Region

Jurisdiction

Regulator

2023-11-27 | DOF 5709549

Added 2026-08-27

Fifth Resolution of Modifications to the General Rules of Foreign Trade for 2023 and Annexes 9 and 21

This resolution modifies Annex 9 and Annex 21 of the General Rules of Foreign Trade for 2022. It authorizes the import of SARS-CoV-2 vaccines under tariff fraction 3002.41.06 and updates the list of authorized customs offices for the definitive import of specific mineral fuels, oils, and chemical products, including gasoline, diesel, and benzene derivatives. Certain classified goods are prohibited from being destined for tariff deferral programs or strategic bonded warehouse regimes, with the Annex 21 modifications entering into force on December 19, 2023, and the resolution effective the day following its publication in the Official Gazette.

Mexico

Secretaria de Hacienda y Credito Publico

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Official Gazette (DOF): 27/11/2023

FIFTH Resolution of Modifications to the General Rules of Foreign Trade for 2023 and Annexes 9 and 21

In the margin a seal with the National Shield, which says: United Mexican States.- TREASURY.- Secretariat of Finance and Public Credit.- Tax Administration Service.

FIFTH RESOLUTION OF MODIFICATIONS TO THE GENERAL RULES OF FOREIGN TRADE FOR 2023 AND ANNEXES 9 and 21

The Tax Administration Service, based on Articles 1, 2, Section VII and 144 of the Customs Law; 33, Section I, subsection g) of the Federal Fiscal Code; 16 and 31 of the Organic Law of the Federal Public Administration; 14, Section III of the Tax Administration Service Law, and 8 of the Internal Regulations of the Tax Administration Service, resolves:

SOLE.

The modifications to the following Annexes are announced:

Second Modification to Annex 9 of the General Rules of Foreign Trade (RGCE) for 2022.

For purposes of this section, the First Modification to Annex 9 shall be understood as the one published in the Official Gazette (DOF) on November 28, 2022.

II.

Fifth Modification to Annex 21 of the General Rules of Foreign Trade (RGCE) for 2022.

Transitory Articles

First.

This Resolution shall enter into force on the day following its publication in the Official Gazette (DOF). Regarding the provisions announced in advance on the SAT Portal, their content shall take effect in terms of Rule 1.1.2. of the General Rules of Foreign Trade (RGCE) for 2023.

Second.

The modification to Annex 21 shall enter into force on December 19, 2023.

Sincerely.

Mexico City, November 17, 2023. - In substitution for the absence of the Head of the Tax Administration Service, based on Article 4, first paragraph of the Internal Regulations of the Tax Administration Service, signs the General Legal Administrator, Attorney Ricardo Carrasco Varona.-

Signature.

SECOND MODIFICATION TO ANNEX 9 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2022

Goods authorized for import in accordance with Article 61, Section XIV of the Law.

Tariff fraction and commercial identification number	Description	Note
...	...	...
3002.41.06	Vaccine against SARS-CoV-2 virus.	00 Vaccine against SARS-CoV-2 virus.
...	...	...

Sincerely.

Signature.

FIFTH MODIFICATION TO ANNEX 21 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2022

Customs authorized to process customs clearance for certain types of goods.

...

I. to V.

...

VI.

Definitive import of mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes:

Tariff fraction and commercial identification number	Description	Note
2710.12.99	The others.	05 Gasoline with octane rating greater than or equal to 87 but less than 92.
		06 Gasoline with octane rating greater than or equal to 92 but less than 95.
2710.19.99	The others.	03 Diesel oil (gasoil) and its mixtures, with sulfur content less than or equal to 15 ppm.
		04 Diesel oil (gasoil) and its mixtures, with a sulfur content greater than 15 ppm but less than or equal to 500 ppm.
		08 Turbosine, kerosene (lamp oil) and its mixtures.

The aforementioned goods may not be destined for tariff deferral programs and the strategic bonded warehouse customs regime.

Customs:

Of the Mexico City International Airport.
Of Acapulco.
Of Altamira.
Of Ciudad Camargo.
Of Ciudad del Carmen.
Of Ciudad Juárez.
Of Ciudad Reynosa.
Of Coatzacoalcos.
Of Colombia.
Of Dos Bocas.
Of Ensenada.
Of Guaymas.
Of La Paz.
Of Lázaro Cárdenas.
Of Manzanillo.
Of Matamoros.
Of Mazatlán.
Of Mexicali.
Of Nogales.
Of Nuevo Laredo.
Of Piedras Negras.
Of Progreso.
Of Salina Cruz.
Of Tampico.
Of Tijuana.
Of Tuxpan.
Of Veracruz.
Of the Felipe Ángeles International Airport.

VII.

...

VIII.

Import of mineral products and products of the chemical industries or related industries:

Tariff fraction and commercial identification number	Description	Note
2707.10.01	Benzol (benzene).	00 Benzol (benzene).
2707.20.01	Toluol (toluene).	00 Toluol (toluene).
2707.30.01	Xylol (xylenes).	00 Xylol (xylenes).
2707.40.01	Naphthalene.	00 Naphthalene.
2707.50.91	Other mixtures of aromatic hydrocarbons that distill, including losses, a proportion greater than or equal to 65% by volume at 250°C, according to method ISO 3405 (equivalent to method ASTM D 86).	00 Other mixtures of aromatic hydrocarbons that distill, including losses, a proportion greater than or equal to 65% by volume at 250°C, according to method ISO 3405 (equivalent to method ASTM D 86).
2707.99.99	The others.	01 Cresol.
		99 The others.
2709.00.05	Heavy, medium and light crude petroleum oils.	01 Heavy.
		02 Medium.
		03 Light.
2709.00.99	The others.	00 The others.
2710.12.06	Isomeric mixture of trimethyl pentene and dimethyl hexene (Diisobutylene).	00 Isomeric mixture of trimethyl pentene and dimethyl hexene (Diisobutylene).
2710.12.99	The others.	01 Pure mineral oils of petroleum, in tank car, tank ship or tank truck.
		02 Aromatics precursor naphtha.
		03 Aviation gasoline.
		04 Gasoline with octane rating less than 87.
		07 Propylene tetramer.
		08 Hexane; heptane.
		91 Other gasolines.
		99 The others.
2710.19.02	Lubricating oils or lubricating preparations based on mineral oils derived from petroleum, with additives (finished lubricating oils).	00 Lubricating oils or lubricating preparations based on mineral oils derived from petroleum, with additives (finished lubricating oils).
2710.19.99	The others.	01 Pure mineral oils of petroleum, without additives (basic lubricating oils), in tank car, tank ship or tank truck.
		02 Lubricating greases.
		05 Fueloil (fuel oil).
		06 Extender oil for rubber.
		07 Paraffinic oil.
		91 Other diesel oils (gas oils) and their mixtures.
		92 Other hydrocarbon mixtures (n-alkanes, isoalkanes and cycloalkanes) of chain length with minimum 95% C11 to C16, with boiling range between 200°C and 280°C according to standard ASTM D86, whose aromatic hydrocarbon content is equal to or less than 1.0% by weight.
		99 The others.
2710.20.01	Petroleum or bituminous mineral oils (except crude oils) and preparations not expressed or included elsewhere, with a content of petroleum or bituminous mineral oils greater than or equal to 70% by weight, in which these oils constitute the base element, containing biodiesel, except oil wastes.	00 Petroleum or bituminous mineral oils (except crude oils) and preparations not expressed or included elsewhere, with a content of petroleum or bituminous mineral oils greater than or equal to 70% by weight, in which these oils constitute the base element, containing biodiesel, except oil wastes.
2710.91.01	Containing polychlorinated biphenyls (PCB), polychlorinated terphenyls (PCT) or polybrominated biphenyls (PBB).	00 Containing polychlorinated biphenyls (PCB), polychlorinated terphenyls (PCT) or polybrominated biphenyls (PBB).
2710.99.99	The others.	00 The others.
2712.90.03	Paraffinic residues ("slack wax"), with an oil content greater than or equal to 8%, by weight.	00 Paraffinic residues ("slack wax"), with an oil content greater than or equal to 8%, by weight.
2712.90.99	The others.	01 Waxes
		99 The others.
2713.11.01	Uncalcined.	00 Uncalcined.
2713.90.91	Other residues of petroleum or bituminous mineral oils.	00 Other residues of petroleum or bituminous mineral oils.
2901.10.05	Saturated.	02 Hexane; heptane.
		99 The others.
2901.23.01	Butene (butylene) and its isomers.	00 Butene (butylene) and its isomers.
2901.29.99	The others.	00 The others.
2902.11.01	Cyclohexane.	00 Cyclohexane.
2902.20.01	Benzene.	00 Benzene.
2902.30.01	Toluene.	00 Toluene.
2902.41.01	o-Xylene.	00 o-Xylene.
2902.42.01	m-Xylene.	00 m-Xylene.
2902.43.01	p-Xylene.	00 p-Xylene.
2902.44.01	Mixtures of xylene isomers.	00 Mixtures of xylene isomers.
2902.60.01	Ethylbenzene.	00 Ethylbenzene.
2902.90.99	The others.	00 The others.
2905.11.01	Methanol (methyl alcohol).	00 Methanol (methyl alcohol).
2905.12.02	Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol).	01 Propan-1-ol (propyl alcohol).
		99 The others.
2905.13.01	Butan-1-ol (n-butyl alcohol).	00 Butan-1-ol (n-butyl alcohol).
2905.14.91	Other butanols.	01 2-Methyl-1-propanol (isobutyl alcohol).
		02 2-Butanol.
		99 The others.
2905.16.03	Octanol (octyl alcohol) and its isomers.	01 2-Ethylhexanol.
		99 The others.
2905.19.99	The others.	02 Hexanol.
		04 Pentanol (amyl alcohol) and its isomers.
		99 The others.
2905.29.99	The others.	01 Hexenol.
		99 The others.
2909.19.99	The others.	01 Isopropyl ether.
		02 Methyl tert-butyl ether.
		99 The others.
3826.00.01	Biodiesel and its mixtures, without petroleum or bituminous mineral oils or with a content less than 70% by weight of these oils.	00 Biodiesel and its mixtures, without petroleum or bituminous mineral oils or with a content less than 70% by weight of these oils.

The goods classified in the following tariff fractions and NICO may not be destined for tariff deferral programs and the strategic bonded warehouse customs regime: 2710.12.99.01, 2710.12.99.03, 2710.12.99.04, 2710.12.99.91, 2710.12.99.99, 2710.19.99.05, 2710.19.99.91, 2710.20.01.00 and 3826.00.01.00.

Customs:

Of the Mexico City International Airport.
Of Acapulco.
Of Altamira.
Of Ciudad del Carmen.
Of Ciudad Juárez.
Of Ciudad Reynosa.
Of Coatzacoalcos.
Of Colombia.
Of Dos Bocas.
Of Ensenada.
Of Guaymas.
Of La Paz.
Of Lázaro Cárdenas.
Of Manzanillo.
Of Matamoros.
Of Mazatlán.
Of Mexicali.
Of Nogales.
Of Nuevo Laredo.
Of Piedras Negras.
Of Progreso.
Of Salina Cruz.
Of Tampico.
Of Tijuana.
Of Tuxpan.
Of Veracruz.
Of the Felipe Ángeles International Airport.
Of Toluca
Of Monterrey.

...

Sincerely.

Signature.