-en-el-padron-de- importadores&tipoLogeo=c&target=principal&hostServer=https://wwwmat.sat.gob.mx
When the request has been rejected, you will be notified and informed of the inconsistencies detected in the procedure, through the SAT Portal in the section for consultation of requests, contained in the following link: https://wwwmat.sat.gob.mx/app/seg/faces/pages/lanzador.jsf?url=/operacion/46346/consulta-tus-solicitudes-en-el-padron-de- importadores&tipoLogeo=c&target=principal&hostServer=https://wwwmat.sat.gob.mx
II.
You can consult the response to the request to lift the suspension of a specific sector or sectors, through My Portal, with the folio number found in the receipt acknowledgment of the clarification case.
Maximum time limit for the SAT to resolve the Procedure or Service
Maximum time limit for the SAT to request additional information
Maximum time limit to comply with the requested information
Fifteen days.
Not applicable.
Not applicable.
What document do I obtain upon completing the Procedure or Service?
What is the validity of the Procedure or Service?
Procedure registration acknowledgment and, if applicable, an official letter issued by the authority.
Not applicable.
ATTENTION CHANNELS
Inquiries and doubts
Complaints and reports
I.
Telephone Attention: MarcaSAT, from anywhere in the country 55 627 22 728 and from outside the country (+52) 55 627 22 728, from Monday to Friday from 9:00 to 18:00 hours, except holidays.
II.
Via Chat: http://chat.sat.gob.mx
III.
Personal attention in SAT offices, located in different cities in the country, on the days and times that are established in the following link: https://www.sat.gob.mx/portal/public/directorio
The following days and hours: Monday to Thursday from 8:30 to 16:00 hours and Friday from 8:30 to 15:00 hours.
IV.
Minisite for importers and exporters registry at the link following: http://omawww.sat.gob.mx/ PadronImportadoresExportadores/Paginas/index.html
I.
SAT Complaints and Reports: from anywhere in the country: 55 885 22 222 and from outside the country (+52) 55 885 22 222 (complaints and reports) 55 885 22 222.
II.
Email: denuncias@sat.gob.mx
III.
Through the SAT Portal: https://www.sat.gob.mx/portal/ private/aplicacion/nueva-denuncia
IV.
Red phones located in SAT offices.
Additional Information
I.
Any doubt, clarification or consultation related to your procedure can be made through a clarification case on the SAT Portal, accessing the following link: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal; authenticate with password, select the Internet Services / Clarifications / Request option; in the Service description section, in the procedure tab select the option " REINCORPORACION_PGIYSE_EXS " or, according to the " Quick guide for the taxpayer on the operation of clarification cases, orientation and request for procedures related to the Importers and Exporters Registry " which you can verify at the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/ Guia_Casos_Aclaracion_2025.pdf . For more information regarding Importers Registry procedures, and Exporters Sectorial, visit the importers and exporters registry minisite located at the following link: http:// omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/index.html , where you can find guides, rules, instructions and information related to the procedure.
In addition to this option, you can present your doubt, clarification, or consultation, by written submission directly in the clerk's office of the AGSC, located at Avenida Hidalgo number 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, with an attention schedule from Monday to Friday from 8:30 to 14:30 hours .
II.
To reduce any specific sector that you no longer need, you can request its cancellation in accordance with form 6/LA " Request for increase or reduction of sector(s) in the Specific Sectors Importers Registry " , of this Annex, without the need to comply with any requirement. Any doubt, clarification or consultation related to your procedure can be made through a clarification case as specified in the previous fraction.
III.
If you submitted a clarification case, you can follow it up with the folio assigned to the procedure, through the SAT Portal by entering at the following link: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal , according to the following: in My Portal, enter your RFC key and password and choose " Log In " , select the Internet Services / Clarification / Consultation option, enter the procedure folio number and verify the solution granted to your request.
IV.
Consult your situation and that of your tax address on the SAT Portal, at the following link: https://www.sat.gob.mx/portal/public/tramites/ inscribete-padrones-rfc , in the " Additional Information " section, click on " If you wish to consult the current tax information with which you are registered in the Federal Taxpayer Registry (identity data, location and tax characteristics), access here " . In case of not being located, enter a request for address verification in My Portal with your RFC key and password, selecting the Internet Services / Services or requests / Request using the tag " VERIF DOM_PGIYSE_EXS " , directed to the ADSC corresponding to your tax address. Likewise, you will find step by step the procedure to carry out such request in the " Quick Guide for the taxpayer on the operation of clarification cases, orientation and service or request for procedures related to the Importers and Exporters Registry " which is located at the following link: http://omawww.sat.gob.mx/ PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaracion_2025.pdf
V.
When the information of the legal representatives, partners, shareholders, associates and other persons who are part of the organizational structure is not updated in the RFC, you must update it, in accordance with procedure form 295/CFF " Request for modification or incorporation of partners, shareholders, associates and other persons who are part of the organizational structure of a legal entity, as well as those who have control, significant influence, command power and of legal representatives " , contained in Annex 1-A " Fiscal Procedures " of the RMF, according to the following:
a )
In the case of updating the information of partners, shareholders, and other persons who are part of the organizational structure, you must do it through the " Partners or Shareholders " application, at the link: http://sya.sat.gob.mx/login selecting the type of procedure " Notice Partners and Shareholders (form 295/CFF) " .
b )
In the case of registering one or more legal representatives, you must do it through the " Partners or Shareholders " application, at the link: http://sya.sat.gob.mx/login selecting the " Legal Representative Notice PI (6/LA, 7/LA, 141/LA and 142/ LA) " .
c )
Regarding the cancellation of one or more legal representatives, you must do it in accordance with the following:
In My Portal, enter your RFC and password and choose " Log in " , selecting the Internet Services / Services or requests/ Request using the tag " SOCC_ACC_RL " , directed to the ADSC corresponding to your tax address indicating in the subject " Request for cancellation of legal representative " ; and in Description detail the or the cancellation movements you wish to carry out, including the RFC key, the full name of the legal representative, the date on which they ceased to hold the office and attach the notarial document where the revocation of powers is recorded.
For which you must attach the protocolized documents with which each member of the legal entity proves their quality of legal representative, partner, shareholder, associate and other persons who are part of the organizational structure in accordance with the requirements established in the current tax provisions.
VI.
The tax authority will verify that the compliance opinion of the physical or legal person promoting, as well as of the partners shareholders and legal representatives is positive, at the time of the resolution of the procedure.
Legal Basis
Articles 59, fraction IV, of the Law, 27, 29, 32-D, 69 and 69-B of the CFF and 82, 84 and 85 of the Regulation, " Agreement establishing the goods whose import and export is subject to regulation by the Ministry of Energy " , " NOM-016-CRE-2016, Quality specifications for petroleum products " , rules 1.2.2., 1.2.6., 1.3.3., 1.3.4. and 2.4.4. and Annex 10 of the RGCE and Annexes 1, 1-A and 11 of the RMF.
...
49/LA Authorization and extension for the entry or exit of goods from national territory at a place other than the authorized one.
Procedure
Service
Description of the Procedure or Service
Amount
Submits the request for authorization to carry out the entry or exit of goods from national territory at a place other than the authorized one.
Free
Payment of rights
Cost: $16,626.00
(sixteen thousand six hundred twenty-six pesos 00/100 m.n.).
Who can request the Procedure or Service?
When is it presented?
Legal entities.
I.
When you wish to carry out the entry or exit of goods from national territory at a place other than the authorized one.
II.
In case of requesting the extension of the authorization you must present it sixty days before its expiration.
Where can I present it?
Before the clerk's office of the DGJA, located at Paseo de la Reforma Avenue No. 10, ground floor , Tabacalera neighborhood, Cuauhtémoc Municipality, postal code 06030, Mexico City, from Monday to Thursday from 9:00 to 18:00 hours and Friday from 9:00 to 15:00 hours.
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the Procedure or Service?
I.
Go with the procedure documentation to the clerk's office of the authority mentioned in the previous section.
II.
Deliver the documentation to the authority in charge of the procedure.
III.
Receive and keep the stamped free-form letter, as a receipt acknowledgment.
What requirements must I meet?
I.
Free-form letter in which you must state:
a )
Regime to which you will destine the goods.
b )
The persons who will carry out the operations under the authorization requested (own use, third-party use or own use and third-party use).
c )
Data of the third parties who will use the facilities to carry out operations under the authorization requested, in its case.
d )
If it concerns a company whose activity is the distribution, commercialization and storage of liquefied petroleum gas or natural gas.
e )
If it concerns a company in the automotive industry, final or manufacturing of motor vehicles.
f )
If it concerns a public company of the State that by means of ducts carries out the transit of crude oil, products petroleum, petrochemicals and their specialties, gas and its derivatives, established in the Hydrocarbons Sector Law.
g )
Location of the facilities that will be used.
h )
When the regime to which you will destine the goods is international transit, you must indicate the route.
i )
Description of the goods for which you request authorization, the tariff fraction that corresponds to it according to the TIGIE, as well as the NICO.
j )
Description of the procedure and the mechanisms you will use for the unloading and loading of the goods.
k )
Description of the types of measurement systems for the goods and their location. When the regime to which you will destine the goods is international transit, indicate the characteristics and location of the meters to be used at the point of entry and exit of national territory.
l )
Customs office that by territorial jurisdiction corresponds to the place through which the goods will enter or exit.
m )
Reasons why it is not possible to dispatch the goods through the authorized place.
n )
Name and patent number of the customs brokers or name and authorization number of the customs agencies or customs attorneys authorized to promote the operations.
II.
Plan of the port facility in which the location of the facilities where the operations will be carried out for which the authorization is requested is identified.
III.
Document by which you prove the ownership or legal possession of the facilities where the operations of entry or exit of national territory of the goods will be carried out.
Regarding companies dedicated to the supply of fuel to foreign-flagged vessels, you must provide the document by which you prove that you are allowed or that you have the legal use of the facilities where the operations requested will be carried out.
IV.
Regarding companies whose activity is the distribution, commercialization and storage of liquefied petroleum gas, which is classified in the tariff fraction and NICO 2711.13.01 00 or natural gas which is classified in the tariff fractions and NICO 2711.11.01 00 and 2711.21.01 00, to destine said goods to the fiscal deposit regime, you must present the copy of the authorization to provide the service of storage of goods in fiscal deposit.
V.
In its case, storage permit through liquefied petroleum gas or natural gas supply plant granted by the SENER, when you wish to destine said goods to the fiscal deposit regime.
VI.
State-owned companies that by means of ducts carry out the transit of crude oil, petroleum products, petrochemicals and their specialties, gas and its derivatives, established in the Hydrocarbons Sector Law, to destine said goods to the international transit regime, must indicate the transport route, identifying the characteristics and location of the meters to be used at the entry and exit point of national territory.
VII.
For the extension, you must attach the documentation that certifies compliance with the requirements established for the granting of the authorization.
VIII.
Copy of the payment receipt from the relevant institution, made using the electronic format D9 "Multiple payment form for foreign trade", contained in Annex 1 of the GRFT, in accordance with what is established in rule 1.6.2. of the GRFT.
You can obtain the capture line through the following link:
https://anam.gob.mx/formulario-multiple-de-pago-de-comercio-exterior/
IX.
In the case of moral persons interested in obtaining the authorization for the entry and exit at a place other than the authorized one for hydrocarbons and petroleum products, even mixed with other components that do not come from petroleum or natural gas, referred to in rule 2.4.1., fraction I, subsection a), they must:
a) Load or unload said merchandise through tanks or pipelines that have permission or authorization for transfer, storage, compression, decompression, regasification, liquefaction, and any other regulated activity linked to the import or export of the merchandise, issued by the SENER, by the Energy Regulatory Commission, by the National Energy Commission, or by the SICT, as applicable, when entering or leaving the country by ship, pipeline, or other means of transport.
b) Identify the equipment to carry out volumetric controls (measurement systems), in accordance with the following:
Indicate the serial numbers of the equipment used to record the volume of operations.
Indicate the folio and date of the CFDI with which the acquisition of the corresponding equipment is proven.
Attach the diagrams and photographs of the installations of the equipment at processing stations, transfer terminals and/or storage areas, and storage areas for own use and in transport or distribution, as applicable to the applicant's activity.
Attach the document that certifies the quality of the product.
c) Attach the letter issued by the ACSMC of the AGCTI containing the technical opinion on the compliance with the security measures of the computer program to carry out volumetric controls in accordance with sections 30.6.1.4. and 3.6.2. of Annex 30 "Technical specifications of functionality and security of equipment and computer programs to carry out volumetric controls of hydrocarbons and petroleum products" of the RMF, in accordance with what is stated in the procedure sheet 70/LA.
What conditions must I comply with?
I. Be registered and active in the RFC.
II. Have a valid e.firma.
III. Be up to date in fulfilling your tax obligations.
IV. The DGOA must issue its opinion to carry out entry or exit operations of merchandise at a place other than the authorized one.
V. The DGMEIA must issue its opinion of compliance that the facilities have a closed-circuit television camera system for the control and surveillance of merchandise, according to the "Guidelines for closed-circuit television cameras" issued by the ANAM, including the necessary infrastructure and equipment, so that the respective customs office can consult the closed-circuit cameras in real time, as well as conserve and make available to the customs authority the recordings made for a minimum period of sixty days.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE
How can I follow up on the Procedure or Service?
Will the ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service?
Send an email to: autorizaciones_2@anam.gob.mx, indicating the name of the moral person and the folio number assigned to your application.
Yes. Resolution of the Procedure or Service
I. The resolution of the request will be notified to you in the forms indicated in articles 134, fractions I and III, and 136 of the CFF, as applicable.
II. After three months have passed without the resolution being notified, you may consider that the authority resolved negatively.
Maximum deadline for the ANAM to resolve the Procedure or Service
Maximum deadline for the ANAM to request additional information
Maximum deadline to fulfill the requested information
Three months. Thirty days. Ten days.
What document do I obtain upon completing the Procedure or Service?
What is the validity of the Procedure or Service?
Response letter. Three years or for the term that certifies ownership or possession of the facilities where the operations for which the authorization is requested will be carried out, if it is less than three years. The extension may be authorized for a term equal to that.
ATTENTION CHANNELS
Consultations and doubts
Complaints and reports
Not applicable.
I. Email:
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/
Additional Information
I. You can submit a free-form writing complying with what is established in this procedure sheet when you need to modify or add data or documentation of the authorization, attaching the corresponding documents.
II. Documents exhibited previously, which are still valid at the time of a new request, do not need to be presented again.
III. When the authorization has been granted for a term longer than one year, the payment of fees must be made annually.
IV. The maximum deadline for the ANAM to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.
Legal Basis
Articles 10, 19, 40, 130, and 131 of the Law, 40 subsection c) of the LFD, and 11 and 14 of the Regulation, rules 1.2.2., 1.6.2., 2.4.1., 2.4.2., 2.4.11., and 4.5.1. of the GRFT and Annexes 19 and 30 of the RMF.
...
146/LA Authorization for the temporary importation of merchandise intended for the CMF 2026 and its related events.
Procedure
Service
Description of the Procedure or Service
Amount
Submit this request when you need to temporarily import merchandise destined for the CMF 2026 and its related events.
Free
Payment of Fees
Cost: $
Who can request the Procedure or Service?
When is it submitted?
Individuals and legal entities that have authorization from FWC2026 México, S. de R.L. de C.V., to carry out activities of the CMF 2026 and its related events.
At least twenty days prior to the temporary importation of the merchandise.
Where can I submit it?
Before the DGJA, at the official registry of the ANAM, located at Avenida Paseo de la Reforma No. 10, ground floor, Tabacalera neighborhood, Cuauhtémoc Municipality, postal code 06030, Mexico City, during hours from Monday to Thursday from 9:00 to 18:00 hours and Friday from 9:00 to 15:00 hours.
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the Procedure or Service?
I. Go with the procedure documentation to the official registry of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free-form writing, as proof of receipt.
What requirements must I comply with?
I. Free-form writing, in which you must state:
a ) The date or dates on which you will carry out the temporary importation of the merchandise.
b ) The customs office or offices, among those indicated in rule 4.2.21., through which you will clear the merchandise.
c ) Regarding merchandise subject to the compliance of non-tariff regulations and restrictions, under oath, in terms of Article Third of the Inter-institutional Agreement granting administrative facilities for the temporary importation of merchandise intended for the 2026 FIFA World Cup, published in the DOF on August 06, 2025:
Description of the merchandise, tariff fraction, and commercial identification number, as well as the non-tariff regulations or restrictions to which they are subject.
That they meet the conditions required by said non-tariff regulations and restrictions.
That you are aware of the sanctions and liabilities incurred for declaring false data before the authority.
II. Authorization granted by FWC2026 México, S. de R.L. de C.V., to carry out activities of the CMF 2026 and its related events, in which the event, places, and dates where you will use the merchandise related to said activities are indicated.
For these purposes, FWC2026 México, S. de R.L. de C.V., must inform via free-form writing to the DGJA of the ANAM, no later than August 1, 2026, the list of CMF 2026 activities and events related to it.
III. List of merchandise whose importation is permitted in accordance with the legal provisions that you will dedicate to the CMF 2026 and its related events, including the spare parts necessary for their repair, which contains for each of the merchandise: the description that allows full identification of the merchandise presented for clearance, tariff fraction, NICO, quantity and unit value, specifying those that will be distributed free of charge among the attendees or participants of the CMF and its related events; those that by their nature will be consumed during the CMF 2026 and its related events; and those that will be dedicated subsequently to the Federation, to the federal entities, to the municipalities, to the territorial demarcations of Mexico City, to public bodies, to moral persons or trusts with non-profit purposes authorized to receive donations in terms of the ISR Law, without such delivery being deductible for the effects of the aforementioned Law. The information referred to in this subsection must also be presented in a removable memory unit (USB) with a file in Excel format. It will not be understood that the tariff fraction and NICO declared by the interested party is accepted by the authority or that there is a favorable resolution for the individual.
IV. Document accrediting that you have the authority to present the authorization request, in terms of articles 19 of the CFF, 13 of the CFF Regulation, and rule 2.1.15. of the RMF, as applicable.
V. Letter of consent issued by FWC2026 México, S. de R.L. de C.V., stating under oath that it assumes the obligation to return the temporarily imported merchandise abroad no later than December 31, 2026.
VI. Copy of your official identification. When the documentation presented is in a foreign language, its translation into Spanish must be provided.
What conditions must I comply with?
I. The merchandise for which you request the authorization established in this procedure sheet will be those necessary to carry out the activities of the CMF 2026 and its related events.
II. It will not be necessary to prove the return abroad of the merchandise that:
a ) By their nature are consumed during the CMF 2026 and its related events.
b ) Are distributed free of charge to the attendees or participants of the CMF 2026 and its related events, provided that they are individually identified with the logos or brands of the CMF 2026 and the legend " Free distribution. Prohibited individual sale " .
c ) Are dedicated subsequently to the Federation, to the federal entities, to the municipalities, to the territorial demarcations of Mexico City, to public bodies, to moral persons or trusts with non-profit purposes authorized to receive donations in terms of the ISR Law.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE
How can I follow up on the Procedure or Service?
Will the ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service?
Not applicable.
No. Resolution of the Procedure or Service
I. The resolution will be notified to you in the forms indicated in articles 134, fraction I, and 136 of the CFF, as applicable.
II. If the authority does not notify the resolution within the maximum response deadline, it will be considered that the authority resolved negatively.
Maximum deadline for the ANAM to resolve the Procedure or Service
Maximum deadline for the ANAM to request additional information
Maximum deadline to fulfill the requested information
Fifteen days. Not applicable. Not applicable.
What document do I obtain upon completing the Procedure or Service?
What is the validity of the Procedure or Service?
Response letter. Until December 31, 2026.
ATTENTION CHANNELS
Consultations and doubts
Complaints and reports
Not applicable.
I. Email:
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/
Additional Information
I. The maximum deadline for the DGJA of the ANAM to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.
II. You must carry out the temporary importation of authorized merchandise, through format A10 " Temporary importation of merchandise intended for the CMF 2026 and its related events ", contained in Annex 1 and only through the customs office or offices indicated in your authorization.
III. Once the authorization referred to in this procedure sheet is obtained, you must notify the customs office, via the email address that will be published on the ANAM Portal, the date on which you will carry out the temporary importation, at least three days in advance.
IV. On the date you carry out the temporary importation, you must present at the customs office, format A10 " Temporary importation of merchandise intended for the CMF 2026 and its related events ", contained in Annex 1, and the resolution of the authorization issued by the customs authority.
V. The temporarily imported merchandise in accordance with this procedure sheet cannot be dedicated to a purpose other than that for which it was imported, nor can it be subject to changes in regime, unless it concerns the definitive importation regime.
VI. Format A10 " Temporary importation of merchandise intended for the CMF 2026 and its related events ", contained in Annex 1, duly stamped by the entry customs office, will cover the stay of the merchandise in the national territory for the authorized term, as well as multiple entries and exits that take place during said term.
VII. The merchandise that has been temporarily imported in accordance with this procedure sheet must return abroad within the authorized term; otherwise, it will be understood that they are illegally in the country, having concluded the temporary importation regime to which they were destined. The provisions in the preceding paragraph will not apply to the merchandise indicated in subsection II, subsections a) and b) of the section " What conditions must I comply with? " of this procedure sheet. Nor will it apply to the merchandise referred to in subsection II, subsection c), provided that no later than December 31, 2026, FWC2026 México, S. de R.L. de C.V., presents a free-form writing before the DGJA of the ANAM, in which it indicates the name, denomination, or corporate name of the importer, the date of entry into the country, the entry customs office, the folio number of the format, the name, denomination, or corporate name, and the RFC key of the recipient, as well as the merchandise(es) and the date on which its delivery took place.
Legal Basis
Article 106, fraction III, subsection b) of the Law, 19, 134, fraction I, and 136 of the CFF, 13 of the CFF Regulation, 156 of the Regulation, " Inter-institutional Agreement granting administrative facilities for the temporary importation of merchandise intended for the 2026 FIFA World Cup ", rules 1.2.2., 1.2.4., 4.2.17., and 4.2.21. of the GRFT, and 2.1.15. of the RMF.
147/LA Authorization to act as an issuing association of ATA Carnet and extension to act as a guarantee and issuing association.
Procedure
Service
Description of the Procedure or Service
Amount
Submit the request to obtain:
I. Extension authorization to act as a guarantee and issuing association of ATA Carnet.
II. Authorization for various moral persons to act as issuing association of ATA Carnet.
Free
Payment of Fees
Cost: $
Who can request the Procedure or Service?
When is it submitted?
The guarantee and issuing association of ATA Carnet in Mexico.
I. For the extension authorization to act as a guarantee and issuing association of ATA Carnet, one year before the expiration of said authorization.
II. At any time, when you wish for a moral person to act as an issuing association of ATA Carnet.
Where can I submit it?
Before the official registry of the ACNCE, located at Avenida Hidalgo No. 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, from Monday to Friday during hours from 8:30 to 14:30 hours.
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the Procedure or Service?
I. Go with the procedure documentation to the official registry of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free-form writing, as proof of receipt.
What requirements must I comply with?
I. Free-form writing requesting the extension authorization to act as a guarantee and issuing association of ATA Carnet, stating the following:
a ) That you continue to comply with the requirements established for the granting of the authorization and the obligations derived from it.
b ) That the legal representative, administrators, and directors of the association have not been sentenced with imprisonment for intentional crime, and that they do not have kinship by blood in a direct line without limitation of degree and collateral up to the fourth degree, nor by affinity, with the holders of the customs offices of the country.
c ) The price for the issuance of the ATA Carnet, which must be proportional to the cost of the services rendered, indicating the arithmetic methodology used to determine it. Furthermore, you must attach:
a ) Certified copy of the constitutive act, in which you certify that your corporate object is to guarantee the temporary import and export operations carried out under ATA Carnets, and issue them in accordance with the ATA Convention.
b ) Simple copy per annum of five ATA Carnets that you have issued (from different months), in the last four years prior to the presentation of the extension request.
c ) Simple copy of the corresponding receipts, relative to the writings presented before the ACNCE, through which you remitted the annual coverage bonds, in favor of TESOFE, corresponding to the period of the authorization.
d ) Working paper in which you detail the method to determine the amount equivalent to the average annual value of the operations carried out under ATA Carnets, as well as its annual update, regarding the guarantee granted to the TESOFE, to act as a guarantee and issuing association of ATA Carnet in Mexico.
e ) Certified copy of the document, through which its affiliation to the guarantee system of ATA Carnet of the World Federation of Chambers of Commerce, better known as ICC/WCF by its English acronym, through the World ATA Carnet Council, better known as WATAC by its English acronym, is evident, and which forms part of the international guarantee chain, or failing that, the letterhead issued by said Chamber.
II. For the request of authorization for various moral persons to act as an issuing association of ATA Carnet, in addition to complying with the requirement indicated in subsection I, subsection b) of this section, you must present a working paper in which you detail the following:
a ) The price of the ATA Carnets, which must be proportional to the cost of the services rendered.
b ) The functioning of the ATA Carnet issuance system and the control of its authenticity.
c ) The functioning of the automated control system that allows:
Generate reports to comply with the requirements of the customs authority.
Control the issuance of ATA Carnets.
Know the merchandise that is re-exported or re-imported, as well as those pending return, having been imported or exported under an ATA Carnet.
What conditions must I comply with?
I. Be registered and active in the RFC.
II. The guaranteed and issuing association and the issuing association must be up to date in fulfilling their tax obligations.
III. Have a tax mailbox.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE
How can I follow up on the Procedure or Service?
Will the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service?
Contact MarcaSAT 55-62-72-27-28 and 55-87-74-48-87-28 for the United States and Canada.
No. Resolution of the Procedure or Service
The response letter will be notified to you through the tax mailbox, or at the tax domicile or the one you have indicated to hear and receive notifications.
Maximum deadline for the SAT to resolve the Procedure or Service
Maximum deadline for the SAT to request additional information
Maximum deadline to fulfill the requested information
Three months. One month. Ten days.
What document do I obtain upon completing the Procedure or Service?
What is the validity of the Procedure or Service?
Response letter. Five years.
ATTENTION CHANNELS
Consultations and doubts
Complaints and reports
I. MarcaSAT: 55-62-72-27-28 and 55-87-74-48-87-28 for the United States and Canada.
II. Personal attention at SAT offices, located in different cities of the country, during attention hours from Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours. The addresses of the offices are available at the link following:
https://www.sat.gob.mx/portal/public/directorio
III. At the Tax Services Modules and SARE Modules, the attention schedule is adapted, so it may be from 8:30 until 14:30 hours.
IV. Via Chat, at the following link:
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email:
III. SAT Mobile - Cell phone application, section Complaints and Reports.
IV. Through the SAT Portal at the following link: https:// www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V. Red phones located in SAT offices.
Additional Information
I. The documentation presented in another language must be accompanied by its translation into Spanish.
II.
The maximum time limit for the SAT to resolve the procedure shall be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.
Legal Basis Articles 107 and 144-A of the Law, 18, 18-A and 19 of the CFF, rules 1.2.2. and 3.6.1. of the RGCE.
148/LA Temporary Import or Transit Notice Covered by an ATA Carnet Issued Abroad.
Procedure Service Description of Procedure or Service Amount Submit this notice when you identify that temporary imports or transit operations will take place on national territory, covered by an ATA Carnet issued abroad. Free Payment of Duties Cost: $
Who can request the Procedure or Service? When is it submitted? The guarantor and issuing association of the ATA Carnet in Mexico and the issuing association. At least twenty-four hours in advance of the possible arrival of the goods into national territory.
Where can I submit it? In the Digital Counter, through the following link: https://www.ventanillaunica.gob.mx/vucem/index.html
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the Procedure or Service? I. Log in to the following link https://www.ventanillaunica.gob.mx/vucem/index.html II. Log in with your e.firma or your username and password. III. In the section "Select how you wish to log in", select the option "CANACO". IV. On the home page, select "File Upload". V. In the section "Upload ATA Carnet file", select "Temporary Import or Transit Notice Covered by an ATA Carnet Issued Abroad". VI. Attach the corresponding Excel file. VII. Save the corresponding notice.
What requirements must I meet? Attach the Excel file, with the following information: I. Type of ATA Carnet, as follows: a) Original: is the first ATA Carnet granted by the guarantor and issuing association. b) Duplicate: is issued when the original ATA Carnet was lost, stolen, or damaged. The expiration date is the same as that of the original carnets. c) Substitute: is a carnet that contains the same information as the original, except that the number of the ATA Carnet and the expiration date are modified. II. ATA Carnet number assigned by the guarantor and issuing association. III. Substitute ATA Carnet number assigned by the guarantor and issuing association, if applicable. IV. Name or corporate name of the guarantor and issuing association of the ATA Carnet. V. Country code in which the ATA Carnet was issued in accordance with Appendix 4 of Annex 22 of the RGCE. VI. Name of the holder of the ATA Carnet. VII. Name of the representative assigned by the holder of the ATA Carnet, if applicable. VIII. Start date of validity of the ATA Carnet. IX. End date of validity of the ATA Carnet. X. Convention code covering the operations and goods of the ATA Carnet, according to the following: a) Professional equipment. b) Commercial samples and advertising material. c) Exhibitions, fairs and congresses. d) Professional equipment; exhibitions, fairs and congresses. e) Commercial samples and advertising material; exhibitions, fairs and congresses. f) Professional equipment; commercial samples and advertising material; exhibitions, fairs and congresses. g) Professional equipment, commercial samples and advertising samples. XI. General description of the goods contained in the ATA Carnet. XII. Total quantity of goods covered by the ATA Carnet. XIII. Total value of the goods covered by the ATA Carnet and currency key of the country issuing said Carnet, in accordance with Appendix 5 of Annex 22 of the RGCE. XIV. Traffic mode used to enter the goods into national territory, as follows: a) Maritime. b) Air. c) Land. XV. The purpose of the temporary entry of the goods into national territory.
The name of each file is unique and has the format Carga ATA ddmmaa, where: I. Carga ATA: is a constant by which the files are identified. II. dd: is the day number on which the file transmission takes place. III. mm: is the month number on which the file transmission takes place. IV. aa: is the year in which the file transmission takes place.
Under what conditions must I comply? Not applicable.
TRACKING AND RESOLUTION OF THE PROCEDURE OR SERVICE
How can I track the Procedure or Service? Will the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service? Not applicable. Not applicable. Resolution of the Procedure or Service Not applicable. Maximum time limit for the SAT to resolve the Procedure or Service Not applicable. Maximum time limit for the SAT to request additional information Not applicable. Maximum time limit to comply with the requested information Not applicable.
What document do I obtain upon completing the Procedure or Service? What is the validity of the Procedure or Service? A successful upload message will be displayed. Not applicable.
ATTENTION CHANNELS
Inquiries and doubts Complaints and reports I. MarcaSAT: 55-62-72-27-28 and 55-87-74-48-87-28 for the United States and Canada. II. Personal attention at SAT offices, located in various cities in the country, during business hours from Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours. The addresses of the offices are available at the following link: https://www.sat.gob.mx/portal/public/directorio III. At the Tax Services Modules and SARE Modules, the service hours are adapted, so they may be from 8:30 until 14:30 hours. IV. Via Chat, at the following link: http://chat.sat.gob.mx I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries. II. Email: denuncias@sat.gob.mx III. SAT Mobile - Cell phone application, Complaints and Reports section. IV. On the SAT Portal: https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia V. Red phones located at SAT offices.
Additional Information I. Once the information of the ATA Carnets has been transmitted, corrections can be made before the goods are presented to customs, by making a request through the following contact channels contactovucem@sat.gob.mx and ventanillaunica@sat.gob.mx, provided that the updated data are transmitted indicating that it is a modification. II. You must verify that the ATA Carnets transmitted in the Excel file are valid at the time the transmission is carried out.
Legal Basis Article 107 of the Law, rules 3.6.5. and 3.6.13. and Annex 22 of the RGCE.
149/LA Notice to submit the detailed report of operations under ATA Carnets.
Procedure Service Description of Procedure or Service Amount Submit this notice when operations are carried out under ATA Carnets in the immediately preceding month. Free Payment of Duties Cost: $
Who can request the Procedure or Service? When is it submitted? The guarantor and issuing association of the ATA Carnet in Mexico and the issuing association. Within the first five days of the month.
Where can I submit it? In the Digital Counter, through the following link: https://www.ventanillaunica.gob.mx/vucem/index.html
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the Procedure or Service? I. Log in to the following link https://www.ventanillaunica.gob.mx/vucem/index.html II. Log in with your e.firma or your username and password. III. In the section "Select how you wish to log in", select the option "CANACO". IV. On the home page, select "File Upload". V. In the section "Upload ATA Carnet file", select "Notice to submit the detailed report of operations under ATA Carnets". VI. Attach the corresponding Excel file. VII. Save the corresponding notice.
What requirements must I meet? Attach the Excel file, with the detail of the goods that entered or left national territory in the previous calendar month, which must contain the following information: I. Type of ATA Carnet, as follows: a) Original: is the first ATA Carnet granted by the guarantor and issuing association. b) Duplicate: is issued when the original ATA Carnet was lost, stolen, or damaged. The expiration date is the same as that of the original carnets. c) Substitute: is a carnet that contains the same information as the original, except that the number of the ATA Carnet and the expiration date are modified. II. ATA Carnet number assigned by the guarantor and issuing association. III. Substitute ATA Carnet number assigned by the guarantor and issuing association, if applicable. IV. Name or corporate name of the guarantor and issuing association of the ATA Carnet. V. Country code in which the ATA Carnet was issued in accordance with Appendix 4 of Annex 22 of the RGCE. VI. Name of the holder of the ATA Carnet. VII. Name of the representative assigned by the holder of the ATA Carnet, if applicable. VIII. Start date of validity of the ATA Carnet. IX. End date of validity of the ATA Carnet. X. Convention code covering the operations and goods of the ATA Carnet, according to the following: a) Professional equipment. b) Commercial samples and advertising material. c) Exhibitions, fairs and congresses. d) Professional equipment; exhibitions, fairs and congresses. e) Commercial samples and advertising material; exhibitions, fairs and congresses. f) Professional equipment; commercial samples and advertising material; exhibitions, fairs and congresses. g) Professional equipment, commercial samples and advertising samples. XI. General description of the goods contained in the ATA Carnet. XII. Total quantity of goods covered by the ATA Carnet. XIII. Total value of the goods covered by the ATA Carnet and currency key of the country issuing said Carnet, in accordance with Appendix 5 of Annex 22 of the RGCE. XIV. Traffic mode used to enter the goods into national territory, as follows: a) Maritime. b) Air. c) Land. XV. The purpose of the temporary entry of the goods into national territory.
The name of each file is unique and has the format Carga ATA ddmmaa, where: I. Carga ATA: is a constant by which the files are identified. II. dd: is the day number on which the file transmission takes place. III. mm: is the month number on which the file transmission takes place. IV. aa: is the year in which the file transmission takes place.
Under what conditions must I comply? Not applicable.
TRACKING AND RESOLUTION OF THE PROCEDURE OR SERVICE
How can I track the Procedure or Service? Will the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service? Not applicable. Not applicable. Resolution of the Procedure or Service Not applicable. Maximum time limit for the SAT to resolve the Procedure or Service Not applicable. Maximum time limit for the SAT to request additional information Not applicable. Maximum time limit to comply with the requested information Not applicable.
What document do I obtain upon completing the Procedure or Service? What is the validity of the Procedure or Service? A successful upload message will be displayed. Not applicable.
ATTENTION CHANNELS
Inquiries and doubts Complaints and reports I. MarcaSAT: 55-62-72-27-28 and 55-87-74-48-87-28 for the United States and Canada. II. Personal attention at SAT offices, located in various cities in the country, during business hours from Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours. The addresses of the offices are available at the following link: https://www.sat.gob.mx/portal/public/directorio III. At the Tax Services Modules and SARE Modules, the service hours are adapted, so they may be from 8:30 until 14:30 hours. IV. Via Chat, at the following link: http://chat.sat.gob.mx I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries. II. Email: denuncias@sat.gob.mx III. SAT Mobile - Cell phone application, Complaints and Reports section. IV. On the SAT Portal: https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia V. Red phones located at SAT offices.
Additional Information Not applicable.
Legal Basis Article 107 of the Law, rule 3.6.13. and Annex 22 of the RGCE.
Respectfully. Mexico City, September 24, 2025. - 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. - Initialled.
FIRST MODIFICATION TO ANNEX 5 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025 Compilation of normative and non-binding criteria in customs and foreign trade matters
... Content A. Current: I. ... II. Non-binding Criteria: a) Law Criteria: 1/LA/NV and 2/LA/NV ... 3/LA/NV Importation of sugar. Mixtures of sugar with activated carbon or analogous or similar substances. 4/LA/NV and 5/LA/NV ... b) ... B. ... A. Current: I. ... II. Non-binding Criteria: a) Law Criteria: ... 3/LA/NV Importation of sugar. Mixtures of sugar with activated carbon or analogous or similar substances ... ... Now, however, it has been detected that mixtures are introduced into the country, constituted essentially of sugar with secondary products or substances, such as activated carbon or analogous or similar substances, which do not provide an essential character different from that of sugar, 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 the aforementioned mixtures enter national territory, they are subjected to physical or chemical processes with the aim of separating or eliminating the secondary components and using or consuming only the sugar. ... ... Regarding this, Article 102 of the CFF establishes that the crime of smuggling is committed by whoever introduces goods into the country or extracts them from it omitting total or partial payment of contributions or compensatory quotas that must be paid, without permission from the competent authority, or prohibited import or export goods, to which correspond the penalties set forth in Article 104 of the CFF. Additionally, Article 108 of the CFF establishes that the crime of tax fraud is committed by 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, to which correspond the penalties set forth in the fourth paragraph of said article. Likewise, Article 103, fraction XX of the CFF establishes that said crime is presumed to have been committed when the description or tariff classification of the goods is declared inaccurately, and thereby omitting the payment of contributions and compensatory quotas. ... I. Whoever introduces mixtures into the country, constituted essentially of sugar with products or secondary substances, such as activated carbon or analogous or similar substances, which do not provide an essential character different from that of sugar, subsequently subjecting them or not to physical or chemical processes to separate or eliminate the secondary components, with the aim of obtaining preferential tariff treatments and omitting payment of the corresponding tariffs. II. Whoever advises, counsels, provides services or participates in the realization or implementation 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 set forth in the CFF, due to the omission of payment of contributions and benefits to the detriment of the Federal Treasury. 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. ... Respectfully. Mexico City, September 24, 2025. - 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. - Initialled.
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