First Resolution of Modifications to the General Rules of Foreign Trade for 2024 and its Annexes 2, 5, 9, 17 and 22

72 OFFICIAL GAZETTE Thursday, June 6, 2024
SECRETARY OF FINANCE AND PUBLIC CREDIT
First Resolution of Modifications to the General Rules of Foreign Trade for 2024 and its Annexes 2, 5, 9, 17 and 22.
At the margin, a seal with the National Coat of Arms, which says: United Mexican States.- FINANCE.- Secretary of Finance and Public Credit.- Tax Administration Service.
FIRST RESOLUTION OF MODIFICATIONS TO THE GENERAL RULES OF FOREIGN TRADE FOR 2024 AND ANNEXES 2, 5, 9, 17 AND 22 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 4.6.2., fraction V, subsection d); 4.6.10., fraction I; 4.6.23., fraction II, subsection b), numeral 1; 4.6.24., fraction II, subsection a), numeral 1; are reformed; and rules 3.4.11.; 3.4.12.; 3.4.13.; and 4.6.28.; and Transitory Twelfth are added to the RGCE for 2024, to read as follows:
Customs clearance of goods that will be imported definitively under the Decree to promote the free zone of Chetumal, state of Quintana Roo
3.4.11. For the purposes of Articles Fourth and Fifth of the Decree to promote the free zone of Chetumal, state of Quintana Roo, published in the DOF on April 22, 2024, the definitive import of goods to the Chetumal free zone carried out by the Tenants of the Bienestar Market, must be carried out through the Subteniente López customs office, declaring in the declaration the keys and identifier that correspond according to appendices 2 and 8, as well as the key of the destination of the goods that corresponds in accordance with appendix 15, contained in Annex 22.
Decree to promote the free zone of Chetumal, state of Quintana Roo Fourth and Fifth,
Annex 22
Payment of contributions of goods other than passenger luggage that exceed the amounts established in the Decree of the Chetumal free zone
3.4.12. For the purposes of article Eighth of the Decree of the Chetumal free zone, published in the DOF on December 31, 2020 and its subsequent modifications, passengers who extract foreign goods other than those that make up their luggage, to be destined to the rest of the national territory, which have been definitively imported to the Chetumal Border Region, whose value exceeds 1,000 (one thousand) or 2,500 (two thousand five hundred) dollars of the United States of America, or its equivalent in national or foreign currency, as applicable, may pay the respective contributions at the Subteniente López customs office, incurred by their introduction to the rest of the national territory.
Decree of the Chetumal free zone Eighth
Payment of contributions of goods other than passenger luggage that exceed the amount established in the Decree to promote the free zone of Chetumal, state of Quintana Roo
3.4.13. For the purposes of article Sixth of the Decree to promote the free zone of Chetumal, state of Quintana Roo, published in the DOF on April 22, 2024, passengers who extract foreign goods other than those that make up their luggage, which have been definitively imported to the free zone of Chetumal, in the municipality of Othón P. Blanco, in the state of Quintana Roo, whose value exceeds 2,500 (two thousand five hundred) dollars of the United States of America, or its equivalent in national or foreign currency, may pay the respective contributions at the Subteniente López customs office, incurred by their introduction to the rest of the national territory.
Decree to promote the free zone of Chetumal, state of Quintana Roo Sixth Internal transit between customs offices and customs sections of Baja California and Baja California Sur
4.6.2. ...
I. to IV. ...
V. ...
a) to c) ... d) Toys that are classified in the tariff fractions and in the NICO:
9503.00.01 00, 9503.00.02 00, 9503.00.04 00, 9503.00.08 00, 9503.00.10
00, 9503.00.11 00, 9503.00.12 00, 9503.00.15 00, 9503.00.16 00,
9503.00.20 00, 9503.00.22 00, 9503.00.23 01, 9503.00.23 99, 9503.00.26
00, 9503.00.30 00, 9503.00.91 00, 9503.00.93 00, 9503.00.99 01,
9503.00.99 91, 9503.00.99 99, 9504.50.04 01, 9504.50.04 02, 9504.90.99
00, 9505.10.01 00 and 9505.10.99 00. e) and f) ...
Law 90, 125, 127, 129, IEPS Law 2, LIGIE 1, Chapters 24, 61, 62, 63, 64, 65, 84, 85 and 95, Agreement by which the territorial jurisdiction of the customs offices and the customs sections of the customs offices is determined 1, Regulation 186, RGCE 2.4.5., 4.6.6., 4.6.10., 4.6.11., Annex 22 Procedure for internal transit to importation and use of Declaration Part II
4.6.10. ...
I. Provisionally determine the contributions, applying the maximum rate indicated in the TIGIE, and that which corresponds regarding the other contributions that are incurred, as well as the compensatory quotas, in accordance with article 127, fraction II, subsection b) of the Law.
II. to IV. ...
Law 52, 125, 127, LCE 17-A, 20, LIGIE 1, RMF 2.7.7.1.1., 2.7.7.1.2.
Transits from Ensenada or Guaymas to USA (Annex 11)
4.6.23. ...
I. ...
II. ...
a) ... b) ...
1. Provisional determination of contributions, applying the maximum rate indicated in the TIGIE, and that which corresponds regarding the other contributions that are incurred, as well as the compensatory quotas, in accordance with article 131, fraction II of the Law.
2. ...
c) to e) ...
...
Law 130, 131, LIGIE 1, Concertation Agreement for the Development of Multimodal Corridors, RGCE 1.6.2., 4.6.11., 4.6.20., 4.6.21., Annexes 11, 17 and 22 Transits in multimodal corridors
4.6.24. ...
I. ...
II. ...
a) ...
1. Provisional determination of contributions, applying the maximum rate indicated in the TIGIE, and that which corresponds regarding the other contributions that are incurred, as well as the compensatory quotas, in accordance with article 131, fraction II of the Law.
2. ...
b) to f) ...
...
Law 129, 130, 131, 132, 133, LIGIE 1, Concertation Agreement for the Development of Multimodal Corridors, RGCE 4.6.21., Annexes 17 and 22

74 OFFICIAL GAZETTE Thursday, June 6, 2024
International transit of goods through the Interoceanic Corridor of the Isthmus of Tehuantepec between the customs offices of Salina Cruz and Coatzacoalcos and vice versa
4.6.28. For the purposes of articles 130, fraction I, 131, 132 and 133 of the Law, international transit of goods by natural or legal persons, through their accredited legal representative, or through a customs agent, customs agency or customs attorney, by road or rail traffic, between the customs offices of Salina Cruz and Coatzacoalcos and vice versa, in accordance with the following:
I. In the case of road traffic, process an international transit declaration with the corresponding keys, in accordance with appendices 2 and 8, contained in Annex 22, for each vehicle, which must carry the corresponding locks.
For the purposes of the previous paragraph, the goods may be covered by a single declaration even if they are imported in several vehicles, when it comes to the following cases:
a) Disassembled or unassembled machines, complete production lines or disassembled prefabricated constructions. b) Live animals. c) Bulk goods of the same species, referred to in rule 3.1.21., fraction II, subsection d). d) Metal sheets or wire in rolls. e) Assembly material transported by the automotive terminal industry and/or vehicle manufacturing industry for road transport. f) Goods of the same quality and, if applicable, same brand and model, provided they are classified in the same tariff fraction and in the same NICO. The provisions of this subsection shall not be applicable when the goods are susceptible to individual identification by containing a serial number. In accordance with the previous paragraph, when the first vehicle is presented to the automated selection mechanism, the declaration and the Declaration Part II contained in Annex 1, which corresponds to that vehicle, must be presented; when the other vehicles are presented, only the Declaration Part II, which corresponds to the vehicle in question, must be presented. In this regard, the printout of the declaration covering the international transit of the goods must be presented to the automated selection mechanism, both at the entry customs office and at the exit customs office, where the transit will be closed.
II. In the case of rail traffic, process an international transit declaration with the corresponding keys, in accordance with appendices 2 and 8, contained in Annex 22, for each vehicle, that is, for each boxcar, gondola, hopper, car, tank car, chassis, trailer, semi-trailer, container or platform that circulates on the railway tracks and is used for the transport of goods, which must carry the corresponding locks, seals or stamps.
For the purposes of the previous paragraph, the goods may be covered by a single declaration even if they are transported in several vehicles, that is, in several boxcars, gondolas, hoppers, cars, tank cars, chassis, trailers, semi-trailers, containers or platforms that circulate on the railway tracks and are used for the transport of the goods, which must carry the corresponding locks, seals or stamps. In the case of the goods in Annex 17, indicated in fraction IX of this rule, when their transport is carried out in trailers, semi-trailers or containers, whether double or single stack, a declaration must be drawn up for each trailer, semi-trailer or container, which must carry the corresponding locks, seals or stamps.

75 OFFICIAL GAZETTE Thursday, June 6, 2024
When the first vehicle is presented to the automated selection mechanism, the declaration and the Declaration Part II contained in Annex 1, which corresponds to that vehicle, must be presented; when the other vehicles are presented, only the Declaration Part II, which corresponds to the vehicle in question, must be presented. In this regard, the printout of the declaration covering the international transit of the goods must be presented to the automated selection mechanism, both at the entry customs office and at the exit customs office, where the transit will be closed.
III. In accordance with article 131, fraction II of the Law, provisionally determine the contributions, applying the maximum rate indicated in the TIGIE, and that which corresponds regarding the other contributions that are incurred, as well as the compensatory quotas.
If the goods in international transit do not arrive at the exit customs office within the time limits established in this rule, the provisional determination of contributions and compensatory quotas shall be considered definitive. In accordance with articles 53 and 133 of the Law, the natural or legal person who carries out the international transit shall be responsible to the federal treasury for the payment of tax credits; likewise, the customs agent, the customs agency, the transport company and the owner or driver of the means of transport shall be jointly and severally liable to the federal treasury for the payment of omitted contributions and compensatory quotas, their accessories and infractions, in terms of the applicable legal provisions.
IV. In the declaration, the information on the value of the goods may be declared as indicated in the bill of lading, equivalent document covering them, or the value declared for the purposes of the transport insurance contract for the goods.
V. In terms of articles 84-A, 86-A, fraction II and 131, fraction I of the Law, and Second, fraction I of the Decree by which administrative facilities are granted in Customs and Foreign Trade Matters, published in the DOF on March 31, 2008, it will not be required to guarantee, nor attach to the declaration the document in which the deposit made in the guarantee customs account is recorded.
VI. In accordance with rule 1.3.1., fraction V, registration in the Importers Register or, if applicable, in the Register of Importers of Specific Sectors will not be required.
VII. When the transport of goods is carried out by road traffic, the services of companies registered in the register of transport companies must be used, in accordance with rule 4.6.11.
When the means of transport and/or container has a unique access for loading and unloading the goods and the electronic lock referred to in rule 1.7.7. is used, it will not be required that the company be registered in the register of transport companies in accordance with rule 4.6.11., and may, if applicable, use its own or third-party means of transport. When the locks are violated or the violation is tolerated, the provisions of article 186, fraction II of the Law will be updated. The transport of the goods must be carried out within a maximum period of ten natural days, counted from the activation of the automated selection mechanism, through the fiscal routes established for this purpose in this rule.
VIII. In terms of rule 4.6.11., concessionaire companies of rail transport will not be obliged to obtain the registration referred to in said rule.
Locks, seals or stamps that have been placed by the original shipper may be used, provided that their data appears declared in the customs document covering the goods and coincides with the shipping document from the port of origin, which must be sent digitally to the SEA through the Digital Counter.

76 OFFICIAL GAZETTE Thursday, June 6, 2024
In the case of international transit of goods transported in containers on double-stack rail equipment, which is equipped to load single or double stack, the provisions of rule 1.7.3., fraction VII may be applied. When the locks, seals or stamps are violated or the violation is tolerated, the provisions of article 186, fraction II of the Law will be updated. The transport of the goods must be carried out within a maximum period of fifteen natural days, counted from the activation of the automated selection mechanism.
IX. For the purposes of the provisions of article 131, last paragraph of the Law and rule 4.6.21., international transit of the goods indicated in Annex 17, fractions I, II, III, IV, V, VIII and IX, will be permitted when the transport is carried out in a trailer, semi-trailer or container, transported by rail, whether double or single stack, provided that the provisions of rule 4.6.19. are complied with, except for fraction II.
X. If customs inspection is required at the entry or exit customs office of the transit, it will consist of the review of goods using non-intrusive means, the review of documents and the comparison of the lock numbers and even the seals or stamps of origin, indicated in the declaration against which the means of road or rail transport physically bear. In the event that the customs office detects the possible commission of irregularities, in the case of road transit, the physical inspection of the goods will be carried out at the entry or exit customs office; in the case of rail transit, the physical inspection of the goods will be carried out at the exit customs office.
XI. International transit by road traffic must be carried out from the Coatzacoalcos customs office to the Salina Cruz customs office or vice versa, in accordance with the following authorized fiscal routes:
a) Through the Transístmica federal highway number 185 until the junction with Coatzacoalcos-Minatitlán highway number 180 or, from the Coatzacoalcos-Minatitlán junction to the junction with Minatitlán-Mundo Nuevo highway number 180D toll, from the Minatitlán-Mundo Nuevo junction to the junction with Acayucan free-Minatitlán highway number 180, continuing on the Transístmica federal highway number 185 until the junction with La Ventosa-Salina Cruz highway number 185D toll, from the La Ventosa-Salina Cruz junction to the junction with Acapulco-Salina Cruz highway number 200, continuing towards Av. Teniente José Azueta through the Salina Cruz Tunnel and from Av. Teniente José Azueta to the Salina Cruz customs office entering through gate K3 of the port facility. b) Through the Transístmica federal highway number 185 until the junction with Minatitlán-Mundo Nuevo highway number 180D toll, from the Minatitlán-Mundo Nuevo junction to the junction with Minatitlán-Córdoba highway number 145D toll, from the Minatitlán-Córdoba junction to the junction with La Tinaja-Acayucan highway number 185, from the La Tinaja-Acayucan junction to the junction with La Ventosa-Salina Cruz highway number 185D toll, from the La Ventosa-Salina Cruz junction to the junction with Acapulco-Salina Cruz highway number 200, from the Acapulco-Salina Cruz junction continuing towards Av. Teniente José Azueta through the Salina Cruz Tunnel and from Av. Teniente José Azueta to the Salina Cruz customs office entering through gate K3 of the port facility. Likewise, the route indicated in the previous paragraph may be followed until the Acapulco-Salina Cruz highway number 200 junction and continue to the junction with Salinas del Marqués highway, crossing the municipal agency of Salinas del Marqués, continuing through the access to the Commercial-Petroleum Port and the highway that surrounds the Salina Cruz lighthouse, to the Salina Cruz customs office entering through gate K3 of the port facility.

77 OFFICIAL GAZETTE Thursday, June 6, 2024 c) Through the Transístmica federal highway number 185 until the junction with Minatitlán-Mundo Nuevo highway number 180D toll, from the Minatitlán-Mundo Nuevo junction to the junction with Minatitlán-Córdoba highway number 145D toll, from the Minatitlán-Córdoba junction to the junction with La Tinaja-Acayucan highway number 185, from the La Tinaja-Acayucan junction to the junction with La Ventosa-Salina Cruz highway number 185D toll, from the La Ventosa-Salina Cruz junction to the junction with Acapulco-Salina Cruz highway number 200, continuing towards Av. Teniente José Azueta through the Salina Cruz Tunnel and from Av. Teniente José Azueta to the Salina Cruz customs office entering through gate K3 of the port facility. d) Through the Transístmica federal highway number 185 until the junction with Veracruz-Minatitlán highway number 180 or, from the Veracruz-Minatitlán junction to the junction with Minatitlán-Mundo Nuevo highway number 180D toll, from the Minatitlán-Mundo Nuevo junction to the junction with Acayucan free-Minatitlán highway number 180, from the Acayucan free-Minatitlán junction to the junction with the Transístmica federal highway number 185 section Veracruz-Coatzacoalcos, from the Veracruz-Coatzacoalcos junction to the junction with La Ventosa-Salina Cruz highway number 185D toll, from the La Ventosa-Salina Cruz junction to the junction with Acapulco-Salina Cruz highway number 200, from the Acapulco-Salina Cruz junction continuing towards Av. Teniente José Azueta through the Salina Cruz Tunnel and from Av. Teniente José Azueta to the Salina Cruz customs office entering through gate K3 of the port facility. Likewise, the route indicated in the previous paragraph may be followed until the Acapulco-Salina Cruz highway number 200 junction and continue to the junction with Salinas del Marqués highway, crossing the municipal agency of Salinas del Marqués, continuing through the access to the Commercial-Petroleum Port and the highway that surrounds the Salina Cruz lighthouse, to the Salina Cruz customs office entering through gate K3 of the port facility. Law 53, 84-A, 86-A, 130, 131, 132, 133, 186, Decree by which administrative facilities are granted in Customs and Foreign Trade Matters SECOND, RGCE 1.3.1., 1.7.3., 1.7.7., 3.1.21., 4.6.11., 4.6.21., Annexes 11, 17 and 22 Transitory Provisions ... Twelfth. For the purposes of rule 2.4.1., state productive companies and/or subsidiary productive companies, which prove ownership or legal use of the facilities for which they request authorization or extension thereof, for the entry or exit of goods from the national territory through a place other than the authorized one, regarding the goods referred to in the second paragraph, fraction I, subsection a) of the cited provision, may prove compliance with the requirements contained in the second paragraph, fraction II, subsections e), f) and h) of the referred rule, no later than December 31, 2024,
provided that they present, by free writing, before the customs authority that issued the authorization or its extension, a schedule in which they indicate the start and end dates of all activities necessary for the fulfillment of each of the mentioned requirements within a period of fifteen business days counted from the notification of the favorable resolution issued by the customs authority. In the event that all requirements are not met within the time limit indicated in the schedule, the corresponding resolution will become void. SECOND. The First Modification to Annexes 2, 5, 9, 17 and 22 of the RGCE for 2024 is made known. Transitory Provision Sole. This Resolution will enter into force the day following its publication in the DOF. With respect to the provisions made known in advance on the SAT Portal, their content will take effect in terms of rule 1.1.2. of the RGCE for 2024. Respectfully. Mexico City, May 29, 2024.- In substitution for the absence of the Head of the Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona, signs.- Rubric.

78 OFFICIAL GAZETTE Thursday, June 6, 2024
FIRST MODIFICATION TO ANNEX 2 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2024 Foreign trade procedures ...
Content
I. ...
II. Procedures.
1/ST to 5/TH ...
6/TH Request for increase or decrease of sector(s) in the Register of Importers of Specific Sectors.
7/TH Request to lift the suspension in the Register of Importers, Register of Importers of Specific Sectors or both or, if applicable, of a sector or specific sectors of the latter.
8/TH to 140/TH ...
141/TH Request for registration in the Sectoral Exporters Register.
142/TH Request to lift the suspension in the Sectoral Exporters Register.
143/TH to 151/TH ...
I. ...
II. Procedures.
...
...

6/LA Request to increase or decrease sector(s) in the Register of Importers of Specific Sectors

Procedure
Service
Description of Procedure or Service Amount
Submits the request to increase or decrease sector(s) in the Register of Importers of Specific Sectors.
Free
Payment of fees
Cost: $

Who can request the Procedure or Service?
When is it submitted?
Natural or legal persons registered in the Importers Register or in the Register of Importers of Specific Sectors.
When you wish to increase or decrease sectors in the Register of Importers of Specific Sectors.

Where can I submit it? Via the SAT Portal, at the following link:
https://www.sat.gob.mx/tramites/56637/aumenta--en-el-padron-de-importadores-tus-sectores-especificos

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 SAT Portal, at the following link:
https://www.sat.gob.mx/tramites/56637/aumenta--en-el-padron-de-importadores-tus-sectores-especificos
II. Click on the START button.
III. Enter the RFC key, password, and captcha indicated by the system, or log in with your e.firma and press send.

Thursday June 6 2024 OFFICIAL GAZETTE 79
IV. Select the specific sector you wish to increase or decrease.
V. For specific sectors with additional requirements, choose the sector and attach the file of the requirement you will send, in accordance with the specifications indicated in the corresponding guide for 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 carry out the sending of your request.
X. Conclude your request and you will receive an acknowledgment of the registration of the procedure.

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 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.
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 valid RFC key of the partners, shareholders, associates, and current legal representatives of the company. As well as the digitized files of the notarized instruments that prove 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 residing 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 residing abroad was presented, contained in Annex 1 Official fiscal forms of the RMF, in accordance with procedure sheet 139/CFF Declaration of relationship of partners, shareholders, or associates residing abroad of legal persons residing in Mexico who 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, item a), you must attach a free-form letter signed by the legal representative stating, under oath, the detail of the goods to be imported indicating their 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 of Nuclear Safety and Safeguards of the SENER, in accordance with applicable legal provisions:

1. Authorization for acquisition and transfer.
2. Authorization for service providers.

80 OFFICIAL GAZETTE Thursday June 6 2024
3. Operation license.
4. 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 tariff fractions and in NICO 3801.10.01 00 and 3801.10.99 00.
5. Authorization for import of ionizing radiation generating equipment (X-ray equipment and/or accelerators).
6. Authorization for import of radioactive material.
7. Authorization for exemption of operation license.
8. Authorization for import of nuclear material.
9. Authorization for import of specified non-nuclear material (Heavy Water Deuterium Oxide).
b) Sector 9 Cigars, you need to comply with the following:
1. Attach the file with the valid health license for establishments that produce, manufacture, or import tobacco products, issued by COFEPRIS.
2. Be registered in Annex 11 Catalogs of keys and brands of processed tobaccos and alcoholic beverages of the RMF or present the authorization letter issued by the Central Administration of Internal Tax Normativity of the AGJ indicating that the brand keys were registered in the Brand Keys Catalog of Processed Tobaccos contained in the MULTI-IEPS electronic program.
c) Sector 12 Ethyl alcohol, in addition to what is requested in fraction II, item a), you need to comply with the following:
1. Attach a free-form letter stating, under oath, the industrial use of the goods.
2. Be up to date in the presentation of Annex 3 of the MULTI-IEPS.
d) Sector 13 Hydrocarbons and fuels, in addition to what is requested in fraction II, item a), you must attach:
1. Free-form letter signed by the legal representative stating, under oath, the detail of the goods to be imported including the tariff fraction and the NICO.
2. When the activity registered in the RFC is not related to the specific sector referred to in this item, a free-form letter signed by the legal representative stating, under oath, that the import will be for own use, specifying the use that will be given to the goods.
3. When it concerns import by ducts, 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.
4. Free-form letter signed by the legal representative stating, under oath, the general description of the importer's operation, from entry into national territory until delivery to each of its clients, specifying the means of transport and the physical location of the facilities or storage equipment, including storage for own use, distribution, or 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.
5. Free-form letter signed by the legal representative stating, under oath, the trade name or corporate name and the RFC key of the person(s) who hold(s) the valid permit issued by the Energy Regulatory Commission to carry out the activities of commercialization, transport, and storage of goods, also attaching the corresponding permits. For the purposes of this paragraph, it also proves the commercial relationship with such subjects, through CFDI or contracts, or in case, indicate if such activities will be carried out directly, for which the valid permit issued by said Energy Regulatory Commission must be provided.
In the case of storage for own use, indicate only the trade name or corporate name and the RFC key of the person(s) owner(s) of such facilities.

Thursday June 6 2024 OFFICIAL GAZETTE 81
6. In the case of 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 stating, under oath, the use that will be given to the goods.
7. When it concerns hydrocarbons and petroleum products whose import is subject to prior import permit issued by the SENER, the valid prior permit.
8. In the case of petroleum products, the documentation that proves the commercial relationship with the accredited and approved laboratory or laboratories of the Energy Regulatory Commission or with foreign laboratories registered before the SE, as applicable, to comply with what is established in the NOM-016-CRE-2016, Specifications of quality of 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 item, numerals 4, 5, and 8 of this procedure sheet, will be considered fulfilled, attaching the valid prior permit issued by the SENER for the import of said good(s). What is established in the present paragraph will only be applicable when permits issued after the entry into force of the Agreement that establishes 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 Steelmaking, in addition to what is requested in fraction II, items a) and b), attach a free-form letter signed by the legal representative, where the industrial process is detailed, and indicate if the applicant has machinery to carry it out.

Under what conditions must I comply?
I. Be registered and active in the RFC.
II. Be registered and active in the Importers Register.
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 found as Validated.
VII. Have at least one customs agent 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 found in the list of companies published by the SAT, in accordance with 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://www.sat.gob.mx/aplicacion/46346/consulta-tus-solicitudes-en-el-padron-de-importadores
I. Click on the button RUN ONLINE.
II. Enter the RFC key, password, and captcha indicated by the system, or log in with your e.firma and private key.
III. Select the date of the procedure to consult.
IV. Verify if the procedure is resolved.
V. Consult the response by selecting the button View Doc.

No.

82 OFFICIAL GAZETTE Thursday June 6 2024
Resolution of the Procedure or Service
I. If you meet the requirements and conditions indicated in this procedure sheet, you will be notified of your registration in the Register of Importers of Specific Sectors through the SAT Portal, in the request consultation section, contained in the following link:
https://www.sat.gob.mx/aplicacion/46346/consulta-tus-solicitudes-en-el-padron-de-importadores
II. 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 request consultation section, contained in the following link:
https://www.sat.gob.mx/aplicacion/46346/consulta-tus-solicitudes-en-el-padron-de-importadores

Maximum time for the SAT to resolve the Procedure or Service Maximum time for the SAT to request additional information Maximum time to comply with the requested information Ten days. The authority will not require the presentation of additional documentation. Not applicable.

What document do I obtain at the end of the Procedure or Service?
What is the validity of the Procedure or Service?
Acknowledgment of procedure registration and, if applicable, a 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 from abroad (+52) 55 627 22 728, from Monday to Friday from 9:00 to 18:00 hours, except non-working days.
II. Via Chat: http://chat.sat.gob.mx
III. Personal attention in SAT offices, located in various cities in the country, on the days and hours established in the following link:
https://sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios 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 Register of Importers and exporters:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/index.html

I. Complaints and Reports SAT: from anywhere in the country: 55 885 22 222 and from abroad (+52) 55 885 22 222 (complaints and reports) 55 885 22 222.
II. Email: denuncias@sat.gob.mx
III. Through the SAT Portal at the following link:
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia
IV. Red phones located in SAT offices.

Additional Information
I. Any doubt, clarification, or consultation related to your procedure or if you wish to add additional information, you can do so through a clarification case in the SAT Portal, accessing the section of: RFC Procedures/Importers and Exporters/Complement your procedures of the Register of: Importers, Importers of Specific Sectors, and Sectorial Exporters, or according to the Quick Guide for the taxpayer on the operation of clarification cases, orientation, and request of procedures related to the Register of Importers and Exporters that you can verify at the following link http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaracion_Orientacion.pdf, in relation to procedures of the Register of Importers, and Sectorial Exporters, published in the SAT Portal, in the mini-site of the register of importers and exporters which is 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 this option, you can present the information mentioned above 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.

Thursday June 6 2024 OFFICIAL GAZETTE 83
II. You can request to leave the registration in the Register of Importers of Specific Sectors without effect when you need to cancel all your sectors, through a clarification case in the SAT Portal with the tag BAJA_TOTAL_PISE, indicating in the subject that you wish to leave the registration in the Register of Importers of Specific Sectors without effect.
III. When you wish to decrease 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 decrease.
IV. If you are suspended in any sector of the Register of Importers of Specific Sectors and wish to decrease it, you must previously promote the reincorporation to said sector in accordance with procedure sheet 7/LA Request to leave the suspension in the Register of Importers, Register of Importers of Specific Sectors, or both or, in case, of a specific sector or sectors of the latter of this Annex.
V. If you presented a clarification case, you can follow it up with the acknowledgment number assigned to your procedure by entering your procedure, through the SAT Portal by entering at the following link: https://wwwmat.sat.gob.mx/aplicacion/operacion/66288/consulta-tus-aclaraciones-como-contribuyente, according to the following: in My Portal, enter your RFC key, password, and click on the button Log In, select the option of Internet Services / Request / Consultation, enter the folio number of the procedure, and verify the solution granted to your request.
VI. Consult your situation and that of your address in the SAT Portal, click on Other procedures and services / see more / Basic taxpayer services/consult your fiscal information/ enter your RFC and password; and check your fiscal location (Address Status/Contributor Status at address). Or enter the following link: https://www.sat.gob.mx/consultas/operacion/44083/consulta-tu-informacion-fiscal. In case of not being located, enter a request for address verification in My Portal with your RFC and password, selecting the option of Internet Services / Services or requests / Request using the tag VERIF DOM_PGIYSE_EXS, directed to the ADSC corresponding to your fiscal address.
Likewise, you will find step by step the procedure to carry out said request in the Quick Guide for the taxpayer on the operation of clarification cases, orientation, and request of procedures related to the Register of Importers and Exporters which is at the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaracion_Orientacion.pdf
VII. When the information of the legal representatives, partners, shareholders, associates, and other people 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 people who are part of the organizational structure of a legal person, as well as those who have control, significant influence, power of command, and 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 people who are part of the organizational structure, you must do it through the Partners or Shareholders application, at the link: https://www.sat.gob.mx/tramites/26216/actualiza-la-informacion-de-socios-o-accionistas. selecting the type of procedure 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, at the link: https://www.sat.gob.mx/tramites/26216/actualiza-la-informacion-de-socios-o-accionistas. selecting the Notice Legal Representative PI (6/LA, 7/LA, 141/LA, and 142/LA). c) In the case of cancellation of legal representative(s), you must do it in accordance with the following:
In My Portal, enter your RFC and password and choose Log in, selecting the option of Internet Services / Services or requests / Request using the tag 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 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 position, and attach the notarial document where the revocation of powers is recorded.

84 OFFICIAL GAZETTE Thursday, June 6, 2024

To this end, you must attach the notarized documents with which each member of the legal entity proves their status as 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. In the same link you will find the Guide for the presentation of the notice of Relationships of Partners, Shareholders, Associates and Legal Representatives.

VIII. The tax authority will verify that the compliance opinion of the individual or legal entity promoting the request, as well as that 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 Federal Tax Code (CFF) and 82 and 84 of the Regulation, Agreement that establishes the goods whose import and export is subject to regulation by the Ministry of Energy, NOM-016-CRE-2016, Quality Specifications for Petroleum Products, Annex 3 of the MULTI-IEPS, rules 1.2.2. and 1.3.2. and Annex 10 of the GRFTR and Annexes 1, 1-A and 11 of the RMF.

7/LA Request to lift the suspension in the Importer Registry, Registry of Importers of Specific Sectors 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 lift the suspension in the Importer Registry, Registry of Importers of Specific Sectors 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?
Individuals or legal entities that were suspended in the Importer Registry or in the Registry of Importers of Specific Sectors.
When you wish to lift the suspension in the Importer Registry or Registry of Importers of Specific Sectors.

Where can I present it? I. To request lifting the suspension in the Importer Registry, Registry of Importer of Specific Sectors or both:
Through the SAT Portal, at the following link:
https://www.sat.gob.mx/tramites/64784/solicit a-se-deje-sin-efectos-la-suspension-alpadron-de-importadores
II. To request lifting the suspension
of a specific sector or sectors:
Through the SAT Portal, at the following link:
https://www.sat.gob.mx/aplicacion/32846/pre senta-tu-aclaracion-como-contribuyente

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 Importer Registry, Registry of Importers of Specific Sectors or both, you must do the following:
a) Enter the SAT Portal, at the following link:
https://www.sat.gob.mx/tramites/64784/solicita-se-deje-sin-efectos-la-suspension-al-padron-deimportadores b) Click on the START button. c) Enter the key in the RFC, password and captcha indicated by the system, or enter with your e.firma and press send.

Thursday, June 6, 2024 OFFICIAL GAZETTE 85 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 necessary, select the specific sector you wish to add. g) Attach the file(s) of the requirement you are going to send and, if applicable, include those corresponding to the specific sectors you wish to add, in accordance with the specifications indicated in the corresponding guide for the sector, 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 receipt.

II. If the suspension corresponds to a specific sector or sectors, you must do the following:
a) Enter the SAT Portal at the following link: https://www.sat.gob.mx/aplicacion/32846/presenta-tuaclaracion-como-contribuyente, select the section Where can I present it? and Choose RUN ONLINE. b) In My Portal, enter the key in the RFC, password and click the Login button, select the option Internet Services / Clarifications / Request and a form will appear, in Procedure use the label REINCORPORACION_PGIYSE_EXS indicating in the subject Reincorporation Importer Registry of Specific Sectors and in Description specify the specific sector of the importer registry in which you wish to lift the suspension. c) Attach the documentation that fulfills the requirements established in the section What requirements must I meet? of this procedure sheet. d) Attach a free-form letter signed by the legal representative declaring, under oath, the truthfulness of the information and, in the case of legal entities, also attach the notarized document with which the legal representation of the promoter is accredited. e) Click the Send button, a receipt of receipt will be generated containing the procedure folio with which you can follow up on 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 in the Importer Registry, Registry of Importers of Specific Sectors or both, or the specific sector or sectors of the latter, was suspended, has been remedied. b) The document that proves the express waiver before the competent authority, as well as the proof of payment of the determined amount of the tax credit, in cases that apply in accordance with rule 1.3.4. of the GRFTR. c) To lift the suspension of a specific sector or sectors of the Registry of Importers of Specific Sectors, in addition to what is established in the previous paragraphs a) and b), you must comply with the requirements established in the following fractions, as applicable.

II. For the following specific sectors of Annex 10, fraction I Registry of Importers of Specific Sectors of the GRFTR, you do not need additional documentation to that requested in the 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 The other weapons and accessories. Cold weapons and accessories. Detonators. g) Sector 8 Machines, apparatus, devices and artifacts related to weapons and others.

86 OFFICIAL GAZETTE Thursday, June 6, 2024

III. Specific sectors of Annex 10, fraction I Registry of Importers of Specific Sectors of the GRFTR, 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 plain text file (txt) the list with the full name and the valid RFC key of the current partners, shareholders, associates and legal representatives of the company and the digitized files of the notarized instruments that prove these relationships. The partners, shareholders, associates and legal representatives must be registered and active in the RFC. b) Sectors 14 Steelmaking 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 declaring, under oath, the detail of the goods to be imported indicating their tariff fraction and NICO.

IV. 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 of Nuclear Safety and Safeguards of SENER, in accordance with the applicable legal provisions:
1. Authorization for Acquisition and Transfer.
2. Authorization for Service Providers.
3. Operation License.
4. Authorization for import of specified non-nuclear material. Only for the importation of graphite with nuclear grade purity that will not be used for nuclear purposes, classified in the tariff fractions and commercial identification numbers: 3801.10.01 00 and 3801.10.99 00.
5. Authorization for import of ionizing radiation generating equipment (X-ray equipment and/or accelerators).
6. Authorization for import of radioactive material.
7. Authorization for exemption of operation license.
8. Authorization for import of nuclear material.
9. Authorization for import of specified non-nuclear material (Heavy Water Deuterium Oxide).
Except when the taxpayer declares 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 Registry of Importers of Specific Sectors of this Annex. b) Sector 9 Cigars, you need to comply with the following:
1. Attach the file with the valid health license for establishments that produce, manufacture or import tobacco products, issued by COFEPRIS.
Except when the taxpayer declares 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 Registry of Importers of Specific Sectors of this Annex.
2. 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 Brand Keys Catalog of Carved Tobaccos contained in the MULTI-IEPS electronic program.
c) Sector 12 Ethyl alcohol, in addition to what is requested in fraction III, paragraph a), you need to comply with the following:
1. Attach a free-form letter signed by the legal representative declaring, under oath, the industrial use of the goods.
2. Be up to date in the presentation of Annex 3 of the MULTI-IEPS.

Thursday, June 6, 2024 OFFICIAL GAZETTE 87 d) Sector 13 Hydrocarbons and fuels, in addition to what is requested in fraction III, paragraph a), you need to attach:

1. Free-form letter signed by the legal representative declaring, under oath, the detail of the goods to be imported including the tariff fraction and the NICO.
2. When the activity registered in the RFC is not related to the specific sector referred to in this paragraph, a free-form letter signed by the legal representative declaring, under oath, that the importation will be for own use, specifying the use that will be given to the goods.
3. When it is importation by ducts, the Authorization for introduction or extraction of goods from national territory, through pipes, ducts, cables or other means susceptible to conduct them, issued by the ANAM.
4. Free-form letter signed by the legal representative declaring, under oath, 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 facilities or storage equipment, including storage for own use or distribution of the dispensing where the goods will be received. The domiciles must be registered in the RFC and have the status of Located or In process of verification.
5. Free-form letter signed by the legal representative declaring under oath, the trade name or corporate name and the RFC key of the person(s) who have the valid permit issued by the Energy Regulatory Commission to carry out the activities of commercialization, transport and storage of goods attaching also the corresponding permits. For the 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 issued by said Energy Regulatory Commission must be provided.
   In the case of storage for own use, indicate only the trade name or corporate name and the RFC key of the person(s) owner(s) of such installations.
6. In the case of goods classified in the tariff fractions and NICO 2207.10.01 00 and 2207.20.01 00, a free-form letter signed by the legal representative declaring, under oath, the use that will be given to the goods.
   Except when the taxpayer declares 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 Registry of Importers of Specific Sectors of this Annex.
7. When it is about hydrocarbons and petroleum products whose importation is subject to prior import permit issued by SENER, the valid prior permit.
   Except when the taxpayer declares 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 Registry of Importers of Specific Sectors of this Annex.
8. In the case of petroleum products, the documentation that proves the commercial relationship with the accredited and approved laboratory or laboratories by the Energy Regulatory Commission or with foreign laboratories registered before the SE, as applicable, to comply with what is established in 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 SENER, the requirements referred to in this paragraph, numbers 4, 5 and 8 of this procedure sheet, will be considered fulfilled, attaching the valid prior permit issued by SENER for the importation of said good(s). What is established in the present paragraph will only be applicable when permits issued after the entry into force of the Agreement that establishes 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.

88 OFFICIAL GAZETTE Thursday, June 6, 2024 e) Sector 14 Steelmaking, in addition to what is requested in fraction III, paragraphs a) and b), attach a free-form letter signed by the legal representative, where the industrial process is detailed, and indicate if the applicant has machinery to carry it out. For the effects of sectors 2 Radioactive and nuclear, 9 Cigars, number 1 and 13 Hydrocarbons and fuels, number 7, taxpayers who are suspended from one or more of said sectors and request reincorporation for the effects of carrying out the reduction thereof, must present a case of clarification through the SAT Portal, through the label REINCORPORACION_PGYSE, indicating in the subject Reincorporation followed by the name of the sector, attaching a free-form letter signed by the legal representative declaring, under oath, that they will no longer carry out the importation of the goods of said sectors, for which they only request reincorporation to carry out the reduction. Consequently, within ten days following the receipt of the clarification case, they must request the reduction of the corresponding sector, in accordance with sheet 6/LA Request for increase or reduction of sector(s) in the Registry of Importers of Specific Sectors. 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 With what conditions must I comply? of this procedure sheet.

With what conditions must I comply?
I. Be suspended in the Importer Registry, in the Registry of Importers of Specific Sectors 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 compliance of your tax obligations.
V. The status of the taxpayer's tax domicile must be Located.
VI. The status of the tax mailbox must be found as 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 updated, in accordance with the second paragraph of rule 1.2.6., second paragraph of the GRFTR.
IX. Not be found in the list of companies published by the SAT, in accordance with articles 69 and 69-B, fourth paragraph of the CFF, with the exception of fraction VI, of said article 69.
X. In the circumstances established in rule 1.3.4., third and fourth paragraphs of the GRFTR, having expressly waived before the competent authority and exhibited the proof of payment 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 the requests to lift the
suspension of the Importer Registry,
Registry of Importers of
Specific Sectors or both:
a) Consult the following link:
https://www.sat.gob.mx/aplicacion/46346/c onsulta-tus-solicitudes-en-el-padron-deimportadores b) Click the RUN ONLINE button. c) Enter the key in the RFC, password and captcha indicated by the system or, well, enter with your e.firma and press send. No.

Thursday, June 6, 2024 OFFICIAL GAZETTE 89 d) Select the date of the procedure to consult. e) Verify if the procedure is resolved. f) Consult the response by selecting the Ver Doc button.
II. In the case of requests to lift the
suspension of a specific sector or sectors specific, you must consult the response to the clarification case on the SAT Portal, with the folio number found in the receipt of receipt.

Resolution of the Procedure or Service
I. Regarding the requests to lift the
suspension of the Importer Registry, Registry of Importer of Specific Sectors or both:
If you comply with the requirements and conditions indicated in this procedure sheet, you will be notified of your registration in the Importer Registry, through the SAT Portal in the section of requests consultation, contained in the following link:
https://www.sat.gob.mx/aplicacion/46346/consulta-tus-solicitudes-en-el-padron-de-importadores 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 of requests consultation, contained in the following link:
https://www.sat.gob.mx/aplicacion/46346/consulta-tus-solicitudes-en-el-padron-de-importadores

II. In the case of requests to lift the
suspension of a specific sector or sectors specific:
The response to the request to lift the suspension of a specific sector or sectors specific must be consulted through the SAT Portal with the folio number found in the receipt of receipt of the clarification case.

Maximum time for the SAT to resolve the Procedure or Service Maximum time for the SAT to request additional information Maximum time to comply with the information requested Fifteen days. The authority will not require the presentation of additional documentation. Not applicable.

What document do I get at the end of the Procedure or Service? What is the validity of the Procedure or Service?
Procedure registration receipt and, if applicable, an office 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 the outside of the country (+52) 55 627 22 728, from Monday to Friday from 9:00 to 18:00 hours, except non-working days.
II. Chat Channel: http://chat.sat.gob.mx
III. Personal attention in SAT offices,
located in various cities in the country, on the days and hours established in the link following:
https://sat.gob.mx/personas/directorio-nacionalde-modulos-de-servicios-tributarios 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 of importer and
exporter registry at the following link:
http://omawww.sat.gob.mx/PadronImportadores
Exportadores/Paginas/index.html
I. SAT Complaints and Reports: from anywhere in the
country: 55 885 22 222 and for the outside of 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/aplicacion/50409/present ta-tu-queja-o-denuncia
IV. Red phones located in the offices of
the SAT.

90 OFFICIAL DIARY Thursday, June 6, 2024

Additional Information

I. Any doubt, clarification, or inquiry related to your procedure can be made through a clarification case on the SAT Portal, accessing the section: RFC Procedures/Importers and Exporters/Complement your procedures for the Registry of: Importers, Importers of Specific Sectors and Sectoral Exporters, or according to the Quick Guide for the taxpayer on the operation of clarification cases, orientation and request of procedures related to the Registry of Importers and Exporters which you can verify at the following link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaraci on_Orientacion.pdf, in relation to procedures for the Registry of Importers, and Sectoral Exporters, published on the SAT Portal, in the mini-site of the registry of importers and exporters which is 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 this option, you can present it directly to 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. To remove a specific sector that you no longer require, you can request its cancellation at the link indicated
in the previous section without the need to meet any requirement. Any doubt, clarification or query related to your procedure can be made through a clarification case as specified in the previous section.

III. If you submitted a clarification case, you can follow up on it with the assigned folio by entering your
procedure, through the SAT Portal by entering at the following link:
https://wwwmat.sat.gob.mx/aplicacion/operacion/66288/consulta-tus-aclaraciones-como-contribuyente, according to the following: In My Portal, enter your RFC, password and choose Log In, select the option of Internet Services / Clarification / Consultation, enter the folio number of the procedure and verify the solution granted to your request.

IV. Check your situation and that of your address on the SAT Portal, click on Other procedures and services/see more/ Basic taxpayer services/consult your tax information/ enter your RFC and password; and
check your tax location (Domicile Status/Taxpayer Status at domicile). Or enter the link following: https://www.sat.gob.mx/consultas/operacion/44083/consulta-tu-informacion-fiscal. In case of not being located, enter a request for address verification in My Portal with your RFC key and password, selecting the option of Internet Services/Services or requests/Request using the tag VERIF DOM_PGIYSE_EXS, directed to the ADSC corresponding to your tax domicile. 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 service or request of procedures related to the Registry of Importers and Exporters which is at the following link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaraci on_Orientacion.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, power of command 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 form part of the organizational structure, you must do it through the Partners or Shareholders application, at the link: https://www.sat.gob.mx/tramites/26216/actualiza-la-informacion-de-socios- o-accionistas. selecting the type of procedure Notice of 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: https://www.sat.gob.mx/tramites/26216/actualiza-la- informacion-de-socios-o-accionistas. selecting the Legal Representative Notice PI (6/LA, 7/LA, 141/LA and 142/LA).

Thursday, June 6, 2024 OFFICIAL DIARY 91

c) In the case of 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 option of Internet Services / Services or requests/ Request using the tag SOCC_ACC_RL, directed to the ADSC corresponding to your tax domicile indicating in the subject Request for cancellation of legal representative; and in Description detail the cancellation movements you wish to make, including the RFC key, the full name of the legal representative, the date on which they ceased to hold the position and attach the notarial document where the revocation of powers is recorded. For this, you must attach the protocolized documents with which each member of the legal entity proves their status as legal representative, partner, shareholder, associate and other persons who form part of the organizational structure in accordance with the requirements established in the current fiscal provisions. At the same link you will find the Guide for the presentation of the notice of Relationships of Partners, Shareholders, Associates and Legal Representatives.

VI. The tax authority will verify that the compliance opinion of the natural or legal person promoting the procedure,
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, section IV, of the Law, 27, 29, 32-D, 69 and 69-B of the CFF and 82, 84 and 85 of the Regulation, Agreement that establishes the goods whose import and export is subject to regulation by the Secretariat of Energy, NOM-016-CRE-2016, Quality specifications for petroleum products, Annex 3 of the MULTI-IEPS, 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-A and 11 of the RMF.

...

141/LA Request for registration in the Sectoral Exporters Registry.

Procedure
Service
Description of Procedure or Service Amount
Submits the request for registration in the Sectoral Exporters Registry.
Free
Payment of rights
Cost: $

Who can request the Procedure or Service? When is it presented?
Natural or legal persons who need to export goods listed in Annex 10, section II of the RGCE.
When you wish to register in the Sectoral Exporters Registry.

Where can I present it? I. At any of the ADSCs.
II. By courier service or certified mail.
III. At the AGSC clerk's office located at Avenida
Hidalgo number 77, ground floor, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, with a service schedule from Monday to Friday from 8:30 to 14:30 hours.
IV. Through the SAT Portal, through a clarification case,
at the following link: www.sat.gob.mx, section Other procedures and services, subsection Clarification, assistance and orientation electronic/Present your clarification as a taxpayer, using the tag INSCRIPCIÓN_PGIYSE_EXS, indicating in the subject PES Registration and in Description precisely that registration in the Sectoral Exporters Registry is requested, specifying the sector or sectors you wish to increase.

92 OFFICIAL DIARY Thursday, June 6, 2024

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?
I. Fill out form A6 Authorization for registration in the sectoral exporters registry (Rule 1.3.7.),
contained in Annex 1 of the RGCE.
II. Present through the means referred to in the previous section the aforementioned form A6, together
with the documentation referred to in this procedure form.

What requirements must I meet?
I. Free letter with the handwritten signature of the interested party or legal representative stating, under oath,
the list of documents attached to the request and their truthfulness, attaching official identification and, if applicable, protocolized instrument of the general power of attorney for acts of administration or ownership.
II. Sectors 1 Alcohol, denatured alcohol and uncrystallizable honeys, 2 Beer, 3 Tequila, 4
Fermented alcoholic beverages (wines), 5 Distilled alcoholic beverages (liquors), 6 Cigars and tobacco products and 7 Energy drinks, as well as powders and syrups to prepare energy drinks, contained in Annex 10, section II of the RGCE, you must be up to date in the presentation of the Multiple Information Declaration of the Special Tax on Production and Services (MULTI-IEPS) of the merchandise you wish to export.
III. Sector 8 Iron ores and their concentrates, contained in Annex 10, section II of the RGCE,
additional to what is established in section I, you must attach to your request:
a) Copy of the document that proves the validation of the folio granted by SEMARNAT, of the authorization in matters of environmental impact and of the authorization of change of land use in forestry land, in the name of the natural or legal person requesting. b) Copy of the mining concession title granted by the SE or, if applicable, the exploitation contract, proving its registration in the Public Mining Registry and that it is up to date in the payment of rights. c) Copy of the prior export permit issued by the SE, valid.
IV. Sector 9 Gold, silver and copper, contained in Annex 10, section II of the RGCE, additional to what is
established in section I, you must attach to your request:
a) Copy of the testimonial or public deed in which the contract or constitution of the society is recorded and copy of the registration before the Public Registry that corresponds. b) Statement signed under oath by the representative or legal agent of the legal entity, in which the date, origin of the gold, silver or copper product is expressed, attaching for such purposes the corporate name and the RFC key of its main suppliers for the sale of the finished or semi-finished product to be exported. c) In the case of export of tariff fractions and NICO 7404.00.03 01, 7404.00.03 02,
7404.00.03 99, in addition, the requirements established in section V must be met.
V. Sectors 10 Plastics, 11 Rubber, 12 Wood and paper, 13 Glass, 14 Iron and steel and 15
Aluminum, contained in Annex 10, section II of the RGCE, additional to what is established in section I, you must attach the following:
a) In plain text file (txt), list with the full name and the valid RFC key of the current partners, shareholders, associates and legal representatives of the company, according to what is recorded in the protocolized minutes before a public notary; who 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 tag REL SOCIOS ACC O ASOC RES EXT, through which the Official Form 96 Relationship of Partners, Shareholders or Associates residing abroad was presented, contained in
Annex 1 Official fiscal forms of the RMF, in accordance with procedure form 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 Fiscal Procedures of the RMF.

Thursday, June 6, 2024 OFFICIAL DIARY 93

b) Free letter signed by the legal representative stating, under oath, the information on the industrial use of the merchandise to be exported, that is, the economic and technical activity to transform the raw material and convert it into other products, as well as the production processes to which the merchandise to be exported is subjected. If you submit your request at the clerk's offices of the ADSCs or AGSC or by courier service or certified mail, the provisions in the previous subsections must be complied with by attaching the documents on a USB storage device for electronic equipment, as established in the procedure guides published in the mini-site of the registry of importers and exporters which is at the following link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/pes_inscripcion.html Or, you can access these guides from the SAT Portal / RFC Procedures / Mini-site of the Registry of Importers and Exporters.

What conditions must I meet?
I. Be registered and active in the RFC.
II. Have a valid e.firma.
III. Be up to date in the fulfillment of your tax obligations.
IV. The taxpayer's tax domicile status must be Located.
V. Not be in the list of companies published by the SAT in accordance with articles 69 and 69-B,
fourth paragraph of the CFF, with the exception of section VI, of the aforementioned article 69.
VI. The tax mailbox status must be Validated.

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?
Through the SAT Portal, at the following link:
http://omawww.sat.gob.mx/PadronImportadoresEx portadores/Paginas/pes_inscripcion.html, accessing the mini-site of the Registry of Importers and Exporters, within the menu of additional material, in the section Consult results of the Exporters Registry, with the folio number provided when submitting your request or the RFC key of the promoter. If you submitted your request through a clarification case, you can follow up on it with the folio number through the SAT Portal, according to the Quick Guide for the taxpayer on the operation of clarification cases, orientation and request of procedures related to the Registry of Importers and Exporters, which you can consult at the following link:
http://omawww.sat.gob.mx/PadronImportadoresEx portadores/Paginas/documentos/Guia_Casos_Acla racion_Orientacion.pdf Or, you can access this guide from the SAT Portal www.sat.gob.mx in the Catalog of SAT Mini-sites/Registry of Importers and Exporters. No.

94 OFFICIAL DIARY Thursday, June 6, 2024

Resolution of the Procedure or Service
I. If you meet the requirements and conditions indicated in this procedure form, your
registration will be published in the mini-site of the Registry of Importers and Exporters within the menu of additional material, in the section Consult results of the Exporters Registry, in the section Proceeding.
II. When the request has been rejected, the inconsistencies detected will be published in the mini-site of the
Registry of Importers and Exporters within the menu of additional material, in the section Consult results of the Exporters Registry, in the section Improper.
III. Your registration will not proceed if you do not present form A6 Authorization for registration in the
sectoral exporters registry (Rule 1.3.7.), contained in Annex 1 of the RGCE, or if it is not filled out correctly or if you are suspended from the Registry of Importers for updating any of the circumstances indicated in article 84 of the Regulation or in rule 1.3.3. of the RGCE.
IV. When your request is rejected, you must remedy the inconsistencies observed and present it
again in accordance with this procedure form and rule 1.3.7. of the RGCE.

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. The authority will not require the presentation of additional documentation. Not applicable.

What document do I obtain at the end of the Procedure or Service?
What is the validity of the Procedure or Service?
The results of the procedures presented are published in the mini-site of the Registry of Importers to which you can access through the following link:
http://omawww.sat.gob.mx/PadronImportadoresEx portadores/Paginas/pes_inscripcion.html Enter the menu of Additional material, in the
section Consult results of the Exporters Registry, with the RFC key or the folio number
provided when submitting your request.
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 on non-working days.
II. Personal attention at SAT offices,
located in various cities in the country, on the days and schedules established in the following link:
https://sat.gob.mx/personas/directorio- nacional-de-modulos-de-servicios-tributarios
III. Mini-site at the following link:
http://omawww.sat.gob.mx/PadronImportador esExportadores/Paginas/index.html Or, you can access it from the SAT Portal / RFC Procedures / Mini-site of the Registry of Importers and Exporters.

I. SAT Complaints and Reports: 55-88-52-22-22 from
anywhere in the country and (+52) 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. Through the SAT Portal at the following link:
https://www.sat.gob.mx/aplicacion/50409/presenta- tu-queja-o-denuncia
IV. Red phones located in SAT offices.

Thursday, June 6, 2024 OFFICIAL DIARY 95

Additional Information

I. Any doubt, clarification or inquiry related to the procedure can be made through a case
of clarification on the SAT Portal, accessing the section: RFC Procedures/Importers and Exporters/Complement your procedures for the Registry of: Importers, Importers of Specific Sectors and Sectoral Exporters, or according to the Quick Guide for the taxpayer on the operation of clarification cases, orientation and request of procedures related to the Registry of Importers and Exporters which you can verify at the following link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaraci on_Orientacion.pdf, in relation to procedures for the Registry of Importers, and Sectoral Exporters, published on the SAT Portal, in the mini-site of the registry of importers and exporters which is 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 this option, you can present the information mentioned above directly to 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. If you wish to provide additional information or documentation, you can do so through a case of clarification on the same day you enter your procedure.

II. Check your situation and that of your tax domicile on the SAT Portal, click on Other procedures and services
/ see more/consult your tax information/ enter your RFC and password; and check your tax location (Status Domicile/Taxpayer Status at domicile). Or enter the link following: https://www.sat.gob.mx/consultas/operacion/44083/consulta-tu-informacion-fiscal. In case of not being located, enter a request for address verification in My Portal with your RFC key and password, selecting the option of Internet Services/Services or requests/Request using the tag VERIF DOM_PGIYSE_EXS, directed to the ADSC corresponding to your tax domicile. 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 service or request of procedures related to the Registry of Importers and Exporters which is at the following link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaraci on_Orientacion.pdf

III. 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 key, 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, power of command 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 form part of the organizational structure, you must do it through the Partners or Shareholders application, at the link: https://www.sat.gob.mx/tramites/26216/actualiza-la-informacion-de-socios- o-accionistas. selecting the type of procedure Notice of 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: https://www.sat.gob.mx/tramites/26216/actualiza-la- informacion-de-socios-o-accionistas. selecting the Legal Representative Notice PI (6/LA, 7/LA, 141/LA and 142/LA).

c) In the case of 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 option of Internet Services / Services or requests/ Request using the tag SOCC_ACC_RL, directed to the ADSC corresponding to your tax domicile indicating in the subject Request for cancellation of legal representative; and in Description detail the cancellation movements you wish to make, including the RFC key, the full name of the legal representative, the date on which they ceased to hold the position and attach the notarial document where the revocation of powers is recorded.

96 OFFICIAL GAZETTE Thursday, June 6, 2024

For this purpose, you must attach the notarized documents with which each member of the legal entity proves their status as 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. In the same link, you will find the Guide for the presentation of the notice of Relationships of Partners, Shareholders, Associates and Legal Representatives.

IV. The tax authority will verify that the compliance opinion of the individual or legal entity promoting the request, as well as that 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, 19, fraction XI of the IEPS Law, 27, 29, 32-D, 69 and 69-B of the CFF and 84 and 87 of the Regulation, rules 1.3.3. and 1.3.7. and Annexes 1 and 10 of the RGCE and Annexes 1 and 1-A of the RMF.

142/LA Request to lift the suspension in the Sectoral Exporters Registry.

Procedure
Service
Description of the Procedure or Service Amount Submits the request to lift the suspension in the Sectoral Exporters Registry.
Free
Payment of Rights
Cost: $

Who can request the Procedure or Service?
Individuals or legal entities that were suspended in the Sectoral Exporters Registry.

When is it presented?
When you wish to lift the suspension in the Sectoral Exporters Registry.

Where can I present it?
I. In any of the ADSCs (Local Tax Administration Offices).
II. By courier service or certified mail.
III. At the official records office of 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.
IV. Through the SAT Portal, via a clarification case, in the following link: www.sat.gob.mx, under Other procedures and services subsection Clarification, electronic assistance and orientation/Submit your clarification as a taxpayer, using the tag REINCORPORACION_PGIYSE_EXS, indicating in the subject Line Reinscription PES and in Description precise that it is requested to lift the suspension in the Sectoral Exporters Registry, specifying the sector or sectors in which you wish to be reincorporated.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?
I. Fill out Form A6 Authorization of inscription for the sectoral exporters registry (Rule 1.3.7.), contained in Annex 1 of the RGCE.
II. Present through the means referred to in the previous section Form A6 mentioned above, together with the documentation referred to in this procedure sheet.

What requirements must I meet?
I. Free-form letter with the autograph signature of the interested party or legal representative stating, under oath, the list of documents attached to the request and the veracity of these, attaching official identification and, if applicable, the notarized instrument of the general power of attorney for acts of administration or ownership.

Thursday, June 6, 2024 OFFICIAL GAZETTE 97

II. Sectors 1 Alcohol, denatured alcohol and uncrystallizable honey, 2 Beer, 3 Tequila, 4 Fermented alcoholic beverages (wines), 5 Distilled alcoholic beverages (liquors), 6 Cigars and processed tobacco and 7 Energy drinks, as well as powders and syrups to prepare energy drinks, contained in Annex 10, fraction II of the RGCE, you must be up to date in the presentation of the Multiple Information Declaration of the Special Tax on Production and Services (MULTI-IEPS), of the merchandise you wish to export.

III. Sector 8 Iron ores and their concentrates, contained in Annex 10, fraction II of the RGCE, in addition to what is established in fraction I, you must attach to your request:
a) Copy of the document that proves the validation of the folio granted by SEMARNAT, of the environmental impact authorization and of the authorization for change of land use in forest lands, in the name of the individual or legal entity applicant. b) Copy of the mining concession title granted by the SE or, if applicable, the exploitation contract, accrediting its inscription in the Public Mining Registry and that it is up to date in the payment of rights. c) Copy of the prior export permit issued by the SE, valid.

IV. Sector 9 Gold, silver and copper, contained in Annex 10, fraction II of the RGCE, in addition to what is established in fraction I, you must attach to your request:
a) Copy of the testimonial or public deed, in which the contract or constitution of the society is recorded and copy of the inscription before the Registry that corresponds. b) Statement signed under oath by the representative or legal agent of the legal entity, in which the date, origin of the gold, silver or copper product is expressed, attaching for such purposes the corporate name and the RFC key of its main suppliers for the sale of the finished or semi-finished product to be exported. c) For the case of export of tariff fractions and NICO 7404.00.03 01, 7404.00.03 02, 7404.00.03 99, in addition, the requirements established in fraction V must be met.

V. Sectors 10 Plastics, 11 Rubber, 12 Wood and paper, 13 Glass, 14 Iron and steel and 15 Aluminum, contained in Annex 10, fraction II of the RGCE, in addition to what is established in fraction I, you must attach the following:
a) In plain text file (txt), list with the full name and the valid RFC key of the current partners, shareholders, associates and legal representatives of the company, in accordance with what is recorded in the minutes notarized before a public notary; who 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 tag 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 who opt not to register in the RFC (Official Form 96), contained in Annex 1-A Fiscal procedures of the RMF. b) Free-form letter signed by the legal representative stating, under oath, the information on the industrial use of the merchandise to be exported, that is, the economic and technical activity to transform the raw material and convert it into other products, as well as the productive processes to which the merchandise to be exported is subjected. If you submit your request at the official records office of the ADSC or AGSC or by courier service or certified mail, the provisions in the previous subsections must be complied with by attaching the documents in a storage device for electronic equipment USB, in accordance with what is established in the Guide for procedures for Registries which is published on the mini-site of the importers and exporters registry which is in the following link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/pes_inscripcion.html Or, you can access these guides from the SAT Portal /RFC Procedures/Mini-site of the Importers and Exporters Registry.

VI. You must attach a legible copy of the documentation with which you prove that the cause(s) for which you were suspended from the Sectoral Exporters Registry has/have been remedied.

98 OFFICIAL GAZETTE Thursday, June 6, 2024

Under what conditions must I comply?
I. Be registered and active in the RFC.
II. Have a valid e.firma (electronic signature).
III. Be up to date in the fulfillment of your tax obligations.
IV. The status of the taxpayer's tax domicile must be Located.
V. Not be found in the list of companies published by the SAT in accordance with articles 69 and 69-B, fourth paragraph of the CFF, with the exception of fraction VI, of said article 69.
VI. The status of the tax mailbox must be found as Validated.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service?
Through the SAT Portal, in the following link:
http://omawww.sat.gob.mx/PadronImportadoresExpo rtadores/Paginas/pes_inscripcion.html, accessing the mini-site of the Importers and Exporters Registry, within the additional material menu, in the section Consult results of the Exporters Registry, with the folio number that was provided when submitting your request or the RFC key of the promoter. If you submitted your request through a clarification case, you can follow up on it with the folio number through the SAT Portal, in accordance with 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 consult in the following link:
http://omawww.sat.gob.mx/PadronImportadoresExpo rtadores/Paginas/documentos/Guia_Casos_Aclaraci on_Orientacion.pdf Or, you can access said guide from the SAT Portal www.sat.gob.mx in the Catalog of Mini-sites of the SAT/Importers and Exporters Registry.

Will the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service?
No.

Resolution of the Procedure or Service
I. If you meet the requirements and conditions indicated in this procedure sheet, your registration will be published in the mini-site of the Importers and Exporters Registry within the additional material menu, in the section Consult results of the Exporters Registry, in the section Proceeding.
II. When your request has been rejected, the inconsistencies detected will be published in the mini-site of the Importers and Exporters Registry within the additional material menu, in the section Consult results of the Exporters Registry, in the section Improper.
III. Inscription will not proceed if you do not present Form A6 Authorization of inscription for the sectoral exporters registry (Rule 1.3.7.), contained in Annex 1 of the RGCE, or if it is not filled out correctly; or when you are suspended from the Importers Registry for updating any of the scenarios indicated in article 84 of the Regulation or in rule 1.3.3. of the RGCE.
IV. When your request is rejected, you must remedy the inconsistencies observed and present it again in accordance with this procedure sheet and rule 1.3.7. of the RGCE.

Thursday, June 6, 2024 OFFICIAL GAZETTE 99

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. The authority will not require the presentation of additional documentation. Not applicable.

What document do I obtain at the end of the
Procedure or Service?
What is the validity of the Procedure or Service?
The results of the procedures presented are published in the mini-site of the Importers Registry to which you can access through the following link:
http://omawww.sat.gob.mx/PadronImportadores
Exportadores/Paginas/pes_inscripcion.html
By entering the Additional Material menu, in the section Consult results of the Exporters Registry, with the RFC key or the folio number provided when submitting your request.
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 non-working days.
II. Personal attention at SAT offices,
located in various cities in the country, on the days and schedules established in the following link:
https://sat.gob.mx/personas/directorionacional-de-modulos-de-serviciostributarios
III. Mini-site in the following link
http://omawww.sat.gob.mx/PadronImporta doresExportadores/Paginas/index.html Or, you can access said guide from the SAT Portal/RFC Procedures/ Mini-site of the Importers and Exporters Registry.

I. SAT Complaints and Reports: 55-88-52-22-22 from
anywhere in the country and (+52) 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. Through the SAT Portal in the following link:
https://www.sat.gob.mx/aplicacion/50409/presenta-tuqueja-o-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 section: RFC Procedures/Importers and Exporters/Complement your procedures for the Registry of: Importers, Importers of Specific Sectors and Sectoral Exporters, or in accordance with 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 in the following link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaraci on_Orientacion.pdf, regarding procedures for the Importers Registry, and Sectoral Exporters, published on the SAT Portal, in the mini-site of the importers and exporters registry which is in the following link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/index.html, in which additionally you will find guides, rules, instructions and information related to the procedure.
In addition to this option, you can present the information mentioned above directly to 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.

100 OFFICIAL GAZETTE Thursday, June 6, 2024

If you wish to provide additional information or documentation, you can do so through a clarification case on the same day you enter your procedure.

II. When you wish to reduce any of the sectors in which you are registered, you can request its cancellation through the same means without the need to meet additional requirements, as long as it is not in a suspension procedure.

III. Consult your situation and that of your domicile on the SAT Portal, click on Other procedures and services / see more/consult your tax information/ enter your RFC and password; and review your fiscal location (Domicile Status/Taxpayer Status at domicile). Or enter the following link:
https://www.sat.gob.mx/consultas/operacion/44083/consulta-tu-informacion-fiscal. If you are not located, enter a domicile verification request in My Portal with your RFC and password, indicating the option of Internet Services/Services or requests/ using the tag VERIF DOM_PGIYSE_EXS, directed to the ADSC corresponding to your tax domicile. Likewise, you will find step by step the procedure to make said 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 in the following link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaraci on_Orientacion.pdf

IV. 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 organizational structure of a legal entity, as well as those who have control, significant influence, power of command and 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, in the link: https://www.sat.gob.mx/tramites/26216/actualiza-la-informacion-de-socioso-accionistas. selecting the type of procedure 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://www.sat.gob.mx/tramites/26216/actualiza-lainformacion-de-socios-o-accionistas. 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 option of Internet Services / Services or requests/ Request using the tag SOCC_ACC_RL, directed to the ADSC corresponding to your tax domicile indicating in the subject Request for cancellation of legal representative; and in Description detail the cancellation movements you wish to make, including the RFC key, the full name of the legal representative, the date on which they ceased to hold the position and attach the notarial document where the revocation of powers is recorded. For this purpose, you must attach the notarized documents with which each member of the legal entity proves their status as 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. In the same link, you will find the Guide for the presentation of the notice of Relationships of Partners, Shareholders, Associates and Legal Representatives.

Legal Basis
Articles 59, fraction IV of the Law, 19, fraction XI of the IEPS Law, 27, 29, 32-D, 69 and 69-B of the CFF and 84 and 87 of the Regulation, rules 1.3.3. and 1.3.7. and Annexes 1 and 10 of the RGCE and Annexes 1 and 1-A of the RMF.

...
Respectfully.
Mexico City, May 29, 2024.- In substitution for the absence of the Head of the Tax Administration Service, based on article 4, first paragraph of the Internal Regulation of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona signs.- Rubric.

Thursday, June 6, 2024 OFFICIAL GAZETTE 101

FIRST MODIFICATION TO ANNEX 5 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2024 Compilation of normative and non-binding criteria in customs and foreign trade matters ...
Content
A. In force:
I. Normative Criteria:
1/LA/N to 14/LA/N ...
II. Non-binding Criteria:
a) Criterion of the Law:
1/LA/NV ...
2/LA/NV Dispatch of merchandise through registered Courier and Package Companies. b) Criterion of the LIGIE:
1/LIGIE/NV ...
B. Repealed:
I. Normative Criteria:
2/LA/N to 15/LA/N ...
II. Normative Criterion of NAFTA:
1/NAFTA/N ...
A. ...
I. ...
II. Non-binding Criteria:
a) Criterion of the Law:
1/LA/NV ...
2/LA/NV Dispatch of merchandise through registered Courier and Package Companies

Article 59 of the Law establishes the obligations that those who introduce or remove merchandise from the national territory must comply with;
likewise, that such obligations will not be applicable to imports and exports carried out by courier and package companies when the simplified procedure referred to in article 88 of the Law is used.

Rule 3.7.5. establishes the simplified procedure for importing merchandise through Courier and Package Companies, stating that this procedure cannot be applied in the import of merchandise whose shipment is part of a series of shipments made or planned with the purpose of evading customs tariffs or taxes, or avoiding any regulation applicable to formal entry procedures.

For its part, rule 3.7.35., fraction I, states that said Companies can carry out the dispatch without the payment of IGI and IVA, when it comes to merchandise whose customs value does not exceed 50 (fifty) dollars of the United States of America or its equivalent in national or foreign currency, and that is not subject to the fulfillment of regulations and non-tariff restrictions.

Regarding this, it has been detected that various foreign companies dedicated to the sale by Internet of clothing, home decorations, costume jewelry, kitchen utensils, toys, electronics, among others, which, in some cases are related parties of Mexican Courier and Package Companies; as well as the e-commerce platforms that intervene in such operations and the consignees of merchandise;

10 2 OFFICIAL GAZETTE Thursday June 6 2024

participate in the alteration of foreign trade operations, by manipulating packages with the purpose of packing merchandise individually despite being part of a single shipment, or by undervaluing the merchandise and/or altering its description to avoid compliance with non-tariff regulations and restrictions.

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

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

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

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

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

I. Companies dedicated to Internet sales, e-commerce platforms that participate in such operations, and consignees who alter foreign trade operations, manipulating orders destined for national territory, dividing orders into individual packages with the purpose of undervaluing the customs value of the original order, so that each package does not exceed the maximum amount established in Rule 3.7.35., fraction I.

II. Courier and package companies that assist, aid, help, cooperate, collaborate, contribute, cooperate, coordinate, or participate, directly or indirectly, to alter foreign trade operations, in order to improperly apply the clearance of merchandise, under Rule 3.7.35., fraction I, omitting the payment of IGI and IVA; as well as omitting to describe or incorrectly describing the imported merchandise, to evade compliance with non-tariff regulations and restrictions.

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

b) ...

B. ...

Respectfully.

Mexico City, May 29, 2024.- In substitution for the absence of the Head of the Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona, signs.-

Rubric.

Thursday June 6 2024 OFFICIAL GAZETTE 10 3

FIRST MODIFICATION TO ANNEX 9 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2024

Merchandise for which there is no obligation to pay IGI and medical equipment for whose importation registration in the Importers Registry and, where applicable, in the Registry of Importers of Specific Sectors is not required

...

Tariff Fraction and NICO Description Note
...
4014.90.99 The others.
01 Menstrual cups.
99 The others.
...

Respectfully.

Mexico City, May 29, 2024.- In substitution for the absence of the Head of the Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona, signs.-

Rubric.

FIRST MODIFICATION TO ANNEX 17 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2024

Merchandise for which international transit through national territory will not proceed

...
Content
I. to VIII. ...
IX. ...
a) to j) ... k) Toys.
I. to VIII. ...
IX. ...
a) to j) ... k) Toys:

Tariff Fraction and NICO Description Note
...
9503.00.23 Inflatable toys, including toy balls manufactured exclusively of plastic materials, except those included in tariff fraction 9503.00.22.
01 Metalized plastic balloons.
99 The others.
...

Respectfully.

Mexico City, May 29, 2024.- In substitution for the absence of the Head of the Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona, signs.-

Rubric.

10 4 OFFICIAL GAZETTE Thursday June 6 2024