First Resolution of Modifications to the General Rules of Foreign Trade for 2025 and Annexes 1, 2, 19 and 22 — SHCP — MX

6 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

MINISTRY OF FINANCE AND PUBLIC CREDIT

First Resolution of Modifications to the General Rules of Foreign Trade for 2025 and Annexes 1, 2, 19 and 22.

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

FIRST RESOLUTION OF MODIFICATIONS TO THE GENERAL RULES OF FOREIGN TRADE FOR 2025 AND ANNEXES 1, 2, 19 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 Tax Administration Service Law, and 8 of the Internal Regulations of the Tax Administration Service, resolves:

FIRST. Rules 1.6.3.; 1.6.18.; 1.6.33., fraction III; 3.7.5., second paragraph, fraction V, and fourth; 3.7.17., third paragraph, and 3.7.34., first paragraph, fraction III, second paragraph; of the GRFT for 2025 are reformed; and Rule 3.7.5., second paragraph, fraction II, second paragraph is added, to read as follows:

“Bank account registration to make payments in foreign trade operations

1.6.3. For the purposes of Article 83, first paragraph of the Law, customs brokers, customs agents, customs agencies, importers, and exporters must register, in accordance with procedure form 23/LA “Application for registration of bank accounts to make payments in foreign trade operations or notice for its modification”, contained in Annex 2, all bank accounts, through which they make the payments referred to in rules 1.6.2., 1.6.22., fraction II and 1.7.4., fraction II, whether the holders are themselves, their attorneys, the societies constituted to facilitate the provision of services by customs brokers, the general warehouse, or the natural or legal person who has designated the customs agent.

Any change in the information of the registered bank account in accordance with the previous paragraph, must be notified to the DGIA in accordance with procedure form 23/LA “Application for registration of bank accounts to make payments in foreign trade operations or notice for its modification”, contained in Annex 2.

Law 40, 83, GRFT 1.2.2., 1.6.2., 1.6.22., 1.7.4., Annex 2

Return of the counterpayments indicated in Article 16 of the Law

1.6.18. For the purposes of Article 16 of the Law, the concentrations of counterpayments made in the TESOFE that require return, the authorization to the TESOFE for the return of said private resources, when these have not been transferred to Trust No. 80386, will be granted by the Administration and Finance Unit of the ANAM, who will indicate the amount and bank account number of the Trust for such effect.

Law 16, CFF 2, 3

Trust for counterpayments of Article 16 of the Law

1.6.33. …
I. and II. …

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 7

III. The ANAM will reconcile the information related to the resources concentrated in accordance with the previous fraction in accordance with the respective operating instructions and will communicate to the TESOFE the amount, application accounting number, and bank account number indicated by Nacional Financiera, S.N.C., fiduciary of the Public Trust number 80386. Once the above is done, the TESOFE will transfer the trust resources in the same, corresponding to the counterpayments referred to in this rule.

Law 16, LFD 1, 49, VAT Law 1, 14, RMF Annex 19

Dispatch with petition and simplified procedure by Registered Courier and Package Companies

3.7.5. …
…
I. …
II. …

The compensatory charges to which the merchandise may be subject, must be paid through the petition referred to in fraction I of this rule.

III. and IV. …

V. It will not be necessary for the recipients or consignees to be registered in the Importers Registry, provided that the Courier and Package Company indicates, in the observations field at the line level, the name, denomination, or corporate name of the recipient or consignee and, in case they are obliged to register in the RFC, the key in said registry.

VI. …

…

Goods classified under tariff fraction and NICO 8711.60.01 00; which in accordance with applicable regulations cannot be imported by Courier and Package Companies; as well as goods of difficult identification that, due to their presentation in the form of powders, liquids, or pharmaceutical forms, such as pills, lozenges, tablets, granules, tablets, capsules, and dragees, which require physical or chemical analysis, or both, to know their composition, nature, origin, and other necessary characteristics to determine their tariff classification; in all cases regardless of the quantity and declared value.

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…
…
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Law 11, 20, 36, 36-A, 43, 59, 59-A, 81, 88, LFD 49, LIGIE 1, Chapters 71 and 87, Regulation 240, GRFT 1.3.1., 3.1.31., 3.7.2., 3.7.3., 3.7.6., 3.7.35., Annex 22, RMF Annex 19

8 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

Omission of declaration of cash amounts

3.7.17. …
…

When the offender does not make the payment of the corresponding fine, in terms of the previous paragraph, the customs authority will proceed to the precautionary seizure of the undeclared excess amounts, based on Articles 144, fraction XXX of the Law and 41, fraction II of the CFF.

…
Law 9, 46, 144, 150, 152, 184, 185, CFF 41, GRFT 1.2.1., Annex 1

Grounds for cancellation of registration of Courier and Package Companies

3.7.34. …
I. and II. …
III. …

Regarding the obligations indicated in rule 3.7.4., fractions I and II, it will be considered that this ground for cancellation is met when the Courier and Package Company fails to comply with what is stated in the last paragraph of the cited rule, more than three times in a year.

IV. to VII. …
…
…
…
Law 14, 14-A, 59, 88, 144-A, CFF 17-H Bis, 17-K, 27, 69, 69-B, 69-B Bis, 130, CFF Regulation 29, GRFT 1.2.2., 3.7.3., 3.7.4., 3.7.5., 3.7.35., Annex 2”

SECOND. The modifications of the following Annexes are made known:

I. First Modification to Annex 1 of the GRFT for 2025.
II. First Modification to Annex 2 of the GRFT for 2025.
III. First Modification to Annex 19 of the GRFT for 2025.
IV. First Modification to Annex 22 of the GRFT for 2025.

Transitory Provisions

First. This resolution will enter into force from 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.

Second. The modifications to procedure forms 124/LA, section “What requirements must I meet?”, fraction II, subsection t), and 125/LA, section “What requirements must I meet?”, fraction II, subsection p), contained in Annex 2, will enter into force one month after the publication in the DOF of this Resolution.

Respectfully.

Mexico City, March 25, 2025.- In substitution for the absence of the Head of the Tax Administration Service, based on Article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona, signs.-

Rubric.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 9

FIRST MODIFICATION TO ANNEX 1 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025

Foreign trade formats and models

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Content

I. ...
II. Foreign trade formats:

Indicative References | Format Name | Authority before which it is presented | Presentation Medium --- | --- | --- | --- A. Authorizations | Name of the Authorization | | A1. to A5. | … | … | … A6. | Authorization of registration for the Sectoral Exporters Registry (Rule 1.3.7.). | AGSC/ADSC | Free writing A7. to A9. | … | … | … B. and C. | … | … | … | … D. Declarations | Name of the Declaration | | D1. to D7. | … | … | … D8. | Temporary import petition for trailers, semi-trailers, and container carriers. | Customs | Free writing / SAAI D9. | … | … | … E. and F. | … | … | … | …
III. …

… | … | … | …
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10 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

A6.
Authorization of registration for the Sectoral Exporters Registry (Rule 1.3.7.)

FILL CLEARLY THE INDICATED FIELDS:

DATE OF PRESENTATION:
DAY _____ MONTH _____ YEAR ________
MARK WITH AN “X” THE PROCEDURE YOU REQUEST:
APPLICATION FOR REGISTRATION CANCEL THE SUSPENSION

A) CURRENT IDENTIFICATION DATA OF THE APPLICANT.

RFC KEY
NATURAL PERSON
LEGAL PERSON

LAST NAME, MIDDLE NAME, FIRST NAME(S), OR DENOMINATION OR CORPORATE NAME STREET NUMBER AND/OR LETTER EXTERNAL NUMBER AND/OR LETTER INTERNAL COLONY POSTAL CODE TELEPHONE LOCALITY MUNICIPALITY FEDERAL ENTITY MAIN TRADE OR ACTIVITY:
MARK WITH AN “X” IF IT IS 100%
EXPORTER
SELLER IN NATIONAL TERRITORY, OF THE MERCHANDISE INDICATED IN THE REQUESTED SECTORS

INDICATE WITH AN “X” IF IT IS PRODUCER PACKAGER MARKETER

B) MARK WITH AN “X” THE NAME OF THE SECTOR(S) IN WHICH YOU WISH TO REGISTER OR REINCORPORATE.

1) ALCOHOL, DENATURED ALCOHOL AND UNCRYSTALLIZABLE HONEY.
9) GOLD, SILVER, AND COPPER.
2) BEER. 10) PLASTICS.
3) TEQUILA. 11) RUBBER.
4) FERMENTED ALCOHOLIC BEVERAGES (WINES). 12) WOOD AND PAPER.
5) DISTILLED ALCOHOLIC BEVERAGES (LIQUORS). 13) GLASS.
6) CIGARETTES AND WORKED TOBACCO. 14) IRON AND STEEL.
7) ENERGY DRINKS, AS WELL AS POWDERS AND SYRUPS TO PREPARE ENERGY DRINKS.
15) ALUMINUM.
8) IRON ORES AND THEIR CONCENTRATES.

C) DATA OF THE LEGAL REPRESENTATIVE.

LAST NAME, MIDDLE NAME, FIRST NAME RFC KEY
EMAIL: TELEPHONE:

I DECLARE AND ASSUME UNDER OATH OF TRUTH THE RESPONSIBILITY FOR THE VERACITY AND AUTHENTICITY OF THE INFORMATION AND DOCUMENTATION PROVIDED

HANDWRITTEN SIGNATURE OF THE LEGAL REPRESENTATIVE OR APPLICANT

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 11

Instructions

I. Fill clearly the fields indicated.
II. Do not exceed the limits of the boxes.
III. Present 2 copies of this application duly filled out, comply with the requirements established in Article 87 of the Regulation, rule 1.3.7., as well as with procedure forms 141/LA “Application for registration in the Sectoral Exporters Registry” or 142/LA “Application to cancel the suspension in the Sectoral Exporters Registry”, contained in Annex 2.
IV. Write the date you present your application dd/mm/yyyy.
V. Mark with an “X” the procedure you request: Application for Registration or Application for authorization to cancel the suspension.

A) CURRENT IDENTIFICATION DATA OF THE APPLICANT.

I. Indicate with an “X” whether the promoter is a natural person or a legal person.
II. Write the full name, corporate name, or denomination as appropriate, exactly as registered with the RFC; in case of a change in denomination or corporate name or capital regime, write the new data assigned by the ADSC.
III. Write the RFC key of the exporter of twelve or thirteen positions as appropriate.
IV. Write the complete fiscal address specifying Street, External and Internal Number, Colony, Delegation or Municipality, postal code, Locality, Federal Entity, and Telephones.
V. Write the main trade or activity.
VI. Indicate with an “X”, if it is 100% Exporter or if it is a Seller (Vendor) in National Territory, of the merchandise indicated in the Requested Sectors.
VII. Indicate with an “X” if it is, producer, packager, or marketer.

B) SECTORS IN WHICH YOU WISH TO REGISTER OR REINCORPORATE.

I. Mark with an “X” the name of the sector(s) in which you wish to register or cancel the suspension to reincorporate, in accordance with the merchandise listed in Annex 10, fraction II, relative to the Sectoral Exporters Registry.

C) DATA OF THE LEGAL REPRESENTATIVE.

I. Write the full name and the RFC key.
II. Write email and telephone number.
III. The applicant (interested party or legal representative) will sign their handwritten signature.

Documents you must attach:

I. Copy of valid official identification and/or notarial instrument that accredits the legal personality of the applicant of the procedure, as appropriate (natural person or legal person).
II. If the legal representative is a foreigner, attach a copy of the document that proves their legal stay in the country and that accredits that their migratory situation allows them to hold the positions mentioned in the constitutive act or corresponding notarial power, in accordance with Article 65 of the Migration Law.
III. Regarding foreign natural persons residing in national territory, include, in addition, a copy of the document by which they prove their migratory situation in the country and that they are authorized to carry out business activities.
IV. If the natural person is represented by a third person, attach notarial power or power of attorney in which they are authorized to carry out this procedure, in accordance with Article 19 of the CFF.
V. If the corporate name or reason of the company changed, you must send a copy of the public deed protocolized before a Notary Public, in which said change is recorded.
VI. For the case of the application for registration in the Sectoral Exporters Registry, of Annex 10, fraction II, sectors 8 to 15, the specific requirements indicated in procedure forms 141/LA “Application for registration in the Sectoral Exporters Registry” and 142/LA “Application to cancel the suspension in the Sectoral Exporters Registry”, contained in Annex 2 and in accordance with what is established in the respective “Registration Guides for the Sectoral Exporters Registry” must be met.

Reports and Results Consultation:

I. By telephone to MarcaSAT: 55 627 22 728 and 01-87-74-48-87-28 for the United States and Canada options 7-3.
II. Personal attention in SAT offices located in various cities of the country, on the days and schedules established in the following electronic address:
https://www.sat.gob.mx/portal/public/directorio
III. Via Chat: http://chat.sat.gob.mx

12 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

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D8.
Temporary import petition for trailers, semi-trailers, and container carriers

Petition Number
Consecutive number by transport company
Economic number
Data of the transport company. Certifications
Name, denomination, or corporate name:
R.F.C.:
Fiscal address:
Data of the authorized company.
Name, denomination, or corporate name:
R.F.C.:
Data of the Unit.
Transport Date of issue
Brand
Model Time of issue
Line
Economic No. Electronic Signature
Serial No.
License Plate No. Barcode
Nominal Value
Tariff Fraction.
Unit Type

This document must be presented by the interested party, both at the time of its introduction to national territory, and upon the return of the vehicle, for its certification by the electronic computing system printer of the SAT, without which the annotations of introduction and return appearing in this temporary import petition will not be valid; based on Articles 16-B and 106, fraction I and last paragraph of the Law, 17 and 40 of the Internal Regulations of the National Customs Agency of Mexico, as well as rule 4.2.1.

I declare under oath of truth that I will return, within the legal deadline granted, the vehicle described above, aware that if I do so late I will be subject to the sanction established in Article 183, fraction II of the Law, and that I will abstain from committing infractions or crimes related to the improper use or destination of said vehicle during its stay in national territory. Likewise, I declare under oath of truth that the data recorded is true.

Name and Signature

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 13

Instructions

Field Content
I. Name, denomination, or corporate name of the
transport company.
Name, denomination, or corporate name of the transport company that requests the temporary import.
II. RFC Key of the transport
company.
RFC Key of the transport company. In cases where the temporary import is carried out by a foreigner, the key EXTR920901TS4 will be written.
III. Fiscal address of the transport
company.
Fiscal address of the transport company, or, if it is a foreigner, the address that appears in the official documents, composed in case of the street, external number, internal number, postal code, municipality, city, federal entity, and country.
IV. Name, denomination, or corporate name of the
authorized company.
The name, denomination, or corporate name of the company authorized by the ANAM, in terms of Article 16-B of the Law, must be written.
V. RFC Key of the authorized company.
RFC Key of the company authorized by the ANAM, in terms of Article 16-B of the Law.
VI. Data of the unit. The type of transport (road, rail,
maritime), brand, model, line, economic number, serial number, license plate number, nominal value, tariff fraction, type of unit (trailer, semi-trailer, or container carrier) must be written. In the case of the serial number, only the digits must be printed within parentheses.
VII. Petition Number. Folio number integrated by:
I. One digit to indicate the key of the authorized company.
II. Three digits to indicate the key of the customs office.
III. One digit to indicate the last digit of the current year.
IV. Six more digits for the annual consecutive number by customs office
assigned by the authorized company issuing the petition.
Each of these groups of digits must be separated by two blank spaces, except between the digit corresponding to the last digit of the current year and the six digits of the progressive numbering.
VIII. Consecutive by transport company. Consecutive number of petition processed by the transport
company per year.
IX. Date of issue. Day, month, and year in which the validation of the petition is carried out by the
Administrative Integral Software (SAIT).
X. Time of issue. Hour, minutes, and seconds in which the validation of the
petition is carried out by the SAIT.
XI. Electronic Signature. Electronic signature generated by the SAIT.
XII. Barcode. SAIT key with 2 characters (numeric), customs office key
with 3 characters (numeric), folio of the temporary import petition for trailers, semi-trailers, and container carriers up to 7 characters (alphanumeric), and electronic signature generated by the SAIT up to 7 characters (alphanumeric). After each field, including the last one, the control characters, carriage return, and line feed must be presented.
XIII. Name and signature. Signature of the transporter, legal representative, or person authorized by
the legal representative.

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Respectfully.

Rubric.

14 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

FIRST MODIFICATION TO ANNEX 2 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025

Foreign trade procedures

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Content

I. …
II. …
1/LA …
2/LA Application for real and concrete consultations in customs and foreign trade matters.
3/LA Application for consultations in customs and foreign trade matters through organizations that group taxpayers.
4/LA Application for tariff and NICO classification.
5/LA Application for registration in the Importers Registry.
6/LA Application for increase or decrease of sector(s) in the Registry of Importers of Specific Sectors.
7/LA Application to cancel the suspension in the Importers Registry, Registry of Importers of Specific Sectors or both or, in its case, of a sector or specific sectors of the latter. 8/LA to 11/LA … 12/LA Notice for the destruction of merchandise belonging to the Federal Treasury. 13/LA to 21/LA … 22/LA Applications related to the “Agreement establishing the general provisions for the import of vehicles in franchise”, published in the DOF on August 29, 2007. 23/LA Application for registration of bank accounts to make payments in foreign trade operations or notice for its modification. 24/LA Authorization and renewal to operate customs accounts or guarantee customs accounts. 25/LA to 28/LA … 29/LA Application for accreditation of permanent guests before the Council. 30/LA to 41/LA … 42/LA Application for non-transferable foreign trade merchandise to INDEP in quality of assignment. 43/LA Application for non-transferable foreign trade merchandise to INDEP in quality of donation. 44/LA to 54/LA … 55/LA Authorization for the import of household goods of a permanent resident in national territory or national who dies. 56/LA … 57/LA Monthly notice on import and sale of used vehicles. 58/LA Notice of temporary import of merchandise carried out by residents abroad. 59/LA Notice of transfer of merchandise from IMMEX Program companies to third parties registered to operate in their Program to carry out submanufacturing processes and extension to remain in the facilities where the service is carried out. 60/LA Application for registration in the Registry of Merchandise Dispatch of Companies, and notices of renewal or modification thereof. 61/LA Application for registration in the Registry of the Company Certification Scheme and notice for its renewal. 62/LA Notices related to the Registration in the Company Certification Scheme. 63/LA Application for acceptance, renewal, expansion, increase, or cancellation of the guarantee in VAT and IEPS matters.

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Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 15

65/LA Authorization to import household goods for national students and researchers.
66/LA …
67/LA Authorization for definitive import without payment of foreign trade taxes, of special or permanently adapted vehicles for the needs of persons with disabilities. 68/LA Authorization for definitive import without payment of foreign trade taxes, of goods that allow to cover or reduce any disability. 69/LA and 70/LA … 71/LA Monthly notice of transfers to carry out submaquila operations. 72/LA Request for donation of goods in cases of emergencies or natural disasters. 73/LA Authorization for a second or subsequent household goods of a permanent resident in national territory or national. 74/LA Authorization for entry of household goods for residents in the border region or zone to the rest of the country. 75/LA and 76/LA … 77/LA Request for authorization to extend the stay period of temporarily imported goods under ATA Carnets. 78/LA Request and renewal for registration in the registry of Courier and Package Companies. 79/LA 80/LA Request for authorization for residents abroad to temporarily import machinery and equipment, resulting from public bids or contests for the duration of the respective contract. 81/LA Request for authorization to extend the temporary import period of machinery and equipment resulting from public bids or contests. 82/LA Request for authorization to extend the temporary import period of goods intended for a public show. 83/LA to 90/LA ... 91/LA Authorization to extend the temporary import period of furnishings, props, and other equipment necessary for filming. 92/LA Authorization to extend the temporary import period of goods used to carry out scientific research. 93/LA Notice for the destruction of temporarily imported goods for competitions and sporting events. 94/LA Notice of the destruction of temporarily imported goods for sporting car racing competitions. 95/LA Request for authorization to extend the temporary import period of goods intended for cultural or sporting events, as well as those intended for research purposes. 96/LA Request for authorization for residents in national territory to temporarily import machinery and equipment, to fulfill a contract resulting from public bids or contests for the duration of the respective contract. 97/LA … 98/LA Request for authorization for the destruction of the remains of temporarily imported goods, in fiscal deposit or in transit, that have suffered an accident in national territory. 99/LA Request for authorization for the change of regime of the remains of temporarily imported goods, in fiscal deposit or in transit, that have suffered an accident in national territory. 100/LA Request for authorization to consider as destroyed the remains of goods, subject to temporary import, fiscal deposit and transit, accidented in national territory. 101/LA Request for authorization to consider as returned the temporarily imported goods that have suffered damage in national territory and that, because of this, must be destroyed.

16 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

102/LA Notice for the destruction of waste in accordance with Article 109 of the Law, for companies with the IMMEX Program.
103/LA Notice of return of temporarily imported goods by companies with cancelled IMMEX Program.
104/LA Request for authorization to extend the temporary export period of goods abroad granted by the Law.
105/LA Authorization to extend the temporary export period of fungible goods.
106/LA and
107/LA
…
108/LA Notice of destruction of goods intended for the fiscal deposit regime.
109/LA Notice of donation of goods in favor of the Federal Treasury.
110/LA …
111/LA Notice for the destruction of fiscal deposit goods for the exhibition and sale of goods.
112/LA to
116/LA
…
117/LA Notice for the rectification of declarations resulting from the adoption of a conclusive agreement.
118/LA Authorization to temporarily import goods listed in Annex II of the IMMEX Decree or in Annex 28 of the GRCE, or in both.
119/LA Notice regarding the accreditation of requirements for companies that have operated through a company with the IMMEX Program, in the sheltering modality. 120/LA Authorization to issue the compliance report of the “Guidelines for the Electronic System for the Control of Temporary Import Inventories”. 121/LA Request to cancel the registration in the company certification scheme, IVA and IEPS modality. 122/LA Request to extend the transfer of goods only once. 123/LA … 124/LA Notice of recurrent operations through simplified procedures. 125/LA Notice to present the detailed list of declarations to use the simplified procedure through Courier and Package Companies. 126/LA Notice of registered accounts of vulnerable activities. 127/LA Request for correction of fiscal situation due to omission of payment of contributions or revenues to foreign trade. 128/LA … 129/LA Authorization for donation of goods to the Federal Treasury located abroad through Digital Window. 130/LA to 138/LA … 139/LA Notice to import in various moments disassembled or unassembled goods. 140/LA Notice of extension of deadlines to meet requirements of certified companies. 141/LA Request for registration in the Sectoral Exporters Register. 142/LA Request to cancel the suspension in the Sectoral Exporters Register. 143/LA Request to cancel the registration in the Sectoral Exporters Register voluntarily.
I. …
II. Procedures.
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…
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Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 17

2/LA Request for real and concrete consultations in customs and foreign trade matters.
Procedure
Service
Description of Procedure or Service Amount
Submit this request when you have doubts regarding the application of provisions in customs and foreign trade matters, which must be formulated on real and concrete situations. Free Payment of duties Cost: $ Who can request the Procedure or Service? When is it submitted? Natural and legal persons. When you wish to make a consultation having doubts regarding the application of provisions in customs and foreign trade matters, which you must formulate on real and concrete situations. Where can I submit it? On the SAT Portal, through the tax mailbox: https://www.sat.gob.mx INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Enter the following link: https://www.sat.gob.mx/portal/public/tramites/consultas-acreditacion-solicitudes-y-autorizacion
II. Click on the “Consultas” button, subsequently on “Real and concrete consultation in customs and foreign trade matters”, and in the “Steps to follow” section click on “Enter”.
III. Enter the RFC key and password, e.firma or portable e.firma.
IV. Accept the terms and conditions.
V. Select consultations.
VI. Select the topic of the consultation you wish to present.
VII. Capture the data requested by the procedure.
VIII. Attach the documentation and information corresponding to your procedure.
IX. Sign and send the procedure, with your e.firma or portable e.firma.
X. Obtain your receipt acknowledgment.
What requirements must I meet?
I. Those established in fraction II, third paragraph of this Annex.
II. Documentation and other information related to the consultation you wish to present.
Under what conditions must I comply?
I. Have e.firma or portable e.firma.
II. Have the RFC key.
III. Have a tax mailbox.
IV. That the consultation is formulated individually and on real and concrete situations.
V. That the topic of the consultation is related to the application of provisions in customs and foreign trade matters.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Will SAT carry out any inspection or verification to issue the resolution of this Procedure or Service? You will receive a notice in the contact means registered in the tax mailbox (text message or email) indicating that you have a pending notification. Not applicable. Resolution of the Procedure or Service
I. The response letter will be notified to you through the tax mailbox, or personally (in case you are protected against the use of the tax mailbox).
II. After three months have passed without you being notified of the resolution, you may consider that the authority resolved negatively.
Maximum deadline for SAT to resolve the Procedure or Service Maximum deadline for SAT to request additional information Maximum deadline to comply with the requested information Three months. Three months. Ten days. What document do I obtain at the end of the Procedure or Service? What is the validity of the Procedure or Service? Response letter. It will be valid as long as the customs and foreign trade provisions or the interpretation criteria that supported the sense of the resolution are not modified.

18 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

ATTENTION CHANNELS
Consultations and doubts Complaints and reports
I. MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for
United States and Canada.
II. Personal attention in SAT offices, located in
different cities of the country, in an attention schedule from Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours. The office addresses are available at:
https://www.sat.gob.mx/portal/public/directorio
III. In the Tax Service Modules and SARE Modules, in an attention schedule, from 8:30 to 14:30
hours.
IV. Via Chat: http://chat.sat.gob.mx
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-
22-22 for other countries.
II. Email:
denuncias@sat.gob.mx
III. SAT Mobile – Cell phone application, Complaints and
Reports section.
IV. On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V. Red phones located in SAT offices.
Additional Information
I. The documentation and other information must be digitized in PDF format, without each file exceeding 4
megabytes.
II. If the file size is larger you must adjust it by dividing it into several files that meet the size and
specifications indicated.
III. You cannot attach more than one file with the same name.
IV. You cannot send files with blank pages.
Legal Basis
Articles 1st of the Law and 18, 18-A, 19, 34 and 37 of the CFF and rules 1.2.2. and 1.2.8. of the GRCE.
3/LA Request for consultations in customs and foreign trade matters through organizations that group taxpayers.
Procedure
Service
Description of Procedure or Service Amount
Submit the request so that in your capacity as a legal person registered as an association, chamber or organization that groups various taxpayers, you make a consultation related to the application of the provisions in customs and foreign trade matters, which affect the generality of its members or associates. Free Payment of duties Cost: $ Who can request the Procedure or Service? When is it submitted? Legal persons registered as associations, chambers or organizations that group various taxpayers. When you wish to make a consultation related to the application of the provisions in customs and foreign trade matters, which affect the generality of your members or associates. Where can I submit it? On the SAT Portal, through the tax mailbox at the following link:
https://www.sat.gob.mx
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Enter the following link:
https://www.sat.gob.mx/portal/public/tramites/consultas-acreditacion-solicitudes-y-autorizacion
II. Click on the “Consultas” button, subsequently on “Consultation in customs and foreign trade matters through organizations that group taxpayers”, and in the “Steps to follow” section click on “Enter”.
III. Enter your RFC key and password, e.firma or portable e.firma.
IV. Accept the terms and conditions.
V. Select consultations.
VI. Select the topic of the consultation you wish to present.
VII. Capture the data requested by the procedure.
VIII. Attach the documentation and information corresponding to your procedure.
IX. Sign and send the procedure, with your e.firma or portable e.firma.
X. Obtain your receipt acknowledgment.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 19

What requirements must I meet?
I. Those established in fraction II, third paragraph of this Annex.
II. Documentation and other information related to the consultation you wish to present.
III. Prove that you are constituted in accordance with the Law of Business Chambers and their Confederations, if applicable.
IV. General power of attorney for acts of administration of the legal representative of the legal person.
Under what conditions must I comply?
I. Have e.firma or portable e.firma.
II. Be a patron association; workers’ union; chamber of commerce and industry; agricultural, livestock, fishing or forestry group; professional college, as well as organism that groups them; civil association that in accordance with your statutes has the same social object as business chambers and confederations in the terms of the ISR Law.
III. That the consultation is related to the application of some provision in customs and foreign trade matters that affects the generality of its members or associates.
IV. Have the RFC key.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Will SAT carry out any inspection or verification to issue the resolution of this Procedure or Service? You will receive a notice in the contact means registered in the tax mailbox, indicating that you have a pending notification. Not applicable. Resolution of the Procedure or Service
I. The response to the consultation will be made by letter and will be notified to you through the tax mailbox or personally (in case you are protected against the use of the tax mailbox).
II. After three months have passed without you being notified of the resolution, you may consider that the authority resolved negatively.
Maximum deadline for SAT to resolve the Procedure or Service Maximum deadline for SAT to request additional information Maximum deadline to comply with the requested information Three months. Three months. Ten days. What document do I obtain at the end of the Procedure or Service? What is the validity of the Procedure or Service? Response letter. It will be valid as long as the customs and foreign trade provisions or the interpretation criteria that supported the sense of the resolution are not modified. ATTENTION CHANNELS Consultations and doubts Complaints and reports
I. MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for
United States and Canada.
II. Personal attention in SAT offices, located in
different cities of the country, in an attention schedule from Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours. The office addresses are available at:
https://www.sat.gob.mx/portal/public/directorio
III. In the Tax Service Modules and SARE Modules, in an attention schedule from 8:30 to 14:30
hours.
IV. Via Chat: http://chat.sat.gob.mx
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-
22-22 for other countries.
II. Email:
denuncias@sat.gob.mx
III. SAT Mobile – Cell phone application, Complaints and
Reports section.
IV. On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V. Red phones located in SAT offices.
Additional Information
I. The documentation and other information must be digitized in PDF format, without each file exceeding 4
megabytes.
II. If the file size is larger you must adjust it by dividing it into several files that meet the size and
specifications indicated.
III. You cannot attach more than one file with the same name.
IV. You cannot send files with blank pages.

20 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

Legal Basis
Articles 1st of the Law, 18, 18-A, 19, 34 and 37 of the CFF and 7 of the ISR Law and rules 1.2.2. and 1.2.8., second paragraph of the GRCE.
4/LA Request for tariff classification and NICO.
Procedure
Service
Description of Procedure or Service Amount
Submit the request to know the tariff fraction and the NICO of the merchandise object of the foreign trade operation.
Free
Payment of duties
Cost: $
Who can request the Procedure or Service? When is it submitted?
Importers, exporters, customs brokers, customs agencies, confederations, chambers or associations.
I. Prior to the foreign trade operation, when
you consider that the merchandise object of the operation can be classified in more than one tariff fraction or NICO.
II. At any time, when you wish to know the
tariff classification and the NICO of the merchandise object of the operation.
Where can I submit it? I. Through the SAT Portal, at the following link:
https://www.sat.gob.mx/portal/public/tramites/consultas-acreditacion-solicitudes-y-autorizacion
II. You can also present it before the clerk’s office of the ACNCE,
located at Avenida Hidalgo number 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, in a schedule from Monday to Friday from 8:00 to 14:30 hours. INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Online:
a) Enter the SAT Portal, at the following link:
https://www.sat.gob.mx/portal/public/tramites/consultas-acreditacion-solicitudes-y-autorizacion b) Click on the “Consultas” button, subsequently on “Tariff classification consultation”, and in the “Steps to follow” section click on “Enter”. c) Enter with the RFC key and password, or by using your portable e.firma or e.firma. d) Accept the terms and conditions. e) Select “Consultas”. f) Select the “Tariff Classification” modality. g) Capture the data requested by the procedure. h) Attach the documentation and information corresponding to your procedure. i) Sign and send the procedure with your e.firma. j) Obtain your receipt acknowledgment.
II. In person:
a) Go with the procedure documentation to the clerk’s office of the authority mentioned in the previous section. b) Deliver the documentation to the authority in charge of the procedure. c) Receive and keep the stamped free writing as receipt acknowledgment. What requirements must I meet?
I. If you carry out the procedure online:
a) Attach the documentation and information corresponding to your procedure. b) If necessary, through a free writing present a sample of the merchandise object of the consultation before the clerk’s office of the ACNCE, manifesting the folio or receipt acknowledgment number obtained by the presentation of the online procedure. When it is not possible to present the sample due to its volume or physical characteristics, you must attach the catalogs, technical sheets, labels, photographs, plans, etc., (in Spanish) that describe in detail its physical and technical characteristics and other elements that will allow its full identification, in order to determine the correct tariff classification and the NICO. c) When the sample requires chemical or technical analysis, you must attach the payment receipt of duties made through the electronic D9 format “Multiple payment form for foreign trade”, contained in Annex 1 of the GRCE, in accordance with what is established in rule 1.6.2. of the GRCE, for the amount $6,115.00 (six thousand one hundred fifteen pesos 00/100 m.n.), for each sample subject to analysis.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 21

d) Within the facts and circumstances related to the promotion, you must state the NICO you consider applicable, or with which there is doubt. e) In its case, a free-form letter in which you state the reasons supporting your assessment regarding the tariff fraction and the NICO you consider applicable.

II. If you carry out the procedure in person, you must present the following:
a) Free-form letter in which you state:

The tariff fraction and the NICO you consider applicable, the reasons supporting your assessment, and the tariff fraction or fractions or the NICO or NICOs with which there is doubt, or,
That you wish to know the tariff classification and the NICO corresponding to the merchandise.
b) Original or certified copy, as well as a simple copy for verification, of the general power of attorney for acts of administration of the legal representative, when it comes to legal entities. c) Original or certified copy, as well as a simple copy for verification, of the valid official identification of the legal representative of the legal entity requesting the consultation, or of the natural person when acting on their own behalf. d) Sample of the merchandise subject to consultation. When it is not possible to present the sample due to its volume or physical characteristics, you must attach catalogs, technical sheets, labels, photographs, plans, etc., (in Spanish) that describe in detail its physical and technical characteristics and other elements that will allow its full identification, in order to determine the correct tariff classification and the NICO. e) When the sample requires chemical or technical analysis, you must attach the proof of payment of duties, carried out using the electronic format D9 “Multiple payment form for foreign trade”, contained in Annex 1 of the RGCE, in accordance with what is established in rule 1.6.2. of the RGCE, for the amount of $6,115.00 (six thousand one hundred fifteen pesos 00/100 m.n.), for each sample subject to analysis.

What conditions must I comply with?
If you carry out the procedure online:
I. Have a valid password, portable e.firma or e.firma.
II. Have the key in the RFC.
III. 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? Will the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service? Contact MarcaSAT or consult the tax mailbox on the SAT Portal, by entering the following link:
https://www.sat.gob.mx

No.
Resolution of the Procedure or Service
The resolution will be notified through the tax mailbox, or at the tax address or that which has been indicated to hear and receive notifications.

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 Three months. Three months. Ten days.

What document do I obtain at the end of the Procedure or Service?
What is the validity of the Procedure or Service?
Resolution letter. It will be valid as long as the facts, circumstances or legal provisions that supported the sense of the resolution are not modified.

ATTENTION CHANNELS
Inquiries and doubts
Complaints and reports
I. MarcaSAT: 55-62-72-27-28 and 55-87-74-48-87-28 for the United States and Canada.
II. Personal attention in SAT offices, located in various cities in the country, during business hours from Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.
The addresses of the offices are available at the following link:
https://www.sat.gob.mx/portal/public/directorio
III. In the Tax Services Modules and SARE Modules, the business hours may be from 8:30 until 14:30 hours.
IV. Via Chat, at the following link:
http://chat.sat.gob.mx

I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email:
denuncias@sat.gob.mx
III. SAT Mobile – Cell phone application, section Complaints and Reports.
IV. Through the SAT Portal at the following link:
https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V. Red phones located in SAT offices.

22 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

Additional information
The maximum time for the SAT to resolve the procedure will be counted from the moment the file is properly integrated.

Legal basis
Articles 47 and 48 of the Law, 52 of the LFD and 18, 18-A, 19 and 34 of the CFF, rules 1.2.2., 1.2.9. and 1.6.2. of the RGCE and Annex 19 of the RMF.

5/LA Application for registration in the Importers Registry.
Procedure
Service
Description of the Procedure or Service Amount Submits the application when you wish to register in the Importers Registry.
Free
Payment of duties
Cost: $

Who can request the Procedure or Service?
When is it submitted?
Any natural person or legal entity through their legal representatives.
When you wish to register in the Importers Registry.

Where can I submit it?
Through the SAT Portal, at the following link:
https://www.sat.gob.mx/portal/public/tramites/inscribete-padrones-rfc

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Enter the SAT Portal at the link indicated in the section “Where can I submit it?” of this procedure sheet.
II. Click on the “Importers Registry” button and subsequently, in the “Steps to follow” section, click on “Registration in the Importers Registry”.
III. Capture the key in the RFC, password and captcha indicated by the system, or enter with your e.firma and press send.
IV. Register or select the number of the patent of the customs broker or brokers who will provide their service for the import.
V. Choose the validity of the entrusted charge and select add.
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 your Application”, with this you carry out the sending of your application.
X. Conclude your application and you will obtain an acknowledgment of the registration of the procedure.

What requirements must I comply with?
You do not need to present documentation, however, you must comply with the conditions indicated below.

What conditions must I comply with?
I. Be registered and active in the RFC.
II. Have your valid e.firma.
III. Be up to date in the fulfillment of your tax obligations.
IV. The status of the taxpayer’s tax address must be “Located”.
V. The status of the tax mailbox must be found as “Validated”.
VI. Have at least one customs broker whose patent is valid, with a customs agency, with a customs attorney and/or with a legal representative, who carries out their foreign trade operations.
VII. 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 link:
https://www.sat.gob.mx/portal/public/tramites/inscribete-padrones-rfc, observing the following steps:
I. Click on the “Importers Registry” button.
II. In the “Steps to follow” section, click on “Check the result of your application here”.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 23

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 Importers Registry.
You can consult the status of your application with the procedure indicated in the section “How can I follow up on the Procedure or Service?” of this procedure sheet.
II. When the application has been rejected, you will be notified and informed of the inconsistencies detected in the procedure.
You can consult the status of your application, through the SAT Portal with the procedure indicated in the section “How can I follow up on the Procedure or Service?” of this procedure sheet.

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 Six 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?
Response acknowledgment issued by the authority through the SAT Portal.
Indefinite.

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. 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 electronic address:
https://www.sat.gob.mx/portal/public/directorio
IV. Mini-site of importers and exporters registry:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/index.html

I. SAT Complaints and Reports: from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports) 55 885 22 222.
II. Email:
denuncias@sat.gob.mx
III. On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
IV. Red phones located in SAT offices.

Additional information
I. Any doubt, clarification or consultation related to your procedure, you can make it through a clarification case in the SAT Portal, access the following link: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal; authenticate with password, select the option of Internet Services / Clarifications / Request; in the section of Service description, in the procedure tab select the option “INSCRIPCION_PGIYSE_EXS” or according to the “Quick guide for the taxpayer on the operation of clarification, guidance and request cases related to the Importers and Exporters Registry” which you can verify at the following link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaracion_2025.pdf, regarding procedures of the Importers Registry, and Exporters Sectoral, published on the SAT Portal, in the mini-site of the importers and exporters registry 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 at the AGSC, located at Avenida Hidalgo number 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, with business hours from Monday to Friday from 8:30 to 14:30 hours.
II. Consult your situation and that of your tax address on the SAT Portal, at the following link
https://www.sat.gob.mx/portal/public/tramites/inscribete-padrones-rfc, in the “Additional information” section, click on “If you wish to consult the current tax information you have in the Federal Taxpayer Registry (identity data, location and tax characteristics), access here”. In case of not being located, enter a “request for address verification” at https://www.sat.gob.mx/portal/private/aplicacion/mi-portal; capturing your key in the RFC and password, selecting the option of Internet Services / Services or requests / Request using the label “VERIF_DOM_PGIYSE_EXS”. 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, guidance and service or request cases related to the Importers and Exporters Registry” which is found at the following link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaracion_2025.pdf

Legal basis
Articles 59, fractions III and IV of the Law, 82 and 83 of the Regulation and 27, 29, 69 and 69-B of the CFF, rules 1.2.2. and 1.3.2. of the RGCE and Annex 1-A of the RMF.

24 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

6/LA Application for increase or decrease of sector(s) in the Registry of Importers of Specific Sectors.
Procedure
Service
Description of the Procedure or Service Amount Submits the application to increase or decrease sector(s) in the Registry of Importers of Specific Sectors. Free Payment of duties Cost: $

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

Where can I submit it?
Through the SAT Portal, at the following link:
https://www.sat.gob.mx/portal/public/tramites/inscribete-padrones-rfc

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Enter the SAT Portal, at the link indicated in the section “Where can I submit it?” of this procedure sheet.
II. Click on the “Specific sectors importers registry” button and subsequently, in the “Steps to follow” section, click on “Registration in the specific sectors importers registry”.
III. Capture the key in the RFC, password and captcha indicated by the system or, enter with your e.firma and press send.
IV. Select the specific sector you wish to increase or decrease.
V. For specific sectors with additional requirements, choose the sector and attach the file of the requirement you are going to send, in accordance with the specifications indicated in the guide corresponding to the sector, which you can find at the following link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/guias_pise.html
VI. Press the “Send” button.
VII. Verify your information on the “Preview” screen if it is correct, press the “Confirm” button.
VIII. Enter your e.firma and select the “Confirm” button.
IX. Select “Conclude Application”, with this you carry out the sending of your application.
X. Conclude your application and you will obtain an acknowledgment of the registration of the procedure.

What requirements must I comply with?
I. For the following specific sectors of Annex 10, fraction I “Registry 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 “The rest of the weapons and accessories. Cold weapons and accessories. Exploders”. g) Sector 8 “Machines, apparatus, devices and artifacts related to weapons and others”.
II. For the following specific sectors of Annex 10, fraction I “Registry 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 “Steel industry”, 15 “Steel products” and 16 “Automotive” attach in plain text file (txt) the list with the full name and the valid key in the RFC of the partners, shareholders, associates and current legal representatives of the company. As well as the digitized files of the protocolized 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 number of the folio of the application presented in My portal through the label “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 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 “Tax procedures” of the RMF. b) Specific sectors 14 “Steel industry” 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 merchandise to be imported, indicating its tariff fraction and NICO.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 25

III. Additionally, for the following specific sectors it is required:
a) Sector 2 “Radioactive and nuclear”, attach to your application in digitized file any of the following documents issued by the National Commission of Nuclear Safety and Safeguards of the 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 import of graphite with nuclear grade purity that will not be used for nuclear purposes, classified in the tariff fractions and in the NICO 3801.10.01 00 and 3801.10.99 00.
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, granted by COFEPRIS.
2. Be registered in Annex 11 “Catalogs of keys and brands of carved tobaccos and alcoholic beverages” of the RMF or present the resolution letter issued by the Central Administration of Internal Tax Normativity of the AGJ in which it indicates that the brand keys were registered in the Catalog of Brand Keys of Carved Tobaccos of the MULTI-IEPS contained in Annex 1 “Official tax forms” of the RMF.
c) Sector 12 “Ethyl alcohol”, in addition to what is requested in fraction II, item a), you need to comply with the following:
1. Attach a free-form letter stating, under oath, the industrial use of the merchandise.
2. Be up to date in the presentation of Annex 3 of the MULTI-IEPS, contained in Annex 1 “Official tax forms” of the RMF.
d) Sector 13 “Hydrocarbons and fuels”, in addition to what is requested in fraction II, item a), you need to attach:
1. Free-form letter signed by the legal representative stating, under oath, the detail of the merchandise 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 merchandise.
3. When it is import by ducts, the “Authorization for introduction or extraction of merchandise from national territory, through pipes, ducts, cables or other means susceptible 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 storage facilities or equipment, including storage for own use, distribution or dispensing where the merchandise will be received. The addresses must be registered in the RFC and have status of “Located” or “in process of verification”.
5. Free-form letter signed by the legal representative stating, under oath, the reason or corporate name and the key in the RFC 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 merchandise, also attaching the corresponding permits. For the purposes of this numeral, it also accredits the commercial relationship with such subjects, through CFDI or contracts, or in its case, indicate if such activities will be carried out directly, for which the valid permit issued by said Energy Regulatory Commission must be provided.
In the case of storage for own use, indicate only the reason or corporate name and the key in the RFC of the person(s) owner(s) of such facilities.
6. In the case of merchandise 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 stating, under oath, the use that will be given to the merchandise.
7. When it is about hydrocarbons and petroleum products whose import is subject to prior import permit issued by the SENER, the valid prior permit.

26 (Primera Sección) DIARIO OFICIAL Lunes 7 de abril de 2025
8. In the case of petroleum products, the documentation that proves the commercial relationship with the accredited and approved 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 merchandise to be imported.
When the merchandise to be imported is subject to prior permission by SENER, the requirements referred to in this subsection, numerals 4, 5 and 8 of this procedure sheet, annexing the valid prior permission issued by SENER for the importation of said merchandise(s), will be considered fulfilled. What is established in the present paragraph will only be applicable when permissions are attached that were issued after the entry into force of the “Agreement that establishes the merchandise whose importation and exportation is subject to regulation by the Ministry of Energy” published in the DOF on December 26, 2020 and its subsequent modifications. e) Sector 14 “Steelmaking”, in addition to what is requested in fraction II, subsections a) and b), attach a free-form letter signed by the legal representative, detailing the industrial process, and indicating whether the applicant has machinery to carry it out. What conditions must I meet?
I. Be registered and active in the RFC.
II. Be registered and active in the Importers Registry.
III. Have a valid e.firma.
IV. Be up to date in fulfilling your tax obligations.
V. The status of the taxpayer's fiscal address must be "Located".
VI. The status of the tax mailbox must be "Validated".
VII. Have at least one customs agent whose patent is valid, with a customs agency, with a customs attorney 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, pursuant to articles 69 and 69-B, fourth paragraph of the CFF, with the exception of fraction VI of said article 69.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Will the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service? Consult the following link:
https://wwwmat.sat.gob.mx/app/seg/faces/pages/lanzador.jsf?url=/operacion/46346/consulta-tus-solicitudes-en-el-padron-de-importadores&tipoLogeo=c&target=principal&hostServer=https://wwwmat.sat.gob.mx
I. Enter the key in the RFC, password and captcha that the system indicates, or log in with your e.firma and private key.
II. Select the date of the procedure to consult.
III. Verify if the procedure is resolved.
IV. Consult the response by selecting the "View Doc" button.
No.
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 Specific Sectors Importers Registry. You can consult the status of your application using the procedure indicated in the section "How can I follow up on the Procedure or Service?" of this procedure sheet.
II. When the application has been rejected, you will be notified and informed of the inconsistencies detected in the procedure. You can consult the status of your application through the SAT Portal using the procedure indicated in the section "How can I follow up on the Procedure or Service?" of this procedure sheet.
Maximum time limit for the SAT to resolve the Procedure or Service: Ten days.
Maximum time limit for the SAT to request additional information: Does not apply.
Maximum time limit to fulfill the requested information: Does not apply.

What document do I obtain upon completing the Procedure or Service?
Acuse de registro de trámite y, en su caso, un oficio de respuesta emitido por la autoridad.
What is the validity of the Procedure or Service?
Does not apply.

Lunes 7 de abril de 2025 DIARIO OFICIAL (Primera Sección) 27 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, 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 at SAT offices, located in various cities in the country, on the days and schedules established in the following link:
https://www.sat.gob.mx/portal/public/directorio The following days and schedules: Monday to Thursday from 8:30 to 16:00 hours and Friday from 8:30 to 15:00 hours.
IV. Minisite of Importers and Exporters Registry:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/index.html

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

Additional Information
I. Any doubt, clarification or consultation related to your procedure can be made through an clarification case in the SAT Portal, accessing the following link: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal; authenticate with password, select the option Internet Services / Clarifications / Request; in the Service description section, in the procedure tab select the option “INSCRIPCION_PGIYSE_EXS” or according to the “Quick guide for taxpayers on the operation of clarification cases, orientation and requests related to the Importers and Exporters Registry” which you can verify at the following link http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaracion_2025.pdf, regarding procedures of the Importers Registry, and Exporters Sectoral, published in the SAT Portal, in the minisite of the importers and exporters registry which is located at the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/index.html, where you can find guides, rules, instructions and information related to the procedure. In addition to this option, you can submit the previously mentioned information 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. You can request that the registration in the Specific Sectors Importers Registry be rendered ineffective when you need to cancel all your sectors, through a clarification case in the SAT Portal with the tag “BAJA_TOTAL_PISE”, indicating in the subject that you wish to render ineffective the registration in the Specific Sectors Importers Registry.
III. When you wish to reduce any of the specific sectors in which you are registered, you can request it through the SAT Portal without needing to meet additional requirements, provided that you are not suspended in the sector you intend to reduce.
IV. If you are suspended in any sector of the Specific Sectors Importers Registry and wish to reduce it, you must previously promote reincorporation to said sector in accordance with procedure sheet 7/LA “Request to render ineffective the suspension in the Importers Registry, Specific Sectors Importers Registry or both or, in its case, of a sector or specific sectors of the latter” of this Annex.
V. If you submitted a clarification case, you can follow it up with the registration acknowledgment number assigned to your procedure, by entering your procedure through the SAT Portal at the following link: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal, enter your RFC key and password and click the "Log In" button, select the option Internet Services / Request / Consultation, enter the procedure folio number and verify the solution granted to your request.
VI. Check your situation and that of your fiscal address in the SAT Portal, at the following link: https://www.sat.gob.mx/portal/public/tramites/inscribete-padrones-rfc, in the "Additional information" section, click on "If you wish to consult the current tax information you have in the Federal Taxpayer Registry (identity data, location and tax characteristics), access here". If not located, enter a request for address verification in My Portal, accessing the following link https://www.sat.gob.mx/portal/private/aplicacion/mi-portal, capture your key in the RFC and password, selecting the option 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 make such a request in the “Quick guide for taxpayers on the operation of clarification cases, orientation and requests related to the Importers and Exporters Registry” which is located at the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaracion_2025.pdf
VII. When the information of the legal representatives, partners, shareholders, associates and other persons who form 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 form part of the organizational structure of a legal entity, as well as those who have control, significant influence, command power and legal representatives”, contained in Annex 1-A “Tax Procedures” of the RMF, according to the following:

28 (Primera Sección) DIARIO OFICIAL Lunes 7 de abril de 2025 a) In the case of updating the information of partners, shareholders, and other persons who form part of the organizational structure, you must do so through the “Partners or Shareholders” application, at the link: https://sya.sat.gob.mx/login, selecting “Notice Partners and Shareholders (sheet 295/CFF)”. b) In the case of registering one or more legal representatives, you must do so through the “Partners or Shareholders” application, at the link: https://sya.sat.gob.mx/login, selecting the “Legal Representative Notice PI (6/LA, 7/LA, 141/LA and 142/ LA)”. c) Regarding the removal of one or more legal representatives, you must do so in accordance with the following:
In My Portal, enter your RFC and password and choose “Log in”, selecting the option 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 removal of legal representative”; and in Description detail the removal movements you wish to perform, including the key in the RFC, the full name of the legal representative, the date on which they ceased to hold the position and attach the notarized document stating the revocation of powers. To which end you must attach the protocolized documents with which each member of the legal entity proves their quality 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 tax provisions.
VIII. The tax authority will verify that the compliance opinion of the physical or legal person promoting, as well as of the partners, shareholders and legal representatives is positive, at the time of the resolution of the procedure.

Legal Basis
Articles 59, fractions III and IV of the Law, 27, 29, 32-D, 69 and 69-B of the CFF and 82, 83 and 84 of the Regulation, “Agreement that establishes the merchandise whose importation and exportation is subject to regulation by the Ministry of Energy”, “NOM-016-CRE-2016, Quality Specifications for Petroleum Products”, rules 1.2.2. and 1.3.2. and Annex 10 of the RGCE and Annexes 1, 1-A and 11 of the RMF.

7/LA Request to render ineffective the suspension in the Importers Registry, Specific Sectors Importers Registry or both or, in its case, of a sector or specific sectors of the latter. Procedure Service Description of the Procedure or Service Amount Submit the request to render ineffective the suspension in the Importers Registry, Specific Sectors Importers Registry or both or, in its case, of a sector or specific sectors of the latter. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it presented?
Physical or legal persons who were suspended in the Importers Registry or in the Specific Sectors Importers Registry.
When you wish to render ineffective the suspension in the Importers Registry or Specific Sectors Importers Registry.
Where can I present it? I. To request rendering ineffective the suspension in the Importers Registry, Specific Sectors Importers Registry or both:
Through the SAT Portal, at the following link:
https://www.sat.gob.mx/portal/public/tramites/inscribete-padrones-rfc
II. To request rendering ineffective the suspension of some sector or specific sectors:
Through the SAT Portal, at the following link:
https://www.sat.gob.mx/portal/private/aplicacion/mi-portal

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. If the suspension corresponds to the Importers Registry, Specific Sectors Importers Registry or both, you must do the following:
a) Enter the SAT Portal, at the following link:
https://www.sat.gob.mx/portal/public/tramites/inscribete-padrones-rfc b) In the “Additional Material” section, click on the “Related Contents” button and then click on “Request to render ineffective the suspension to the importers registry or specific sectors importers registry”. c) Enter the key in the RFC, password and captcha that the system indicates to you, or log in with your e.firma and press send.

Lunes 7 de abril de 2025 DIARIO OFICIAL (Primera Sección) 29 d) Enter or select the patent number of the customs agent(s) that will provide their service for importation. e) Choose the validity of the conferred charge and select “Add”. f) If required, select the specific sector you wish to increase. g) Attach the file(s) of the requirement you are going to send and, if applicable, include those corresponding to the specific sectors you wish to increase, in accordance with the specifications indicated in the guide corresponding to the sector, which you can find at the following link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/guias_pise.html h) Select “Send” to view the “Preliminary View”. i) Verify your information on the “Preliminary View” screen, if correct, press the “Confirm” button. j) Enter your e.firma and select the “Confirm” button. k) Conclude your request with the printing of your electronic receipt.
II. If the suspension corresponds to a sector or specific sectors, you must do the following:
a) Enter the SAT Portal at the following link: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal b) In My Portal, enter the key in the RFC, password and click the “Log in” button, selecting the option Internet Services / Clarifications / Request and a form will appear, in Procedure use the tag “REINCORPORACION_PGIYSE_EXS” indicating in the subject “Reincorporation Specific Sectors Importers Registry” and in Description specify the specific sector of the importers registry in which you wish to render ineffective the suspension. c) Attach the documentation that fulfills the requirements established in the section “What requirements must I meet?” of this procedure sheet. d) Attach a free-form letter signed by the legal representative manifesting, under oath, the truthfulness of the information and, in the case of legal entities, also attach the protocolized document with which the legal representation of the promoter is accredited. e) Click the “Send” button, a receipt of reception will be generated containing the folio of the procedure 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 Importers Registry, Specific Sectors Importers Registry or both, or of the sector or specific sectors of the latter was suspended, is remedied. b) The document that proves the express submission before the competent authority, as well as the proof of payment of the determined amount of the tax credit, in cases that proceed in accordance with rule 1.3.4. of the RGCE. c) To render ineffective the suspension of some sector or specific sectors of the Specific Sectors Importers Registry, in addition to what is established in subsections a) and b) above, you must comply with the requirements established in the following fractions, as applicable.
II. For the following specific sectors of Annex 10, fraction I “Importers Registry 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. Exploders”. g) Sector 8 “Machines, apparatus, devices and artifacts related to weapons and others”.
III. Specific sectors of Annex 10, fraction I “Importers Registry of Specific Sectors” of the RGCE, require:
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 key in the RFC of the current partners, shareholders, associates and legal representatives of the company and the digitized files of the protocolized instruments that prove these relationships. The partners, shareholders, associates and legal representatives must be registered and active in the RFC. In case of having partners, shareholders or associates residing abroad, not obliged to register in the RFC, provide the folio number of the request presented in My Portal through the 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 Fiscal 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 “Tax Procedures” of the RMF.

30 (Primera Sección) DIARIO OFICIAL Lunes 7 de abril de 2025

b) Sectors 14 "Steel" and 15 "Steel products", in addition to what is requested in fraction I of this section, you must attach a free-form letter signed by the legal representative declaring, under oath, the details of the goods to be imported indicating their tariff fraction and NICO.

IV. Additionally, for the following specific sectors, the following is required:

a) Sector 2 "Radioactive and nuclear", attach to your application 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:

Authorization for Acquisition and Transfer.
Authorization for Service Providers.
Operation License.
Authorization for import of specified non-nuclear material. Only for the import of graphite with nuclear grade purity that will not be used for nuclear purposes, classified in the tariff fractions and commercial identification numbers: 3801.10.01 00 and 3801.10.99 00.
Authorization for import of ionizing radiation generating equipment (X-ray equipment and/or accelerators).
Authorization for import of radioactive material.
Authorization for exemption from operation license.
Authorization for import of nuclear material.
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 form 6/LA "Request for increase or reduction of sector(s) in the Specific Sectors Importer Registry" of this Annex.

b) Sector 9 "Cigars", you must comply with the following:

Attach the file with the current health license for establishments that produce, manufacture, or import tobacco products, issued by COFEPRIS.

Be registered in Annex 11 "Catalogs of keys and brands of hand-rolled tobacco 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 Catalog of Brand Keys of Hand-rolled Tobacco of the MULTI-IEPS contained in Annex 1 "Official fiscal forms" of the RMF.

c) Sector 12 "Ethyl alcohol", in addition to what is requested in fraction III, subsection a), you must comply with the following:

Attach a free-form letter signed by the legal representative declaring, under oath, the industrial use of the goods.
Be up to date in the presentation of Annex 3 of the MULTI-IEPS, contained in Annex 1 "Official fiscal forms" of the RMF.

d) Sector 13 "Hydrocarbons and fuels", in addition to what is requested in fraction III, subsection a), you must attach:

Free-form letter signed by the legal representative declaring, under oath, the details of the goods to be imported including the tariff fraction and the NICO.
When the activity registered in the RFC is not related to the specific sector referred to in this subsection, 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.
When it concerns importation through ducts, the "Authorization for introduction or extraction of goods from national territory, through pipes, ducts, cables or other means susceptible to conducting them", issued by the ANAM.
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 storage facilities or equipment, including storage for own use or distribution of the dispensing where the goods will be received. The addresses must be registered in the RFC and have a status of "Located" or "In process of verification".
Free-form letter signed by the legal representative declaring under oath, the reason or corporate name and the key in the RFC of the person(s) who have the current 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 numeral, it also accredits 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 current permit issued by said Energy Regulatory Commission must be provided.

In the case of storage for own use, indicate only the reason or corporate name and the key in the RFC of the person(s) owner(s) of such facilities.

Lunes 7 de abril de 2025 DIARIO OFICIAL (Primera Sección) 31

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.

When it concerns hydrocarbons and petroleum products whose importation is subject to prior import permit issued by the SENER, the current prior permit.

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, Quality specifications of petroleum products", published in the DOF on August 29, 2016 and its subsequent modifications; you must accredit 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 subsection, numerals 4, 5 and 8 of this procedure form, shall be considered fulfilled, attaching the current prior permit issued by the 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 importation and exportation is subject to regulation by the Ministry of Energy" published in the DOF on December 26, 2020 and its subsequent modifications are attached.

e) Sector 14 "Steel", in addition to what is requested in fraction III, subsections 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 perform it.

For the purposes of sectors 2 "Radioactive and nuclear", 9 "Cigars", numeral 1 and 13 "Hydrocarbons and fuels", numeral 7, taxpayers who are suspended from one or more of said sectors and request reincorporation for the purposes of carrying out the reduction thereof, must present a clarification case through the SAT Portal, using the tag "REINCORPORACION_PGYSE", indicating in the subject "Reincorporation" followed by the name of the sector, attaching a free-form letter signed by the legal representative declaring, under oath, that they will no longer carry out the importation of goods from said sectors, therefore 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 form 6/LA "Request for increase or reduction of sector(s) in the Specific Sectors Importer Registry".

What is stated in the previous paragraph does not exempt from complying with the requirements established in fractions I and III of this section, as well as with the conditions described in the section "What conditions must I comply with?" of this procedure form.

What conditions must I comply with?

I. Be suspended in the Importer Registry, in the Specific Sectors Importer Registry or both, or in any of its sectors.
II. Be registered and active in the RFC.
III. Have a valid e.firma.
IV. Be up to date in the fulfillment of your tax obligations.
V. The status of the taxpayer's fiscal address must be "Located".
VI. The status of the tax mailbox must be "Validated".
VII. Have at least one customs agent whose patent is current, with a customs agency, with a customs attorney and/or with a legal representative, to carry out your foreign trade operations.
VIII. The customs patent numbers must be up to date, in accordance with the second paragraph of rule 1.2.6., second paragraph of the RGCE.
IX. Not be in the list of companies published by the SAT, 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 cases established in rule 1.3.4., third and fourth paragraphs of the RGCE, having expressly submitted to the competent authority and exhibit the payment receipt of the determined amount of the tax credit.

32 (Primera Sección) DIARIO OFICIAL Lunes 7 de abril de 2025

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. In the case of requests to lift the suspension of the Importer Registry, Specific Sectors Importer Registry or both:
a) Consult the following link:
https://wwwmat.sat.gob.mx/app/seg/faces/pages/lanzador.jsf?url=/operacion/46346/consulta-tus-solicitudes-en-el-padron-de-importadores&tipoLogeo=c&target=principal&hostServer=https://wwwmat.sat.gob.mx b) Click on the "RUN ONLINE" button. c) Enter the key in the RFC, password and captcha indicated by the system or enter with your e.firma and press send. d) Select the date of the procedure to consult. e) Verify if the procedure is resolved. f) Consult the response by selecting the "View Doc" button.

II. In the case of requests to lift the suspension of a specific sector or sectors, you must consult the response to the clarification case on the SAT Portal, with the folio number found in the receipt acknowledgment.

No.
Resolution of the Procedure or Service

I. In the case of requests to lift the suspension of the Importer Registry, Specific Sectors Importer Registry or both:
If you meet the requirements and conditions indicated in this procedure form, you will be notified of your registration in the Importer Registry, through the SAT Portal in the section for consultation of requests, contained in the following link:
https://wwwmat.sat.gob.mx/app/seg/faces/pages/lanzador.jsf?url=/operacion/46346/consulta-tus-solicitudes-en-el-padron-de-importadores&tipoLogeo=c&target=principal&hostServer=https://wwwmat.sat.gob.mx

When the application has been rejected, you will be notified and informed of the inconsistencies detected in the procedure, through the SAT Portal in the section for consultation of requests, contained in the following link:
https://wwwmat.sat.gob.mx/app/seg/faces/pages/lanzador.jsf?url=/operacion/46346/consulta-tus-solicitudes-en-el-padron-de-importadores&tipoLogeo=c&target=principal&hostServer=https://wwwmat.sat.gob.mx

II. You can consult the response to the request to lift the suspension of a specific sector or sectors, through Mi Portal, with the folio number found in the receipt acknowledgment of the clarification case.

Maximum time limit for the SAT to resolve the Procedure or Service Maximum time limit for the SAT to request additional information Maximum time limit to comply with the requested information

Fifteen days. Not applicable. Not applicable.

What document do I obtain 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 letter issued by the authority.
Not applicable.

ATTENTION CHANNELS

Inquiries and doubts
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. 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://www.sat.gob.mx/portal/public/directorio The following days and hours: Monday to Thursday from 8:30 to 16:00 hours and Friday from 8:30 to 15:00 hours.
IV. Minisite of importer and exporter registry in the following link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/index.html

Complaints and reports
I. SAT Complaints and Reports: from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports) 55 885 22 222.
II. Email: denuncias@sat.gob.mx
III. Through the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
IV. Red phones located in SAT offices.

Lunes 7 de abril de 2025 DIARIO OFICIAL (Primera Sección) 33

Additional Information

I. Any doubt, clarification or consultation related to your procedure can be made through a clarification case on the SAT Portal, accessing the following link: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal; authenticate with password or e.firma, select the option of Internet Services / Clarifications / Request; in the Service Description section, in the procedure tab, select the option "REINCORPORACION_PGIYSE_EXS" or, according to the "Quick guide for the taxpayer on the operation of clarification cases, orientation and request of procedures related to the Importer and Exporter Registry" which you can verify in the following link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaracion_2025.pdf.
For more information regarding procedures of the Importer Registry, and Sectorial Exporters, visit the minisite of the importer and exporter registry which is in 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 your doubt, clarification, or consultation, through a letter presented directly in the AGSC clerk's office, located at Avenida Hidalgo number 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, with an attention schedule from Monday to Friday from 8:30 to 14:30 hours.

II. To reduce any specific sector that you no longer need, you can request its cancellation in accordance with form 6/LA "Request for increase or reduction of sector(s) in the Specific Sectors Importer Registry", of this Annex, without the need to comply with any requirement. Any doubt, clarification or consultation related to your procedure can be made through a clarification case as specified in the previous fraction.

III. If you presented a clarification case, you can follow it up with the folio assigned to the procedure, through the SAT Portal by entering in the following link: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal, according to the following: in Mi Portal, enter your key in the RFC, password and choose "Start Session", select the option of Internet Services / Clarification / Consultation, enter the folio number of the procedure and verify the solution granted to your request.

IV. Consult your situation and that of your fiscal address on the SAT Portal, in the following link:
https://www.sat.gob.mx/portal/public/tramites/inscribete-padrones-rfc, in the "Additional information" section, click on "If you wish to consult the current fiscal information you have in the Federal Taxpayer Registry (identity data, location and fiscal characteristics), access here". In case of not being located, enter a request for address verification in Mi 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 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 service or request of procedures related to the Importer and Exporter Registry" which is in the following link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaracion_2025.pdf

V. When the information of the legal representatives, partners, shareholders, associates and other people 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 people who are part of the organizational structure of a legal entity, as well as those who have control, significant influence, command power and of legal representatives", contained in Annex 1-A "Tax 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, in the link:
http://sya.sat.gob.mx/login selecting the type of procedure "Notice Partners and Shareholders (form 295/CFF)". b) In the case of registration of one or more legal representatives, you must do it through the "Partners or Shareholders" application, in the link: http://sya.sat.gob.mx/login 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 Mi Portal, enter your RFC and password and choose "Start session", 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 key in the RFC, 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 stated.

For which you must attach the protocolized documents with which each member of the legal entity accredits their quality of legal representative, partner, shareholder, associate and other people who are part of the organizational structure in accordance with the requirements established in the current tax provisions.

VI. The tax authority will verify that the compliance opinion of the natural or legal person who promotes, as well as of the partners shareholders and legal representatives is positive, at the time of the resolution of the procedure.

34 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

Legal Basis
Articles 59, fraction IV, of the Law, 27, 29, 32-D, 69 and 69-B of the Federal Tax Code (CFF) and 82, 84 and 85 of the Regulations, “Agreement establishing the goods whose import and export is subject to regulation by the Ministry of Energy”, “NOM-016-CRE-2016, Quality specifications for petroleum products”, rules 1.2.2., 1.2.6., 1.3.3., 1.3.4. and 2.4.4. and Annex 10 of the General Rules of Foreign Trade (RGCE) and Annexes 1, 1-A and 11 of the Federal Tax Code (RMF). …

12/LA Notice for the destruction of goods owned by the Federal Tax.

Procedure
Service
Description of the Procedure or Service Amount

Files the notice to inform the authority that you will proceed with the destruction of goods deposited in authorized or concessioned supervised premises that have become property of the Federal Tax. Free Payment of duties Cost: $

Who can request the Procedure or Service? When is it filed?
Authorized or concessioned supervised premises. Five days before the date of destruction.

Where can I file it? Before the ADACE corresponding to the location where the goods are located, during business hours from 8:00 to 14:30 hours, Monday to Friday.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?
I. Go with the procedure documentation to the registry office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free-form document as proof of receipt.

What requirements must I meet?
Free-form document, in which you must state the following:
I. Indicate the location where the goods are and their material conditions.
II. Attach a copy of the official letter by which the customs authority instructs the destruction of the goods.
III. Attach list and description of the goods.
IV. Certify the physical conditions of the goods.

Under what conditions must I comply?
Not applicable.

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? Not applicable. Not applicable.

Resolution of the Procedure or Service
When you do not meet any requirement, the ADACE will reject the procedure, stating that you cannot carry out the destruction procedure until you file the notice again meeting all requirements, at least five days before the new date set to carry out the destruction.

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 Not applicable. Not applicable. Not applicable.

What document do I obtain at the end of the Procedure or Service? What is the validity of the Procedure or Service?
Proof of receipt. Not applicable.

ATTENTION CHANNELS

Inquiries and doubts Complaints and reports
I. MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for the United States and Canada.
II. Personal attention at SAT offices, located in various cities in the country, during business hours from Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.
The addresses of the offices are available at:
https://www.sat.gob.mx/portal/public/directorio
III. In the Tax Services Modules and SARE Modules, the attention schedule is adapted, so it may be from 8:30 to 14:30 hours.
IV. Via Chat: http://chat.sat.gob.mx

I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile – Cell phone application, section Complaints and Reports.
IV. On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V. Red phones located in SAT offices.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 35

Additional Information
I. The destruction must be carried out at the place indicated in the notice, on a business day and hours, whether or not the customs authority is present.
II. The ADACE will draw up a statement of facts in which the quantity, weight or volume of the goods being destroyed, description of the destruction process carried out, the entry permit numbers with which they were introduced into the territory, as well as the document reflecting the origin of the goods will be recorded.
III. In the event that the authority does not appear on the day, time and place indicated in the notice, the supervised premises personnel who carry out the destruction of the goods must draw up a statement of facts and send a copy thereof to the ADACE, within five days following that in which it was drawn up, keeping the original of the statement of facts drawn up.
IV. Authorized or concessioned supervised premises must safeguard the statement as part of their accounting for the periods established in the applicable tax provisions for such purposes.
V. When you change the destruction date, you must file a new notice at least five days in advance of the date of the next destruction process.

Legal Basis
Articles 3rd, second paragraph, 14, 14-A, and 145 of the Law, 4, fourth paragraph, 62, 205 of the Regulations, 196-A, fraction IV of the CFF and rule 2.2.6. of the RGCE. …

22/LA Requests related to the “Agreement establishing the general provisions for the import of vehicles in franchise”, published in the DOF on August 29, 2007.

Procedure
Service
Description of the Procedure or Service Amount

Files the request to obtain:
I. Authorization for the import of a vehicle in diplomatic franchise without payment of foreign trade taxes.
II. Authorization for the transfer of a vehicle imported in diplomatic franchise.
III. Authorization for the alienation of a vehicle imported in diplomatic franchise.
IV. Authorization for the import of a vehicle acquired in national territory from a company authorized by the SAT to alienate vehicles that are assembled in national territory for their export with parts subject to the fiscal deposit regime.
V. Authorization for the transfer of a vehicle acquired in national territory, of which the VAT refund had been authorized by the General Administration of Large Taxpayers of the SAT.
VI. Authorization for the alienation of a vehicle acquired in national territory, of which the VAT refund had been authorized by the General Administration of Large Taxpayers of the SAT.
VII. Authorization for the cancellation of the diplomatic franchise of a vehicle.
VIII. Authorization for the definitive import of a vehicle in franchise, by members of the Mexican Foreign Service, without payment of foreign trade taxes.
IX. Authorization to acquire a vehicle assembled by a company authorized by the SAT to alienate vehicles that are assembled in national territory for their export, by members of the Mexican Foreign Service.
X. Authorization for the alienation of a vehicle imported in diplomatic franchise, by members of the Mexican Foreign Service.

Free
Payment of duties
Cost: $

Who can request the Procedure or Service? When is it filed?
The SRE. I. For the import of a vehicle, in diplomatic franchise or for the definitive import of a vehicle in franchise, one hundred and eighty days prior to the expiration of the temporary import permit of the vehicle.
II. Prior to the transfer of a vehicle imported in diplomatic franchise, to the transfer or alienation of the vehicle acquired in national territory of which the VAT refund was authorized or to the acquisition of the vehicle assembled in national territory.
III. When you wish to carry out the alienation of a vehicle imported in diplomatic franchise or obtain the cancellation of the diplomatic franchise.
IV. Prior to the alienation of the vehicle imported in diplomatic franchise by members of the Mexican Foreign Service.

36 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

Where can I file it? Before the registry office of the ACNCE, located at Avenida Hidalgo No. 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, Monday to Friday during business hours from 8:30 to 14:30 hours.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?
File the corresponding request with the ACNCE, in accordance with the “Agreement establishing the general provisions for the import of vehicles in franchise”, published in the DOF on August 29, 2007.

What requirements must I meet?
I. Request for authorization for the import of a vehicle in diplomatic franchise without payment of foreign trade taxes:
a) Free-form document in which the following is stated:

The commercial value of the vehicle, which can be proven with the equivalent document or with the Kelley Blue Book.
Commercial description of the vehicle.
b) Form called “Diplomatic Vehicle Franchise”, duly filled out through the SRE, contained in Annex 1 of the “Agreement establishing the general provisions for the import of vehicles in franchise”, published in the DOF on August 29, 2007. c) Document in the name of the interested party, by which ownership or legal possession of the vehicle is accredited. d) Temporary vehicle import permit, valid at the time of requesting the authorization. e) Identity card issued by the SRE. f) Third-party liability insurance policy, valid at the time of requesting the authorization.

II. Request for authorization for the transfer of a vehicle imported in diplomatic franchise:
a) In addition to meeting the requirements indicated in fraction I, subsections b), c) and e) of this section, you must present the following:

Free-form document.
Request for the transfer of vehicles in national territory.
In their case, letters of authorization of previous transfers.
In relation to the requirement of fraction I, subsection c) previously specified, in case of previous transfers, the document by which ownership or legal possession of the vehicle is duly endorsed must be presented.

III. Request for authorization for the alienation of a vehicle imported in diplomatic franchise:
a) You must meet the requirements indicated in fraction I, subsections b), c) and e), as well as in fraction II, subsection a), numbers 1 and 3 of this section.

IV. Request for authorization for the import of a vehicle acquired in national territory from a company authorized by the SAT to alienate vehicles that are assembled in national territory for their export with parts subject to the fiscal deposit regime:
a) In addition to meeting the requirements indicated in fraction I, subsections a), number 2, c) and e) of this section, you must present the following:

Request to import in the corresponding franchise, a vehicle that is acquired in national territory from a company authorized by the SAT to alienate vehicles that are assembled in national territory for their export with parts subject to the fiscal deposit regime, in which the customs office through which the virtual definitive import will be carried out is indicated.
Copy of the export permit.

V. Request for authorization for the transfer of a vehicle acquired in national territory, of which the VAT refund had been authorized by the General Administration of Large Taxpayers of the SAT:
a) In addition to meeting the requirement indicated in fraction I, subsections a), number 2 and e), as well as to fraction II, subsection a), number 3 of this section, you must present the following:

Request for the transfer of vehicles for commercialization in national territory, in which the name of the holder and the acquirer, the identification data of the vehicle (brand, type, model, VIN, among others) and the applicable legal basis of the “Agreement establishing the general provisions for the import of vehicles in franchise”, published in the DOF on August 29, 2007, are indicated.
Letter of authorization of VAT refund, issued by the General Administration of Large Taxpayers of the SAT, in which the CFDI data and vehicle identification data are observed.
CFDI, recorded in the VAT refund authorization letter.

VI. Request for authorization for the alienation of a vehicle acquired in national territory, of which the VAT refund had been authorized by the General Administration of Large Taxpayers of the SAT:

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 37

a) In addition to meeting the requirements indicated in fraction I, subsections a), number 2, c) and e) of this section, you must present the following:

Request for the alienation of vehicles for commercialization in national territory.
Letter of authorization of VAT refund, issued by the General Administration of Large Taxpayers of the SAT.

VII. Request for authorization for the cancellation of the diplomatic franchise of a vehicle:
a) In addition to meeting the requirement indicated in fraction I, subsections a), number 2, b) and e) of this section, you must present the following:

Request for the cancellation of the diplomatic franchise of vehicles.
Proof of definitive return of the vehicle.
In their case, letters of alienation or transfers.
In relation to the requirement of fraction I, subsection b) previously specified, the original of the Form must be presented.

VIII. Request for authorization for the definitive import of a vehicle in franchise, by members of the Mexican Foreign Service, without payment of foreign trade taxes:
a) Free-form request document, in which the place, start and end date of the official's commission must be stated. b) Document in the name of the interested party by which ownership or legal possession of the vehicle is accredited. c) Valid vehicle temporary import permit at the time of requesting the authorization. d) Valid official identification at the time of requesting the authorization.

IX. Request for authorization to acquire a vehicle assembled by a company authorized by the SAT to alienate vehicles that are assembled in national territory for their export, by members of the Mexican Foreign Service:
a) In addition to meeting the requirements indicated in fraction VIII, subsections a), b) and d) of this section, you must present the following:

Request for the acquisition of vehicles assembled in national territory by companies authorized by the SAT, in which the customs office through which you will carry out the virtual definitive import is indicated.
Copy of the export permit.

X. Request for authorization for the alienation of a vehicle imported in diplomatic franchise, by members of the Mexican Foreign Service:
a) In addition to meeting the requirements indicated in fraction VIII, subsections a), b) and d) of this section, you must present the following:

Request for the alienation of vehicles imported in franchise.
Letter of authorization of definitive import.
Import permit.

Under what conditions must I comply?
I. Regarding the request for authorization for the alienation of a vehicle in diplomatic franchise, you must comply with the following:
a) That three years have elapsed since the authorization of the import in diplomatic franchise or before the said term as a result of the closure of the diplomatic mission or the death of the owner; or by term of the commission, provided that six months have elapsed since such authorization. b) By term of commission, the owner of the vehicle must have been accredited with the SRE for at least twelve months.

II. For the request for authorization for the import of a vehicle acquired in national territory from a company authorized by the SAT to alienate vehicles that are assembled in national territory for their export with parts subject to the fiscal deposit regime, you must indicate in the observations and permit key fields of the virtual definitive import permit the number and date of the authorization of the import in franchise.

III. For the request for authorization for the alienation of a vehicle acquired in national territory of which the VAT refund had been authorized by the General Administration of Large Taxpayers of the SAT, such authorization must have been issued within the two years prior to the request presented or before the said term, by term of the commission, provided that at least six months have elapsed since the said refund authorization.

IV. Regarding the request for authorization for the definitive import of a vehicle in franchise, by members of the Mexican Foreign Service, you must comply with the following:
a) That the interested parties have, with at least two continuous years in the performance of their official commission. b) Present the authorization before the customs office in which you intend to introduce the vehicle through your customs agent.

V. Regarding the request for authorization to acquire a vehicle assembled by a company authorized by the SAT to alienate vehicles that are assembled in national territory for their export, by members of the Mexican Foreign Service, you must indicate in the observations and key fields of the virtual definitive import permit the number and date of the authorization of the import in franchise that corresponds.

38 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

VI. Regarding the request for authorization for the alienation of a vehicle imported in diplomatic franchise, by members of the Mexican Foreign Service, two years must have elapsed from the date of payment of the definitive import permit or before the said term by term of the commission, provided that at least six months have elapsed since the date that such payment was made.

VII. Regarding the transfer of vehicles imported in diplomatic franchise, it can only be carried out between members of diplomatic, consular and international organizations, as well as their foreign personnel.

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 SRE. No.

Resolution of the Procedure or Service
The resolution letter will be delivered by the ACNCE, at the SRE offices.

What document do I obtain at the end of the Procedure or Service? What is the validity of the Procedure or Service?
Response letter. Not applicable.

ATTENTION CHANNELS

Inquiries and doubts Complaints and reports
I. MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for the United States and Canada.
II. Personal attention at SAT offices, located in various cities in the country, during business hours from Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.
The addresses of the offices are available at:
https://www.sat.gob.mx/portal/public/directorio
III. In the Tax Services Modules and Rapid Company Opening Modules, the attention schedule is adapted, so it may be from 8:30 to 14:30 hours.
IV. Via Chat: http://chat.sat.gob.mx

I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile – Cell phone application, section Complaints and Reports.
IV. On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V. Red phones located in SAT offices.

Additional Information
The maximum time for the SAT to resolve the procedure will be calculated from the compliance with all the requirements and conditions established in this procedure sheet.

Legal Basis
Articles 62, fraction I of the Law, 1, 3, fraction I, 4, 6, 9, 12, 13, 16, 20, 21, 23, 24 and Annex 1 of the “Agreement establishing the general provisions for the import of vehicles in franchise” and rules 1.2.2. and 3.3.2. of the RGCE.

23/LA Request for registration of bank accounts to make payments in foreign trade operations or notice for their modification.

Procedure
Service
Description of the Procedure or Service Amount

Files the request to register the bank accounts through which you make payments for foreign trade operations, or the notice of modification of the registered bank account information. Free Payment of duties Cost: $

Who can request the Procedure or Service? When is it filed?
Customs broker, customs attorneys, customs agency, importers and exporters.
I. When you wish to register the bank accounts through which you make payments for foreign trade operations.
II. In case of the notice of modification of the registered bank account information, within fifteen days following that in which such change is made.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 39 Where can I submit it? Before the official records office of the DGIA, located at Avenida Paseo de la Reforma No. 10, ground floor, Tabacalera neighborhood, Cuauhtémoc Borough, postal code 06030, Mexico City, during hours from Monday to Thursday from 9:00 to 18:00 hours and on Fridays from 9:00 to 15:00 hours.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Go with the documentation for the procedure to the official records office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free-form letter as proof of receipt.

What requirements must I meet?
I. For the request to register bank accounts to make payments in foreign trade operations, you must present a free-form letter, in which you indicate the following:
a) The patent number, in the case of a customs broker, or the authorization number, in the case of a customs agent, warehouse agent, or customs agency. b) The number of all bank accounts with which payments are made, as well as the name and RFC key of the bank account holder. c) The trade name or corporate name of the credit institution. d) The number of the branch and the bank branch. e) The location where each of the bank accounts is registered.
II. For the notice of modification of the registered bank account information, you must present a free-form letter, in which you indicate the data established in the previous numeral indicating which ones are modified.

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 fulfilling your tax obligations.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Will the ANAM carry out any inspection or verification to issue the resolution for this Procedure or Service? Not applicable. No.

Resolution of the Procedure or Service
The resolution of the request will be notified to you in the forms indicated in articles 134, fractions I and II, and 136 of the CFF, as applicable.

Maximum time limit for the ANAM to resolve the Procedure or Service: Thirty days for registration.
Maximum time limit for the ANAM to request additional information: Ten days for registration.
Maximum time limit to fulfill the requested information: Ten days for registration.

What document do I obtain at the end of the Procedure or Service? What is the validity of the Procedure or Service?
I. Response letter, for registration.
II. Receipt acknowledgment, for the modification notice.
Not applicable.

ATTENTION CHANNELS
Inquiries and doubts: Not applicable.
Complaints and reports:
I. Email: denuncias@anam.gob.mx
II. On the ANAM Portal: https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional information
I. Documents exhibited previously, which are valid at the time of a new request, do not need to be presented again.
II. The maximum time limit for the ANAM to resolve the registration request will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.

Legal basis
Articles 18 and 18-A of the CFF and rules 1.2.2., 1.6.2., 1.6.3., 1.6.22. and 1.7.4. of the RGCE.

40 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025 24/LA Authorization and renewal to operate customs accounts or guarantee customs accounts. Procedure Service Description of the Procedure or Service Amount Submits this request for authorization and renewal to operate customs accounts or guarantee customs accounts. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it submitted?
Credit institutions or brokerage houses.
I. When you wish to obtain authorization to operate customs accounts or guarantee customs accounts.
II. In the case of renewal, at least three months before the expiration of the previously granted authorization.

Where can I submit it? Before the official records office of the ACNCE, located at Avenida Hidalgo No. 77, Guerrero neighborhood, Cuauhtémoc Borough, postal code 06300, Mexico City, from Monday to Friday during hours from 8:00 to 14:30 hours.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Go and deliver the free-form letter and the documentation for the procedure to the official records office of the authority mentioned in the previous section.
II. Receive and keep the stamped free-form letter as proof of receipt.

What requirements must I meet?
Free-form letter, to which you must attach the following:
I. Certified copy of the resolution by which the organization and operation of a multiple banking institution is authorized, issued by the SHCP, through the Banking, Securities and Savings Unit, or the certificate of registration in the corresponding section of the National Securities Register, granted by the Board of Directors of the National Banking and Securities Commission.
II. Original and simple copy for comparison, or certified copy of the notarial power of attorney accrediting the legal representative's personality.
III. Letter in which you indicate the requirements that the importer must meet for the opening of a customs account or a guarantee customs account and the method of operation, according to the “Instruction for the Operation of Customs Accounts, Guarantee Customs Accounts and Guarantee Customs Accounts by Substitution of Precautionary Seizure” available at the following link:
https://anam.gob.mx/wp-content/uploads/2021/09/InsOpeCtasAduCtasAduGarxSusEmbPrec.pdf
IV. Draft contract for the opening of the customs account or guarantee customs account, contemplating the options for financial guarantee through deposit or contingent credit line.
V. Format of deposit certificate or guarantee that complies with what is stated in rule 1.6.28. of the RGCE.
VI. Format for request for cancellation of guarantee that complies with what is stated in rule 1.6.20. of the RGCE.
VII. List of branches or offices where customs account or guarantee customs account operations will be carried out, if applicable.
VIII. In its case, trust contract and its modifications.
IX. Copy of the letter of the last authorization granted to you to operate customs accounts or guarantee customs accounts.

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 fulfilling your tax obligations.
IV. Be a legal entity, constituted in accordance with Mexican legislation.
V. Not be found in the list of companies published by the SAT in accordance with articles 69, except for fraction VI, 69-B, fourth paragraph and 69-B Bis, ninth paragraph of the CFF.
VI. Have valid digital seal certificates, as well as not be found in any of the situations established in article 17-H Bis of the CFF, during the twelve months prior to the date of submission of the request for registration.
VII. The status of the tax mailbox must be “Validated”.
VIII. The status of the tax address must be “Located”.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 41

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Will the SAT or the ANAM carry out any inspection or verification to issue the resolution for this Procedure or Service? Contact MarcaSAT or consult the tax mailbox on the SAT Portal, by entering the following link:
https://www.sat.gob.mx
No.

Resolution of the Procedure or Service
I. The response letter will be notified through the tax mailbox, or in its case, at the address indicated for hearing and receiving notifications.
II. After three months have passed without the resolution being notified, the interested party may consider that the authority resolved negatively.

Maximum time limit for the SAT to resolve the Procedure or Service: Three months.
Maximum time limit for the SAT to request additional information: Three months.
Maximum time limit to fulfill the requested information: Ten days.

What document do I obtain at the end of the Procedure or Service? What is the validity of the Procedure or Service?
Response letter. Up to one year.

ATTENTION CHANNELS
Inquiries and doubts:
I. MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for the United States and Canada.
II. Personal attention at SAT offices, located in various cities in the country, during attention hours from Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.
The office addresses are available at:
https://www.sat.gob.mx/portal/public/directorio
III. In the Tax Services Modules and SARE Modules, during attention hours from 8:30 to 14:30 hours.
IV. Via Chat: http://chat.sat.gob.mx

Complaints and reports:
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile – Mobile application, Complaints and Reports section.
IV. On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V. Red phones located in SAT offices.

Additional information
I. The maximum time limit for the SAT to resolve the procedure will be calculated from the fulfillment of all requirements established in this procedure sheet.
II. The maximum time limit to fulfill the requested information will be calculated from the day following the notification taking effect.
If the requirement is not fulfilled within the established time limit, the request will be considered not submitted, and a new request may be submitted.

Legal basis
Articles 84-A and 86 of the Law and 18, 18-A, 19 and 37 of the CFF, rules 1.2.2., 1.6.20., 1.6.25. and 1.6.28. of the RGCE and the “Instruction for the Operation of Customs Accounts, Guarantee Customs Accounts and Guarantee Customs Accounts by Substitution of Precautionary Seizure”.

…
29/LA Request for accreditation of permanent guests before the Council.
Procedure Service
Description of the Procedure or Service Amount Submits the request when you wish to participate as an expert in the Council sessions. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it submitted?
Confederations, chambers, industrial associations and academic institutions.
Prior to the Council sessions.

Where can I submit it? Before the official records office of the ACNCE located at Avenida Hidalgo No. 77, Guerrero neighborhood, Cuauhtémoc Borough, postal code 06300, Mexico City during hours from Monday to Friday, from 8:00 to 14:30 hours.

42 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

What requirements must I meet?
I. Document in which you are designated as representative expert.
II. Curriculum of the expert who intends to be accredited, signed by hand.

What conditions must I meet?
Have specific experience and knowledge in tariff classification matters.

Resolution of the Procedure or Service
Maximum time limit for the SAT to resolve the Procedure or Service: Not applicable.
Maximum time limit for the SAT to request additional information: Not applicable.
Maximum time limit to fulfill the requested information: Not applicable.

What document do I obtain at the end of the Procedure or Service? What is the validity of the Procedure or Service?
Invitation by call via email. Not applicable.

ATTENTION CHANNELS
Inquiries and doubts:
I. MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for the United States and Canada.
II. Personal attention at SAT offices, located in various cities in the country, during attention hours from Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.
The office addresses are available at:
https://www.sat.gob.mx/portal/public/directorio
III. In the Tax Services Modules and SARE Modules, the attention hours are adapted, so it may be from 8:30 to 14:30 hours.
IV. Via Chat: http://chat.sat.gob.mx

Additional information
Not applicable.

Legal basis
Articles 47 and 48 of the Law and 18 and 18-A of the CFF and rules 1.2.2. and 1.11.1. of the RGCE.

…
42/LA Request for foreign trade goods not transferable to INDEP in the quality of assignment.
Procedure Service
Description of the Procedure or Service Amount Submits the request to receive in assignment the foreign trade goods that became property of the Federal Treasury and that are not transferable to INDEP. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it submitted?
Departments and entities of the Federal Public Administration, state public companies, their subsidiaries and affiliates, federal entities, municipalities and territorial demarcations of Mexico City, as well as the Federal Legislative and Judicial branches, through the public servant who has representation powers. When interested in receiving in assignment foreign trade goods that became property of the Federal Treasury and that are not transferable to INDEP.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 43

Where can I submit it? Before the customs office, ADACE, or ACOECE that corresponds, at the following link:
https://www.sat.gob.mx/portal/public/tramites/sistema-de-asignacion-donacion-bienes

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Enter the SAT Portal at the following link: https://www.sat.gob.mx/portal/public/tramites/sistema-de-asignacion-donacion-bienes
II. Click on the “Assignment and donation of goods system” button, subsequently in the “Steps to follow” section, click on “Assignment and donation of goods system”.
III. Enter with the RFC key and your e.firma.
IV. Click on “Request for Donation and/or Assignment”.
V. Select “Foreign Trade Goods”.
VI. Once the goods are set aside, designate the public servant with powers to, on behalf of the department and entity of the Federal Public Administration, state public company, its subsidiaries and affiliates, federal entity, municipality and territorial demarcation of Mexico City, as well as the Federal Legislative and Judicial branches, if applicable, sign the administrative act of delivery and receipt of the goods and receive them, providing their name, position, phone number and institutional email address, must have valid official identification and e.firma.

What requirements must I meet?
Submit the request for goods in the quality of assignment before the customs office, or before the ADACE or before the ACOECE that has incorporated the inventory of foreign trade goods not transferable to INDEP.

What conditions must I meet?
I. Be registered and active in the RFC.
II. Have the valid e.firma of the department and entity of the Federal Public Administration, state public company, its subsidiaries and affiliates, federal entity, municipality and territorial demarcation of Mexico City, as well as of the Federal Legislative and Judicial branches.
III. Be up to date in fulfilling your tax obligations.
IV. Cover the expenses generated at the time and on the occasion of the delivery-receipt of the goods, such as loading, unloading, transport, among others, of the assigned goods.
V. Allocate all goods for the exclusive fulfillment of your functions.
VI. Use the goods received in assignment only in national territory, in accordance with applicable legal provisions, when this does not happen and any action of fact or law is generated abroad, the beneficiary of the assignment will be responsible for all damages and losses that may be caused to the SAT.
VII. Remove the goods within the time limits established for such effects.
VIII. Submit through the “Assignment and donation system of foreign trade goods”, a report on the use and distribution of the goods, within time limits of one month or three months, as applicable in accordance with what is established in rule 2.2.4., fraction II, subsection a) of the RGCE.
IX. Disprove the possible commercialization of the assigned goods, if notified by the customs office, the ADACE, or the ACOECE.
X. Inform, if applicable, the withdrawal in time and form, in accordance with rule 2.2.4., fraction I, subsection c), second paragraph of the RGCE.

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 for this Procedure or Service? Through the “Assignment and donation system of foreign trade goods”, according to the registration folio granted by the same. No.

Resolution of the Procedure or Service
I. The result of the request will be informed through the “Assignment and donation system of foreign trade goods”, according to the registration folio granted by the same.
II. When the result is not satisfactory to your interests, you can generate a new request.

Maximum time limit for the SAT to resolve the Procedure or Service: Fifteen days.
Maximum time limit for the SAT to request additional information: Six days.
Maximum time limit to fulfill the requested information: Fifteen days.

What document do I obtain at the end of the Procedure or Service? What is the validity of the Procedure or Service?
A registration folio. Not applicable.

44 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

ATTENTION CHANNELS
Inquiries and doubts:
I. MarcaSAT: 55-62-72-27-28 and 011+52+1+87-74-48-87-28 for the United States and Canada.
II. Personal attention at SAT offices, located in various cities in the country, during attention hours from Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.
The office addresses are available at:
https://www.sat.gob.mx/portal/public/directorio
III. In the Tax Services Modules and SARE Modules, the attention hours are adapted, so it may be from 8:30 to 14:30 hours.
IV. Via Chat: http://chat.sat.gob.mx

Additional information
The beneficiary of the assigned goods may amparar the legal possession of them with the administrative act of delivery-receipt of the goods that they sign with the customs office, the ADACE, or the ACOECE, as applicable.

Legal basis
Articles 1o. and 145, fourth paragraph of the Law and 209, fraction II of the Regulation and rules 1.2.2. and 2.2.4. of the RGCE.

43/LA Request for foreign trade goods not transferable to INDEP in the quality of donation.
Procedure Service
Description of the Procedure or Service Amount Submits the request to receive in donation foreign trade goods that became property of the Federal Treasury and that are not transferable to INDEP. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it submitted?
Non-profit legal entities authorized to receive deductible donations in terms of the ISR Law, through their legal representative.
When interested in receiving in donation foreign trade goods that became property of the Federal Treasury and that are not transferable to INDEP.

Where can I submit it? Before the Customs Office, the ADACE, or the ACOECE that corresponds, at the following link:
https://www.sat.gob.mx/portal/public/tramites/sistema-de-asignacion-donacion-bienes

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Enter the SAT Portal at the following link: https://www.sat.gob.mx/portal/public/tramites/sistema-de-asignacion-donacion-bienes
II. Click on the “Assignment and donation of goods” button, subsequently in the “Steps to follow” section, click on “Assignment and donation of goods system”.
III. Enter with the RFC key and your e.firma.
IV. Click on “Request for Donation and/or Assignment”.
V. Select “Foreign Trade Goods”.
VI. Once the goods are set aside, designate the person with powers to, on behalf of the legal entity that, if applicable, sign the administrative act of delivery and receipt of the goods and receive them, providing their name, position, phone number and email address, must have valid official identification and e.firma.

What requirements must I meet?
Submit the request for goods in the quality of donation before the customs office, or before the ADACE, or before the ACOECE that has incorporated the inventory of foreign trade goods not transferable to INDEP.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 45 What conditions must I comply with?
I. Be registered and active in the RFC (Taxpayer Registry).
II. Possess a valid e.firma (electronic signature) of the non-profit legal entity authorized to receive tax-deductible donations under the Income Tax Law.
III. Possess a valid authorization to receive tax-deductible donations under the Income Tax Law, under the categories of assistance, education, or social development.
IV. Be up to date in the fulfillment of your tax obligations.
V. Cover the expenses generated at the time and by reason of the delivery-receipt of the goods, such as loading, unloading, transport, etc., of the donated goods.
VI. Dedicate the entirety of the goods exclusively to the fulfillment of the social purpose for which they were authorized.
VII. Use the goods received as donations only within national territory, in accordance with applicable legal provisions; if this does not occur and any action of fact or law arises abroad, the beneficiary of the donation will be liable for all damages and losses that may be caused to the SAT.
VIII. Remove the goods within the deadlines established for such purposes.
IX. Submit through the "Foreign Trade Goods Allocation and Donation System" a report on the use and distribution of the goods, within deadlines of one month or three months, as applicable in accordance with Rule 2.2.4., fraction II, subsection a) of the General Rules of Foreign Trade (RGCE).
X. Disprove the possible commercialization of the donated goods, if notified by the customs office, the ADACE, or the ACOECE.
XI. Inform, if applicable, the withdrawal of the request in a timely manner, in accordance with Rule 2.2.4., fraction I, subsection c), second paragraph of the RGCE.

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 "Foreign Trade Goods Allocation and Donation System", according to the registration folio granted by the same. No. Resolution of the Procedure or Service
I. The result of the request will be informed through the "Foreign Trade Goods Allocation and Donation System", according to the registration folio granted by the same.
II. When the result is not satisfactory to the interests of the applicant, you may generate a new request.

Maximum deadline for the SAT to resolve the Procedure or Service: Fifteen days.
Maximum deadline for the SAT to request additional information: Six days.
Maximum deadline to comply with the requested information: Fifteen days.

What document do I obtain at the end of the Procedure or Service? A registration folio.
What is the validity of the Procedure or Service? Not applicable.

CHANNELS OF ATTENTION
Inquiries and doubts:
I. MarcaSAT: 55-62-72-27-28 and 011+52+1+87-74-48-87-28 for the United States and Canada.
II. Personal attention at SAT offices, located in various cities in the country, during business hours Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.
The addresses of the offices are available at: https://www.sat.gob.mx/portal/public/directorio
III. In the Tax Services Modules and SARE Modules, the attention schedule is adapted, so it may be from 8:30 until 14:30 hours.
IV. Via Chat: http://chat.sat.gob.mx

Complaints and reports:
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile – Mobile application, section Complaints and Reports.
IV. On the SAT Portal: https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V. Red phones located in SAT offices.

Additional Information
The beneficiary of the donated goods may justify their legal possession with the administrative act of delivery-receipt of the goods signed with the customs office, the ADACE, or the ACOECE, as applicable.

Legal Basis
Articles 1 and 145, fourth paragraph of the Law, and 209, fraction II of the Regulation, rules 1.2.2. and 2.2.4. of the RGCE, and Annex 14 of the RMF. …

46 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025 55/LA Authorization for the importation of household goods of a permanent resident in national territory or a national who has died. Procedure Service Description of the Procedure or Service Amount Submits the request to obtain the authorization to import the household goods of a permanent resident in national territory or a national who has died, without payment of foreign trade taxes. Free Payment of duties Cost: $

Who can request the Procedure or Service? When is it submitted?
Heirs, the executor, or any other person who, in accordance with the succession process and applicable legislation, can dispose of the household goods of a permanent resident in national territory or a national who has died abroad. Prior to the importation of the household goods.

Where can I submit it? Before the clerk's office of the ACNCE, located at Avenida Hidalgo No. 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, Monday to Friday during business hours from 8:30 to 14:30 hours.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Go with the procedure documentation to the clerk's office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free writing, as a receipt of receipt.

What requirements must I comply with?
I. Free writing, in which you must state the following:
a) Regarding the deceased person abroad:
1. Name.
2. Address where they established their residence.
3. The time of residence abroad.
b) Regarding the petitioner (heirs, executor, or any other person, who in accordance with the succession process and applicable legislation, can dispose of the household goods located abroad of the deceased person abroad):
1. Name.
2. The key in the RFC.
3. Date of arrival in national territory of the household goods.
4. Inventory of goods.
5. Under oath, that the goods constituting the household goods were acquired at least six months prior to arrival in national territory.
6. Valid official identification.
7. Detailed description (brand, model, serial number, etc., where applicable) and quantity of each of the goods that make up the household goods.
II. Documents of the deceased person abroad:
a) Certified copy or original for comparison, of the document by which you prove the transmission of the goods, in your capacity as heir, executor, or any other person who, in accordance with the succession process and applicable legislation, can dispose of the household goods located abroad of the deceased person abroad. b) Copy of the official identification, issued by the authority of the country in question. c) Death certificate. d) Proof of address where they established their residence.
III. Translation of the documentation that is in a language other than Spanish.

What conditions must I comply with?
I. That the goods have been part of the household goods of the deceased person abroad.
II. That the goods have been acquired as a consequence of the succession process and applicable legislation of the deceased person abroad.
III. Be up to date in the fulfillment of your tax obligations.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 47 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 email: autorizacionesancea@sat.gob.mx No. Resolution of the Procedure or Service The response letter will be notified at the address indicated in the request or you may go to the AGJ offices to be considered notified.

Maximum deadline for the SAT to resolve the Procedure or Service: Three months.
Maximum deadline for the SAT to request additional information: One month.
Maximum deadline to comply with the requested information: Ten days.

What document do I obtain at the end of the Procedure or Service? Response letter.
What is the validity of the Procedure or Service? The corresponding fiscal year.

CHANNELS OF ATTENTION
Inquiries and doubts:
I. MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for the United States and Canada.
II. Personal attention at SAT offices, located in various cities in the country, during business hours Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.
The addresses of the offices are available at: https://www.sat.gob.mx/portal/public/directorio
III. In the Tax Services Modules and Rapid Company Opening Modules, the attention schedule is adapted, so it may be from 8:30 until 14:30 hours.
IV. Via Chat: http://chat.sat.gob.mx

Complaints and reports:
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile – Mobile application, section Complaints and Reports.
IV. On the SAT Portal: https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V. Red phones located in SAT offices.

Additional Information
I. The maximum deadline for the SAT to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.
II. It is not necessary to present the declaration certified by the Mexican consulate of the place where the deceased person resided abroad.
III. The household goods comprise the following used goods transmitted by succession: the furnishings and movable goods of a house, which serve exclusively and specifically for the ordinary use and treatment of a family; clothing; books; bookshelves; works of art or scientific, which do not constitute complete collections for the installation of art exhibitions or galleries; scientific instruments of professionals, as well as the tools of workers and artisans, provided that they are indispensable for the development of the profession, art, or trade.
The scientific instruments and tools that can be imported in the household goods cannot constitute complete equipment for the installation of laboratories, clinics, or workshops.

Legal Basis
Articles 61, fraction VII of the Law, 32-D and 37 of the CFF, and 100, 101, penultimate and last paragraph, and 104 of the Regulation, rules 1.2.2. and 3.2.9. of the RGCE, and 2.1.36. of the RMF. …

57/LA Monthly notice on the importation and sale of used vehicles.
Procedure
Service
Description of the Procedure or Service Amount Submits the notice to send the information of the importations that you carry out under the Decree regulating the definitive importation of used vehicles, published in the DOF on November 4, 2024. Free Payment of duties Cost: $

Who can request the Procedure or Service? When is it submitted?
Natural and legal persons who carry out the definitive importation of vehicles in accordance with the Decree regulating the definitive importation of used vehicles, published in the DOF on November 4, 2024. Within the first ten natural days of each month.

48 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025 Where can I submit it? In the Digital Window, through the following link:
https://www.ventanillaunica.gob.mx

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Enter https://www.ventanillaunica.gob.mx
II. Select procedures of the SHCP.
III. Select "Sending of notices" from the section "Foreign Trade Records".
IV. Choose the option "Monthly notice on importation and sale of used vehicles (Rule 3.5.7. RGCE)".
V. Enter the requested information.
VI. Attach the requested information.
VII. Sign the request.

What requirements must I comply with?
I. The name of the file will be formed by the XLS or XLSX extension, by the letters IMP, and by the first three letters of the month and the last two digits of the year being reported.
II. Indicate the price of each unit imported in the immediate previous month.
III. The data contained in the monthly files, in the following order, are:
a) First row will contain the RFC key in the first position. b) From the second row onwards, the record will consist of 23 fields separated from each other by at least one blank space, corresponding to:

First field: to the VIN or serial number of 17 positions;
Second field: to the model year of 4 positions;
Third field: to the number of cylinders;
Fourth field: to the number of doors;
Fifth field: to the value declared in customs, expressed in dollars;
Sixth field: to the amount of tariff paid;
Seventh field: to the amount paid for the DTA;
Eighth field: to the amount paid for the VAT derived from the importation;
Ninth field: to the sales value without VAT;
Tenth field: to the number of transaction identifier corresponding to the import notice, in case the notice is presented by sale of the vehicle;
Eleventh field: to the brand and model;
Twelfth field: to the number of petition;
Thirteenth field: to the form of payment;
Fourteenth field: in case of existence, to the number of circulation plates in the country of origin;
Fifteenth field: to the name recorded in the vehicle title or the name of the person to whom the property has been ceded;
Sixteenth field: to the country that issued the title of property;
Seventeenth field: to the state or province of the country that issued the title of property;
Eighteenth field: to the odometer;
Nineteenth field: to the number of the title of property;
Twentieth field: to the number of the export document;
Twenty-first field: to the form of acquiring the imported vehicle;
Twenty-second field: to the folio of the CFDI for the importation service;
Twenty-third field: to the folio of the CFDI for the subsequent sale of the imported vehicle.

What conditions must I comply with?
I. Possess a valid e.firma.
II. The taxpayer's fiscal address status must be "Located".
III. The status of the tax mailbox must be found as "Validated".
IV. Be up to date in the fulfillment of your tax obligations, through your valid positive opinion.
V. Not be found in the list of companies published by the SAT, in accordance with articles 69, penultimate paragraph, with the exception of fraction VI, and 69-B, fourth paragraph of the CFF.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 49 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? Not applicable. No. Resolution of the Procedure or Service Not applicable.

Maximum deadline for the SAT to resolve the Procedure or Service: Not applicable.
Maximum deadline for the SAT to request additional information: Not applicable.
Maximum deadline to comply with the requested information: Not applicable.

What document do I obtain at the end of the Procedure or Service? Receipt of receipt.
What is the validity of the Procedure or Service? Not applicable.

CHANNELS OF ATTENTION
Inquiries and doubts:
Via Chat: http://chat.sat.gob.mx
Complaints and reports:
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile – Mobile application, section Complaints and Reports.
IV. On the SAT Portal: https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V. Red phones located in SAT offices.

Additional Information
I. The XLS or XLSX file indicated in fraction I of the section "What requirements must I comply with?" must be attached and transmitted in the Digital Window.
II. The records must not contain additional information, such as: titles, margins, tables, or underlines.
III. The fields must not contain editing characters such as: asterisks, commas, or peso signs.
IV. The amounts corresponding to fields fifth to ninth must be expressed in numbers and without fractions of peso or dollar, as applicable.
V. When the imported vehicle is not sold in the month it is imported, a zero will be recorded in the ninth field.
VI. In the month in which the sale of the mentioned vehicle is carried out, the complete information corresponding to that unit must be provided again.
VII. When in a month you do not import or sell any vehicle, the corresponding file will carry only in the first row the RFC key in the first position, and in the second row onwards you must record the legend "N/A".

Legal Basis
Articles 35, 36, 36-A, 37, and 37-A of the Law, 2nd, fraction I, Rule 2 of the LIGIE, 32-D and 69-B of the CFF, and 8 and 9 of the Decree regulating the definitive importation of used vehicles, published in the DOF on November 4, 2024, rules 1.2.2. and 3.5.7. and Annex 22 of the RGCE.

58/LA Notice of temporary importation of goods carried out by residents abroad.
Procedure
Service
Description of the Procedure or Service Amount Submits the temporary importation notice when they are used by themselves or by persons with whom they have a labor relationship. Free Payment of duties Cost: $

Who can request the Procedure or Service? When is it submitted?
Persons residing abroad, interested in temporarily importing goods that are used directly by them or by persons with whom they have a labor relationship. Prior to the importation of the goods.

Where can I submit it? In the Digital Window, through the following link:
https://www.ventanillaunica.gob.mx

50 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025 INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Enter https://www.ventanillaunica.gob.mx
II. Select procedures of the SHCP.
III. Select "Sending of notices" from the section "Foreign Trade Records".
IV. Choose the option "Notice of temporary importation of article 106, fraction II, subsection a) of the Customs Law".
V. Enter the requested information.
VI. Attach the requested information.
VII. Sign the request.

What requirements must I comply with?
I. Valid official identification of the resident abroad or its equivalent in the country of origin, of the resident abroad who will present the request.
II. Import petition where the name of the person residing abroad and the resident in national territory are indicated.
III. Original of a letter from a resident in national territory assuming joint and several liability, in accordance with article 26, fraction VIII of the CFF, regarding tax credits that may arise from failing to fulfill the obligation to return the imported goods.
IV. State whether the temporarily imported goods will be used directly by the applicant.
V. If applicable, the documentation by which you prove the labor relationship with the person who will use the goods to be temporarily imported.
VI. Data of the address where the goods will be used.
VII. When the documentation presented is in a foreign language, you must provide its translation into Spanish.

What conditions must I comply with?
I. Vehicles cannot be the subject of this procedure.
II. The request must be presented by the resident abroad.
III. For the purposes of fraction III of the section "What requirements must I comply with?", that the resident in national territory assuming joint and several liability has the following:
a) The status of the fiscal address must be "Located". b) The status of the tax mailbox must be found as "Validated". c) Be up to date in the fulfillment of your tax obligations. d) Not be found in the list of companies published by the SAT, in accordance with articles 69, penultimate paragraph, with the exception of fraction VI, and 69-B, fourth paragraph of the CFF.

What document do I obtain at the end of the Procedure or Service? Receipt of receipt.
What is the validity of the Procedure or Service? Not applicable.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 51 Additional Information The documentation indicated in the "What requirements must I meet?" section must be digitized and transmitted through the Digital Counter. Legal Basis Articles 106 of the Law, 26, fraction VII, 69 and 69-B of the Federal Tax Code (CFF) and 152 of the Regulations and rules 1.2.2. and 4.2.2. of the General Rules of Foreign Trade (RGCE).

59/LA Notice of transfer of goods from IMMEX Program companies to third parties registered to operate in their Program to carry out submanufacturing processes and extension to remain in the facilities where the service is performed.

Procedure
Service
Description of the Procedure or Service
Amount
Submits the notice for the transfer of materials, machinery, and equipment temporarily imported for repair, maintenance, analysis, testing, calibration, or design processes, and, if applicable, extension to remain in the facilities where that service is performed. Free

Payment of Duties
Cost: $

Who can request the Procedure or Service?
IMMEX Program companies.

When is it submitted?
I. Prior to the transfer of the temporarily imported materials, machinery, and equipment.
II. Regarding extensions, before the six-month term expires, so that the goods remain in the facilities where the service is performed.

Where can I submit it?
At the Digital Counter, through the following link:
https://www.ventanillaunica.gob.mx

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?
I. Go to the page https://www.ventanillaunica.gob.mx
II. Select SHCP procedures.
III. Select "Submission of notices" from the "Foreign Trade Records" section.
IV. Choose the option "Notice of transfer of goods from IMMEX Program companies, RFC holders or Authorized Economic Operators to third parties without IMMEX Program, to carry out repair, maintenance, analysis and testing, calibration or design processes (Rule 4.3.6.)".
V. Enter the requested information.
VI. Attach the requested information.
VII. Sign the application.

What requirements must I meet?
I. IMMEX Program number of the company transferring the goods.
II. Entry number or entry numbers with which the goods were introduced.
III. Name or corporate name of the company that will perform the repair, maintenance, analysis, testing, calibration, or design processes.
IV. Address of the plant or warehouse where the repair, maintenance, analysis, testing, calibration, or design processes will be performed.
V. Description, tariff classification, and quantity according to the TIGIE of the goods that will be subject to repair, maintenance, analysis, testing, calibration, or design processes.
VI. If applicable, indicate the reason why the goods must remain in the facilities where the service is performed for more than six months.

What conditions must I meet?
I. Have a valid IMMEX Program.
II. Have a valid e.firma (electronic signature).
III. Be registered and active in the RFC (Taxpayer Registry).
IV. The taxpayer's fiscal address status must be "Located".
V. The tax mailbox status must be "Validated".
VI. Be up to date in the payment of contributions, benefits, and accessories.

52 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? Not applicable.

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
Not applicable.

Maximum term for the SAT to resolve the Procedure or Service Not applicable.

Maximum term for the SAT to request additional information Not applicable.

Maximum term to comply with the requested information Not applicable.

What document do I obtain at the end of the Procedure or Service? Receipt of receipt.

What is the validity of the Procedure or Service? Not applicable.

ATTENTION CHANNELS

Inquiries and doubts
Via Chat: http://chat.sat.gob.mx

Complaints and reports
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile – Cell phone application, Complaints and Reports section.
IV. On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V. Red phones located in SAT offices.

Additional Information
I. The transfer of goods must be backed by the receipt of this notice or by any of the documents established in articles 146 of the Law and 106, fraction II, subsection d) of the CFF, as well as in rules 2.7.7.1.1. and 2.7.7.1.2. of the RMF.
II. The materials, machinery, and equipment may remain in the facilities of the company providing the service for a term of six months.
III. The six-month term may be extended for an equal term, for the goods to remain in the facilities of the company providing the service, provided that the IMMEX Program company transmits the reason for the extension referred to in fraction VI of the "What requirements must I meet?" section.

Legal Basis
Articles 112, last paragraph of the Law; 197 of the Regulations; Articles 8 and 21 of the IMMEX Decree and rules 1.2.2. and 4.3.6. of the RGCE.

60/LA Application for registration in the Company Customs Brokerage Registry, and notices of renewal or modification thereof.

Procedure
Service
Description of the Procedure or Service
Amount
Submits the application to obtain registration in the Company Customs Brokerage Registry, or the notices of renewal or modification of the information provided when the registration was granted. Free

Payment of Duties
Cost: $8,449.00 (eight thousand four hundred forty-nine pesos 00/100 m.n.)

Who can request the Procedure or Service?
Legal entities.

When is it submitted?
I. When you wish to obtain the Company Customs Brokerage Registry.
II. When you wish to modify the information provided when the registration was granted, relating to the name or corporate name, RFC key, customs broker, customs agency, customs agent, or carriers.
III. In case of requesting renewal, it must be submitted thirty days prior to the expiration of the registration validity term.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 53

Where can I submit it?
At the Digital Counter, through the following link:
https://www.ventanillaunica.gob.mx

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?
I. Go to the following link https://www.ventanillaunica.gob.mx/vucem/index.html
II. Log in with your e.firma or your username and password.
III. In the case of applying for the Company Customs Brokerage Registry, you must do the following:
a) Select SHCP procedures. b) In the AGACE section, select "Foreign Trade Records". c) Select "Company Customs Brokerage Registry".
IV. In the case of submitting the renewal notice, you must do the following:
a) In the "Procedures" section, choose the option "Subsequent Applications". b) In the "Procedure Folio" section, enter the folio number with which the Registry was obtained. c) Select "Request Renewal".
V. Enter the requested information.
VI. Attach the requested documentation.
VII. Sign the application.

What requirements must I meet?
I. For the application for registration in the Company Customs Brokerage Registry, you must attach the following documents:
a) Articles of incorporation and their modifications, when applicable, in which you prove your predominant activity. b) Notarial instrument with which the representative or legal proxy proves that they have a general power of attorney for acts of administration and their valid official identification. c) Payment receipt of duties with the digital seal or payment proof from the respective institution, made through the electronic e5cinco scheme, where the corresponding payment is recorded. You can obtain the help sheet for the payment of duties at the following link:
https://aplicacionesc.mat.sat.gob.mx/e5cinco/ d) Document proving that the patent or authorization of the customs agent, customs agency, or customs proxy is valid. e) Report of balances of temporarily imported goods or goods subject to foreign trade operations, for a period of one month, which is within the three months prior to the date of the application for the Company Customs Brokerage Registry, in accordance with article 59, fraction I of the CFF in relation to Annex 24 of the RGCE. f) Employer registrations and certificates of all personnel registered with the IMSS, from the SUA, of the last bimonthly period prior to the date of submission of the application. g) Last declaration of withholding of ISR on salaries, as well as the proof demonstrating the payment of withheld contributions from workers. h) Payment proof downloaded in SIPARE, or in its case, the payment proof that corresponds to the SUA information of the employer-employee contributions of the last bimonthly period, prior to the submission of the application. Those proofs that contain legends stating that they have no fiscal or legal effects will not be valid to prove the requirement.
II. To modify or, if applicable, add information to be recorded in the registry or its renewal, you must do the following, as applicable:
a) Modify the name or corporate name section, attach the requirement indicated in fraction I, subsection a) of this section. b) Modify or add data of the customs proxy, customs agency, or customs agent, attach the requirement indicated in fraction I, subsection d) of this section.
III. In the case of registry renewal, in addition to complying with the requirement indicated in fraction I, subsection c) of this section, you must attach a free-form letter signed by the proxy or legal representative stating, under oath, that the circumstances under which the registration was granted have not changed and that you continue to meet the inherent requirements of the same.

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What conditions must I meet?
I. Have a valid e.firma.
II. Be up to date in the fulfillment of your tax obligations.
III. Not be on the list of companies published by the SAT, in accordance with articles 69, with the exception of fraction VI, 69-B, fourth paragraph or 69-B Bis, ninth paragraph of the CFF.
IV. Have valid digital seal certificates, as well as not be in any of the situations established in article 17-H Bis of the CFF, during the last twelve months, counted from the date of submission of the registration application.
V. The tax mailbox status must be "Validated".
VI. Have a valid IMMEX Program, or in case of not having said program, have made imports with a value greater than the amount established in articles 100, fraction II of the Law and 144, first paragraph of the Law Regulations, in relation to Annex 13 of the RGCE, or that in the initial exercise of operations you estimate making imports with a value higher than that indicated in said articles.
VII. Not be suspended from the Importers Registry, the Specific Sectors Importers Registry, or the Sectoral Exporters Registry.
VIII. Comply with the obligation to withhold and pay the ISR of the workers who perform the production process or provide services, as applicable.
In case of subcontracting specialized services or the execution of specialized works, comply with what is established in article 27, fraction V, third paragraph of the ISR Law.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service? At the following link:
https://www.ventanillaunica.gob.mx/vucem/index.html, with the folio number assigned to the procedure.

Will the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service? Yes, to obtain the registration, the authority may carry out an initial inspection visit to verify compliance with the requirements and obligations thereof.

Resolution of the Procedure or Service
I. The resolution for the registration will be notified to you through the Digital Counter.
II. You may consider that the authority resolved negatively if, after the term established for the resolution has passed, you were not notified of the same.

Maximum term for the SAT to resolve the Procedure or Service For registration in the registry: sixty days.

Maximum term for the SAT to request additional information For registration in the registry: thirty days.

Maximum term to comply with the requested information For registration in the registry: fifteen days.

What document do I obtain at the end of the Procedure or Service? Response letter or, for renewal and modification or addition, the receipt of receipt.

What is the validity of the Procedure or Service? For registration in the registry and its renewal: one year.

ATTENTION CHANNELS

Inquiries and doubts
Via Chat: http://chat.sat.gob.mx

Additional Information
I. Once the registration is obtained, you must allow at all times access to AGACE personnel to carry out supervision of compliance with the requirements and obligations.
II. If the requirement is not complied with within the established term, the registration application will be considered not submitted.
III. The maximum term for the authority to resolve the registration application will be calculated from the fulfillment of all requirements and conditions indicated in this procedure sheet.
IV. The registration will be considered renewed on the next business day following the date of the receipt of the renewal notice.

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V. To carry out the modification of the RFC key or, in its case, the modification or addition of carriers, you only need to enter the corresponding data.
VI. The authority may request information or documentation at any time, when it detects that the company has ceased to meet the necessary requirements for obtaining its registration or renewal, and in its case, it may suspend the registration thereof.
VII. In case of submitting the modification notice, or in its case, the addition of the data recorded in the registry, the corresponding receipt will be issued, which will take effect on the sixth day following its submission; in case of finding any irregularity, the authority may require you to remedy said irregularity within a term of fifteen days, and in case of non-compliance, the modification will be considered not carried out.
VIII. When as a result of the merger or spin-off of two or more companies that have authorization in the registry, a new society results, extinguishing one or more companies with authorization, the company resulting from the merger or spin-off must submit a new application to obtain the Company Customs Brokerage Registry.

Legal Basis
Articles 59, 98 and 100 of the Law, 17-H-Bis, 17-K, 28, 69, 69-B and 69-B Bis of the CFF, 40, subsection a) and penultimate paragraph of the LFD, 144, fraction III of the Regulations, and rules 7.5.1., 7.5.2. and 7.5.4. and Annex 13 of the RGCE, rules 2.1.24., 2.8.1.5. and 2.8.1.6. and Annex 19 of the RMF.

61/LA Application for registration in the Company Certification Scheme Registry and notice for its renewal.

Procedure
Service
Description of the Procedure or Service
Amount
Submits the application to obtain Registration in the Company Certification Scheme under the modalities of VAT and IEPS, Commercializer and Importer, Authorized Economic Operator, and Certified Commercial Partner, any sector, or the renewal notice. Free

Payment of Duties
Cost: $38,797.00
(thirty-eight thousand seven hundred ninety-seven pesos 00/100 m.n.)

Who can request the Procedure or Service?
Natural or legal persons.

When is it submitted?
I. When you wish to obtain Registration in the Company Certification Scheme.
II. In case of requesting renewal, it must be submitted thirty days prior to the expiration of the Registry validity.

Where can I submit it?
At the Digital Counter, through the following link:
https://www.ventanillaunica.gob.mx

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?
I. Go to the following link https://www.ventanillaunica.gob.mx/vucem/index.html
II. Log in with your e.firma or your username and password.
III. In the case of applying for Registration in the Company Certification Scheme, you must do the following:
a) Select SHCP procedures. b) In the AGACE section, select "Foreign Trade Records". c) Select "Application for Registration in the Integral Certification Scheme".
IV. In the case of submitting the renewal notice, you must do the following:
a) In the "Procedures" section, choose the option "Subsequent Applications". b) In the "Procedure Folio" section, enter the folio number with which the Registry was obtained. c) Select "Request Renewal".
V. Enter the requested information.
VI. Attach the requested documentation.
VII. Sign the application.

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What requirements must I meet?

A. For the application for registration in the Registry under the Certification of Enterprises Scheme, you must attach the following documents:

I. General Requirements:

a) Document accrediting the labor relationship of the individuals designated as operational liaisons, for example, pay stub, employment contract, or letter signed by the legal representative.

b) Employer records and certificates of all registered personnel with the IMSS, from the SUA, for the last bimonthly period prior to the date of submission of the application.

In the case of the IVA and IEPS modality, category A, you may attach the first and last pages of the certificates of at least ten workers registered with the IMSS, as well as a list containing the name and RFC key of said employees.

c) Last declaration of ISR withholdings for salaries, as well as the receipt demonstrating the payment of the withholdings from workers.

d) Payment receipt downloaded from SIPARE, or in its case, the payment receipt that corresponds with the SUA information for the worker-employer contributions for the last bimonthly period, prior to the submission of the application.

Those receipts that contain legends stating they have no fiscal or legal effects will not be valid to accredit the requirement.

e) List containing the name, denomination or trade name, and address of your clients and suppliers in the foreign country directly or indirectly linked with the customs regime for which registration is requested, with whom you carried out foreign trade operations during the last twelve months, counted from the date of submission of the application. In said list, it must be distinguished which correspond to clients and which to suppliers, and in case of having both roles, they must be declared in both.

In the case of the Commercializer and Importer modality, you may present a list containing only the name and address of your main clients and suppliers in the foreign country from the last twelve months.

In case you do not meet this requirement, you must attach a free-form letter signed by the attorney-in-fact or the legal representative, in which you declare, under oath, that you do not have clients or suppliers.

f) List containing the name and RFC key of your suppliers of inputs acquired in national territory, linked to the process under the regime for which registration is requested, from the last six months counted from the date of submission of the application.

In the case of the Commercializer and Importer modality, you may present a list containing only the name and RFC key of your main suppliers of inputs acquired in national territory.

g) Contract or title of ownership accrediting the legal use or enjoyment of the real estate or properties where the productive processes or the provision of services take place, as applicable, in which a mandatory term of at least one year of validity is established, and which has a remaining validity of at least eight months from the date of submission of the application.

In case of having a sublease contract, you must attach the main lease contract containing a validity equal to or greater than that of the sublease contract, as well as the documentation accrediting the general authorization to sublease the property.

h) Report of balances of temporary import merchandise or merchandise subject to foreign trade operations, for a period of one month, which is within the three months prior to the submission of the application, which must point out, by way of example and not limitatively, the minimum information required for the identification of the operations, for example, entry number, payment date or entry date, entry key, tariff fraction, quantity and value of the import, balance and value of the balance.

i) List of partners, shareholders, legal representatives with authority for acts of ownership, and members of the administration, who are obliged to pay taxes in Mexico.

In the case of partners or shareholders who are not obliged to pay taxes in Mexico, you must present the information established in form 139/CFF “Declaration of relationship of partners, shareholders or associates resident in the foreign country of legal entities resident in Mexico who opt not to register in the RFC (Official Form 96)”, contained in Annex 1-A of the RMF, corresponding to the current fiscal year or the last year for which they were obliged, accompanying its acknowledgment of presentation before the SAT.

When partners are also members of the board of directors or sole administrator, they must present to accredit that they are not obliged to pay taxes in the Country, only Official Form 96 with its respective acknowledgment of presentation.

Regarding the legal representative, sole administrator or members of the board of directors, you must present the documentation with which you accredit that said persons are not obliged to pay taxes in Mexico, such as, the opinion of compliance with tax obligations with the legend “No tax obligations”, certificate of residence for tax purposes of the country where they pay taxes, tax declarations of the country where they are obliged to pay taxes or passport issued by their country of origin, etc.

j) Receipt of payment of duties with the digital seal or the payment receipt of the institution in question, made through the electronic scheme e5cinco, where the corresponding payment is recorded.

You can obtain the help sheet for the payment of duties at the following link:
https://aplicacionesc.mat.sat.gob.mx/e5cinco/

Companies that have obtained their IMMEX Program from the SE for the first time within the twelve months prior to the submission of the application, may comply with the requirements indicated in letters b), c) and d) of this section, with the documentation supporting the hiring of employees and the payroll CFDIs issued to your contracted workers; likewise, you may comply with the requirement indicated in letter h), with the inventory control in accordance with article 59, fraction I of the Law in relation to Annex 24 of the RGCE.

II. IVA and IEPS Modality:

a) For category A, in addition to complying with the requirements indicated in section I of this section, you must attach the following:

In the case of temporary import for elaboration, transformation or repair in maquila programs or IMMEX export programs:

i. CFDI, title of ownership, import entries owned or contracts that support that you have the legal use or enjoyment of the machinery and equipment, with their respective CFDIs supporting the payment, to carry out the productive process or service.

In the case of those companies that intend to accredit through the group figure, said documentation must be in the name of the company with which it is part of the group.

In the case of companies that have an IMMEX Program, in the outsourcing modality, you may accredit the requirement through one of the companies that performs the manufacturing for you, for which you must present the current contract with which you accredit the provision of the service; the CFDIs, issued by the provider for the concept of payment of the service and the authorization issued by the SE, for the performance of manufacturing.

ii. Photographs of the productive plant, as well as of the productive process.

iii. In case you have declared that you carried out certificates of transfer of merchandise, you must attach two certificates of transfer of merchandise, as well as an Excel with the names and addresses of the companies to which you transferred merchandise through said certificates and the amounts in national currency.

Companies that have obtained their IMMEX Program granted by the SE during the twelve months prior to the submission of the application may not comply with this requirement.

iv. Flowchart in which you describe in detail your main productive process, in terms of value or volume of production, in which the flow of temporarily imported merchandise is shown, from the point of origin, point of entry into the country, its reception in the company, materials used with tariff fraction, storage, its integration into the productive process, performance of its productive process or service, exit point and its destination or discharge, as well as the complementary processes and services that add value to its final product (submanufacturing processes).

v. Maquila contract, sales contract, purchase order or service contract, or firm orders in force, which accredit the continuity of the export project, in said documents the trade name of the applicant must be identified, the validity of the document, the signatures of the parties and if it is in a language other than Spanish, you must accompany it with its translation into Spanish.

Companies that carry out the operations mentioned in the previous paragraph, must be in your list of foreign clients, in the case of carrying out export operations with entry key “V1”, from appendix 2 of Annex 22 of the RGCE, additionally you must attach a free-form letter signed by your legal representative in which you declare that you carry out said operations, as well as the companies with which you carry them out and at least one entry number.

Companies that import or intend to temporarily import merchandise listed in Annex II of the IMMEX Decree, or those listed in Annex 28 of the RGCE, you must attach the following:

i. Documentation with which you accredit that operations were carried out under the IMMEX Program in at least twelve months prior to the application.

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ii. Companies that are part of a group, a letter in which one of the companies that make up the group and has been operating for more than twelve months under the IMMEX Program, assumes the joint liability referred to in article 26, fraction VIII of the CFF, of the tax credits that may arise; as well as the power of attorney with which it accredits the personality of the legal representative of the company.

In the case of fiscal deposit to be subjected to the assembly and manufacturing process of vehicles for companies in the terminal automotive industry, in addition to complying with the requirements indicated in section II, letter a), numeral 1, roman numerals i, iii, iv and v of this section, you must attach the authorization for the establishment of fiscal deposit to be subjected to the assembly and manufacturing process of vehicles for companies in the terminal automotive industry in force, and not be subject to a cancellation procedure.
In the case of elaboration, transformation or repair in supervised facility or strategic supervised facility, in addition to complying with the requirements indicated in section II, letter a), numeral 1, roman numerals i, iii, iv and v of this section, you must attach the current authorization issued by the SAT for the elaboration, transformation or repair in supervised facility or strategic supervised facility.

b) For category AA, in addition to complying with the requirements indicated in section I of this section, you must attach the documentation of at least one of the following situations:

Employer records and certificates of more than one thousand employees registered with the IMSS, from the SUA, for the last twelve months.
Last tax declaration, CFDI or equivalent documents, titles of ownership or import entry with which you accredit that the value of your machinery or equipment has a value equal to or greater than $50,000,000.00 (fifty million pesos 00/100 m.n.).

In case, that you have a credit from the SAT, within the twelve months prior to the date of submission of the application, you must attach the authorization for payment in installments, in partialities or deferred, as well as the respective payment receipt.

c) For category AAA, in addition to complying with the requirements indicated in sections I and II, letter b), second paragraph of this section, you must attach the documentation of at least one of the following situations:

Employer records and certificates of more than two thousand five hundred employees registered with the IMSS, from the SUA, for the last twelve months.
Last tax declaration, CFDI or equivalent documents, titles of ownership or import entry with which you accredit that the value of your machinery or equipment has a value equal to or greater than $100,000,000.00 (one hundred million pesos 00/100 m.n.).
List of the total of your suppliers of inputs acquired in national territory or of those companies that transfer merchandise to you through virtual operations linked to the process under which you are requesting the registration and their values for the last six months.

III. For the Commercializer and Importer modality, in addition to complying with the requirements indicated in section I, except for letter b), of this section, you must attach the following:

a) Form E3 “Company Profile” contained in Annex 1 of the RGCE, for each of the installations, where foreign trade operations take place.

b) Documentation with which you accredit that you have carried out in the semester immediately prior to that in which you enter your application, imports by a value in customs not less than $300,000,000.00 (three hundred million pesos 00/100 m.n.).

IV. For the Authorized Economic Operator modality, in addition to complying with the requirements indicated in sections I and III, letter b) of this section, you must attach form E3 “Company Profile” or E8 “Strategic Supervised Facility Profile” contained in Annex 1 of the RGCE, as applicable, for each of the installations, where foreign trade operations take place, as well as with the following, as applicable:

a) For category Importer and/or Exporter, additionally you must attach the document with which you accredit that you have carried out foreign trade operations during the last two years prior to the application.

b) For category Holding Company, additionally you must attach the following:

Document issued by the SE, through which you accredit that you have been designated as a holding company to integrate the manufacturing or maquila operations of two or more controlled societies, with respect to which the holding company participates directly or indirectly in your administration, control or capital, when any of the controlled companies has such direct or indirect participation on the other controlled companies and the holding company, or when a third company, whether resident in national territory or in the foreign country, participates directly or indirectly in the administration, control or in the capital of both the holding company and the controlled societies.
List of the controlled societies, indicating their shareholding participation, their denomination or trade name, tax address, RFC key and the amount of imports and exports carried out by each of the societies.

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Diagram of the shareholding and corporate structure, as well as the public deeds, in which the shareholding participation of the holding company and the controlled societies is recorded.
Current authorization of the IMMEX Program granted by the SE.

c) For category Aircraft, additionally you must attach the following:

Current authorization of the IMMEX Program granted by the SE.
Permit from the General Directorate of Civil Aeronautics of the SICT, for the establishment of aircraft workshops, when companies carry out said processes.

d) For category SECIIT, additionally you must attach the following:

Current IMMEX Program and have the Registry in the Certification of Enterprises Scheme, modality of IVA and IEPS, in categories AA or AAA.
Favorable opinion issued by the Civil Association, Chambers or Confederation authorized in accordance with rule 7.1.9. of the RGCE, with which it accredits compliance with what is provided in the “Guidelines of the Electronic System for the Control of Temporary Import Inventories”, in accordance with rule 7.1.10. of the RGCE.
Comply with any of the following situations:

i. With section II, letter b), numeral 1 of this section.

ii. Documents with which you accredit that you have fixed assets of machinery and equipment for an amount equivalent in national currency to 30,000,000 (thirty million) dollars of the United States of America.

iii. Document with which you accredit that you quote in recognized markets in terms of article 16-C of the CFF.

In the case that you do not quote in recognized markets, you may present the documentation that demonstrates that at least 51% of your shares with voting rights, are owned directly or indirectly by a company that quotes in recognized markets.

Document with which you accredit that the means of transport that you will use for the transfer of the merchandise of import whose final destination is outside the border strip or region, have tracking systems.
Flowchart that describes the operation of your SECIIT, and that the same complies with Annex 24, section B of the RGCE and with the guidelines that the AGACE issues to that effect, as well as that the customs authority has electronic online access in a permanent and uninterrupted manner, which will be verified by the customs authority in the inspection visit; as well as a flowchart of the electronic system of corporate control of its operations.

e) For category Textile, additionally you must comply with the following:

In relation to the requirement indicated in section I, letter b) of this section, the certificates and the list will be of at least thirty employees.
In relation to the requirement indicated in section I, letter d) of this section, the receipts will be of at least thirty employees.

f) For category Strategic Supervised Facility, additionally you must attach the concession or authorization to provide the services of handling, storage and custody of foreign trade merchandise in accordance with articles 14 and 14-A of the Law.

g) For category Logistics Outsourcing, additionally you must attach the contract with which you accredit the commercial relationship, in case of having third parties for the provision of customs, storage, transfer or distribution services of foreign trade merchandise, as well as the list containing the name, denomination or trade name, RFC key and the type of Registry of each of the contracted third parties.

For partners of the program called CTPAT, they may accredit forms E3 “Company Profile” or E8 “Strategic Supervised Facility Profile” contained in Annex 1 of the RGCE, as applicable, with the following documents:

a) Validation report issued in a period not greater than three years to the date that the application is presented, through which you accredit yourself as a partner of the CBP (CTPAT) program, with certified-validated status, for each of the installations validated by CBP (CTPAT), and its corresponding translation into Spanish.

b) Documentation with which you accredit that you comply with the minimum security standards established in form E3 “Company Profile” contained in Annex 1 of the RGCE, only for the installations not validated by CBP (CTPAT).

In case of having own transport units, you may request this Registry simultaneously with the Registry in the Certification of Enterprises Scheme in the modality of Certified Commercial Partner, category Land Auto Transporter, attaching the following:

a) Form called E5 “Profile of the Land Auto Transporter”, contained in Annex 1 of the RGCE, complying with the minimum security standards.

b) Unique permit to operate private cargo transport in force issued by the SICT.

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c) Free-form statement in which you declare under oath the number of own units you have to operate private freight transport. d) Document accrediting your enrollment in the CAAT, in accordance with rule 2.4.5. of the RGCE.

V. Certified Commercial Partner Modality:
a) For the Land Auto Transporter category, in addition to meeting the requirements established in fraction I, except for subsections e) and f) of this section, you must attach the following:
1. Document accrediting that you carry out federal land auto transport operations.
2. Form designated E5 "Profile of the Land Auto Transporter" contained in Annex 1 of the RGCE, for each installation where handling, storage, and custody of foreign trade merchandise takes place, by route or by the complete network, as applicable.
3. Documentation accrediting that the means of transport you will use for the shipment of merchandise have tracking systems in accordance with what is established in the form designated E5 "Profile of the Land Auto Transporter" contained in Annex 1 of the RGCE.
4. In the case of carrier companies, the document accrediting your enrollment in the CAAT, in accordance with rule 2.4.5. of the RGCE.
5. Document accrediting two years of experience in providing freight auto transport services.
6. Valid permit, issued by the SICT, to provide the federal freight auto transport service.
7. Free-form statement in which you declare under oath the number of own or leased units you use to provide the service.
In the event of having leased units, you must attach the contract accrediting the lease of said units.
8. Contract or title of ownership accrediting the legal use or enjoyment of installations used for the safeguarding of your units and for the operation of the headquarters.
For partners of the program designated CTPAT, they may accredit the requirement indicated in numeral 2, subsection a) of this fraction, with the following documents:
1. Validation report issued within a period not exceeding three years from the date the application is presented, through which the applicant is accredited as a certified-validated partner of the CTPAT program, for each of the installations certified and validated by CBP, as well as attaching the corresponding simple translation into Spanish.
2. Documentation accrediting that you meet the minimum security standards established in the E5 "Profile of the Land Auto Transporter" form, contained in Annex 1 of the RGCE, only for the installations not validated by CBP.

b) For the Customs Broker category, in addition to meeting the requirements established in fraction I, except for subsections e), f) and g) of this section, you must attach the following:

Form designated E4 "Profile of the Customs Broker" contained in Annex 1 of the RGCE, accrediting compliance with the minimum security standards established in the cited form.
Documentation accrediting:
i. That the customs license is active and is not subject to a suspension, cancellation, extinction, or voluntary suspension process referred to in articles 164, 165 and 166 of the Law, nor has it been suspended or cancelled in the three years prior to the year in which the registration application is submitted.
ii. That you have promoted the clearance of merchandise on behalf of others in the two years prior to the year in which you apply for the Registration.
iii. In the event that one or more partnerships have been incorporated or constituted, in accordance with article 163, fraction II of the Law, repealed by Decree published in the DOF on June 25, 2018, these must have submitted the corresponding ISR declaration for the last fiscal year for which the partnership or partnerships are obligated as of the date of submission of the application.

c) For the Rail Transporter category, you must attach the following:

The requirements established in fraction I, except for subsections e) and f) of this section.
The requirements indicated in subsection a), numerals 7 and 8 of this section.
Form E9 "Profile of the Rail Transporter" contained in Annex 1 of the RGCE, for each installation where handling, storage, and custody of foreign trade merchandise takes place, by route or by the complete network, as applicable.
Concession or valid permit, issued by the SICT, to provide the freight rail transport service.
Documentation accrediting that you have own or leased units, on loan or other legal figure accrediting possession of them, which you use to provide the service.

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Documentation accrediting that the means of transport you will use for the shipment of merchandise have tracking systems in accordance with what is established in the form designated E9 "Profile of the Rail Transporter" contained in Annex 1 of the RGCE.
Documentation accrediting a minimum of two years of experience in providing freight transport services by rail, prior to the year in which you apply for the Registration of the Certification of Enterprises Scheme.

d) For the Industrial Park category, in addition to meeting the requirements established in fraction I, except for subsections e) and f) of this section, you must attach the following:

Form designated E10 "Profile of the Industrial Park" contained in Annex 1 of the RGCE, for each Industrial Park.
Document issued by SEMARNAT regarding the environmental impact of the standard "NMX-R-046-SCFI-2015, Industrial Parks-Specifications".

e) For the Authorized Warehouse category, in addition to meeting the requirements established in fraction I, except for subsections e) and f) of this section, you must attach the form designated E8 "Profile of the Authorized Warehouse", contained in Annex 1 of the RGCE, for each authorized installation.

f) For the Courier and Parcel category, additionally you must attach the following:
1. Form designated E6 "Profile of Courier and Parcel", contained in Annex 1 of the RGCE, meeting the minimum security standards established in said profile, for each of the installations where foreign trade merchandise is processed.
2. The documents accrediting that the aircraft in which documents and merchandise are transported are owned by the courier and parcel company or by any of its national or foreign parent, affiliate, or subsidiary companies.
In the event applicable, the service contract with a minimum validity of five years, and not less than one year from the date of your application, entered into directly or through your parent, affiliate, or subsidiary companies, with a concessionaire or permit holder duly authorized by the SICT, through which at least thirty aircraft are made available for dedicated use of the courier or parcel company's activities and which provides regular frequencies to the airports where said company carries out the clearance of documents or merchandise.
3. Registration of air routes or airways within national airspace with the General Directorate of Civil Aeronautics of the SICT.
4. Concession or authorization to provide handling, storage, and custody services for foreign trade merchandise in accordance with articles 14 and 14-A of the Law.
5. Financial statement report for tax purposes, corresponding to the last fiscal year for which you are obligated as of the date of submission of the application for registration in the enterprise registration scheme, in which it is accredited that you have a minimum investment in fixed assets equivalent in national currency to 1,000,000 (one million) United States dollars.
In the case of courier and parcel companies belonging to the same group, in addition to complying with the preceding paragraph, you must annex the documentation accrediting, directly or through an operating company that is part of the same group, the following:
1. Free-form statement in which you declare under oath the name or corporate name, tax address, and RFC key of each of the companies that make up the group.
2. Service contract, entered into directly or through an operating company that is part of the same group, which has a concession or permit authorized by the SICT, through which at least three aircraft are made available for exclusive use of the courier and parcel activities and which provides regular frequencies to the airports where the courier and parcel companies carry out the clearance of documents or merchandise.
3. Document accrediting that you have, directly or through a company that is part of the same group, a concession or authorization to provide handling, storage, and custody services for foreign trade merchandise in accordance with articles 14 and 14-A of the Law.
4. Diagram of the shareholding and corporate structure, as well as the public deeds, in which the shareholding participation of the applicant companies is recorded.

g) For the General Warehouse category, in addition to meeting the requirements established in fraction I, except for subsections e) and f) of this section, you must attach the following:

Form designated E11 "Profile of the General Warehouse" contained in Annex 1 of the RGCE, for each store, installation, warehouse, or branch that the general warehouse determines.
Valid authorization to provide the merchandise storage service destined to the fiscal deposit regime.

B. In the case of the registration renewal notice, you must attach a free-form statement signed by the attorney-in-fact or the legal representative declaring, under oath, that the circumstances under which the registration was granted have not changed and that you continue to meet the requirements inherent to it.

62 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

What conditions must I meet?
I. Have a valid e.firma.
II. Be up to date in fulfilling your tax obligations.
III. Comply with the obligation to withhold and pay the ISR of the workers who carry out the production process or provide services, as applicable.
In the event of subcontracting specialized services or the execution of specialized works, comply with what is established in article 27, fraction V, third paragraph of the ISR Law.
IV. Not be on the list of companies published by the SAT, in accordance with articles 69, with the exception of fraction VI, 69-B, fourth paragraph or 69-B Bis, ninth paragraph of the CFF.
V. Have valid digital seal certificates, as well as not be in any of the situations established in article 17-H Bis, of the CFF, during the last twelve months prior to the date of submission of the registration application.
VI. Have registered with the SAT the addresses where you carry out activities linked to the maquila or export program or use for the development of your economic and foreign trade activities, in terms of articles 27, section B, fractions II and III of the CFF and 29, fraction VIII of the CFF Regulations.
VII. Have updated contact means for tax mailbox purposes, in terms of article 17-K, second-to-last paragraph of the CFF.
VIII. Not be suspended from the Importers Register, the Specific Sectors Importers Register, or the Sectoral Exporters Register.
IX. That the SAT has not filed a criminal complaint or denunciation against the partners, shareholders, legal representative, or members of the administration of the applicant company, or, in its case, declaration of prejudice; during the last three years prior to the presentation of the application.
X. Keep inventory control in accordance with article 59, fraction I of the Law, in relation to Annex 24 of the RGCE.
XI. Keep accounting in electronic media and enter it monthly through the SAT portal, in accordance with article 28, fractions III and IV of the CFF and rules 2.8.1.5. and 2.8.1.6. of the RMF.
XII. The partners or shareholders, legal representative with authority for acts of domain and members of the administration, as well as attorneys-in-fact, are up to date in fulfilling their tax obligations.
XIII. The partners or shareholders, legal representatives with authority for acts of domain and members of the administration, are not linked to any company whose Registration in the Certification of Enterprises Scheme has been cancelled.
XIV. Have made the payment of the right referred to in article 40, subsection m) of the LFD, in relation to Annex 19 "Updated Amounts of the LFD" of the RMF in force on the date of submission of the application.
XV. In the case of the IVA and IEPS Modality, category A, you must accredit that you comply with the following:
a) The obligation to issue payroll CFDI for your workers, in accordance with articles 29 and 29-A of the CFF, 99 of the ISR Law, and rules 2.7.1.8. and 2.7.5.1. of the RMF. b) Necessary infrastructure to carry out the operation of the IMMEX Program, the industrial or service process, in accordance with the modality of its Program, for which the customs authority may carry out inspections at the addresses or establishments where operations are carried out at any time. c) Have temporarily imported merchandise under your IMMEX Program and returned them, during the last twelve months, at least 60% of the total value of temporary imports of inputs made in the stated period.
XVI. In the event of having previously had the Registration in the Certification of Enterprises Scheme, IVA and IEPS modality, or having guaranteed the fiscal interest of IVA and IEPS, you must be up to date in fulfilling your obligations related to Annex 30 of the RGCE.
XVII. Companies that import or intend to temporarily import merchandise listed in Annex II of the IMMEX Decree, or listed in Annex 28 of the RGCE, may not submit the registration application in the certification of enterprises scheme if they have operated for less than twelve months prior to the presentation of said application, except those that accredit being part of a group in accordance with rule 7.1.7. of the RGCE.
XVIII. In the case of the Authorized Economic Operator Modality, categories Controller and Aircraft, Textile, Strategic Authorized Warehouse, Logistics Outsourcing, you must have a Registration in the Certification of Enterprises Scheme, IVA and IEPS modality, in any of its categories.
XIX. In the case of the IVA and IEPS modality, category A, and Authorized Economic Operator modality, categories Controller, Aircraft, Textile, Logistics Outsourcing, have a valid authorization from the IMMEX Program granted by the SE.
XX. In the case of the Authorized Economic Operator Modality, category Strategic Authorized Warehouse, you must have the valid authorization of the Strategic Authorized Warehouse regime and not be subject to the start of cancellation.
XXI. In the case of the Certified Commercial Partner Modality, category Authorized Warehouse, you must have the valid authorization of the Authorized Warehouse regime and not be subject to the start of cancellation.
XXII. In the case of the Authorized Economic Operator Modality, category Logistics Outsourcing, have at least one installation for the provision of logistics services and safeguarding of foreign trade documentation.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 63

XXIII. In the case of the Authorized Economic Operator and Certified Commercial Partner Modalities, having partners of the program designated CTPAT, they must have authorized CBP (CTPAT) to exchange information with Mexico, through their CTPAT portal or the mechanism defined by the authority of said country.
XXIV. In the case of the Certified Commercial Partner Modality, category General Warehouse, you must accredit that you provided the merchandise storage service under the fiscal deposit regime, for at least two years prior to the presentation of the application.

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? In the following link:
https://www.ventanillaunica.gob.mx/vucem/index.html, with the folio number assigned to the procedure.
Yes, to obtain the registration, the authority may carry out an initial inspection visit to verify compliance with the requirements and obligations thereof.

Resolution of the Procedure or Service
I. The resolution for the registration will be notified to you through the Digital Counter.
II. You may consider that the authority resolved negatively if, after the period established for the resolution has elapsed, you were not notified of the same.

Maximum period for the SAT to resolve the Procedure or Service Maximum period for the SAT to request additional information Maximum period to comply with the requested information
I. For registration in the scheme, IVA and IEPS modalities and Commercializer and Importer, sixty days.
II. For registration in the scheme, Authorized Economic Operator modalities, categories controller, Aircraft, SECIIT, Textile and Strategic Authorized Warehouse Regime and Certified Commercial Partner, one hundred twenty days.
Not applicable. For registration in the scheme fifteen days.

What document do I obtain at the end of the Procedure or Service?
What is the validity of the Procedure or Service?
Response letter or, for renewal, the receipt acknowledgment.
I. IVA and IEPS Modality, one year.
II. Commercializer and Importer, Authorized Economic Operator and Certified Commercial Partner Modalities, two years.

ATTENTION CHANNELS
Inquiries and doubts
Complaints and denunciations
Via Chat: http://chat.sat.gob.mx
I. SAT Complaints and Denunciations: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile – Cell phone application, Complaints and Denunciations section.
IV. On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V. Red phones located in SAT offices.

Additional Information
I. Documentation presented in another language must be accompanied by its translation into Spanish.
II. The address subject to the contract or title of ownership with which the legal use or enjoyment is to be accredited must fully coincide with one of the addresses registered with the SAT.
III. Once the registration is obtained, you must allow access to AGACE personnel at all times, to carry out supervision of compliance with the requirements and obligations.
IV. Companies that have obtained their IMMEX Program from the SE for the first time during the last twelve months prior to the presentation of the Registration application, will not be subject to compliance with the requirements established in section A, fractions I, subsections e) and f), II, subsection a), numeral 1, roman numeral iii, provided that they have not had foreign trade operations.

64 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

V. The documentation presented to verify the requirement established in section A, fraction I, subsection i), fourth paragraph, must contain the full and correct name of the declared person; in the event that the document presented does not contain the name exactly as declared in the initial application, which must match the respective articles of incorporation or modification, it cannot be considered to verify said requirement.

VI. In the event of having the Registration in the Company Certification Scheme under the IVA and IEPS modality, rubric A, you may renew in rubrics AA and AAA, provided that in the renewal application you verify compliance with the requirements of the corresponding rubric, for which the authority will issue a resolution in accordance with rule 7.1.6. of the RGCE, granting for any of the aforementioned rubrics, a validity of one year.

VII. Regarding the IVA and IEPS modality, any rubric, you may verify the personnel, infrastructure, and investment amounts requirements in national territory, through the company that has the IMMEX Program, shelter modality, with which you have operated for the last three years, provided that, the company with the IMMEX Program, under the shelter modality, with which it has operated, has the Registration in the Company Certification Scheme, IVA and IEPS modality, rubric AAA and is not suspended or subject to the initiation of a cancellation procedure. You must have an IMMEX Program, obtained for the first time during the last twelve months prior to your application and attach the following documents:

a) Contract entered into, for a minimum validity of three years, with the company that has the IMMEX Program under the shelter modality.

b) Declaration, under oath, signed by the legal representative of the company that has the IMMEX Program under the shelter modality, regarding the temporality in which the applicant operated as a foreign company under its IMMEX program in shelter modality.

c) Notarial power of attorney by which the personality of the legal representative of the company with the IMMEX Program, shelter modality, is verified.

You must state the trade name or corporate name, RFC key and IMMEX program number of the company that has the IMMEX Program in the shelter modality.

VIII. Regarding the Authorized Economic Operator Modality, you must have carried out foreign trade operations during the last two years prior to the presentation of your application.

The two-year period referred to in the previous paragraph is exempted for newly created companies that are part of the same group or result from a merger or spin-off, provided that the group, the merging companies or, in the case of the spun-off company, have carried out foreign trade operations within the referred period and the company annexes to its application a document in which the merger or spin-off of the company is recorded, or well, that they verify that they are part of the same group, as established in rule 7.1.7. of the RGCE.

Likewise, newly created companies are exempted that prior to their constitution have operated during the last two years as foreign companies under another company with an IMMEX Program in shelter modality, provided they present the following documentation:

a) Declaration, under oath, signed by the legal representative of the company, indicating the number of people who have experience in foreign trade matters.

b) Contract entered into for a minimum of two years with the company that has the IMMEX Program under the shelter modality.

IX. In the event that you have the Registration in the Company Certification Scheme in the Authorized Economic Operator modality, rubric Logistics Outsourcing, and request registration in the SECIIT rubric, you must comply with the requirements established in the section "What requirements must I comply with?" contained in subsection d), fraction IV, of section A, with the exception of items 3 and 5 of said subsection, exclusively with the catalogs and modules of Annex 24, section B, of the RGCE, indicated in the guidelines that for such purposes the AGACE will issue, which will be made known on the SAT Portal; and have carried out at least 50% of the value of your foreign trade operations within the last twelve months, counted from the date of presentation of your application, with companies that have a valid registration in the SECIIT rubric.

X. The registration will be considered renewed on the next business day following the date of the receipt acknowledgment of the renewal notice.

Legal Basis
Articles 14, 14-A, 59, 100-A, 159, 163, 164, 165 and 166 of the Law, 28-A of the IVA Law, 15-A of the IEPS Law, 27 of the ISR Law, 40 LFD, 17-K, 17-H, 17-H Bis, 27, 28, 69, 69-B, 69-B Bis, and 134 of the CFF, 29 of the CFF Regulations, and rules 7.1.1., 7.1.2., 7.1.3., 7.1.4., 7.1.5., 7.1.6., 7.2.3., 7.2.4. and 7.2.5. of the RGCE, rules 2.8.1.5. and 2.8.1.6. and Annex 19 of the RMF.

62/LA Notices related to the Registration in the Company Certification Scheme.

Procedure
Service
Description of the Procedure or Service Amount

Present the notices related to the Registration in the Company Certification Scheme, as appropriate to your granted Registration:
I. Merger of a company that has the Registration in the Company Certification Scheme with one or more companies that do not have the Registration and the one that has said valid registration subsists.
II. Change in the situation regarding the document with which you verified the legal use or enjoyment of the property or properties where you carry out the production processes or the provision of services.
Free
Payment of rights
Cost: $

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 65

III. Inform that you have satisfied the observations regarding the minimum security standards indicated in the Registration resolution or that derive from any compliance supervision inspection.
IV. Modification of the information recorded in the profiles contained in Annex 1 of the RGCE, as appropriate.
V. Related to security incidents.
VI. Addition or revocation of authorized transport companies to carry out the transfer of foreign trade merchandise.
VII. Changes in the corporate system and in the SECIIT.
VIII. Registration or deregistration of third parties contracted to provide customs management, storage, transfer or distribution services of foreign trade merchandise.
IX. Addition or modification of attorneys, customs of assignment or additional, or societies to which the customs patent belongs.
X. Addition of tariff fractions to your Registration.

Who can request the Procedure or Service? When is it presented?

Companies that have the Registration in the Company Certification Scheme.
When you have obtained your Registration in the Company Certification Scheme, and you must present the notices indicated in the section "Description of the Procedure or Service", in the following timeframes:
I. For fraction I, within ten days after the merger or spin-off agreements have been registered in the Public Commerce Registry.
II. For fractions II, V and IX, within five days following counted from the corresponding circumstance.
III. For fraction III, in a period not exceeding six months regarding the resolution, or in a period not exceeding twenty days regarding a compliance supervision inspection.
IV. For fraction IV, within the month following the modification.
In the event of having carried out the opening, closing or modification of establishments and in general any place used for the performance of your activities, within the month following the presentation of the corresponding notice.
V. For fraction VI, in the month following the semester.
VI. For fraction VII, changes in the corporate systems and in the SECIIT within the period of ten days following counted from the modification.
VII. For fraction VIII, within thirty days following that they do not appear published on the SAT Portal.
VIII. For fraction X, at least one month prior to the temporary importation of the merchandise for which you present the notice.

Where can I present it? Through the Digital Window, at the following link:
https://www.ventanillaunica.gob.mx

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?
I. Enter the following link: https://www.ventanillaunica.gob.mx/vucem/index.html
II. Enter with your e.firma or your username and password.
III. In the "Procedures" section, choose the option "Subsequent Requests".
IV. In the "Procedure Folio" section, capture the number of the folio with which the Registration or renewal was obtained.
V. Select "Notice of Obligations".
VI. Select the type of notice you wish to present.
VII. Capture the requested information.
VIII. Attach the requested documentation.
IX. Sign the request.

66 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

What requirements must I comply with?
I. Free writing in which you state the type of notice you present, as well as the detail of the changes you made, as appropriate to your Registration.
a) For the addition or revocation of authorized transport companies to carry out the transfer of foreign trade merchandise, you must indicate the names and the RFC key of the transport companies that are added or revoked. b) For the registration or deregistration of third parties contracted to provide customs management, storage, transfer or distribution services of foreign trade merchandise, you must indicate the names, trade name or corporate name, the RFC key and, in case of registration, the type of Registration.
II. When the merger of a company that is registered in the Company Certification Scheme with one or more companies that do not have the Registration in the Company Certification Scheme takes place and the one that has said valid registration subsists:
a) Document with which you verify the transfer of the total fixed assets and inputs that, in case, the company receives. b) Document duly notarized where the merger is recorded with its registration slip before the Public Registry of Property and Commerce.
III. When the situation changes regarding the document with which you verified the legal use or enjoyment of the property or properties where you carry out the production processes or the provision of services, the contract or the property title, in which a forced term of at least one year of validity is established, and that has a remaining validity of at least eight months from the date of presentation of the application.
IV. To satisfy the observations regarding the minimum security standards indicated in the Registration resolution or that derive from any compliance supervision inspection, the documentation with which you verify that you have satisfied said observations.
V. To modify the information recorded in the profiles contained in Annex 1 of the RGCE, the profile format corresponding to each of the installations where you carry out foreign trade operations.
VI. Related to security incidents, the documentation that supports compliance with the minimum security standards.
VII. For changes in the corporate system and in the SECIIT, the documentation with which you verify that it complies with what is established in Annex 24, section B of the RGCE and with the guidelines that the AGACE will issue for such effect.
VIII. For the addition or modification of attorneys, customs of assignment or additional, or societies to which the customs patent belongs, in the free writing you must indicate the following:
a) For attorneys: full name, RFC key, customs in which it acts, the name of the people who have served as its attorneys and the customs before which they acted. Mentioning only those that have been added or in case they are no longer authorized as its representatives or attorneys. b) For customs: the customs of assignment and the additional customs, as well as the modification to them. c) For societies: name or corporate name and the RFC key.
IX. For the addition of tariff fractions to your Registration, you must attach the following:
a) List of tariff fractions and description of the merchandise. b) Flowchart that shows the production process that involves the merchandise for which you present the notice, which must contain at least the following:

The place of origin of the merchandise, its entry into the country and its reception at the company.
Its integration into the production process.
Performance of your production process or your service, as appropriate.
Exit point and its destination.
Complementary processes and services that add value to your final product (submanufacturing processes).

Under what conditions must I comply?
I. Have a valid e.firma.
II. Have the Registration in the Company Certification Scheme.
III. Be up to date in the fulfillment of your tax obligations.
IV. Not be found in the list of companies published by the SAT, in accordance with articles 69, with the exception of fraction VI, 69-B, fourth paragraph or 69-B Bis, ninth paragraph of the CFF.
V. Have valid digital seal certificates, as well as not be found in any of the circumstances established in article 17-H Bis, of the CFF, during the last twelve months, counted from the date of presentation of the registration application.
VI. The status of the tax mailbox must be found as "Validated".

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 67

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?

In the Digital Window through the following link:
https://www.ventanillaunica.gob.mx/vucem/index.html, with the folio number assigned to the procedure.
Not applicable.

Resolution of the Procedure or Service
Not applicable.

Maximum period for the SAT to resolve the Procedure or Service Not applicable.

Maximum period for the SAT to request additional information Not applicable.

Maximum period to comply with the requested information Twenty days.

What document do I obtain at the end of the Procedure or Service?
Receipts of procedure and acceptance.

What is the validity of the Procedure or Service?
Not applicable.

ATTENTION CHANNELS

Inquiries and doubts
Complaints and reports

Chat: http://chat.sat.gob.mx
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile – Cell phone application, Complaints and Reports section.
IV. On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V. Red phones located in SAT offices.

Additional Information
I. Documentation presented in another language must be accompanied by its translation into Spanish.
II. When the information or documentation are incomplete or present inconsistencies, the authority will require you to correct said inconsistencies in a period not exceeding twenty days, counted from the day following that the notification of the requirement takes effect.
In the event of not correcting the inconsistencies within said period, the corresponding notice will be considered not presented and the cancellation procedure of your Registration will begin.

Legal Basis
Articles 100-A of the Law, 28-A of the IVA Law, 15-A of the IEPS Law, 27 and 32-D of the CFF, rules 7.1.2., 7.1.3., 7.1.4., 7.1.5., 7.2.1., 7.2.4. and 7.2.5. of the RGCE and Annexes 24 and 30 of the RGCE.

63/LA Request for acceptance, renewal, expansion, increase or cancellation of the guarantee in IVA and IEPS matters.

Procedure
Service
Description of the Procedure or Service Amount

Present the request for the acceptance, renewal of the bond, expansion of the validity of the letter of credit, the increase of the guaranteed amount or cancellation of the guarantee in IVA and IEPS matters. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it presented?

Legal entities.
I. When you wish to obtain the acceptance, the increase of the guaranteed amount or cancellation of the guarantee.
II. In the event of requesting the renewal of the bond or the expansion of the validity of the letter of credit, you must present it within the first ten days following the twelve months in which you obtained the acceptance.

Where can I present it? In the Digital Window, through the following link:
https://www.ventanillaunica.gob.mx

68 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?
I. Enter the following link: https://www.ventanillaunica.gob.mx/vucem/index.html
II. Enter with your e.firma or your username and password.
III. In the case of requesting the acceptance of the guarantee, you must do the following:
a) Select procedures of the SHCP. b) In the AGACE section, select "Foreign Trade Registrations" c) Select "Guarantees in IVA and IEPS matters" and choose the option "Acceptance of the Guarantee in IVA and IEPS matters".
IV. In the case of requesting the renewal of the bond, the expansion of the validity of the letter of credit, increase of amount or cancellation, you must do the following:
a) In the "Procedures" section, choose the option "Subsequent Requests". b) In the "Procedure Folio" section, capture the number of the folio with which the acceptance of the guarantee was obtained. c) Select "Request cancellation" or, in case, "Request modification".
V. Capture the requested information.
VI. Attach the requested documentation.
VII. Sign the request.

What requirements must I comply with?
I. For the request for acceptance of the guarantee, you must attach the following documents:
a) Articles of incorporation and its modifications, when appropriate, in which you verify your predominant activity. b) Notarial instrument with which the representative or legal proxy verifies that it has a general power for acts of administration and a copy of its valid official identification. c) Bond policy provided by the Bond Institution or the letter of credit letterheaded by the Credit Institution. Regarding the letter of credit, a free writing must be presented before the AGACE in which you attach the letter of credit on letterhead paper of the authorized Credit Institution, as well as the documents indicated in subsections a) and b) of this fraction. d) Payroll records and certificates of the total personnel registered with the IMSS, of the SUA, of the last bimonthly period prior to the date of presentation of the application. e) Last declaration of ISR withholdings by salaries, as well as the receipt that demonstrates the payment of the withholdings contributions of the workers. f) Payment receipt downloaded in the SIPARE, or in case, the payment receipt that is in accordance with the SUA information of the worker-employer quotas of the last bimonthly period, prior to the presentation of the application. Those receipts that contain legends stating that they have no fiscal or legal effects, will not be valid to verify the requirement.
II. For the renewal of the bond, you must attach the modifying document of the renewal of the validity of the bond policy.
III. For the expansion of the validity of the letter of credit, you must attach a free writing on letterhead, in which you state that no modifying document of the expansion of the validity of the letter of credit is annexed, since it states "The validity of this Letter of Credit will be expanded automatically for additional periods of one year from the expiration date unless the Issuing Bank gives written notice to the Central Administration of Certification and International Affairs of Foreign Trade Audit, with at least sixty business days in advance of the corresponding expiration date, of its decision not to expand the validity".
IV. In the case of the increase of the guaranteed amount, you must attach the modifying document of the bond policy or of the letter of credit.
V. In the event that you subsequently obtain the Registration in the Company Certification Scheme under the IVA and IEPS modality, in any of its rubrics, you may present the request for cancellation in which you attach a free writing stating that the pending guaranteed amount in the SCCCyG, is transferred to the balance of the tax credit granted.

Under what conditions must I comply?
I. Have a valid e.firma.
II. Be up to date in the fulfillment of your tax obligations.
III. Not be found in the list of companies published by the SAT, in accordance with articles 69, with the exception of fractions II and VI, 69-B, fourth paragraph or 69-B Bis, ninth paragraph of the CFF.
IV. Have valid digital seal certificates, as well as not be found in any of the circumstances established in article 17-H Bis, of the CFF, during the last twelve months, counted from the date of presentation of the registration application.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 69

V. Have a valid program or authorization to designate merchandise under the regimes indicated in Article 28-A, first paragraph of the VAT Law and 15-A, first paragraph of the IEPS Law.

VI. The status of the tax mailbox must be "Validated".

VII. Keep accounting records in electronic media and submit them monthly through the SAT portal, in accordance with Article 28, fractions III and IV of the CFF and rules 2.8.1.5. and 2.8.1.6. of the RMF.

VIII. Be up to date in compliance with the obligations established in Annex 30 of the RGCE, in case you have previously had the Registration in the Company Certification Scheme under the VAT and IEPS modality or with a VAT and IEPS guarantee, even if this is currently valid or expired.

IX. Comply with the obligation to withhold and pay the ISR of the workers who carry out the production process or provide services, as applicable.

In the event of subcontracting specialized services or the execution of specialized works, comply with what is established in Article 27, fraction V, third paragraph of the ISR Law.

X. Have registered with the SAT the domiciles where you carry out activities linked to the Maquiladora or Export Program or use them for the development of your economic and foreign trade activities, in terms of Articles 27, section B, fractions II and III of the CFF and 29, fraction VIII of the CFF Regulations.

XI. Not be suspended from the Importers Registry, the Importers Registry of Specific Sectors or the Sectoral Exporters Registry.

XII. That the SAT has not filed a criminal complaint or denunciation against the partners, shareholders, legal representative with authority for acts of ownership or members of the administration of the requesting company or, in its case, declaration of prejudice; during the last three years prior to the presentation of the application.

XIII. Keep inventory control in accordance with Article 59, fraction I of the Law.

XIV. The partners or shareholders, legal representative with authority for acts of ownership and members of the administration are up to date in compliance with their tax obligations and are not linked to companies whose Registration in the Company Certification Scheme has been cancelled.

XV. The cancellation request will proceed when the VAT and/or IEPS that was the subject of the offered guarantee is paid, attaching the respective payment receipt or, in its case, proving that there is no pending balance subject to said guarantee.

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?

In the following link:
https://www.ventanillaunica.gob.mx/vucem/index.html, with the folio number assigned to the procedure.
No.

Resolution of the Procedure or Service
The resolution will be notified to you through the Digital Counter.

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

I. For acceptance, renewal or expansion it will be thirty days.
II. For cancellation it will be four months.

Not applicable. Fifteen days.

What document do I obtain at the end of the Procedure or Service?
What is the validity of the Procedure or Service?

Receipt of procedure. I. For the acceptance of a bond or letter of credit it will be thirty months.
II. In the case of the renewal of the bond or the expansion of the validity of the letter of credit, it will be granted for an additional period of twelve months to the accepted validity.

ATTENTION CHANNELS

Inquiries and doubts
Complaints and denunciations

Chat: http://chat.sat.gob.mx
I. SAT Complaints and Denunciations: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile – Cell phone application, Complaints and Denunciations section.
IV. On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V. Red phones located in SAT offices.

70 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

Additional Information

I. If the requirement is not complied with within the established deadline, it will be understood that the application has been withdrawn.

II. The maximum time limit for the authority to resolve the acceptance request will be calculated from the compliance with all the requirements and conditions indicated in this procedure sheet.

III. In case the renewal of the bond or the expansion of the validity of the letter of credit is not presented in time and form, the bond will be considered not renewed or the validity of the letter of credit not expanded, as applicable, and as a consequence you must request the cancellation of the guarantee.

Once cancelled, you can present again the application for acceptance of a new guarantee in terms of this sheet.

Legal Basis

Articles 28-A of the VAT Law, 15-A of the IEPS Law, 141 and 142 of the CFF, 89 and 90 of the CFF Regulations, and rules 7.4.1., 7.4.2., 7.4.4. and 7.4.10. of the RGCE.

64/LA Request for authorization to donate temporarily imported goods to the Federal Treasury.

Procedure
Service
Description of the Procedure or Service Amount

Submits the request to donate temporarily imported goods to the Federal Treasury.
Free
Payment of duties
Cost: $

Who can request the Procedure or Service? When is it presented?

Persons who had temporarily imported goods.
Up to three months before the expiration date of the temporary import.

Where can I present it?
I. Before the clerk's office of the ACNCE, located at Avenida Hidalgo No. 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City from Monday to Friday from 8:00 to 14:30 hours.
II. Before the nearest ADJ to the place where the goods to be donated are located.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?

I. Go with the procedure documentation to the clerk's office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free writing, as a receipt.

What requirements must I meet?

I. Free writing of request, in which you comply with what is established in fraction II, third paragraph of this Annex and 19 of the CFF, specifying and declaring under oath the following:
a) The causes that motivated the donation. b) The quantity of the goods for which the donation is requested (expressed in units of measurement of the TIGIE). c) The specific place where the goods for which the donation is requested are located, specifying the person or persons who have possession or custody of them. d) The national and international legal provisions to which the goods for which the donation is requested are subject. e) If the goods to be donated have been involved in any criminal procedure, for the possible commission or commission of a crime, federal and/or local. f) If the goods for which the donation is requested are up to date in compliance with their administrative, corporate, tax, environmental, customs, foreign trade and other obligations, in accordance with the national and international legal provisions applicable to them. g) That you assume responsibility for complying with and covering all obligations, commitments, consequences and/or expenses not covered or those expenses that result from an accident, force majeure or fortuitous event or those that result (in civil, administrative, commercial, criminal, tax, environmental, maritime, labor and any other nature matters), that have been generated since their importation, until the date when the corresponding authorities receive them, through a delivery receipt, for their administration and destination, in case the donation of the goods subject to the request is authorized.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 71

II. To the free writing you must attach the following:
a) Catalogs, technical sheets, labels, photographs, plans, etc. (in Spanish) that describe in detail the physical and technical characteristics and other elements that will allow the full identification of the goods for which the donation is requested. b) Document(s) that support the temporary import of the goods for which the donation is requested. c) Document(s) with which the ownership of the goods for which the donation is requested is accredited. d) Document issued by an expert in the matter, which supports the value of the goods for which the donation is requested, with a date not more than three months prior to the date of presentation of your request. e) Document issued by an expert in the matter, in which it is accredited that the goods for which the donation is requested are in good condition of use, with a date not more than three months prior to the date of presentation of your request. f) In its case, the valid documents with which compliance with the obligations referred to in fraction I, subsection f) of this section is accredited.

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 compliance with your tax obligations.
IV. That the term of the temporary import of the merchandise has not expired.
V. Have a tax mailbox.
VI. Authorization cannot be requested to donate to the Federal Treasury explosive, flammable, corrosive, polluting, radioactive or perishable goods, unless the customs authority considers that there are duly justified causes.

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?

Go to the offices of the corresponding customs authority or consult your tax mailbox.
No.

Resolution of the Procedure or Service
The resolution will be notified to you through the tax mailbox, or in person.

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

One month. Twenty-nine days. Ten days.

What document do I obtain at the end of the Procedure or Service?
What is the validity of the Procedure or Service?

Response letter. Not applicable.

ATTENTION CHANNELS

Inquiries and doubts
Complaints and denunciations

Not applicable.
I. SAT Complaints and Denunciations: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile – Cell phone application, Complaints and Denunciations section.
IV. On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V. Red phones located in SAT offices.

Additional Information

I. When any of the documents referred to in the section "What requirements must I meet?" is in a language other than Spanish, you must present the translation into Spanish.

II. The documentation to be presented in relation to the procedure can be sent through the tax mailbox or delivered at the clerk's office or management control of the corresponding customs authority.

III. The maximum time limit for the SAT to resolve the procedure will be calculated from the compliance with all the requirements and conditions established in this procedure sheet.

Legal Basis

Articles 18, 18-A and 19 of the CFF, 164 of the Regulations, and rules 1.2.2. and 3.3.18. of the RGCE.

72 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

65/LA Authorization for importation of household goods for national students and researchers.

Procedure
Service
Description of the Procedure or Service Amount

Submits the request for authorization to import household goods without paying foreign trade taxes.
Free
Payment of duties
Cost: $

Who can request the Procedure or Service? When is it presented?

National students and researchers who return to the country after residing abroad or, in the case of minors, the father or tutor of said students. Up to three months before their arrival to national territory, or within six months after their arrival to national territory.

Where can I present it?
I. Before the clerk's office of the ACNCE, located at Avenida Hidalgo No. 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City from Monday to Friday from 8:00 to 14:30 hours.
II. Before the ADJs through the tax mailbox. https://www.sat.gob.mx

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?

What requirements must I meet?

I. Free writing, in which you must state the following:
a) Name of the importer. b) Address where they established their residence abroad. c) The time of residence abroad. d) Date of arrival to national territory. e) Detailed description and quantity of the goods that make up the household goods. f) Under oath, that the merchandise was acquired at least six months before their arrival to national territory.
II. Certificate or certificates issued by the academic institutions where they carried out their studies or investigations abroad, in which it is stated that the duration of their studies was at least one year.
III. Copy of the document that accredits their arrival to national territory, in case the applicant is abroad.
IV. Copy of the passport page where the INM entry stamp to national territory is located, in case the applicant is already in national territory.
V. Translation of the documentation that is in a language other than Spanish.

What conditions must I meet?

I. Be a national student or researcher.
II. Have resided abroad for at least one year.
III. Have a valid advanced electronic signature, in case of presenting through tax mailbox.
IV. Be up to date in compliance with your tax obligations.

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?

Go to the ACNCE or consult the tax mailbox at the link:
https://wwwmat.sat.gob.mx/personas/iniciar-sesion No.

Resolution of the Procedure or Service
I. The resolution will be issued whenever all requirements are met and you will be notified in the forms indicated in Articles 134, fractions I and II and 136 of the CFF, as applicable.
II. In the case of having presented the application online, the resolution will be notified through the tax mailbox.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 73

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

Three months. One month. Ten days.

What document do I obtain at the end of the Procedure or Service?
What is the validity of the Procedure or Service?

Response letter. The validity period of the resolution is for the corresponding fiscal year.

ATTENTION CHANNELS

Inquiries and doubts
Complaints and denunciations

I. MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for the United States and Canada.
II. Personal attention in SAT offices, located in various cities in the country, in an attention schedule from Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.
The addresses of the offices are available at:
https://www.sat.gob.mx/portal/public/directorio
III. In the Tax Services Modules and Rapid Company Opening Modules, the attention schedule is adapted, so it may be from 8:30 to 14:30 hours.
IV. Chat: http://chat.sat.gob.mx

I. SAT Complaints and Denunciations: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile – Cell phone application, Complaints and Denunciations section.
IV. On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V. Red phones located in SAT offices.

Additional Information

I. The maximum time limit for the SAT to resolve the procedure will be calculated from the compliance with all the requirements and conditions established in this procedure sheet.

II. The maximum time limit for you to comply with the requested information will be from the day following the one on which the notification takes effect.

Legal Basis

Articles 61, fraction VII of the Law, 100, 101, penultimate and last paragraph, 32-D and 69-B of the CFF and 104 of the Regulations, rules 1.2.2. and 3.3.4. of the RGCE and 2.1.36. of the RMF.

…

67/LA Authorization for definitive importation without payment of foreign trade taxes, of special or permanently adapted vehicles for the needs of persons with disabilities.

Procedure
Service
Description of the Procedure or Service Amount

Submits the request to obtain authorization to import a special or permanently adapted vehicle for a person with disability without paying foreign trade taxes. Free Payment of duties Cost: $

Who can request the Procedure or Service? When is it presented?

Individuals with disabilities and non-profit legal entities authorized to receive deductible donations in terms of the ISR Law.
When you wish to obtain authorization to import a special or permanently adapted vehicle for a person with disability without paying foreign trade taxes.

Where can I present it?
I. Before the clerk's office of the ACNCE, located at Avenida Hidalgo No. 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City from Monday to Friday from 8:30 to 14:30 hours.
II. Before the corresponding ADJ to your tax domicile, through tax mailbox.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?

74 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

What requirements must I meet?
Free-form letter, to which you must attach the following:
I. Original of the document issued by the person in charge of the specialized technical establishment abroad that performed the adaptation, with its respective translation into Spanish, in which the following is clearly indicated:
a) The identification data of the vehicle (brand, model, type, and serial number). b) That the adaptation made to the vehicle is permanent, describing its characteristics and functions. c) The general data of the establishment (address, telephone, email, tax identification number) and the name of the person in charge.
II. Photographs in which it is clearly appreciated what the adaptation performed on the vehicle consists of and it is evident that it is permanent, in which the following is appreciated:
a) For acceleration and braking devices:
1. The general adaptation of the device to the vehicle.
2. The manual or electrical control system that activates the vehicle's acceleration or braking systems, if applicable, of the clutch, in such a way that it is appreciated how the device is permanently supported on the steering.
3. The panoramic view of the vehicle.
4. The view from the driver's side.
b) For ramp devices:
1. The general adaptation of the ramp.
2. The operation of the ramp (deployment sequence) and that it is not merely placed on top of the vehicle.
3. The panoramic view of the vehicle.
4. The ramp controls.
III. Original of the certificate issued by a health institution with official authorization, with an age not greater than three months, with which you accredit your disability, which must contain the following information:
a) Full name of the person with a disability. b) Description of the disability. c) Full name of the legal representative or general director of the health institution that issues the medical certificate. d) Address, telephone, and documents that accredit the corresponding registration as a health institution. The present requirement must only be attached when it concerns natural persons with a disability.
IV. Certified copy of the title of ownership (front and back), which accredits the legal possession of the vehicle. The present requirement must only be attached when it concerns natural persons with a disability.
V. Notarized articles of incorporation where you accredit that your corporate purpose is the attention of persons with disabilities.
The present requirement must only be attached when it concerns moral persons.
VI. Birth certificate, or Legal Guardianship Resolution, with which you accredit parental authority. The present requirement must only be attached in the case of natural persons under the age of majority.
VII. Translation of the documentation that is in a language other than Spanish.

Under what conditions must I comply?
I. Have any of the following personalities:
a) Natural person with a disability, which, for the purposes of this procedure, is considered a person with a disability who, due to the loss or abnormality of a psychological, physiological, or anatomical structure or function, suffers the restriction or absence of the capacity to perform an activity in the manner or within the margin considered normal for a human being. b) Moral persons, with non-profit purposes authorized to receive deductible donations in terms of the Income Tax Law.
II. That the vehicle is located outside national territory.
III. Be up to date in the fulfillment of your tax obligations.

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 email:
autorizacionesancea@sat.gob.mx or consult the tax mailbox at the link:
https://wwwmat.sat.gob.mx/personas/iniciar-sesion No.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 75

Resolution of the Procedure or Service
I. The resolution will be delivered in person by a notifier at the address indicated in the application.
II. In the case of having submitted the application online, the resolution will be delivered through the tax mailbox.

What document do I obtain at the end of the Procedure or Service?
What is the validity of the Procedure or Service?
Office of response of the authorization for the definitive import without payment of foreign trade taxes of special vehicles or adapted permanently to the needs of persons with disabilities. The validity time of the resolution is for the fiscal year that corresponds.

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
I. MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for
United States and Canada.
II. Personal attention in SAT offices, located in
different cities of the country, in an attention schedule from Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours. The addresses of the offices are available at:
https://www.sat.gob.mx/portal/public/directorio
III. In the Tax Services Modules and Modules of
Rapid Company Opening, the attention schedule is adapted, so it may be from 8:30 until 14:30 hours.
IV. Via Chat: http://chat.sat.gob.mx
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-
22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile – Mobile application, section Complaints
and Reports.
IV. On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/nueva denuncia
V. Red phones located in SAT offices.

Additional Information
I. Natural persons may import a special or adapted vehicle every four years, which they cannot alienate until the end of said period.
II. Non-profit moral persons authorized to receive deductible donations in terms of the Income Tax Law may import up to three special or adapted vehicles every four years, which they cannot alienate until the end of said period.
III. The documentation presented in another language must be accompanied by its translation into Spanish.
IV. The authorization will be granted in a maximum period of three months, counted from the date the application was duly filled out with the corresponding documentation.
V. The maximum period for the SAT to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.
VI. The maximum period to comply with the requested information will be calculated from the day following the notification takes effect.

Legal Basis
Articles 61, fraction XV, 63 and 96 of the Law, 32-D of the CFF and 105 of the Regulation, rules 1.2.2., 3.3.10. and 3.5.1. of the RGCE and 2.1.36. and 3.10.2.1. of the RMF.

68/LA Authorization of definitive import without payment of foreign trade taxes, of merchandise that allows to supply or diminish some disability. Procedure Service Description of the Procedure or Service Amount Submits the application for authorization to import merchandise that allows to supply or diminish some disability without payment of the foreign trade taxes. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it presented?
Persons with disabilities and moral persons with non-profit purposes authorized to receive deductible donations in terms of the Income Tax Law. When you wish to obtain authorization to import merchandise that allows to supply or diminish some disability without payment of the foreign trade taxes.

76 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

Where can I present it? I. Before the registry office of the ACNCE, located at Avenida Hidalgo No. 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City from Monday to Friday in a schedule from 8:30 to 14:30 hours.
II. Before the ADJ that corresponds to the taxpayer's address of the interested party, through the tax mailbox.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Go with the procedure documentation to the registry office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free-form letter, as a receipt of receipt.
IV. In its case, enter https://www.sat.gob.mx

What requirements must I meet?
Free-form letter, with which you must attach the following:
I. Brochures, catalogs, or technical information, from which it is evident how they supply or diminish your disability.
II. Detailed description (type, brand, model, serial number), for the purpose of being included in the corresponding authorization.
III. Certificate issued by a health institution with official authorization, with an age not greater than three months, with which you accredit your disability, which must contain the following information:
a) Full name of the person with a disability and the key in the RFC. b) Description of the disability. c) Full name of the legal representative or general director of the health institution that issues the medical certificate. d) Address, telephone, and the corresponding registration as a health institution. The present requirement must only be attached when it concerns natural persons with a disability.
IV. Equivalent document, issued in the name of the person with a disability or, in its case, in the name of the parents (in the case of minors with disabilities) or tutors (in the case of adults with disabilities).
The present requirement must only be attached when it concerns natural persons with a disability.
V. Notarized articles of incorporation where you accredit that your corporate purpose is the attention of persons with disabilities.
The present requirement must only be attached when it concerns moral persons.
VI. Birth certificate or Legal Guardianship Resolution, with which you accredit parental authority. The present requirement must only be attached when it concerns natural persons under the age of majority.
VII. Translation of the documentation that is in a language other than Spanish.

Under what conditions must I comply?
I. Have any of the following personalities:
a) Natural person with a disability, considered a person with a disability who, due to the loss or abnormality of a psychological, physiological, or anatomical structure or function, suffers the restriction or absence of capacity to perform an activity in the manner or within the margin considered normal for a human being, in accordance with article 61, fraction XV, second paragraph, of the Law. b) Moral persons with non-profit purposes authorized to receive deductible donations in terms of the Income Tax Law.
II. That the merchandise is located outside national territory.
III. Be up to date in the fulfillment of your tax obligations.

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 email:
autorizacionesancea@sat.gob.mx or consult the tax mailbox at the link:
https://wwwmat.sat.gob.mx/personas/iniciar-sesion No.

Resolution of the Procedure or Service
I. The resolution will be issued whenever all requirements are met and you will be notified in the forms indicated in
articles 134, fractions I and III and 136 of the CFF, as applicable.
II. In the case of having submitted the application online, the resolution will be notified to you through the tax mailbox.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 77

What document do I obtain at the end of the Procedure or Service?
What is the validity of the Procedure or Service?
Office of response. The validity time of the resolution is for the fiscal year that corresponds.

Additional Information
I. Under the coverage of this procedure sheet, merchandise that by its characteristics supply or diminish the disability and allow physical, educational, professional or social development, such as prostheses, orthoses or any other technical aid that adapts to the person's body, may be imported.
II. The authorization will be granted in a maximum period of three months, counted from the date the application was duly filled out with the corresponding documentation.
III. The maximum period for the SAT to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.
IV. The maximum period to comply with the requested information will be calculated from the day following the notification takes effect.

Legal Basis
Articles 61, fraction XV of the Law, 32-D and 69-B of the CFF and 105 of the Regulation, rules 1.2.2. and 3.3.10. of the RGCE and 2.1.36. and 3.10.2.1. of the RMF.

…

71/LA Monthly notice of transfers to carry out submanufacturing operations.
Procedure
Service
Description of the Procedure or Service Amount Submits the notice when transfers are carried out to carry out operations of submanufacturing for export. Free Payment of rights Cost: $

Who can request the Procedure or Service? When is it presented?
Companies with a valid IMMEX Program. Within the first five days of each month subsequent to having carried out the transfers.

Where can I present it? In the Digital Window, through the following link:
https://www.ventanillaunica.gob.mx

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Enter https://www.ventanillaunica.gob.mx
II. Select “Procedures of the SHCP”.
III. Select “Submission of notices” from the section “Foreign Trade Records”.
IV. Choose the option “Notice of transfer of merchandise from companies with IMMEX Program to third parties registered to operate in their Program, to carry out submanufacturing processes (rule 4.3.7.)”.
V. Enter the requested information.
VI. Attach the requested information.
VII. Sign the application.

78 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

What requirements must I meet?
I. IMMEX Program number of the company that transfers.
II. Number of the petition or of the petitions with which the merchandise was introduced.
III. Description, tariff classification and quantity according to the TIGIE of merchandise that will be the object of the submanufacturing operation.
IV. Address of the plant or warehouse where the merchandise to be transferred is located.
V. The denomination or corporate name of the person who will carry out the submanufacturing operation for export.
VI. Authorization letter or registration before the SE of the person who will carry out the submanufacturing operation for export.
VII. Address of the plant or warehouse where the submanufacturing operation will be carried out.
VIII. Commitment of the company that will carry out the submanufacturing to carry out or continue the industrial process.
IX. Acceptance of the company that will carry out the submanufacturing to assume joint liability regarding all obligations on account of the beneficiary of the regime.
X. Original of the letter from the company that will carry out the submanufacturing where it assumes joint liability, in terms of article 26, fraction VIII of the CFF, of the tax credits that may arise in the case of non-compliance with the obligation to return the merchandise.

Under what conditions must I comply?
I. Be registered and active in the RFC.
II. Have a valid IMMEX Program.
III. The tax address and the addresses where its export submanufacturing operations are carried out, are registered and active in the RFC.
IV. Have a valid e.firma.
V. The status of the taxpayer's tax address must be “Located”.
VI. The status of the tax mailbox must be “Validated”.
VII. Be up to date in the fulfillment of your tax obligations, through your valid positive opinion.
VIII. Not be found in the list of companies published by the SAT, in accordance with articles 69, second to last paragraph, with the exception of fraction VI and 69-B, fourth paragraph of the CFF.

Resolution of the Procedure or Service
Not applicable.

What document do I obtain at the end of the Procedure or Service?
What is the validity of the Procedure or Service?
Receipt of receipt. Not applicable.

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
Via Chat: http://chat.sat.gob.mx I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52- 22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile – Mobile application, section Complaints and
Reports.
IV. On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V. Red phones located in SAT offices.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 79 Additional Information
I. The documentation indicated in the section "What requirements must I meet?" must be digitized and transmitted through the Digital Counter.
II. The person carrying out the export submanufacturing operation is jointly liable with the IMMEX Program company regarding the payment of contributions, benefits, and their accessories.
Legal Basis
Articles 112 of the Law, 21 and 22 of the IMMEX Decree, 169 of the Regulation, 32-D and 69-B of the CFF, and rule 4.3.7. of the RGCE.
72/LA Request for donation of goods in cases of emergencies or natural disasters.
Procedure Service
Description of Procedure or Service Amount
Submits the request to obtain authorization to import foreign origin merchandise without payment of taxes on foreign trade, in cases of emergencies or natural disasters. Free Payment of duties Cost: $ Who can apply for the Procedure or Service? When is it submitted? The Federation, the Federal Entities, the Municipalities, the territorial demarcations of Mexico City, and their decentralized bodies or decentralized organisms; international organizations of which Mexico is a full member, provided that the purposes for which said organizations were created correspond to the activities for which authorization can be obtained to receive deductible donations for ISR. Up to three months after the occurrence of the emergency or natural disaster. Where can I submit it? Before the ACNCE, via the email address donacionesxdesastre@sat.gob.mx INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service? Send an email with your request to the email address specified in the previous section. What requirements must I meet?
I. Free writing, in which you must state the following:
a) The name, RFC key, and address of the donee, as well as the name and address of the donor. b) The legal representation of the public department, body, or organism requesting, for which you must indicate the legal basis and attach in digital document a copy of the official appointment, or a commission letter authorizing receipt of the goods, as well as a valid official identification showing name and signature, which must match the autograph signature of the request you present before the ACNCE. c) The customs office and date of entry of the goods subject to donation. d) The list of goods you wish to receive as a donation, for the attention of basic subsistence requirements in matters of food, clothing, and health, as well as for the attention of housing, education, and civil protection requirements, which shall not be subject to compliance with any non-tariff regulation or restriction. The list must specify the quantity of goods, the commercial unit of measurement according to the LIGIE, as well as the detailed description of the goods, use and function, if possible, the elements that illustrate and describe in detail the physical and technical characteristics, quantitatively and qualitatively, as well as their constituent material. e) That the donor is the legitimate owner of the goods. f) The institutional email address where you will be notified of the authorization. g) Declare under oath that the goods are located in foreign territory. h) Regarding vehicles listed in rule 3.3.14., fractions II and VII of the RGCE, you must present the title of ownership that accredits the legal ownership of the goods. i) The express commitment to the non-commercialization of the goods subject to the donation. j) Indicate the emergency or natural disaster for which the goods will be donated, as well as the places to which they will be destined, including the corresponding distribution plan.

80 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025
II. The free donation writing addressed to the ACNCE signed by the donor with an age no greater than one month, in which you must state: the name, denomination or corporate name and address of the donor, the willingness to make the donation, that the goods subject to donation are in good condition of use, the quantity, commercial unit of measurement and description of the goods subject to donation (constituent material, use or function) and indicating as recipient the Federation, the Federal Entities, the municipalities, the territorial demarcations of Mexico City, even their decentralized bodies or decentralized organisms; the international organizations of which Mexico is a full member, provided that the purposes for which said organizations were created correspond to the activities for which authorization can be obtained to receive deductible donations for ISR.
III. Likewise, you must attach an Excel file in which the information detailed in subsection d) of fraction I is broken down, which must coincide with what is stated in the free writing.
With what conditions must I comply?
I. The goods shall not be subject to non-tariff regulations and restrictions.
II. The goods must be located in foreign territory, until the ACNCE issues the response letter to the authorization request.
III. Goods whose description or quantity does not coincide with those authorized by the ACNCE may not be introduced into national territory.
IV. Be up to date in fulfilling your tax obligations.
V. The attributes of the applicant must be consistent with the basic requirement for which the donation is made and/or in its case, the legal basis granting them must be indicated.
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 email address:
donacionesxdesastre@sat.gob.mx
Not applicable.
Resolution of the Procedure or Service
If the request meets all requirements, you will receive the response letter to the authorization request, which will be sent by email; otherwise, its rejection will be informed, and it may be presented again once all requirements and conditions are met. 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 information requested Three months. One month. Ten days. What document do I obtain at the end of the Procedure or Service? What is the validity of the Procedure or Service? Response letter to the authorization request, which will be sent by email. The validity time of the resolution is for the corresponding fiscal year. ATTENTION CHANNELS Consultations and doubts Complaints and complaints
I. MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for
United States and Canada.
II. Personal attention in SAT offices, located in
diverse cities of the country, in an attention schedule from Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.
The addresses of the offices are available at:
https://www.sat.gob.mx/portal/public/directorio
III. In the Tax Services Modules and SARE Modules, the attention schedule is adapted, so it
may be from 8:30 until 14:30 hours.
IV. Via Chat: http://chat.sat.gob.mx
I. SAT Complaints and Complaints: 55-88-52-22-22 and + 55-88-52-
22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile – Cell phone application, Complaints and
Complaints section.
IV. On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/nuevadenuncia
V. Red phones located in SAT offices.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 81 Additional Information
I. The information established in the section "What requirements must I meet?" of this procedure sheet must be attached as a digital document to the same and must be a faithful copy of the original.
II. The maximum time limit for the SAT to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.
III. All documentation required for this procedure must be in Spanish.
Legal Basis
Article 61, fraction XVII of the Law and 18, 18-A, 19 and 32-D of the CFF, rules 1.2.2., 1.3.1. and 3.3.14. and Annex 27 of the RGCE and rule 2.1.36. of the RMF.
73/LA Authorization of a second or subsequent household shipments of a permanent resident in national territory or national.
Procedure Service
Description of Procedure or Service Amount
Submits the request to obtain authorization to import a second household shipment belonging to permanent residents in national territory or national without payment of the IGI, without it being necessary to present the certificate issued by the Mexican consulate of the place where he resided. Free Payment of duties Cost: $ Who can apply for the Procedure or Service? When is it submitted? Permanent residents. Once one year has passed since the importation of the first household shipment. Where can I submit it? Before the parts office of the ACNCE, located at Avenida Hidalgo No. 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City from Monday to Friday in a schedule of 8:30 to 14:30 hours. INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Go with the procedure documentation to the parts office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free writing, as an acknowledgment of receipt.
What requirements must I meet?
I. Free writing, in which you must state the following:
a) Name of the permanent resident and the RFC key. b) Country where he established his residence abroad, attaching supporting documentation of said situation such as rental contract, payment of services, among others. c) Address in national territory and supporting documentation such as rental contract, payment of services, among others. d) Date of entry of the goods into national territory. e) Date of entry of the permanent resident into national territory and supporting documentation, such as air tickets, passport, among others. f) Detailed description of each of the goods that make up the household shipment, such as: number, brand, model, serial number, among others. g) Under oath, that the goods that make up your household shipment, are composed of articles used and are exclusively for personal use.
II. Present invoices or documents that accredit having acquired the goods at least six months before
the request to enter the household shipment to the rest of the country. In case of not having the same, declare under oath that the goods were acquired at least six months before the request to enter the household shipment to the rest of the country.
III. Document with which you accredit your status of permanent residence status issued by the INM.
IV. Copy of the definitive import petition of the previous household shipment and of the declaration certified by the
Mexican consulate.
V. Translation of the documentation that is in a language other than Spanish.
For the case of fractions I, subsection b) and e), II and III you may present original or certified copy, as well as simple legible copy for comparison. With what conditions must I comply?
I. Have the status of permanent residence.
II. Be up to date in fulfilling your tax obligations.

82 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025 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 email address:
autorizacionesancea@sat.gob.mx
No.
Resolution of the Procedure or Service
The resolution of the request will be notified to you in the forms indicated in articles 134, fractions I and III and 136 of the CFF, as appropriate. 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 information requested Three months. One month. Ten days. What document do I obtain at the end of the Procedure or Service? What is the validity of the Procedure or Service? Response letter. The validity time of the resolution is for the corresponding fiscal year. ATTENTION CHANNELS Consultations and doubts Complaints and complaints
I. MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for
United States and Canada.
II. Personal attention in SAT offices, located in
diverse cities of the country, in an attention schedule from Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.
The addresses of the offices are available at:
https://www.sat.gob.mx/portal/public/directorio
III. In the Tax Services Modules and Rapid Company Opening Modules the attention schedule
is adapted, so it may be from 8:30 until
14:30 hours.
IV. Via Chat: http://chat.sat.gob.mx
I. SAT Complaints and Complaints: 55-88-52-22-22 and + 55-88-52-
22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile – Cell phone application, Complaints and
Complaints section.
IV. On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/nuevadenuncia
V. Red phones located in SAT offices.
Additional Information
I. If the requirement is not fulfilled within the established deadline, the request will be considered not presented, and a new request may be presented.
II. The maximum time limit for the SAT to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.
III. The maximum time limit to comply with the information requested will be calculated from the day following the notification taking effect.
Legal Basis
Articles 61, fraction VII of the Law and 100 and 101, second paragraph of the Regulation and rules 1.2.2. and 3.3.15. of the RGCE and
2.1.36. of the RMF.
74/LA Authorization of entry of household shipment for residents in the border strip or region to the rest of the country.
Procedure Service
Description of Procedure or Service Amount
Submits the request for authorization to enter household shipment proceeding from the border region or strip without payment of the IGI.
Free
Payment of duties
Cost: $
Who can apply for the Procedure or Service? When is it submitted?
Residents in the border strip or region. When you need to enter the household shipment from the border region or strip to populations of the rest of the country, provided that you have resided for more than one year in the region or border strip.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 83 Where can I submit it? Before the parts office of the ACNCE in person, located at Avenida Hidalgo No. 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City from Monday to Friday in a schedule of 8:30 to 14:30 hours, or by tax mailbox https://www.sat.gob.mx before the ADJ that corresponds to the fiscal address of the applicant. INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Go with the procedure documentation to the parts office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free writing, as an acknowledgment of receipt.
IV. In its case, enter through the link: https://wwwmat.sat.gob.mx/personas/iniciar-sesion
What requirements must I meet?
I. Free writing, in which you must state the following:
a) Name of the resident in the border region or strip and the RFC key. b) Address where he established his residence in the border region or strip and supporting documentation of the same. c) Date of exit from the border region or strip. d) Detailed description of each of the goods that make up the household shipment, such as: number, brand, model, serial number, among others. e) Address and place where you will establish your residence in the rest of the national territory. f) Under oath, the following:

That the goods that make up your household shipment, are composed of articles used and are
exclusively for personal use.
That the goods were acquired at least six months before the request to enter the household
shipment to the rest of the country.
II. Present various documentation through which you prove having resided for more than one year in the region or
border strip, such as rental contracts, payment of electricity, water, property tax, telephone, among others.
III. In its case, present invoices or documents that accredit having acquired the goods at least six
months before the request to enter the household shipment to the rest of the country.
IV. In its case, present copy of the definitive import petition of the household shipment to the border strip or region.
V. Valid official identification, in which the signature of the applicant is observed.
In the case that the procedure is presented before the ACNCE, you must annex to the documentation referred to in this
section, the following:
For the case of fractions I, subsection b), II and V, you may present original or certified copy as well as simple legible copy for comparison. With what conditions must I comply?
I. Have been a resident in the border strip or region for more than one year.
II. Be up to date in fulfilling your tax obligations.
III. Have a valid e.firma, in case of presenting via tax mailbox.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service? Will the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service? Consult the tax mailbox at the link:
https://wwwmat.sat.gob.mx/personas/iniciar-sesion No.
Resolution of the Procedure or Service
I. The resolution will be issued whenever you comply with all requirements and. you will be notified in the forms indicated in
articles 134, fractions I and III and 136 of the CFF, as appropriate.
II. In the case of having presented the request online, the resolution will be notified through the tax mailbox.
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 information requested Three months. One month. Ten days. What document do I obtain at the end of the Procedure or Service? What is the validity of the Procedure or Service? Response letter to the request for authorization of entry of household shipment for residents in the border strip or region without payment of the IGI to the rest of the country. The validity time of the resolution is for the corresponding fiscal year.

84 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

ATTENTION CHANNELS

Inquiries and doubts
I. MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for the United States and Canada.
II. Personal attention at SAT offices, located in various cities in the country, with attention hours from Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.
The addresses of the offices are available at:
https://www.sat.gob.mx/portal/public/directorio
III. At the Tax Services Modules and Rapid Company Opening Modules, the attention schedule is adapted, so it may be from 8:30 until 14:30 hours.
IV. Via Chat: http://chat.sat.gob.mx

Complaints and reports
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile – Mobile application, Complaints and Reports section.
IV. On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V. Red phones located in SAT offices.

Additional Information
I. The procedure will take effect from the date of receipt of the application in accordance with the means of presentation.
II. If the requirement is not complied with within the established deadline, the application will be considered not submitted, and a new application may be submitted.
III. The maximum deadline for SAT to resolve the procedure will be calculated from the compliance with all requirements and conditions established in this procedure sheet.
IV. The maximum deadline to comply with the requested information will be calculated from the day following the notification takes effect.

Legal Basis
Articles 61, fraction VIII and 142 of the Law, 32-D and 69-B of the CFF and 100 and 194 of the Regulation and rules 1.2.2. and 3.4.2. of the RGCE and 2.1.36. of the RMF.

…

77/LA Request for authorization to extend the period of stay of goods temporarily imported under ATA Carnets.

Procedure
Service
Description of the Procedure or Service Amount Submits the request for authorization to extend the period of stay of goods temporarily imported under an ATA Carnet. Free Payment of duties Cost: $

Who can request the Procedure or Service?
When is it submitted?
The guaranteeing association of the ATA Carnet in Mexico, at the request of its holder.
Before the expiration of the six-month period of temporary importation.

Where can I submit it?
Before the registry office of the ACAJACE, located at Avenida Hidalgo number 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, with attention hours from Monday to Friday from 8:00 to 14:30 hours.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What requirements must I meet?
I. Free document, in which you must state:
a) Agreement that will cover the ATA Carnet:

Customs Agreement for the Temporary Importation of Professional Equipment.
Customs Agreement on Facilities Granted to the Importation of Goods Intended to be Presented or Used in an Exhibition, Fair, Congress or Similar Event.
International Agreement to Facilitate the Importation of Commercial Samples and Advertising Material.
b) Date of entry of the goods. c) Deadline for export. d) Date until which the extension is requested. e) Causes that motivate the extension of the period of the temporarily imported goods.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 85 d) Date until which the extension is requested. e) Causes that motivate the extension of the period of the temporarily imported goods.
II. Certified copy of the notarial instrument, from which it is evident that the person signing the application is authorized to carry out the corresponding procedures before the respective authority.
III. Copy of the official identification of the person signing the application.
IV. Copy of the letter from the holder of the ATA Carnet addressed to the Mexican guaranteeing association, requesting the extension.
V. Copy of the documentation by which the guarantee referred to in the ATA Agreement is accredited.
VI. Copy of the original ATA Carnet.
VII. When the presented documentation is in a foreign language, you must provide its translation into Spanish.

What conditions must I meet?
I. That the six-month period of temporary importation of the goods is valid on the date of submission of the application.
II. That the ATA Carnet is valid on the date of submission of the application.
III. That the ATA Carnet does not have a previous extension.
IV. The taxpayer's tax domicile status must be "Located".
V. The tax mailbox status must be "Validated".
VI. To be up to date in the fulfillment of your tax obligations, through your valid positive opinion.
VII. Not to be found in the list of companies published by the SAT, in accordance with articles 69, penultimate paragraph, with the exception of fraction VI and 69-B, fourth paragraph of the CFF.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service?
Through the institutional email:
autorizacionesacajace@sat.gob.mx

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
The ACAJACE will notify the guaranteeing association of the ATA Carnet in Mexico of the authorization letter or, if applicable, the letter of denial.

Maximum deadline for SAT to resolve the Procedure or Service Maximum deadline for SAT to request additional information Maximum deadline to comply with the requested information Thirty days. Fifteen days. Ten days.

What document do I obtain at the end of the Procedure or Service?
What is the validity of the Procedure or Service?
Response letter. For the period authorized in the response letter.

ATTENTION CHANNELS

Inquiries and doubts
I. Email:
autorizacionesacajace@sat.gob.mx
II. Via Chat: http://chat.sat.gob.mx

Additional Information
I. The guaranteeing association of the ATA Carnet in Mexico (National Chamber of Commerce of Mexico City), is the link to carry out this procedure, at the request of the holder of the ATA Carnet.
II. The period will be granted within the validity of the original ATA Carnet.
III. The maximum deadline for SAT to resolve the procedure will be calculated from the compliance with all requirements and conditions established in this procedure sheet.

Legal Basis
ATA Agreement, articles 107 of the Law and 18, 18-A, 19, 32-D, 37, 69 and 69-B of the CFF and rule 1.2.2. of the RGCE.

86 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

78/LA Request and renewal for registration in the registry of Courier and Package Companies.

Procedure
Service
Description of the Procedure or Service Amount Submits the request to obtain registration and renewal in the registry of Courier and Package Companies with which you can carry out operations using the simplified procedure. Free Payment of duties Cost: $

Who can request the Procedure or Service?
When is it submitted?
Legal entities that wish to obtain registration or renewal in the registry of Courier or Package Companies.
I. When you wish to obtain registration and renewal in the registry of Courier and Package Companies with which they can carry out operations using the simplified procedure.
II. The renewal must be submitted at least four months before the expiration of the registry.

Where can I submit it?
Before the registry office of the DGJA, located at Avenida Paseo de la Reforma No. 10, ground floor, Tabacalera neighborhood, Cuauhtémoc Municipality, postal code 06030, Mexico City, with hours from Monday to Thursday from 9:00 to 18:00 hours and Friday from 9:00 to 15:00 hours.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What requirements must I meet?
Free document, to which you must attach the following:
I. List of the establishments where you carry out or will carry out activities related to the simplified courier and package procedure, which must be registered with the SAT, attaching the "Acknowledgment of updates of tax situation".
II. Document in original or certified copy by which you prove that you have the legal use or enjoyment of the property or properties where the services related to the importation of goods are provided, in which a mandatory term of at least three years of validity is established.
III. Updated list of partners or shareholders, as applicable, legal representative who promotes the application, with faculty for acts of domain or administration and members of the administration, which must be up to date in the fulfillment of their tax obligations, attaching the valid positive opinion of the fulfillment of tax obligations of each of them.
IV. In the case of companies that operate air traffic, attach a certified copy of the document that proves that the transport company, its subsidiary, affiliate or parent company that operates the transport in the aircraft, has the registration of air routes or airways within the national airspace before the Federal Agency of Civil Aviation.
In all cases, attach the original or certified copy of the document that proves that the transport company, its subsidiary, affiliate or parent company that operates the transport in question, has the valid national and international registrations, permits or authorizations corresponding. For the purposes of this fraction, it will be understood:
a) Subsidiaries: those national or foreign companies in which the Courier and Package Company is a shareholder with voting rights, whether directly, indirectly or both. b) Affiliates: those national or foreign companies that are shareholders with voting rights, whether directly, indirectly or both, of a national or foreign company, which in turn is a shareholder with voting rights, whether directly, indirectly or both, of the Courier and Package Company. c) Parent companies: those national or foreign companies that are shareholders with voting rights, whether directly, indirectly or both, of the Courier and Package Company or any of its affiliates or subsidiaries.
V. Certified copy of the concession or authorization to provide services for the handling, storage and custody of foreign trade goods in a supervised precinct or, if applicable, the service provision contract celebrated with the holder of a concession or authorization to provide such services, in both cases with a minimum validity of two years.
VI. Financial statements in which you prove a minimum investment in fixed assets by an amount equivalent in national currency to 1,000,000 (one million) United States dollars, signed by the legal representative and the company accountant, indicating the professional card number of the latter.
The investment referred to in the previous paragraph may be accredited through any of the companies of the same group, only for the obtaining of a registry. For these purposes, a group is considered to be the set of societies whose shares with voting rights representing the social capital are direct or indirect property of the same persons in at least 51%.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 87
VII. Description of the risk analysis system that you use or will use to verify the fulfillment of customs and foreign trade obligations of the goods for which you apply or will apply the simplified procedure, in which the traceability of the goods is visualized from abroad until delivery to the recipient or consignee with information generated by the applicant and, if applicable, complemented with information from the third parties involved in the operation.
This system must allow identifying the following:
a) The country of origin of the goods. b) If the packages indicate the description of the goods or that, including it, it is generic. c) If the information provided by the supplier allows the correct classification of the goods, in order to determine if the same is subject to non-tariff regulations and restrictions, if its importation or exportation is prohibited or if its clearance can only be carried out by an exclusive customs office. d) The number of operations, description, quantity and value of the goods that the recipient or consignee has imported in a calendar month. e) The number of operations, description, quantity and value of the goods that have been destined to the same address in a calendar month. f) The customs office through which the goods entered. g) The following information of the recipient or consignee:

Name, denomination or trade name.
If applicable, the key in the RFC of the recipient or consignee, the CURP in the case of natural persons who do not have an RFC key, or the tax identification number of the country of residence, the social security number or the passport number in the case of foreigners.
Delivery address of the goods (street, exterior number, interior number, neighborhood, territorial demarcation, postal code, city and federal entity).
Telephone.
Email, if applicable.
In the case of operations carried out through e-commerce platforms, including those carried out through those that provide intermediary services, the identification of said email will be mandatory. h) In the case of operations carried out through e-commerce platforms, including those carried out through those that provide intermediary services, the trade name, country of origin and, if applicable, denomination or trade name of the same.
VIII. Articles of incorporation and its modifications, in which a minimum paid capital of $2,000,000.00 (two million pesos 00/100 m.n.) is accredited, where the social object related to the provision of the courier and package service is stated, as well as the data of registration in the Public Registry of Property and Commerce.
IX. Scheme in which the process that you carry out or will carry out to carry out the simplified courier and package procedure is described in a detailed, precise and chronological manner, in which you must include all the activities and the subjects that intervene in them, from the request made by the client until the delivery of the goods to the recipient or consignee.
In said scheme you must indicate the facilities and the installed capacity in them, whether own or of third parties; as well as the traffic and the means of transport through which the goods will be introduced and distributed in national territory.
X. If applicable, certified copy of the service provision contracts celebrated with third parties to carry out the simplified courier and package procedure, from the request made by the client until the delivery of the goods to the recipient or consignee.
XI. If applicable, the permit issued by the competent authority for the provision of courier and package services.

What conditions must I meet?
I. To be registered and active in the RFC.
II. To have a valid e.firma.
III. To be up to date in the fulfillment of your tax obligations.
IV. To be a legal entity, constituted in accordance with Mexican legislation.
V. Not to be found in the list of companies published by the SAT in accordance with articles 69 with the exception of fraction VI, 69-B, fourth paragraph and 69-B Bis, ninth paragraph of the CFF.
VI. To have valid digital seal certificates, as well as not to be found in any of the situations established in article 17-H Bis of the CFF, during the last twelve months prior to the date of submission of the application in the registry.
VII. The tax mailbox status must be "Validated".
VIII. The tax domicile status must be "Located".

88 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE

How can I follow up on the Procedure or Service?
Send email to: autorizaciones_2@anam.gob.mx, indicating the name of the legal entity and the folio number assigned to your application.

Will the ANAM carry out any inspection or verification to issue the resolution of this Procedure or Service?
Yes, it may carry out inspections and verifications in the places indicated in your application, in order to identify if these meet the corresponding requirements.

Resolution of the Procedure or Service
The resolution will be notified to you in the forms indicated in articles 134, fractions I and II and 136 of the CFF, as applicable.

Maximum deadline for ANAM to resolve the Procedure or Service Maximum deadline for ANAM to request additional information Maximum deadline to comply with the requested information Three months. Twenty days. Ten days.

What document do I obtain at the end of the Procedure or Service?
What is the validity of the Procedure or Service?
Response letter. Two years, renewable for an equal period.

ATTENTION CHANNELS

Inquiries and doubts
Not applicable.

Complaints and reports
I. Email: denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/

Additional Information
I. As a result of the review of the documentation and information that you include in your application, the DGJA, within 20 days following the presentation of the same, may require you to provide the requirements you omitted to present, or to clarify or complement the information contained in your application.
For these purposes, you will have a period of ten days following the requirement takes effect to provide the required information. In the event that you do not remedy the omission within said period, your application will be considered not submitted.
II. The three-month period for ANAM to resolve the procedure will be calculated from the compliance with all requirements and conditions established in this procedure sheet.
III. The documents exhibited previously, which are valid at the time of a new application, should not be presented again.

Legal Basis
Articles 14, 14-A, 59, last paragraph and 88 of the Law, 17-H Bis, 17-K, 27, 69, 69-B and 69-B Bis of the CFF and 29, fraction VIII of the CFF Regulation and rules 1.2.2., 3.7.3., 3.7.4., 3.7.5. and 3.7.35. of the RGCE.

…

80/LA Request for authorization for residents abroad to temporarily import machinery and equipment, derived from public bids or contests for the period of validity of the respective contract.

Procedure
Service
Description of the Procedure or Service Amount Submits the request for authorization for residents abroad to temporarily import machinery and equipment, derived from public bids or contests for the period of validity of the respective contract. Free Payment of duties Cost: $

Who can request the Procedure or Service?
When is it submitted?
Persons residing abroad interested in temporarily importing machinery and equipment derived from public bids or contests for the period of validity of the respective contract. Prior to the importation of the goods.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 89

INFORMATION TO CARRY OUT THE TRAMIT OR SERVICE What do I have to do to carry out the Tramit or Service?
I. Go with the tramit documentation to the official records office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the tramit.
III. Receive and keep the stamped free writing, as proof of receipt.

What requirements must I meet?
I. Free writing, which you must present with the following documentation:
a) Certified copy of the notarial instrument, from which it is clear that the person signing the application is authorized to carry out the corresponding tramits before the respective authority. b) Copy of the official identification or its equivalent in the country of origin, of the foreign resident who will present the application. c) Original letter from a resident in national territory who assumes joint and several liability, in accordance with Article 26, fraction VIII of the CFF, regarding tax credits that may arise from failing to fulfill the obligation to return goods temporarily imported under the authorization of this provision. d) Copy of the equivalent document where the technical characteristics of the goods to be imported are recorded. e) Copy of the articles of incorporation or document in which it is established that it will be dedicated to the provision of services derived from the awarded contract. f) Copy of the service provision contract that requires the import of said goods for its fulfillment, derived from a public bid or contest. g) Copy of the minutes in which the award of the corresponding bid or contest is made known. h) Document that accredits the relationship of the goods whose import is requested, with the service provision contract and the award of the corresponding bid or contest. i) When the documentation presented is in a foreign language, you must provide its translation into Spanish.

What conditions must I meet?
I. The application must be presented by the foreign resident.
II. For the purposes of fraction I, subsection c) of the section "What requirements must I meet?", that the resident in national territory who assumes joint and several liability has the following:
a) The status of the tax domicile must be "Located". b) The status of the tax mailbox must be "Validated". c) Be up to date in the fulfillment of their tax obligations. d) Not be found in the list of companies published by the SAT, in accordance with Articles 69, penultimate paragraph, with the exception of fraction VI and 69-B, fourth paragraph of the CFF.

No.
Resolution of the Tramit or Service
The resolution letter will be notified to the applicant personally or by certified mail, at the address indicated to hear and receive notifications.

Maximum time limit for the SAT to resolve the Tramit or Service: Thirty days.
Maximum time limit for the SAT to request additional information: Fifteen days.
Maximum time limit to comply with the requested information: Ten days.

What document do I obtain at the end of the Tramit or Service?
Response letter.

What is the validity of the Tramit or Service?
The term will be granted considering the validity of the respective contract.

ATTENTION CHANNELS
Inquiries and doubts
I. Email: autorizacionesacajace@sat.gob.mx
II. Via Chat: http://chat.sat.gob.mx

Complaints and reports
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile – Cell phone application, section Complaints and Reports.
IV. On the SAT Portal: https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V. Red phones located in SAT offices.

90 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

Additional Information
The maximum time limit for the SAT to resolve the tramit will be calculated from the fulfillment of all requirements and conditions established in this tramit sheet.

Legal Basis
Articles 106, fraction II, subsection a) of the Law, 18, 18-A, 19, 26, fraction VII, 32-D, 69, 69-B and 134, fraction I of the CFF and 152 of the Regulation and rules 1.2.2. and 4.2.2. of the RGCE.

81/LA Application for authorization for the extension of the temporary import period of machinery and equipment derived from public bids or contests.

Tramit
Service
Description of the Tramit or Service
Amount
Presents the application for authorization so that you can extend the term of temporary import of machinery and equipment to fulfill the contract derived from the public bid or contest. Free Payment of rights Cost: $

Who can request the Tramit or Service?
Foreign residents who have temporarily imported machinery and equipment to fulfill a service provision contract and are interested in extending the temporary import period of machinery and equipment derived from public bids or contests.

When is it presented?
Before the expiration of the term of stay of the goods in national territory.

Where can I present it?
Before the official records office of the ACAJACE, located at Avenida Hidalgo number 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, during business hours from Monday to Friday from 8:00 to 14:30 hours.

What requirements must I meet?
I. Free writing, in which you must declare under oath:
a) That the temporarily imported goods continue to be used to fulfill the public bid or contest. b) If you have previous authorizations for the extension of the temporary import period, in case your answer is affirmative, indicate the letters in which the extensions of the term were granted.
II. Certified copy of the notarial instrument, from which it is clear that the person signing the application is authorized to carry out the corresponding tramits before the respective authority.
III. Copy of the official identification or its equivalent in the country of origin, of the foreign resident who will present the application.
IV. Original letter from a resident in national territory who assumes joint and several liability, in accordance with Article 26, fraction VIII of the CFF, regarding tax credits that may arise from failing to fulfill the obligation to return goods temporarily imported under the authorization of this provision.
V. Copy of the equivalent document where the technical characteristics of the goods to be imported are recorded.
VI. Copy of the articles of incorporation or document in which it is established within its corporate object that it will be dedicated to the provision of services derived from the awarded contract.
VII. Copy of the contract, modification, if applicable, agreement or new service provision contract derived from a public bid or contest.
VIII. Copy of the minutes in which the award of the corresponding bid or contest is made known.
IX. When the documentation presented is in a foreign language, you must provide its translation into Spanish.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 91

What conditions must I meet?
I. That the application is presented by the foreign resident who temporarily imported the goods.
II. That the requested extension is up to the term of validity of the modification to the contract, agreement or new service provision contract derived from a public bid or contest.
III. For the purposes of fraction IV of the section "What requirements must I meet?", that the resident in national territory who assumes joint and several liability must have the following:
a) The status of the tax domicile must be "Located". b) The status of the tax mailbox must be "Validated". c) Be up to date in the fulfillment of their tax obligations. d) Not be found in the list of companies published by the SAT, in accordance with Articles 69, penultimate paragraph, with the exception of fraction VI and 69-B, fourth paragraph of the CFF.

No.
Resolution of the Tramit or Service
I. The resolution letter will be notified to the applicant or authorized persons personally or by certified mail, at the addresses indicated to hear and receive notifications.
II. When the authority does not notify the resolution within the maximum response time limit, it will be considered that the authority resolved negatively.

What document do I obtain at the end of the Tramit or Service?
Response letter.

What is the validity of the Tramit or Service?
The term will be granted considering the validity of the respective contract, modification, agreement or new contract.

ATTENTION CHANNELS
Inquiries and doubts
I. Email: autorizacionesacajace@sat.gob.mx
II. Via Chat: http://chat.sat.gob.mx

Additional Information
The maximum time limit for the SAT to resolve the tramit will be calculated from the fulfillment of all requirements and conditions established in this tramit sheet.

Legal Basis
Articles 106, fraction II, subsection a) of the Law, 18, 18-A, 19, 26, fraction VIII, 32-D, 69- 69-B and 134, fraction I of the CFF and 152 of the Regulation and rules 1.2.2. and 4.2.2. of the RGCE.

82/LA Application for authorization for the extension of the temporary import period of goods intended for a public show.

Tramit
Service
Description of the Tramit or Service
Amount
Presents the application for authorization to extend the temporary import period of goods intended for a public show.
Free
Payment of rights
Cost: $

92 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

Who can request the Tramit or Service?
Foreign residents interested in extending the temporary import period of goods intended for a public show.

When is it presented?
Before the expiration of the term of stay in national territory of the goods.

What requirements must I meet?
I. Free writing, in which you must declare under oath whether you have previously promoted or not, applications for extension of term for the goods indicated. When your answer is affirmative, indicate the letters through which your application was attended.
II. Certified copy of the notarial instrument, from which it is clear that the person signing the application is authorized to carry out the corresponding tramits before the respective authority.
III. Copy of the official identification or its equivalent in the country of origin, of the foreign resident who will present the application.
IV. Exhibit the number(s) of temporary import entry(ies), as well as rectification entries.
V. Copy of the service provision contract or, if applicable, the exhibition agreement corresponding that motivates the stay of the goods in national territory for a term greater than or equal to that authorized.
VI. Original letter from a resident in national territory, who assumes joint and several liability for tax credits that may arise from not returning the goods abroad within the additional authorized term.
VII. When the documentation presented is in a foreign language, you must provide its translation into Spanish.

What conditions must I meet?
I. That the application is presented by the foreign resident who temporarily imported the goods.
II. That the requested extension term is not greater than five years.
III. Having carried out the rectification of the temporary import entry before the customs office, before the expiration of the respective term.
IV. The application must be presented within the validity of the temporary import term of the goods, granted derived from the rectification of the original entry.
V. For the purposes of fraction VI of the section "What requirements must I meet?", that the resident in national territory who assumes joint and several liability has the following:
a) The status of the tax domicile must be "Located". b) The status of the tax mailbox must be "Validated". c) Be up to date in the fulfillment of their tax obligations. d) Not be found in the list of companies published by the SAT, in accordance with Articles 69, penultimate paragraph, with the exception of fraction VI and 69-B, fourth paragraph of the CFF.

No.
Resolution of the Tramit or Service
I. The resolution letter will be notified to the applicant or authorized persons, personally, at the address indicated to hear and receive notifications.
II. When the authority does not notify the resolution within the maximum response time limit, it will be considered that the authority resolved negatively.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 93

What document do I obtain at the end of the Tramit or Service?
Response letter.

What is the validity of the Tramit or Service?
The term will be granted considering the validity of the respective contract, which must not be greater than five years.

ATTENTION CHANNELS
Inquiries and doubts
I. Email: autorizacionesacajace@sat.gob.mx
II. Via Chat: http://chat.sat.gob.mx

Additional Information
I. For the purposes of this tramit, a public show is understood as any act, function, fun or entertainment to which the general public has access and covers an entrance fee, donation, cooperation or any other concept, whether directly or by a third party.
II. The maximum time limit for the SAT to resolve the tramit will be calculated from the fulfillment of all requirements and conditions established in this tramit sheet.

Legal Basis
Articles 106, fraction II, subsection a) of the Law, 18, 18-A, 19, 26, fraction VIII, 32-D, 69, 69-B and 134, fraction I of the CFF and 152 of the Regulation and rules 1.2.2. and 4.2.2. of the RGCE.

...
91/LA Authorization for the extension of the temporary import period of furnishings, props and other equipment necessary for filming.

Tramit
Service
Description of the Tramit or Service
Amount
Presents the application for authorization to extend the term of the temporary import authorization of furnishings, props and other equipment necessary for filming. Free Payment of rights Cost: $

Who can request the Tramit or Service?
Foreign residents who have temporarily imported furnishings, props and other equipment necessary for filming and are interested in extending their temporary import period.

When is it presented?
Before the expiration of the term of stay of the goods in national territory.

What requirements must I meet?
I. Free writing, in which you must declare under oath if you have previous authorizations for the extension of the temporary import period, in case your answer is affirmative, indicate the letters in which the extensions of the term were granted.
II. Certified copy of the notarial instrument, from which it is clear that the person signing the application is authorized to carry out the corresponding tramits before the respective authority.
III. Copy of the official identification or its equivalent in the country of origin, of the foreign resident who will present this application.
IV. Exhibit the number(s) of temporary import entry(ies) and of the rectification entry(ies).

94 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

V. Copy of the contract, document, or writing indicating the reasons for the goods remaining in national territory for a period longer than usual.
VI. Copy of the letter issued by the Mexican Institute of Cinematography, through which the existence of the film company, the production, and the name of the production manager are endorsed.
VII. Original of a letter from a resident in national territory assuming joint and several liability, under the terms of Article 26, fraction VIII of the Federal Tax Code (CFF), for any tax credits that may arise in the event of non-compliance with the obligation to return the goods.
VIII. Copy of the document proving compliance with non-tariff regulations and restrictions, when the temporarily imported goods have been subject to them.
IX. When the documentation presented is in a foreign language, you must provide its translation into Spanish.

What conditions must I comply with?
I. That the address of the resident abroad is marked as "Located".
II. For the purposes of fraction VII of the section "What requirements must I comply with?", that the resident in national territory assuming joint and several liability has the following:
a) The status of the tax address must be "Located". b) The status of the tax mailbox must be "Validated". c) Be up to date in the fulfillment of tax obligations. d) Not be on the list of companies published by the SAT, in accordance with Articles 69, second-to-last paragraph, with the exception of fraction VI, and 69-B, fourth paragraph of the CFF.
III. Having previously filed the rectification of the temporary import declaration with the customs office, before the respective deadline expires.
IV. The application must be submitted within the validity period of the temporary importation period of the goods granted, resulting from the rectification of the original declaration.
V. That the goods for which the extension of the deadline is requested have not been destined for a purpose other than that for which they were temporarily imported.
VI. The props, equipment, and other necessary equipment for filming that have been temporarily imported and are used in the film industry must contain the legend "Sale Prohibited", which may be attached, embroidered, painted with indelible ink, or engraved, in such a way as to disqualify them for sale or for any use other than the event, except when this procedure renders the goods unusable such that they cannot be used in the event.

No.
Resolution of the Procedure or Service
I. The resolution letter will be notified to the applicant or authorized persons, personally or by certified mail, at the address indicated for hearing and receiving notifications.
II. When the authority does not notify the resolution within the maximum response time, it will be considered that the authority resolved negatively.

Maximum time for the SAT to resolve the Procedure or Service: Thirty days.
Maximum time for the SAT to request additional information: Fifteen days.
Maximum time to comply with the requested information: Ten days.

What document do I obtain at the end of the Procedure or Service?
Response letter.

What is the validity of the Procedure or Service?
The period will be granted considering the validity of the document motivating the permanence of the goods in national territory.

ATTENTION CHANNELS
Inquiries and doubts
I. Email: autorizacionesacajace@sat.gob.mx
II. Via Chat: http://chat.sat.gob.mx

Complaints and reports
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile – Cell phone application, Complaints and Reports section.
IV. On the SAT Portal: https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V. Red phones located in SAT offices.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 95

Additional Information
I. Goods introduced in accordance with this procedure sheet shall not be subject to changes in regime, re-exportation, or regularization of goods, nor shall they be destined for purposes other than those for which their introduction was authorized.
II. The maximum time for the SAT to resolve the procedure shall be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.

Legal Basis
Articles 106, fraction III, subsection c) of the Law and 18, 18-A, 19, 26, fraction VIII, 32-D, 69, 69-B and 134, fraction I of the CFF and rules 1.2.2. and 4.2.8. of the RGCE.

92/LA Authorization for the extension of the temporary importation period of goods used for scientific research.

Procedure
Service
Description of the Procedure or Service
Submits the application for authorization to extend the period of temporary importation of goods used for scientific research.

Amount
Free
Payment of duties
Cost: $

Who can request the Procedure or Service?
National and foreign public organizations, as well as non-taxpayer legal entities authorized to receive deductible donations for Income Tax (ISR) that have temporarily imported goods used for scientific research and are interested in extending their temporary importation period.

When is it submitted?
Before the expiration of the period of permanence in national territory of the goods.

Where can I submit it?
Before the clerk's office of the ACAJACE, located at Avenida Hidalgo number 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, during business hours from Monday to Friday from 8:00 to 14:30 hours.

What requirements must I comply with?
I. Free writing, in which you must declare under oath whether you have prior authorizations for the extension of the temporary importation period; if your answer is affirmative, indicate the number of authorizations granted to you.
II. Certified copy of the notarial instrument, from which it is clear that the person signing the application is authorized to carry out the corresponding procedures before the respective Authority.
III. Copy of the applicant's official identification.
IV. Exhibit the number(s) of temporary import declaration(s) and of the rectification declaration(s).
V. Copy of the document supporting the scientific research or, in its case, writing motivating the permanence of the goods in national territory for a longer period.
VI. In the case of a foreign organization, the original of a letter from a resident in national territory assuming joint and several liability, under the terms of Article 26, fraction VIII of the CFF, for any tax credits that may arise in the event of non-compliance with the obligation to return the goods.
VII. When the documentation presented is in a foreign language, you must provide its translation into Spanish.

What conditions must I comply with?
I. Having previously filed the rectification of the temporary import declaration with the customs office, before the respective deadline expires.
II. The application must be submitted within the validity period of the temporary importation period of the goods, granted resulting from the rectification of the original declaration.
III. The status of the tax address must be "Located".
IV. The status of the tax mailbox must be "Validated".
V. Be up to date in the fulfillment of tax obligations, through your current positive opinion.

96 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

VI. Not be on the list of companies published by the SAT, in accordance with Articles 69, second-to-last paragraph, with the exception of fraction VI, and 69-B, fourth paragraph of the CFF.
VII. For the purposes of fraction VI of the section "What requirements must I comply with?", that the resident in national territory assuming joint and several liability has the following:
a) The status of the tax address must be "Located". b) The status of the tax mailbox must be "Validated". c) Be up to date in the fulfillment of tax obligations. d) Not be on the list of companies published by the SAT, in accordance with Articles 69, second-to-last paragraph, with the exception of fraction VI, and 69-B, fourth paragraph of the CFF.

No.
Resolution of the Procedure or Service
I. The resolution letter will be notified to the applicant via tax mailbox, if applicable, personally or by certified mail at the address indicated for hearing and receiving notifications; or to the persons authorized for these effects.
II. When the authority does not notify the resolution within the maximum response time, it will be considered that the authority resolved negatively.

What document do I obtain at the end of the Procedure or Service?
Response letter.

What is the validity of the Procedure or Service?
The period will be granted considering the validity of the document motivating the permanence of the goods in national territory.

ATTENTION CHANNELS
Inquiries and doubts
I. Email: autorizacionesacajace@sat.gob.mx
II. Via Chat: http://chat.sat.gob.mx

Complaints and reports
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile – Cell phone application, Complaints and Reports section.
IV. On the SAT Portal: https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V. Red phones located in SAT offices.

Additional Information
The maximum time for the SAT to resolve the procedure shall be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.

Legal Basis
Articles 106, fraction III, subsection f) of the Law and 17-K, 18, 18-A, 19, 32-D, 69, 69-B and 134, fraction I of the CFF and rules 1.2.2. and 4.2.8. of the RGCE.

93/LA Notice for the destruction of goods temporarily imported for sports competitions and events.

Procedure
Service
Description of the Procedure or Service
Submits the notice when you need to destroy those goods temporarily imported that were destined for sports competitions or events.

Amount
Free
Payment of duties
Cost: $

Who can request the Procedure or Service?
The public or private organization, or the organizer of the sports competition or event.

When is it submitted?
Twenty days prior to the date of destruction.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 97

Where can I submit it?
At the Digital Window, through the following link:
https://www.ventanillaunica.gob.mx

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Enter the following link: https://www.ventanillaunica.gob.mx
II. Enter with your e.firma or your username and password.
III. Select "procedures", choose the option "new requests" and select SHCP.
IV. In the AGACE section, choose the option "Foreign Trade Records" and select "Sending of notices".
V. Choose the option "Notice for the destruction of goods temporarily imported for sports competitions and events or sports motorsports events (Rule 4.2.8.)".
VI. Capture the requested information.
VII. Attach the requested documentation.
VIII. Sign the application.
IX. Print and keep the receipt of receipt.

What requirements must I comply with?
I. The number(s) of the declaration with which the goods were introduced to national territory.
II. The date of conclusion of the event.
III. The place, day, and business hour in which the destruction of the goods will take place.
IV. Authorization from the corresponding Mexican Sports Federation, in which the place(s) and date(s) on which the competition(s) or event(s) were held are indicated.
V. List and description of the goods subject to destruction.
VI. Document with which you prove the physical conditions of the goods.

What conditions must I comply with?
I. The goods that can be destroyed are those temporarily imported inherent to the purpose of the event, including vehicles and racing boats, tractor-trailers and their trailers, motorhomes, medical and security service equipment, as well as their tools and necessary accessories to fulfill their purpose, as well as those goods that will be distributed free of charge among the attendees or participants of the event, which must be identified by seals or marks that distinguish them individually as destined for the event in question; that their unit value does not exceed the equivalent in national or foreign currency to 50 dollars when they bear marks, labels, or legends that identify them as destined for the event in question, or 20 dollars when the goods are identified with the logo, brand, or legend of the importer, exhibitor, or sponsor, provided that they are goods other than those that these, in their case, sell.
II. The private organization must be constituted in accordance with Mexican laws.

Resolution of the Procedure or Service
When you do not comply with any requirement, the authority will have the notice as not submitted, which will inform you within a period not greater than twenty days through the tax mailbox, indicating that you cannot carry out the destruction procedure until you resubmit the notice complying with all requirements. Once the period referred to in the previous paragraph has elapsed without receiving notice from the authority, you can carry out the destruction of the goods.

Maximum time for the SAT to resolve the Procedure or Service: Twenty days.
Maximum time for the SAT to request additional information: Not applicable.
Maximum time to comply with the requested information: Not applicable.

What document do I obtain at the end of the Procedure or Service?
Receipt of receipt.

What is the validity of the Procedure or Service?
Not applicable.

98 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

ATTENTION CHANNELS
Inquiries and doubts
Via Chat: http://chat.sat.gob.mx

Complaints and reports
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile – Cell phone application, Complaints and Reports section.
IV. On the SAT Portal: https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V. Red phones located in SAT offices.

Additional Information
I. The destruction must be carried out at the place, day, and business hour indicated in the notice, even if the customs authority is not present.
In the event that the authority does not appear on the day, hour, and place indicated in the notice, the person carrying out the destruction of the goods must draw up a statement of facts and transmit it through the Digital Window, within five days following the day it was drawn up, keeping an original copy of the statement of facts drawn up. In the case that the ADACE appears, it will draw up a statement of facts in which the quantity, weight, or volume of the goods being destroyed, description of the destruction process carried out, as well as the numbers of the declarations with which they were introduced to national territory will be recorded.
II. When you change the date of destruction, you must submit a new notice complying with the requirements and conditions of this procedure sheet.

Legal Basis
Articles 106, fraction III, subsection b) of the Law, 142 and 156 of the Regulation, rules 1.2.2., 1.2.4. and 4.2.8. of the RGCE.

94/LA Notice of the destruction of goods temporarily imported for sports and motorsports competitions.

Procedure
Service
Description of the Procedure or Service
Submits the notice when you need to destroy that goods temporarily imported that were destined for sports and motorsports competitions and events.

Amount
Free
Payment of duties
Cost: $

Who can request the Procedure or Service?
The public, private organization, or organizer of the sports or motorsports competition or event.

When is it submitted?
Twenty days prior to the date of destruction.

Where can I submit it?
At the Digital Window, through the following link:
https://www.ventanillaunica.gob.mx

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 99

What requirements must I comply with?
I. The number(s) of the declaration with which the goods were introduced to national territory.
II. The sports or motorsports competition or event for which the goods were temporarily imported.
III. The date of conclusion of the event.
IV. The place, day, and business hour in which the destruction process will take place.
V. Authorization from the corresponding Mexican Sports Motorsports Federation, A.C., in which the place(s) and date(s) on which the competition(s) or event(s) were held are indicated.
VI. List and description of the goods subject to destruction.
VII. Document with which you prove the physical conditions of the goods.

What conditions must I comply with?
The goods that can be destroyed are the vehicle or vehicles temporarily imported that will be used in the competition or event in question, including goods inherent to the development of the competition or event, such as racing or exhibition vehicles, tractor-trailers and their trailers, motorhomes, medical and security service equipment, their tools, other equipment used in said competitions or events and their accessories, necessary to fulfill their purpose, as well as those goods that will be distributed free of charge among the attendees or participants of the event, which must be identified by seals or marks that distinguish them individually as destined for the competition or event in question; that their unit value does not exceed the equivalent in national or foreign currency to 50 dollars when they bear marks, labels, or legends that identify them as destined for the event in question, or 20 dollars when the goods are identified with the logo, brand, or legend of the importer, exhibitor, or sponsor, provided that they are goods other than those that these, in their case, sell.

What document do I obtain at the end of the Procedure or Service?
Receipt of receipt.

What is the validity of the Procedure or Service?
Not applicable.

ATTENTION CHANNELS
Inquiries and doubts
Via Chat: http://chat.sat.gob.mx

Complaints and reports
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile – Cell phone application, Complaints and Reports section.
IV. On the SAT Portal: https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V. Red phones located in SAT offices.

100 (Primera Sección) DIARIO OFICIAL Lunes 7 de abril de 2025 Información adicional
I. The destruction must be carried out at the place, day, and business hour indicated in the notice, even if the customs authority is not present.
In the event that the authority does not appear on the day, hour, and place indicated in the notice, the person carrying out the destruction of the goods must draw up a statement of facts and transmit it through the Digital Window within five days following the day it was drawn up, keeping an original copy of the statement of facts drawn up. In the event that the ADACE appears, it will draw up a statement of facts in which the quantity, weight, or volume of the goods being destroyed, the description of the destruction process carried out, as well as the entry permit numbers with which they were introduced into national territory will be recorded.
II. When you change the destruction date, you must submit a new notice complying with the requirements and conditions of this procedure sheet.
Fundamento jurídico
Articles 106, fraction III, subsection b) of the Law, 142 and 156 of the Regulations, rules 1.2.2., 1.2.4. and 4.2.8. of the RGCE.
95/LA Request for authorization to extend the time limit for temporary importation of goods intended for cultural or sporting events, as well as those intended for research purposes. Trámite Servicio Description of the Procedure or Service Amount Submits the request for authorization to extend the time limit for temporary importation of goods intended for cultural, sporting, or research purposes. Free Payment of duties Cost: $ Who can request the Procedure or Service? When is it submitted? Individuals or legal entities that have temporarily imported goods intended for cultural events sponsored by public entities, national or foreign, universities or private entities, and national and foreign public organizations, as well as non-taxpayer legal entities, authorized to receive deductible donations under the terms of the Income Tax Law, that have temporarily imported goods intended for research purposes. Before the expiration of the authorized stay period of the goods in national territory. Where can I submit it? Before the clerk's office of the ACAJACE located at Avenida Hidalgo number 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, during business hours from Monday to Friday from 8:00 to 14:30 hours. INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Go with the procedure documentation to the clerk's office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free-form document as a receipt of receipt.
What requirements must I meet?
I. Free-form document, which you must declare under oath:
a) Reasons for the stay of the goods in national territory for a period longer than authorized. b) If you have prior authorizations for the extension of the temporary importation period, if the answer is affirmative, indicate the letters in which the extensions were granted.
II. Certified copy of the notarial instrument, from which it is clear that the person signing the request is authorized to carry out the corresponding procedures before the respective Authority.
III. Copy of the applicant's official identification.
IV. Exhibit the temporary import entry permit(s).
V. Copy of the contract that motivates the stay of the goods in national territory for a longer period.
VI. In the case of residents abroad, the original of a letter from a resident in national territory assuming joint and several liability, under the terms of Article 26, fraction VIII of the CFF, for tax credits that may arise in the event of non-compliance with the obligation to return the goods.
VII. When the documentation presented is in a foreign language, its translation into Spanish must be provided.

Lunes 7 de abril de 2025 DIARIO OFICIAL (Primera Sección) 101 What conditions must I meet?
I. That the goods are intended for cultural, sporting events, or for research purposes.
II. That the cultural event in question is sponsored by public entities, national or foreign, as well as by universities or private entities, in addition to those intended for research purposes imported by national and foreign public organizations, as well as non-taxpayer legal entities, authorized to receive deductible donations under the terms of the Income Tax Law.
III. The status of the tax domicile must be "Located".
IV. The status of the tax mailbox must be "Validated".
V. Be up to date in the fulfillment of your tax obligations, through your current positive opinion.
VI. Not be found in the list of companies published by the SAT, in accordance with Articles 69, last paragraph, with the exception of fraction VI and 69-B, fourth paragraph of the CFF.
VII. For the purposes of fraction VI of the "What requirements must I meet?" section, that the resident in national territory assuming joint and several liability has the following:
a) The status of the tax domicile must be "Located". b) The status of the tax mailbox must be "Validated". c) Be up to date in the fulfillment of your tax obligations. d) Not be found in the list of companies published by the SAT, in accordance with Articles 69, last paragraph, with the exception of fraction VI and 69-B, fourth paragraph of the CFF. 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 institutional email:
autorizacionesacajace@sat.gob.mx
No.
Resolution of the Procedure or Service
I. The resolution letter will be notified to the applicant via tax mailbox, in their case personally or by certified mail to the addresses indicated for hearing and receiving notifications; or to the persons authorized for those effects.
II. In the event that the authority does not notify the resolution within the maximum response time, it will be considered that the authority resolved negatively.
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 Thirty days. Fifteen days. Ten days. What document do I obtain at the end of the Procedure or Service? What is the validity of the Procedure or Service? Response letter. The period that is granted, if any, will be up to the validity of the document that motivates the stay of the goods. ATTENTION CHANNELS Inquiries and doubts Complaints and reports
I. Email:
autorizacionesacajace@sat.gob.mx
II. Via Chat: http://chat.sat.gob.mx
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-
22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile – Cell phone application, Complaints and
Reports section.
IV. On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/nuevadenuncia
V. Red phones located in SAT offices.
Additional Information
The maximum time limit for the SAT to resolve the procedure will be calculated from the fulfillment of all the requirements and conditions established in this procedure sheet. Fundamento jurídico Articles 106, fraction III, subsections b) and f) of the Law and 17-K, 18, 18-A, 19, 32-D, 69, 69-B and 134, fraction I of the CFF and rules 1.2.2. and 4.2.8. of the RGCE.

102 (Primera Sección) DIARIO OFICIAL Lunes 7 de abril de 2025 96/LA Request for authorization for residents in national territory, to temporarily import machinery and equipment, to fulfill a contract derived from public tenders or contests for the duration of the respective contract. Trámite Servicio Description of the Procedure or Service Amount Submits the request for authorization for residents in national territory to temporarily import machinery and equipment, to fulfill a contract derived from public tenders or contests, for the duration of the respective contract. Free Payment of duties Cost: $ Who can request the Procedure or Service? When is it submitted? Residents in national territory. Prior to the dispatch of the goods. Where can I submit it? Before the clerk's office of the ACAJACE, located at Avenida Hidalgo number 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, during business hours from Monday to Friday from 8:00 to 14:30 hours. INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Go with the procedure documentation to the clerk's office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free-form document as a receipt of receipt.
What requirements must I meet?
I. Free-form document, which you must present with the following documentation:
a) Certified copy of the notarial instrument, from which it is clear that the person signing the request is authorized to carry out the corresponding procedures before the respective authority. b) Copy of the applicant's official identification. c) Copy of the equivalent document showing the technical characteristics of the goods to be imported. d) Copy of the articles of incorporation or document establishing that it will be dedicated to the provision of services derived from the awarded contract. e) Copy of the service provision contract that requires the importation of said goods for its fulfillment, derived from a tender or public contest. f) Copy of the minutes in which the outcome of the corresponding tender or contest is made known. g) Copy of the document accrediting the relationship of the goods whose importation is requested, with the service provision contract and the outcome of the corresponding tender or contest. h) When the documentation presented is in a foreign language, its translation into Spanish must be provided. What conditions must I meet?
I. That the request is submitted by the resident in national territory.
II. That the relationship of the goods whose importation is requested is accredited with the service provision contract and
the outcome of the corresponding tender or contest.
III. The status of the taxpayer's tax domicile must be "Located".
IV. The status of the tax mailbox must be "Validated".
V. Be up to date in the fulfillment of your tax obligations, through your current positive opinion.
VI. Not be found in the list of companies published by the SAT, in accordance with Articles 69, last paragraph, with
the exception of fraction VI and 69-B, fourth paragraph of the CFF.
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 institutional email:
autorizacionesacajace@sat.gob.mx
No.
Resolution of the Procedure or Service
I. The resolution letter will be notified to the applicant via tax mailbox, in their case personally or by certified
mail to the tax domicile or, in their case, to the address indicated for hearing and receiving notifications.
II. In the event that the authority does not notify you of the response within the maximum response time, it will be considered that the
authority resolved negatively.

Lunes 7 de abril de 2025 DIARIO OFICIAL (Primera Sección) 103 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 Thirty days. Fifteen days. Ten days. What document do I obtain at the end of the Procedure or Service? What is the validity of the Procedure or Service? Response letter. The period will be granted considering the validity of the respective contract. ATTENTION CHANNELS Inquiries and doubts Complaints and reports
I. Email:
autorizacionesacajace@sat.gob.mx
II. Via Chat: http://chat.sat.gob.mx
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-
22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile – Cell phone application, Complaints and
Reports section.
IV. On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/nuevadenuncia
V. Red phones located in SAT offices.
Additional Information
The maximum time limit for the SAT to resolve the procedure will be calculated from the fulfillment of all the requirements and conditions established in this procedure sheet. Fundamento jurídico Articles 106, fraction III of the Law and 17-K, 18, 18-A, 19, 32-D, 69, 69-B and 134, fraction I of the CFF, rules 1.2.2. and 4.2.8. and
Annex 22 of the RGCE.
…
98/LA Request for authorization for the destruction of the remains of goods temporarily imported, in fiscal deposit or in transit, that have suffered an accident in national territory. Trámite Servicio Description of the Procedure or Service Amount Submits the request for authorization to destroy remains of goods temporarily imported; in transfer to the general warehouse of fiscal deposit, for fiscal deposit or in transit, that has suffered an accident. Free Payment of duties Cost: $ Who can request the Procedure or Service? When is it submitted? Individuals or legal entities that have introduced goods under the customs regimes of temporary import, fiscal deposit or transit and have suffered an accident. Before the expiration of the stay period of the goods in national territory. Where can I submit it? Before the clerk's office of the ACAJACE, located at Avenida Hidalgo number 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, during business hours from Monday to Friday from 8:00 to 14:30 hours. INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Go with the procedure documentation to the office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free-form document as a receipt of receipt.
What requirements must I meet?
I. Free-form document, which you must present with the following documentation:
a) Certified copy of the notarial instrument, from which it is clear that the person signing the request is authorized to carry out the corresponding procedures before the respective Authority. b) Copy of the applicant's official identification. c) Copy of the customs documentation backing the temporary import, transit, or acceptance of the fiscal deposit.

104 (Primera Sección) DIARIO OFICIAL Lunes 7 de abril de 2025 d) Copy of the statement of facts or documentation issued by a competent authority that credibly accredits the accident and its effects on the goods. e) Copy of the receipt of the notice of the accident that was given to the customs authority within a period not exceeding fifteen days counted from the day following the accident. f) Copy of the authorization issued by the competent authority, in the case of dangerous or harmful materials for health or public safety, environment, flora or fauna. g) Copy of the contract or insurance policy of the goods. h) Copy of the insurance company's report or where the facts of the accident are recorded. i) List of the accidented goods related to the entry permit or corresponding customs documentation. j) Copy of the notice of non-arrival, presented by the general warehouse, in the case of goods destined to the fiscal deposit regime. k) When the documentation presented is in a foreign language, you must provide its translation into Spanish. What conditions must I meet?
I. That the goods have suffered the accident in national territory and, as a consequence thereof, remain as remains,
before:
a) The period to return the temporarily imported goods abroad expires. b) They have arrived at the corresponding general warehouse, when goods are destined to the fiscal deposit regime. They have arrived at the destination customs office, when it comes to goods subject to the transit of goods regime.
II. The status of the tax domicile must be "Located".
III. The status of the tax mailbox must be "Validated".
IV. Be up to date in the fulfillment of your tax obligations, through your current positive opinion.
V. Not be found in the list of companies published by the SAT, in accordance with Articles 69, last paragraph, with
the exception of fraction VI and 69-B, fourth paragraph of the CFF.
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 institutional email:
autorizacionesacajace@sat.gob.mx
No.
Resolution of the Procedure or Service
I. The resolution letter will be notified to the applicant via tax mailbox, in their case personally or by certified
mail to the addresses indicated for hearing and receiving notifications.
II. In the event that the authority does not notify you of the response within the maximum response time, it will be considered that the
authority resolved negatively.
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 Thirty days. Fifteen days. Ten days. What document do I obtain at the end of the Procedure or Service? What is the validity of the Procedure or Service? Response letter. Not applicable. ATTENTION CHANNELS Inquiries and doubts Complaints and reports
I. Email:
autorizacionesacajace@sat.gob.mx
II. Via Chat: http://chat.sat.gob.mx
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-
22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile – Cell phone application, Complaints and
Reports section.
IV. On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/nuevadenuncia
V. Red phones located in SAT offices.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 105 Additional Information
I. The expenses for destruction shall be borne by the interested party.
II. When authorization is obtained for the destruction of the remains of the accidented merchandise, such destruction must be carried out in accordance with the following procedure:
a) Submit a notice to the customs authority at least thirty days before the date of destruction. The destructions must be carried out, with prior authorization from the ACAJACE, at the location indicated in the notice, on business days and hours, whether or not the customs authority is present. b) Draw up a statement of facts in which the quantity, weight, or volume of the remains, description of the destruction process, as well as the import entries with which the merchandise was introduced into the national territory, shall be recorded. These must coincide with the authorization issued by the ACAJACE. This statement shall be drawn up by the customs authority and, in their absence, by the importer. c) Register the destruction of the remains in the accounting of the exercise in which it is carried out and keep it for the period indicated by the CFF. d) Destruction of the remains will be permitted in all cases, except when they are toxic or hazardous substances and hazardous or harmful materials, for health, public safety, the environment, flora or fauna, and agri-food health and safety, in which case prior authorization from the competent authority will be required.
III. The maximum deadline for the SAT to resolve the procedure shall be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.
Legal Basis
Articles 94 of the Law, 17-K, 18, 18-A, 19, 32-D, 69, 69-B and 134, fraction I and III of the CFF and 141 of the Regulation and rules 1.2.2. and 4.2.16. of the RGCE. 99/LA Request for authorization to change the regime of the remains of temporarily imported merchandise, in fiscal deposit or in transit, that have suffered an accident in the national territory. Procedure Service Description of the Procedure or Service Amount Submits the request for authorization to change the regime of the remains of temporarily imported merchandise; in transfer to the general warehouse for deposit for fiscal deposit or in transit, that has suffered an accident. Free Payment of duties Cost: $ Who can request the Procedure or Service? When is it submitted? Individuals or legal entities that have introduced merchandise under the regimes of temporary import, fiscal deposit or transit and that have suffered an accident in the national territory. Before the expiration of the period of stay in the national territory of the merchandise. Where can I submit it? Before the parts office of the ACAJACE, located at Avenida Hidalgo number 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, during business hours from Monday to Friday from 8:00 to 14:30 hours. INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Go with the procedure documentation to the parts office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free writing, as a receipt of receipt.
What requirements must I meet?
I. Free writing, which you must present with the following documentation:
a) Certified copy of the notarial instrument, from which it is clear that the person signing the request is authorized to carry out the corresponding procedures before the respective Authority. b) Copy of the applicant's official identification. c) Copy of the customs documentation that supports the regime to which the merchandise was destined, whether temporary import, in transit or fiscal deposit. d) Copy of the statement of facts or documentation issued by the competent authority that credibly accredits the accident and its effects on the merchandise. e) Copy of the acknowledgment of the accident notice that has been given to the customs authority within a period not greater than fifteen days counted from the day following the accident. f) Copy of the contract or insurance policy of the merchandise.

106 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025 g) Copy of the insurance company's report where the facts of the accident are recorded. h) List of the accidented merchandise related to the entry or corresponding customs documentation. i) Copy of the notice of non-arrival, presented by the general warehouse, in the case of merchandise destined for the fiscal deposit regime. j) When the documentation presented is in a foreign language, its translation into Spanish must be provided. What conditions must I meet?
I. That the merchandise has suffered the accident in national territory and, as a consequence of it, remains are left, before:
a) The period to return to the foreign country the temporarily imported merchandise concludes. b) They have arrived at the corresponding general warehouse, when merchandise is destined for the fiscal deposit regime. c) They have arrived at the destination customs, when it concerns merchandise subject to the merchandise transit regime.
II. The status of the fiscal address must be "Located".
III. The status of the tax mailbox must be found as "Validated".
IV. To be up to date in the fulfillment of your tax obligations, through your current positive opinion.
V. Not to be found in the list of companies published by the SAT, in accordance with articles 69, penultimate paragraph, with the exception of fraction VI and 69-B, fourth paragraph of the CFF.
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 institutional email:
autorizacionesacajace@sat.gob.mx
No.
Resolution of the Procedure or Service
I. The resolution letter will be notified to the applicant by tax mailbox, in their case personally or by certified mail at the addresses indicated for hearing and receiving notifications.
II. In the event that the authority does not notify you of the response within the maximum response period, it will be considered that the authority resolved negatively.
Maximum deadline for the SAT to resolve the Procedure or Service Maximum deadline for the SAT to request additional information Maximum deadline to comply with the requested information Thirty days. Fifteen days. Ten days. What document do I obtain at the end of the Procedure or Service? What is the validity of the Procedure or Service? Response letter. Not applicable. ATTENTION CHANNELS Inquiries and doubts Complaints and reports
I. Email:
autorizacionesacajace@sat.gob.mx
II. Via Chat: http://chat.sat.gob.mx
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-
52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile – Mobile application, section Complaints and
Reports.
IV. On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/nueva denuncia
V. Red phones located in SAT offices.
Additional Information
The maximum deadline for the SAT to resolve the procedure shall be calculated from the fulfillment of all requirements and conditions established in this procedure sheet. Legal Basis Articles 94 and 146 of the Law, 17-K, 18, 18-A, 19, 32-D, 69, 69-B and 134, fraction I of the CFF and 141 and 142 of the Regulation and rules 1.2.2. and 4.2.16. of the RGCE.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 107 100/LA Request for authorization to consider as destroyed the remains of merchandise subject to temporary import, to fiscal deposit and to transit, accidented in the national territory. Procedure Service Description of the Procedure or Service Amount Submits the request for authorization to consider as destroyed the remains of merchandise subject to temporary import, to fiscal deposit or to transit, that has suffered an accident and no remains are left. Free Payment of duties Cost: $ Who can request the Procedure or Service? When is it submitted? Individuals or legal entities that have introduced merchandise under the regimes of temporary import, fiscal deposit or transit, that have suffered an accident. Before the expiration of the period of stay of the merchandise in the national territory. Where can I submit it? Before the parts office of the ACAJACE, located at Avenida Hidalgo number 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, during business hours from Monday to Friday from 8:00 to 14:30 hours. INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Go with the procedure documentation to the parts office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free writing, as a receipt of receipt.
What requirements must I meet?
I. Free writing, which you must present with the following documentation:
a) Certified copy of the notarial instrument, from which it is clear that the person signing the request, is authorized to carry out the corresponding procedures before the respective authority. b) Copy of the applicant's official identification. c) Copy of the customs documentation that supports the temporary import, the transit or the fiscal deposit. d) Copy of the documentation issued by the competent authority that credibly accredits the accident and its effects on the merchandise. e) Copy of the acknowledgment of the accident notice that has been given to the customs authority within a period not greater than fifteen days counted from the day following the accident. f) Copy of the contract or insurance policy of the merchandise. g) Copy of the insurance company's report where the facts of the accident are recorded. h) List of the accidented merchandise related to the entry or corresponding customs documentation. i) Copy of the notice of non-arrival, presented by the general warehouse, in the case of merchandise destined for the fiscal deposit regime. j) When the documentation presented is in a foreign language, you must provide its translation into Spanish. What conditions must I meet?
I. That the merchandise has suffered the accident in national territory and, as a consequence of it, no remains
are left, before:
a) The period to return to the foreign country the temporarily imported merchandise concludes. b) They have arrived at the corresponding general warehouse, when merchandise is destined for the fiscal deposit regime. c) They have arrived at the destination customs, when it concerns merchandise subject to the merchandise transit regime.
II. The status of the fiscal address must be "Located".
III. The status of the tax mailbox must be found as "Validated".
IV. To be up to date in the fulfillment of your tax obligations, through your current positive opinion.
V. Not to be found in the list of companies published by the SAT, in accordance with articles 69, penultimate paragraph, with
the exception of fraction VI and 69-B, fourth paragraph of the CFF.
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 institutional email:
autorizacionesacajace@sat.gob.mx
No.

108 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025 Resolution of the Procedure or Service
I. The resolution letter will be notified to the applicant by tax mailbox, in their case personally or by certified mail and at the address indicated for hearing and receiving notifications.
II. In the event that the authority does not notify the response within the maximum response period, it will be considered that the
authority resolved negatively.
Maximum deadline for the SAT to resolve the Procedure or Service Maximum deadline for the SAT to request additional information Maximum deadline to comply with the requested information Thirty days. Fifteen days. Ten days. What document do I obtain at the end of the Procedure or Service? What is the validity of the Procedure or Service? Response letter. Not applicable. ATTENTION CHANNELS Inquiries and doubts Complaints and reports
I. Email:
autorizacionesacajace@sat.gob.mx
II. Via Chat: http://chat.sat.gob.mx
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-
52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile – Mobile application, section Complaints and
Reports.
IV. On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V. Red phones located in SAT offices.
Additional Information
The maximum deadline for the SAT to resolve the procedure shall be calculated from the fulfillment of all requirements and conditions established in this procedure sheet. Legal Basis Articles 94 and 146 of the Law, 17-K, 18, 18-A, 19, 32-D, 69, 69-B and 134, fraction I of the CFF and 141 of the Regulation and rules
1.2.2. and 4.2.16. of the RGCE.
101/LA Request for authorization to consider as returned the temporarily imported merchandise that has suffered damage in the national territory and that, because of this, must be destroyed. Procedure Service Description of the Procedure or Service Amount Submits this request for authorization to consider as returned the temporarily imported merchandise that has suffered damage in the national territory and that, because of this, must be destroyed. Free Payment of duties Cost: $ Who can request the Procedure or Service? When is it submitted? The individuals or legal entities that have temporarily imported merchandise that has suffered damage in the national territory and must be destroyed. Before the expiration of the period of stay of the merchandise in the national territory. Where can I submit it? Before the parts office of the ACAJACE, located at Avenida Hidalgo number 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, during business hours from Monday to Friday from 8:00 to 14:30 hours. INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Go with the procedure documentation to the parts office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free writing, as a receipt of receipt.
What requirements must I meet?
I. Free writing, in which you must state:
a) The facts that gave rise to the damage to the merchandise subject to authorization for destruction. b) The place where the merchandise that suffered the damage is located and its material conditions.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 109 c) The place where the destruction of said merchandise is intended to be carried out, as well as the description of said process. d) Description of each of the damaged merchandise related to the customs documentation that supports the temporary import.
II. Certified copy of the notarial instrument, from which it is clear that the person signing the request, is authorized
to carry out the corresponding procedures before the respective authority.
III. Copy of the applicant's official identification.
IV. Copy of the customs documentation that supports the temporary import.
V. Copy of the documentation that credibly accredits the damage and its effects on the merchandise that
prevents return to the foreign country.
VI. Copy of the authorization issued by the competent authority, in the case of hazardous or harmful materials for
health or public safety, the environment, flora or fauna.
VII. When the documentation presented is in a foreign language, its translation into
Spanish must be provided.
What conditions must I meet?
I. That the merchandise has suffered damage in national territory, within its temporary import period.
II. The status of the fiscal address must be "Located".
III. The status of the tax mailbox must be found as "Validated".
IV. To be up to date in the fulfillment of your tax obligations, through your current positive opinion.
V. Not to be found in the list of companies published by the SAT, in accordance with articles 69, penultimate paragraph, with
the exception of fraction VI and 69-B, fourth paragraph of the CFF.
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 institutional email:
autorizacionesacajace@sat.gob.mx
No.
Resolution of the Procedure or Service
I. The resolution letter will be notified to the applicant by tax mailbox, in their case personally or by certified mail at the address,
indicated for hearing and receiving notifications.
II. In the event that the authority does not notify you of the response within the maximum period, it will be considered that the authority resolved
negatively.
Maximum deadline for the SAT to resolve the Procedure or Service Maximum deadline for the SAT to request additional information Maximum deadline to comply with the requested information Thirty days. Fifteen days. Ten days. What document do I obtain at the end of the Procedure or Service? What is the validity of the Procedure or Service? Response letter. Not applicable. ATTENTION CHANNELS Inquiries and doubts Complaints and reports
I. Email:
autorizacionesacajace@sat.gob.mx
II. Via Chat: http://chat.sat.gob.mx
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-
52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile – Mobile application, section Complaints and
Reports.
IV. On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V. Red phones located in SAT offices.
Additional Information
I. Once the authorization is obtained, the destruction of the merchandise must be carried out, in accordance with the following
procedure:
a) Submit a notice to the customs authority, at least thirty days before the date of destruction. The destructions must be carried out, with prior authorization from the ACAJACE at the location indicated in the notice, on days and business hours, whether or not the customs authority is present.

110 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025 b) Draw up a statement of facts in which the quantity, weight or volume of the waste, description of the destruction process, as well as the import entries with which the merchandise was introduced into the national territory. These must coincide with the authorization issued by the ACAJACE. This statement shall be drawn up by the customs authority and, in their absence, by the importer. c) Register the destruction of the waste in the accounting of the exercise in which it is carried out and keep it for the period indicated by the CFF. d) Destruction of the waste will be permitted in all cases, except when they are toxic or hazardous substances and hazardous or harmful materials, for health, public safety, the environment, flora or fauna, agri-food health and safety, in which case prior authorization from the competent authority will be required.
II. The expenses for destruction must be paid by the importer.
III. The maximum deadline for the SAT to resolve the procedure shall be calculated from the fulfillment of all requirements
and conditions established in this procedure sheet.
Legal Basis
Articles 94 of the Law and 17-K, 18, 18-A, 19, 32-D, 69, 69-B and 134, fraction I of the CFF and rules 1.2.2. and 4.2.17. of the RGCE.
102/LA Notice for the destruction of waste in accordance with article 109 of the Law, for companies with the IMMEX Program.
Procedure
Service
Description of the Procedure or Service Amount Submits the notice when in the merchandise imported temporarily a production process is carried out and as a result of this waste is generated and you choose to destroy it. Free Payment of duties Cost: $ Who can request the Procedure or Service? When is it submitted? Companies with the IMMEX Program, that have waste of temporarily imported merchandise. With thirty days' notice before the date of destruction. Where can I submit it? In the Digital Window, through the following link:
https://www.ventanillaunica.gob.mx
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Enter the link: https://www.ventanillaunica.gob.mx
II. Select procedures from the SHCP.
III. Select "Submission of notices" from the "Foreign Trade Records" section.
IV. Choose the option "Notice for the destruction of waste in accordance with article 109 of the Customs Law, for companies
with the IMMEX Program".
V. Enter the requested information.
VI. Attach the requested information.
VII. Sign the request.
What requirements must I meet?
I. Office of authorization of registration of manufacturing company by SE.
II. Indicate the following information:
a) Data of the destruction process. b) Data of the waste to be destroyed. c) Description of the temporarily imported merchandise from which the waste to be destroyed originates. d) Data of the downloaded temporary import entries. e) Data of the place where the merchandise is located. f) Data of the place and date where the destruction will take place. What conditions must I meet?
I. Have a valid e.firma.
II. The waste must be from temporarily imported merchandise under the IMMEX Program.
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? In Digital Window with the generated folio number. No.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 111

Resolution of the Procedure or Service
When you fail to meet any requirement, ADACE will notify you of the rejection of the procedure, indicating that you will not be able to carry out the destruction procedure until you resubmit the notice, meeting all requirements at least fifteen days before the new date set to carry out the destruction.

Maximum time limit for SAT to resolve the Procedure or Service Maximum time limit for SAT to request additional information Maximum time limit to comply with requested information Not applicable. Not applicable. Not applicable.

What document do I obtain upon completing the Procedure or Service?
What is the validity of the Procedure or Service?
Receipt acknowledgment. Not Applicable.

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
I. MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for the United States and Canada.
II. Personal attention at SAT offices, located in various cities in the country, during business hours from Monday to Thursday from 8:30 to 16:00 hours and Friday from 8:30 to 15:00 hours.
The addresses of the offices are available at:
https://www.sat.gob.mx/portal/public/directorio
III. In the Tax Service Modules and SARE Modules, the attention schedule is adapted, so it may be from 8:30 until 14:30 hours.
IV. Via Chat: http://chat.sat.gob.mx

I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile – Mobile application, section Complaints and Reports.
IV. On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V. Red phones located in SAT offices.

Additional Information
I. The documentation indicated in fraction I of the section “What requirements must I meet?” must be digitized and transmitted in the Digital Window.
II. The destruction must be carried out in the place indicated in the notice, on business days and hours, whether or not the customs authority is present.
III. ADACE will draw up a statement of facts in which the quantity, weight or volume of the merchandise being destroyed, the description of the destruction process carried out, as well as the entry permit numbers with which it was introduced into national territory will be recorded.
IV. In the event that the authority does not appear on the day, time and place indicated in the notice, the importer who carries out the destruction of the merchandise must draw up the corresponding statement of facts and send a copy thereof through the Digital Window, within five days following that in which it was drawn up, keeping the original copy of the statement of facts drawn up.
V. Regarding periodic destructions when the destruction process of the waste corresponds to a continuous process, the statement referred to in fraction II of this section may be drawn up monthly, provided you declare this option in the destruction notice.
VI. When you change or do not carry out the destruction on the indicated date, you must present a new notice at least five days in advance of the date of the next destruction process.

Legal Basis
Articles 2nd, fraction XII, 109 of the Law and 142 of the Regulation, IMMEX Decree, rules 1.2.2., 1.2.4. and 4.3.5. of the RGCE and Annex 23 of the RMF.

103/LA Notice of return of goods temporarily imported by companies with a cancelled IMMEX Program.

Procedure
Service
Description of the Procedure or Service Amount Submits the notice regarding the goods that were temporarily imported under the cancelled IMMEX Program, being able to return them as long as said goods are included in a new authorized IMMEX Program. Free Payment of duties Cost: $

Who can request the Procedure or Service?
When is it submitted?
Companies whose IMMEX Program has been cancelled by the SE and who have been authorized a new IMMEX Program.
Within fifteen days following the authorization of the new IMMEX Program.

112 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

Where can I submit it?
Before the ADACE corresponding to the company's tax domicile, during business hours from 8:00 to 14:30 hours from Monday to Friday.

What requirements must I meet?
Free writing, in which you must state the following:
I. The complete number of the entry permits that cover the goods temporarily imported for return abroad.
II. Copy of the authorization of the new IMMEX Program.
III. Copy of the cancellation letter of the IMMEX Program.
IV. Copy of the notification of cancellation of the IMMEX Program.
V. Copy of the notarial power or articles of incorporation where the legal representative is authorized to carry out administrative acts.
VI. Copy of the receipt acknowledgment of the “Notice to extend the term granted by the SE to change to the definitive import regime or return abroad goods temporarily imported”.

Under what conditions must I comply?
I. To be within the one hundred eighty natural days, counted from the day following the expiration of the term granted by the SE for you to comply with the obligation to change to the definitive import regime or return abroad the goods temporarily imported under its IMMEX Program.
II. The goods that will be returned abroad must be included in the new IMMEX Program.
III. The temporarily imported goods must return abroad within the term established under the first IMMEX Program.

FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE How can I follow up on the Procedure or Service?
Does SAT carry out any inspection or verification to issue the resolution of this Procedure or Service?
Not applicable. No.

Resolution of the Procedure or Service
Not applicable.

What document do I obtain upon completing the Procedure or Service?
What is the validity of the Procedure or Service?
Receipt acknowledgment. Not applicable.

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
I. MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for the United States and Canada.
II. Personal attention at SAT offices, located in various cities in the country, during business hours from Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.
The addresses of the offices are available at:
https://www.sat.gob.mx/portal/public/directorio
III. In the Tax Service Modules and SARE Modules, the attention schedule is adapted, so it may be from 8:30 until 14:30 hours.
IV. Via Chat: http://chat.sat.gob.mx

Additional Information
Not applicable.

Legal Basis
Articles 173 of the Regulation and 27 and 28 of the IMMEX Decree, rules 1.2.2., 1.2.4. and 4.3.8. of the RGCE and Annex 23 of the RMF.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 113

104/LA Request for authorization to extend the time limit for temporary export of goods abroad granted by the Law.

Procedure
Service
Description of the Procedure or Service Amount Submits the request for authorization to extend the time limit for the stay of the goods abroad granted by the Law. Free Payment of duties Cost: $

Who can request the Procedure or Service?
When is it submitted?
Individuals and legal entities that have temporarily exported goods.
Prior to the expiration of the time limit for the return of the temporary export of goods.

Where can I submit it?
Before the registry office of the ACAJACE, located at Avenida Hidalgo number 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, during business hours from Monday to Friday from 8:00 to 14:30 hours.

What requirements must I meet?
I. Free writing, which you must present with the following documentation:
a) Certified copy of the notarial instrument, from which it is evident that the person signing the request is authorized to carry out the corresponding procedures before the respective authority. b) Copy of the applicant's official identification. c) Exhibit the number(s) of the temporary export permit and/or the rectification permit when the time limit has been extended as established by the Law. d) Copy of the documents motivating the stay of the exported goods abroad for a period longer than that established in the article in question, for example, the service provision contract, among others. e) Copy of the favorable opinion of the SE, in the case of goods that due to economic circumstances require the extension of the time limit. f) Regarding trailers or hitching devices used in the transport of tractor-trailers:
i. Copy of the document that at the time of export of the trailers or hitching devices for tractor-trailers, format B2 “Temporary export notice”, contained in Annex 1 of the RGCE, presented before the exit customs office.
ii. Copy of the documentation that justifies the stay of the goods abroad for a longer period.
iii. List of the serial number of the trailers or hitching devices for tractor-trailers.
g) When the documentation presented is in a foreign language, you must provide its translation into Spanish.

Under what conditions must I comply?
I. The tax domicile status must be “Located”.
II. The tax mailbox status must be “Validated”.
III. To be up to date in the fulfillment of your tax obligations, through your valid positive opinion.
IV. Not to be found in the list of companies published by SAT, in accordance with articles 69, last paragraph, with the exception of fraction VI and 69-B, fourth paragraph of the CFF.
V. The terms of three months, six months, one year or that determined by the customs authority, must have been extended through rectification of the temporary export permit, before the expiration of the respective term, unless it concerns national or nationalized trailers or hitching devices used in the transport of tractor-trailers that are to be temporarily exported to the United States of America.

114 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

Resolution of the Procedure or Service
I. The resolution letter will be notified to the applicant by tax mailbox, in their case personally or by certified mail to the address indicated for hearing and receiving notifications.
II. When the extension is not authorized, the interested party must comply with the obligation to return the goods within a period of fifteen days, counted from the day following that in which the resolution is notified.

What document do I obtain upon completing the Procedure or Service?
What is the validity of the Procedure or Service?
Response letter. The term will be granted considering the validity of the document that motivates the stay of the goods abroad.

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
I. Email:
autorizacionesacajace@sat.gob.mx
II. Via Chat: http://chat.sat.gob.mx

Additional Information
I. Regarding goods destined for cultural events sponsored by national or foreign public entities and universities, the return of the goods may be authorized for periods longer than those indicated in the Law, as many times as necessary, for duly justified causes and within the validity of the respective contract, including its extensions, if any.
II. The maximum time limit for SAT to resolve the procedure will be calculated from the fulfillment of all the requirements and conditions established in this procedure sheet.

Legal Basis
Articles 116, fraction IV of the Law, 17-K, 18, 18-A, 19, 32-D, 69, 69-B and 134, fraction I of the CFF and 3 of the Regulation, rules 1.2.2., 4.4.2. and 4.4.5. and Annex 1 of the RGCE.

105/LA Authorization to extend the time limit for temporary export of fungible goods.

Procedure
Service
Description of the Procedure or Service Amount Submits the request to extend the time limit for temporary export of fungible goods.
Free
Payment of duties
Cost: $

Who can request the Procedure or Service?
When is it submitted?
Persons who have temporarily exported fungible goods.
Before the expiration of the sixty natural days term counted from the notification of the cancellation of the IMMEX Program.

Where can I submit it?
Before the registry office of the ACAJACE, located at Avenida Hidalgo number 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, during business hours from Monday to Friday from 8:00 to 14:30 hours.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 115

What requirements must I meet?
Free writing, in which you must state the following:
I. Copy of the valid official identification of the applicant.
II. The number(s) of the entry permit(s) of the temporary export of the merchandise.
III. Simple copy of the favorable opinion of the SE.

Under what conditions must I comply?
The goods in question correspond to fungible goods referred to in Annex 12 of the RGCE.

Resolution of the Procedure or Service
I. The resolution letter will be notified to you by tax mailbox, in their case personally or by certified mail to the address indicated for hearing and receiving notifications; or to the persons authorized for these effects.
II. If the extension is not authorized, you must comply with the obligation to return the merchandise, within a period of up to fifteen days, counted from the day following that in which you are notified of the resolution.

What document do I obtain upon completing the Procedure or Service?
What is the validity of the Procedure or Service?
Response letter. Six months.

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
I. Email:
autorizacionesacajace@sat.gob.mx
II. Via Chat: http://chat.sat.gob.mx

Additional Information
The maximum time limit for SAT to resolve the procedure will be calculated from the fulfillment of all the requirements and conditions established in this procedure sheet.

Legal Basis
Articles 114, 116, fraction IV of the Law, 17-K, 18, 18-A, 19, 37 and 134, fraction I of the CFF, 3 of the Regulation and 28 of the IMMEX Decree, rules 1.2.2. and 4.4.4. and Annex 12 of the RGCE.

…

108/LA Notice of destruction of merchandise destined for the fiscal deposit regime.

Procedure
Service
Description of the Procedure or Service Amount Submits the notice when you need to destroy merchandise that was introduced under the customs regime of fiscal deposit. Free Payment of duties Cost: $

Who can request the Procedure or Service?
When is it submitted?
The authorized general deposit warehouse where the merchandise is located.
At least thirty days in advance of the destruction date.

Where can I submit it?
In the Digital Window, through the following link:
https://www.ventanillaunica.gob.mx

116 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
I. Enter the following link: https://www.ventanillaunica.gob.mx
II. Log in with your e.firma or your username and password.
III. Select “procedures”, choose the option “new requests” and select SHCP.
IV. In the AGACE section, choose the option “Foreign Trade Records” and select “Submission of notices”.
V. Choose the option “Notice of destruction or donation of merchandise”.
VI. Capture the requested information.
VII. Attach the requested documentation.
VIII. Sign the request.
IX. Print and keep the receipt acknowledgment.

What requirements must I meet?
I. The causes that motivated the destruction.
II. The quantity of merchandise to be destroyed expressed in units of measurement according to the TIGIE, indicated in the electronic quota letter issued by the general deposit warehouse.
III. The place where the merchandise is located and its material conditions.
IV. The day, time and place where the destruction process is intended to be carried out.
V. The description of the destruction process.
VI. The entry permit numbers with which the merchandise was introduced to that customs regime.
VII. Folio of the electronic quota letter issued by the general deposit warehouse.
VIII. Electronic acknowledgment composed of 8 characters, issued by the SAAI.
IX. In the case of destruction of merchandise, due to accident or fortuitous event, which are in fiscal deposit, the general deposit warehouse will transmit through the Digital Window, the notice presented before the customs office where the receipt acknowledgment by the latter is reflected.

Under what conditions must I comply?
Foreign origin merchandise that has been subject to public auction cannot be destroyed.

Resolution of the Procedure or Service
When you fail to meet any requirement, the authority will have the notice as not submitted, which will inform you within a period not greater than fifteen days through the tax mailbox, indicating that you will not be able to carry out the destruction procedure until you resubmit the notice meeting all requirements.

Once the period referred to in the previous paragraph has elapsed without receiving notice from the authority, you can carry out the destruction of the merchandise.

What document do I obtain upon completing the Procedure or Service?
What is the validity of the Procedure or Service?
Receipt acknowledgment. Not applicable.

ATTENTION CHANNELS
Inquiries and doubts Complaints and reports
Via Chat: http://chat.sat.gob.mx I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile – Mobile application, section Complaints and Reports.
IV. On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V. Red phones located in SAT offices.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 117

Additional Information
I. Destruction must be carried out at the place, day, and business hour specified in the notice, even if the customs authority is not present.

In the event that the authority does not appear on the day, hour, and place indicated in the notice, the authorized legal entity that carries out the destruction of the goods must draw up a statement of facts and transmit it through the Digital Counter corresponding to it, within five days following the day it was drawn up, keeping an original copy of the statement of facts.

In the event that the corresponding ADACE appears, it will draw up a statement of facts in which the quantity, weight, or volume of the goods being destroyed, the description of the destruction process carried out, as well as the entry permit numbers with which they were introduced into national territory, will be recorded.

II. When you change the destruction date, you must submit a new notice complying with the requirements and conditions of this form.

Legal Basis
Articles 119 of the Law and 142, 177, last paragraph, and 179 of the Regulations, rules 1.2.2., 1.2.4. and 4.5.15. of the RGCE.

109/LA Notice of donation of goods to the Federal Treasury.

Procedure
Service
Description of Procedure or Service Amount
Submits the notice to donate to the Federal Treasury, the goods that were introduced under the fiscal deposit regime.
Free
Payment of duties
Cost: $

Who can request the Procedure or Service? When is it submitted?
The authorized general warehouse of deposit. When you wish to donate to the Federal Treasury, the goods that were introduced under the fiscal deposit regime.

Where can I submit it? At the Digital Counter, through the following link:
https://www.ventanillaunica.gob.mx

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?
I. Enter the following link: https://www.ventanillaunica.gob.mx
II. Log in with your e.firma or your username and password.
III. Select "trámites" (procedures), choose the option "solicitudes nuevas" (new requests) and select SHCP.
IV. In the AGACE section, choose the option "Registros de Comercio Exterior" (Foreign Trade Records) and select "Envío de avisos" (Sending of notices).
V. Choose the option "Aviso de destrucción o donación de mercancía" (Notice of destruction or donation of goods).
VI. Capture the requested information.
VII. Attach the requested documentation.
VIII. Sign the request.
IX. Print and keep the receipt acknowledgment.

What requirements must I meet?
I. The causes that motivated the donation.
II. The quantity of donated goods expressed in units of measurement according to the TIGIE, indicated in the electronic quota letter issued by the authorized general warehouse of deposit.
III. The place where the goods are located and their material conditions.
IV. The description of the process of the goods to be donated.
V. Indicate the folio of the electronic quota letter issued by the authorized general warehouse of deposit.
VI. Electronic acknowledgment composed of 8 characters, issued by the SAAI.

What conditions must I meet?
Goods that are of foreign origin and are to be auctioned in public auction cannot be destroyed.

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? Not applicable. No.

Resolution of the Procedure or Service
The authority will inform you through the tax mailbox if the donation is rejected, within thirty days following the submission of this notice through the Digital Counter; otherwise, it will be understood that said donation has been accepted. In the event that the ADACE does not collect the goods that would have been donated to the Federal Treasury, within a term of thirty days counted from the date the corresponding resolution should have been issued, the general warehouse of deposit may proceed to its destruction by drawing up the corresponding statement and delivering it to said authority.

Maximum term for the SAT to resolve the Procedure or Service Not applicable.

Maximum term for the SAT to request additional information Not applicable.

Maximum term to comply with the requested information Not applicable.

What document do I obtain at the end of the Procedure or Service?
Receipt acknowledgment.

What is the validity of the Procedure or Service?
Thirty days.

ATTENTION CHANNELS

Inquiries and doubts
Chat: http://chat.sat.gob.mx

Complaints and reports
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Móvil – Mobile application, Complaints and Reports section.
IV. On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V. Red phones located in SAT offices.

Additional Information
Not applicable.

Legal Basis
Articles 119 of the Law and 179 of the Regulations, rules 1.2.2., 1.2.4. and 4.5.15. of the RGCE.

...

111/LA Notice for the destruction of fiscal deposit goods for the exhibition and sale of goods.

Procedure
Service
Description of Procedure or Service Amount
Submits the notice when you need to destroy obsolete, expired, damaged, or unusable merchandise that is under the fiscal deposit regime for the exhibition and sale of goods. Free Payment of duties Cost: $

Who can request the Procedure or Service? When is it submitted?
Legal entities authorized for the exhibition and sale of foreign and national goods in international airports, border ports, and high-sea maritime ports. Fifteen days before the destruction date.

Where can I submit it? At the Digital Counter, through the following link:
https://www.ventanillaunica.gob.mx

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?
I. Enter the following link: https://www.ventanillaunica.gob.mx
II. Log in with your e.firma or your username and password.
III. Select "trámites" (procedures), choose the option "solicitudes nuevas" (new requests) and select SHCP.
IV. In the AGACE section, choose the option "Registros de Comercio Exterior" (Foreign Trade Records) and select "Envío de avisos" (Sending of notices).
V. Choose the option "Aviso para la destrucción de mercancías de Depósito Fiscal para exposición y venta de mercancías" (Notice for the destruction of Fiscal Deposit goods for exhibition and sale of goods).
VI. Capture the requested information.
VII. Attach the requested documentation.
VIII. Sign the request.
IX. Print and keep the receipt acknowledgment.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 119

What requirements must I meet?
I. The day, hour, and place where the destruction process is intended to take place.
II. Information on the entry permits, if any, of the rectification permits, with which they were introduced.
III. Information and description of the goods to be destroyed (sequence, tariff fraction, NICO, brand, serial number, unit of measurement, value in dollars, commercial value).
IV. Description of the destruction process.
V. Quantity of goods to be destroyed.
VI. Description of the temporarily imported goods from which the waste originates.
VII. Percentage that the goods to be destroyed represent, with respect to the temporarily imported goods from which the waste originates.
VIII. Physical conditions.

What conditions must I meet?
The goods that are under the fiscal deposit regime must be obsolete, expired, damaged, or unusable.

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? Not applicable. No.

Resolution of the Procedure or Service
When you do not meet any requirement, the authority will consider the notice as not submitted, which will be informed to you within a period not exceeding fifteen days through the tax mailbox, indicating that you cannot carry out the destruction procedure until you resubmit the notice complying with all requirements.

In the event that the authority does not inform you that your notice was considered not submitted, you may carry out the destruction of the goods.

Maximum term for the SAT to resolve the Procedure or Service Not applicable.

Maximum term for the SAT to request additional information Not applicable.

Maximum term to comply with the requested information Not applicable.

What document do I obtain at the end of the Procedure or Service?
Receipt acknowledgment.

What is the validity of the Procedure or Service?
Not applicable.

ATTENTION CHANNELS

Inquiries and doubts
Chat: http://chat.sat.gob.mx

Additional Information
I. Destruction must be carried out at the place, day, and business hour indicated in the notice, even if the customs authority is not present.

In the event that the authority does not appear on the day, hour, and place indicated in the notice, the authorized legal entity that carries out the destruction of the goods must draw up a statement of facts and transmit it through the Digital Counter, within five days following the day it was drawn up, keeping an original copy of the statement of facts drawn up.

In the event that the ADACE appears, it will draw up a statement of facts in which the quantity, weight, or volume of the goods being destroyed, the description of the destruction process carried out, as well as the entry permit numbers with which they were introduced into national territory, will be recorded.

II. When you change the destruction date, you must submit a new notice complying with the requirements and conditions of this form.

Legal Basis
Articles 119 and 121, fraction I of the Law and 142 and 179 of the Regulations, rules 1.2.2., 1.2.4., 4.5.20. and 4.5.22. and Annex 22 of the RGCE.

...

120 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

117/LA Notice for the rectification of entry permits derived from the adoption of a conclusive agreement.

Procedure
Service
Description of Procedure or Service Amount
Submits the notice when you rectify the omitted and/or inaccurate data recorded in the entry permit, provided that you have requested the adoption of a conclusive agreement. Free Payment of duties Cost: $

Who can request the Procedure or Service? When is it submitted?
Natural and legal persons who are exercising verification powers (home visit, desk review, or electronic review), who have requested the adoption of a conclusive agreement. Once the tax authority within the conclusive agreement procedure manifests its acceptance for the signing of the same.

Where can I submit it? Before the tax authority exercising the verification powers, during business hours from 8:00 to 14:30 hours, Monday to Friday.

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?
I. Go with the procedure documentation to the clerk's office of the authority exercising the verification powers.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free writing, as a receipt acknowledgment.

What requirements must I meet?
Free writing, in which you must state the following:
I. List of entry permit numbers and fields to be rectified.
II. The file number of the conclusive agreement.

What conditions must I meet?
I. Be in the procedure of a conclusive agreement.
II. That the rectification of the entry permit concerns omitted and/or inaccurate data.

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? Not applicable. No.

Resolution of the Procedure or Service
Not applicable.

Maximum term for the SAT to resolve the Procedure or Service Not applicable.

Maximum term for the SAT to request additional information Not applicable.

Maximum term to comply with the requested information Not applicable.

What document do I obtain at the end of the Procedure or Service?
Receipt acknowledgment.

What is the validity of the Procedure or Service?
Not applicable.

ATTENTION CHANNELS

Inquiries and doubts
I. MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for the United States and Canada.
II. Personal attention in SAT offices, located in various cities in the country, during business hours from Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.
The addresses of the offices are available at:
https://www.sat.gob.mx/portal/public/directorio
III. In the Tax Services Modules and SARE Modules, the attention schedule is adapted, so it may be from 8:30 until 14:30 hours.
IV. Chat: http://chat.sat.gob.mx

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 121

Additional Information
Not applicable.

Legal Basis
Articles 89 and 184, fraction III of the Law, 42, fractions II, III and IX and 69-C of the CFF and 137 of the Regulations, rules 1.2.2., 1.2.4. and 6.1.3. of the RGCE and Annex 23 of the RMF.

118/LA Authorization to temporarily import goods listed in Annex II of the IMMEX Decree or in Annex 28 of the RGCE, or in both.

Procedure
Service
Description of Procedure or Service Amount
Submits the authorization request to carry out temporary imports of certain goods under the coverage of your registration.
Free
Payment of duties
Cost: $

Who can request the Procedure or Service? When is it submitted?
Companies with registration in the enterprise certification scheme in the VAT and IEPS modality.
When interested in obtaining authorization to carry out temporary imports of goods from Annex II of the IMMEX Decree and/or Annex 28 of the RGCE under the coverage of your registration.

Where can I submit it? Before the clerk's office of the AGACE, located at Avenida Hidalgo number 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, during business hours from Monday to Friday from 8:00 to 14:30 hours. Through the Digital Counter, through the following link: www.ventanillaunica.gob.mx, in the "Solicitud" (Request) section in the option "Aviso Anexo II y 28" (Notice Annex II and 28).

INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE

What do I have to do to carry out the Procedure or Service?
I. Go with the procedure documentation to the clerk's office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the procedure.
III. Receive and keep the stamped free writing, as a receipt acknowledgment.
IV. Enter the Digital Counter using your e.firma, and attach the documents required in the form; once the process is concluded, you will be provided with the receipt acknowledgment of the procedure.

What requirements must I meet?
Free writing, in which you must state the following:
I. Document or documents accrediting that you have carried out operations of the IMMEX Program in at least the twelve months prior to the submission of the authorization request.
II. Description of activities related to the temporary import of goods listed in Annex II "Goods that must meet specific requirements to be temporarily imported under the coverage of this Decree" of the IMMEX Decree and/or those listed in Annex 28 of the RGCE, the incorporation of said goods into your production processes or service provision according to the IMMEX Program modality, from the arrival of the goods, their storage, integration into your production process, final product, and discharge.
III. The justification for the temporary import of the reference goods, which must be linked to your predominant activity.
IV. When you have carried out transfers of goods, related to the customs regime with which you obtained the registration in the enterprise certification scheme, IVA and IEPS modality, attach the list of national suppliers.

What conditions must I meet?
I. The import of the goods referred to in this procedure form must be linked to your predominant activity.
II. That the company has the registration in the enterprise certification scheme, IVA and IEPS modality, valid and that the import of this type of goods has not been authorized through the authorization letter of the Registration.
III. Comply permanently with the obligations of the registration in the enterprise certification scheme.

122 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

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? In MarcaSAT, in option 7 Foreign Trade, Submenu 7 integral certification scheme; by email, certification.iva.ieps@sat.gob.mx; or in the Digital Counter. The authority may carry out the necessary supervision visits to verify compliance with what is established in the applicable RGCE.

Resolution of the Procedure or Service
I. The resolution letter will be notified to the authorized persons and at the address indicated to hear and receive notifications or through the Digital Counter.
II. When the request is issued in the negative, you will not be able to temporarily import goods listed in Annex II "Goods that must meet specific requirements to be temporarily imported under the coverage of this Decree" of the IMMEX Decree and/or goods listed in Annex 28 of the RGCE, under the coverage of the registration in the enterprise certification scheme, IVA and IEPS modality.
III. Notwithstanding the above, you may submit the procedure again at any time, within the established terms and complying with the requirements established in this procedure form.

Maximum term for the SAT to resolve the Procedure or Service Thirty days.

Maximum term for the SAT to request additional information Thirty days.

Maximum term to comply with the requested information Ten days.

What document do I obtain at the end of the Procedure or Service?
Response letter.

What is the validity of the Procedure or Service?
The same validity as that granted in the registration in the enterprise certification scheme, IVA and IEPS modality of the company.

ATTENTION CHANNELS

Inquiries and doubts
MarcaSAT: 55-62-72-27-28 and 55-87-74-48-87-28 for the United States and Canada.

Additional Information
I. In the event that the customs authority detects the lack of any requirement, it will request the missing information or documentation only once.
II. The maximum term for the SAT to resolve the procedure will be calculated from the compliance with all requirements and conditions established in this procedure form.

Legal Basis
Articles 28-A of the VAT Law, 15-A of the IEPS Law and 18, 18-A and 19 of the CFF, Annex II of the IMMEX Decree, rules 1.2.2., 7.1.1., 7.1.2. and 7.2.1. and Annex 28 of the RGCE.

119/LA Notice regarding the accreditation of requirements for companies that have operated through a company with an IMMEX Program, in the shelter modality.

Procedure
Service
Description of Procedure or Service Amount
Submits the notice to inform the authority that you meet by yourself the requirements that you accredited through a third party to obtain the registration in the enterprise certification scheme, IVA and IEPS modality, any sector. Free Payment of duties Cost: $

Who can request the Procedure or Service? When is it submitted?
Companies that have registration in the enterprise certification scheme, IVA and IEPS modality, any sector, that have accredited their requirements through a company with an IMMEX Program, shelter modality. Within three months following the notification of the letter in which the registration in the enterprise certification scheme, IVA and IEPS modality, any sector, was granted.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 123

Where can I submit it? Before the official records office of the AGACE, located at Avenida Hidalgo number 77, Guerrero neighborhood, Cuauhtémoc Borough, postal code 06300, Mexico City, during an attention schedule from Monday to Friday from 8:00 to 14:30 hours.

INFORMATION TO CARRY OUT THE TRAMIT OR SERVICE

What do I have to do to carry out the Tramit or Service?
I. Go with the documentation of the tramit to the official records office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the tramit.
III. Receive and keep the stamped free writing, as an acknowledgment of receipt.

What requirements must I meet?
Free writing, in which you must state the following:
I. That the company complies on its own with the number of employees, infrastructure and/or the amount of investment in national territory, required for the sector granted in the registration in the company certification scheme, IVA and IEPS modality.
II. Attach the documentation by which you prove compliance with the requirements, which at the time you have accredited through the company with the IMMEX Program, in the shelter modality listed below:
a) For Infrastructure: Exhibit photographic evidence of the infrastructure, accompanied by the printed representations of the CFDIs, property titles, import entries own and/or contracts that cover that you have the legal use and/or enjoyment of the machinery and equipment to carry out the productive process and/or service with the respective CFDIs, as the case may be. b) For Employees: Certificates of all your employer records in which all the personnel registered with the IMSS, from the SUA, where at least 10 employees registered with the IMSS are observed, as the case may be. The company may attach the first page, where the social denomination and the period appear, and the last page, where all the employees registered with the IMSS are recorded. Documentation that proves the retention and payment of the ISR of the applicant, for which you can present the last declaration of ISR retentions for salaries, as well as the receipt that demonstrates the payment of the contributions retained from the workers. The receipt of the payment of worker-employer quotas of the last bimonthly period, prior to the presentation of the writing, you must attach a receipt downloaded by the SIPARE or a payment receipt that is consistent with the SUA information. Those receipts that contain legends stating that they have no fiscal or legal effects will not be valid to prove the requirement. The authority will verify that the requesting company complies with the issuance of payroll CFDIs to its workers, for which you must provide a list with the full name and the RFC key of at least ten employees, as the case may be, when any inconsistency is detected, the authority may request that you exhibit the documentation that proves its corresponding issuance, at all times. The requesting company must prove the aforementioned requirements. c) For amounts of investment in national territory: Declaration under oath, declaring the global value of each of the concepts that apply to it (real estate, personal property). This value may be the current value of the goods or the customs value if they proceed from temporary imports, or a combination of both. You must attach the documentation, such as, lease and/or purchase contracts accompanied by their CFDIs, property titles, import entries own, declarations, printed representations of own CFDIs, among others.

What conditions must I meet?
That the company has a valid registration in the company certification scheme modality of IVA and IEPS, any sector.

FOLLOW-UP AND RESOLUTION OF THE TRAMIT OR SERVICE

How can I follow up on the Tramit or Service? Will the SAT carry out any inspection or verification to issue the resolution of this Tramit or Service? Not applicable. No.

Resolution of the Tramit or Service
Not applicable.

Maximum time limit for the SAT to resolve the Tramit or Service Not applicable.

Maximum time limit for the SAT to request additional information Not applicable.

Maximum time limit to comply with the requested information Not applicable.

124 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

What document do I obtain at the end of the Tramit or Service?
Acknowledgment of receipt.

What is the validity of the Tramit or Service?
The same validity by which it was granted to you in the registration in the company certification scheme, IVA and IEPS modality, with which the company has.

ATTENTION CHANNELS

Inquiries and doubts
MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for the United States and Canada, in option 7 Foreign Trade, Submenu 7 integral certification scheme and by email certification.iva.ieps@sat.gob.mx

Additional Information
In the event that the AGACE detects any non-compliance with the requirements object of this notice, it will proceed to initiate the cancellation procedure.

Legal Basis
Articles 28-A of the IVA Law, 15-A of the IEPS Law and 183 of the ISR Law and rules 1.2.2., 7.1.1., 7.1.2., 7.1.3., 7.1.8., 7.2.1., 7.2.4. and 7.2.5. of the RGCE.

120/LA Authorization to issue the compliance report of the “Guidelines of the Electronic System for the Control of Temporary Import Inventories”.

Tramit
Service
Description of the Tramit or Service
Amount
Submits the request for authorization so that you can issue the compliance report of the “Guidelines of the Electronic System for the Control of Temporary Import Inventories”. Free Payment of rights Cost: $

Who can request the Tramit or Service?
Civil Associations, Chambers or Confederations constituted in accordance with Mexican legislation.

When is it presented?
When you are interested in obtaining the authorization to issue the compliance report of the “Guidelines of the Electronic System for the Control of Temporary Import Inventories”.

INFORMATION TO CARRY OUT THE TRAMIT OR SERVICE

What requirements must I meet?
I. Free writing, in which you must state the following:
a) That you comply with the “Guidelines for the Authorization of Issuance of the Report regarding the Electronic System for the Control of Temporary Import Inventories”, which will be made known on the SAT Portal. b) Name(s), the RFC key with homoclave, position(s), telephone(s) and institutional email of at least two people trained to validate what is established in the “Guidelines of the Electronic System for the Control of Temporary Import Inventories” which will be made known on the SAT Portal.
II. List of affiliates, (at least four hundred companies with a valid IMMEX Program).

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 125

What conditions must I meet?
I. Be up to date in the fulfillment of your tax obligations, through your valid positive opinion and having authorized the SAT to make said opinion public.
II. Not be found in the list of companies published by the SAT, in accordance with articles 69 with the exception of fraction VI and 69-B, fourth paragraph of the CFF.
III. Have an updated email address for tax mailbox purposes.
IV. The requesting Civil Associations, Chambers or Confederations must represent the interests of companies with a social object in import or export activities, customs brokerage, transport, handling, storage and custody of goods that are introduced or extracted from the national territory.

FOLLOW-UP AND RESOLUTION OF THE TRAMIT OR SERVICE

How can I follow up on the Tramit or Service? Will the SAT carry out any inspection or verification to issue the resolution of this Tramit or Service? In MarcaSAT, in option 7 Foreign Trade, Submenu 7 integral certification scheme or by email, oeamexico@sat.gob.mx No.

Resolution of the Tramit or Service
The resolution letter will be notified to the persons and at the address indicated to hear and receive notifications.

Maximum time limit for the SAT to resolve the Tramit or Service Thirty days.

Maximum time limit for the SAT to request additional information Thirty days.

Maximum time limit to comply with the requested information Fifteen days.

What document do I obtain at the end of the Tramit or Service?
Response letter.

What is the validity of the Tramit or Service?
Three years counted from the date of issuance of the authorization.

ATTENTION CHANNELS

Inquiries and doubts
I. MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for the United States and Canada.
II. Personal attention in SAT offices, located in various cities in the country, during an attention schedule from Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.
The addresses of the offices are available at: https://www.sat.gob.mx/portal/public/directorio
III. In the Tax Services Modules and SARE Modules, the attention schedule is adapted, so it may be from 8:30 until 14:30 hours.
IV. Via Chat: http://chat.sat.gob.mx

Additional Information
The maximum time limit for the SAT to resolve the tramit will be calculated from the fulfillment of all the requirements and conditions established in this tramit sheet.

Legal Basis
Articles 17-K, 69 and 69-B of the CFF, IMMEX Decree and rules 1.2.2., 1.2.4. and 7.1.9. of the RGCE and 2.1.24. of the RMF.

121/LA Request to leave without effect the registration in the company certification scheme, IVA and IEPS modality.

Tramit
Service
Description of the Tramit or Service
Amount
Submits the request to stop having your registration in the company certification scheme modality IVA and IEPS, any sector.
Free
Payment of rights
Cost: $

Who can request the Tramit or Service?
Companies that are registered in the registration in the company certification scheme modality IVA-IEPS, any sector.

When is it presented?
When you are interested in leaving without effect the registration in the company certification scheme modality IVA and IEPS, any sector.

126 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

INFORMATION TO CARRY OUT THE TRAMIT OR SERVICE

What requirements must I meet?
Free writing, in which you must state the following:
I. Your will to leave without effect the registration in the company certification scheme, IVA and IEPS modality.
II. That the SCCCyG is at zero.

What conditions must I meet?
Not be subject to the procedures for requirement, cancellation or suspension of the registration in the company certification scheme, IVA and IEPS modality.

FOLLOW-UP AND RESOLUTION OF THE TRAMIT OR SERVICE

Resolution of the Tramit or Service
The resolution letter will be notified granting or denying the request to leave without effect the registration in the company certification scheme modality IVA-IEPS.

Maximum time limit for the SAT to resolve the Tramit or Service Three months.

Maximum time limit for the SAT to request additional information Three months.

Maximum time limit to comply with the requested information Ten days.

What document do I obtain at the end of the Tramit or Service?
Response letter.

What is the validity of the Tramit or Service?
Not applicable.

ATTENTION CHANNELS

Inquiries and doubts
I. MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for the United States and Canada.
II. Personal attention in SAT offices, located in various cities in the country, during an attention schedule from Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.
III. The addresses of the offices are available at: https://www.sat.gob.mx/portal/public/directorio

Additional Information
I. If the requirement is not fulfilled within the established time limit, the request will be considered discarded.
II. The maximum time limit for the SAT to resolve the tramit will be calculated from the fulfillment of all the requirements and conditions established in this tramit sheet.

Legal Basis
Articles 108 of the Law, 18, 18-A and 19 of the CFF, 28-A of the IVA Law and 15-A of the IEPS Law and rules 1.2.2., 7.2.2., 7.2.4. and 7.2.6. of the RGCE.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 127

122/LA Request to extend for only one time the transfer of goods.

Tramit
Service
Description of the Tramit or Service
Amount
Submits the request when you require an extension in the deadlines to transfer the temporarily imported goods by company with IMMEX Program, controlled modality. Free Payment of rights Cost: $

Who can request the Tramit or Service?
The controlled societies whose IMMEX Program is understood to be cancelled.

When is it presented?
Before the expiration of the six or twelve month deadline, depending on the type of goods, counted from the cancellation of the IMMEX Program.

Where can I submit it? Before the official records office of the ACAJACE, located at Avenida Hidalgo number 77, Guerrero neighborhood, Cuauhtémoc Borough, postal code 06300, Mexico City, during an attention schedule from Monday to Friday from 8:00 to 14:30 hours.

INFORMATION TO CARRY OUT THE TRAMIT OR SERVICE

What requirements must I meet?
Free writing, in which you must state the following:
I. If it concerns the following goods:
a) Lubricants and other materials that will be consumed during the productive process of the export goods, except in the case of petroleum products. b) Raw materials, parts and components that will be destined entirely to integrate export goods. c) Containers and packaging. d) Labels and brochures. e) Containers and trailer boxes. f) Machinery, equipment, tools, instruments, molds and spare parts destined for the productive process. g) Equipment and devices for pollution control; for research or training, industrial safety, telecommunications and computing, laboratory, measurement, product testing and quality control; as well as those that intervene in the handling of materials directly related to export goods and others linked to the productive process. h) Equipment for administrative development.
II. That the company with the IMMEX Program in the controlled modality has the registration in the company certification scheme, Authorized Economic Operator sector Controlled modality.
III. Attach document where the registration as a controlled company of a company with the IMMEX Program in the controlled modality is recorded.

What conditions must I meet?
That the controlled society keeps its inventories of temporarily imported goods updated.

FOLLOW-UP AND RESOLUTION OF THE TRAMIT OR SERVICE

How can I follow up on the Tramit or Service? Will the SAT carry out any inspection or verification to issue the resolution of this Tramit or Service? Through the institutional email: autorizacionesacajace@sat.gob.mx No.

Resolution of the Tramit or Service
The resolution letter will be notified to the applicant by tax mailbox, if applicable, personally or by certified mail, at the addresses indicated to hear and receive notifications; or to the persons authorized for those effects.

Maximum time limit for the SAT to resolve the Tramit or Service Thirty days.

Maximum time limit for the SAT to request additional information Fifteen days.

Maximum time limit to comply with the requested information Ten days.

What document do I obtain at the end of the Tramit or Service?
Response letter.

What is the validity of the Tramit or Service?
Not applicable.

128 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

ATTENTION CHANNELS

Inquiries and doubts
I. Email: autorizacionesacajace@sat.gob.mx
II. Via Chat: http://chat.sat.gob.mx

Additional Information
I. The granted deadline of sixty natural days will start to count from the next business day after the expiration of the corresponding deadline.
II. The maximum time limit for the SAT to resolve the tramit will be calculated from the fulfillment of all the requirements and conditions established in this tramit sheet.

Legal Basis
Articles 108 of the Law, 17-K, 18, 18-A, 19, 37 and 134, fraction I of the CFF and 2, fraction X, 3, fraction I, 4, fractions I and II and 13 of the IMMEX Decree and rules 1.2.2., 4.3.21. and 7.3.4. of the RGCE.

...

124/LA Notice of recurrent operations through simplified procedures.

Tramit
Service
Description of the Tramit or Service
Amount
Submits this notice when you identify that simplified procedures are being used to import goods through Courier and Package Companies registered for the same recipient or consignee or with delivery at the same address in more than three operations in a calendar month. Free Payment of rights Cost: $

Who can request the Tramit or Service?
Registered Courier and Package Companies.

When is it presented?
Within the first ten days of the immediate next month to which it corresponds.

Where can I submit it? Before the DGIA and the AGACE, through the following emails: atencion_dgia@anam.gob.mx and atencion.agacece@sat.gob.mx

INFORMATION TO CARRY OUT THE TRAMIT OR SERVICE

What do I have to do to carry out the Tramit or Service?
Send an email with your notice to the authority mentioned in the previous section, complying with what is established in the section “What requirements must I meet?”.

What requirements must I meet?
I. Send a plain file (.txt), with the detail of the operations of the entries processed in the previous calendar month, in zip format, without exceeding 25MB:
a) TEXT type. b) ASCII format. c) Transmission frequency As many files per month as required, without repeating the name of these, up to file eee99 (Expired Month) and file eee9999. d) Record separator Control-J character (line feed, with hexadecimal ascii code). e) Field separator PIPE character “|”, without spaces next to the pipes. In case of exceeding the aforementioned capacity, the file must be split into 25MB zip files, generating the necessary emails to complete the upload of the information.
II. The notice referred to in this tramit sheet must include the following information:
a) Registration number of the Courier and Package Company. b) Number of the patent or authorization of the agent, agency or accredited customs broker, or of the legal representative who processed the entry. c) Entry number. When the entry covers goods transported in the same shipment of various recipients or consignees, in addition, the part or parts that correspond to the goods of the recipient or consignee for whom the notice is presented must be indicated.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 129 d) Customs key or customs section where the entry was processed. e) Description of the goods. f) Quantity of the goods. g) Unit of measurement. h) Declared customs value. i) Air waybill number or transport document number. j) Full name, trade name, or corporate name of the consignee or consignee (without abbreviations). k) In their case, the key in the RFC of the consignee or consignee, the CURP in the case of natural persons who do not have an RFC key, or the tax identification number of the country of residence, the social security number or the passport number in the case of foreigners. l) Full address of the consignee or consignee of the goods (street, exterior number, interior number, neighborhood, territorial demarcation, postal code, city and federal entity). m) Phone number of the consignee or consignee. n) Email of the consignee or consignee, in their case. In the case of operations carried out through e-commerce platforms, including those carried out through those that provide intermediary services, said email will be mandatory. o) Full name, trade name, or corporate name of the sender (without abbreviations). p) Tax identification number of the sender, in their case. q) Address of the sender (street, exterior number, interior number, postal code, city, country, as applicable). r) Phone number of the sender, in their case. s) Email of the sender, in their case. t) In the case of operations carried out through e-commerce platforms, including those carried out through those that provide intermediary services, the trade name, country of origin and, in their case, trade name or corporate name of the same.
III. The name of each file is unique and has the format veee mmnnnn.ddd, where:
a) v Is a constant with which the notice files are identified. b) eee Is the registration number of the Courier and Package Company. c) mm Is the month number to 2 positions. d) nnnn Is the consecutive number of the file, starts from 0001 to 9999, sent in the same month. e) ddd Is the Julian day on which the file transmission is carried out. What conditions must I comply with? Not applicable. FOLLOW-UP AND RESOLUTION OF THE TRAMIT OR SERVICE How can I follow up on the Tramit or Service? Will ANAM carry out any inspection or verification to issue the resolution of this Tramit or Service? Not applicable. No. Resolution of the Tramit or Service Not applicable. Maximum time limit for ANAM to resolve the Tramit or Service Maximum time limit for ANAM to request additional information Maximum time limit to comply with the requested information Not applicable. Not applicable. Not applicable. What document do I obtain at the end of the Tramit or Service? What is the validity of the Tramit or Service? Acknowledgment of receipt by email. Not applicable. ATTENTION CHANNELS Inquiries and doubts Complaints and reports Personal attention in ANAM offices located in various cities in the country, during business hours from Monday to Thursday from 8:30 to 16:00 hours and Friday from 8:30 to 15:00 hours.
I. Email:
denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/ Additional information Not applicable.
Legal basis
Articles 20, 43, 59 and 88 of the Law and 240 of the Regulation, rules 1.3.1., 3.7.3., 3.7.4. and 3.7.5., and Annex 22 of the RGCE.

130 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025 125/LA Notice to present the detailed list of entries to use the simplified procedure through Courier and Package Companies. Tramit Service Description of the Tramit or Service Amount Submit this notice when you carry out import operations using the simplified procedure. Free Payment of rights Cost: $ Who can request the Tramit or Service? When is it submitted? Registered Courier and Package Companies. Within the first five days of the month immediately following the corresponding one. Where can I submit it? Before the DGIA and AGACE, through the following emails:
atencion_dgia@anam.gob.mx and atencion.agacece@sat.gob.mx INFORMATION TO CARRY OUT THE TRAMIT OR SERVICE What do I have to do to carry out the Tramit or Service? Send an email with your notice to the authority mentioned in the previous section, complying with what is established in the section "What requirements must I comply with?". What requirements must I comply with?
I. Send a plain text file (.txt), with the detail of the operations of the entries processed in the previous calendar month, it must be sent in zip format, not exceeding 25MB:
a) TEXT Type. b) ASCII Format. c) Transmission Frequency As many files per month as required, without repeating the name of these, until reaching the file eee99 (Expired Month) and .file eee9999. d) Record Separator Control-J character (line feed, with hexadecimal ascii code). e) Field Separator PIPE character "|", without spaces next to the pipes. In case of exceeding the aforementioned capacity, the file must be split into zip files of 25MB each, generating the necessary emails to complete the upload of the information.
II. The list referred to in this tramit sheet must include the following information:
a) The entry number corresponding to each consignee or consignee, related to their respective items. b) Description of the goods. c) Quantity of the goods. d) Unit of measurement. e) Declared customs value. f) Currency. g) Country of origin. h) Arrival date to national territory. i) Air waybill number or transport document number. j) Global rate or quota applied for the payment of contributions. k) Applicable non-tariff regulations and restrictions, in their case. l) Customs of entry to national territory. m) Customs of dispatch. n) Consignee or consignee information:

Name, trade name or corporate name.
In their case, the key in the RFC of the consignee or consignee, the CURP in the case of natural persons
who do not have an RFC key, or the tax identification number of the country of residence, the number social security or passport number in the case of foreigners.
Address (street, exterior number, interior number, neighborhood, territorial demarcation, postal code, city and
federal entity).
Phone.
Email, in their case.
In the case of operations carried out through e-commerce platforms, including those carried out through those that provide intermediary services, said email will be mandatory.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 131 o) Sender information:
1. Full name, trade name or corporate name (without abbreviations).
2. Tax identification number, in their case.
3. Address (street, exterior number, interior number, postal code, city and country, as applicable).
4. Phone, in their case.
5. Email, in their case.
p) In their case, the information of the e-commerce platform, including that which provides intermediary services:
1. Trade name.
2. Country of origin.
3. Trade name or corporate name.
III. The name of each file is unique and has the format reee mmnn.ddd, where:
a) r Is a constant with which the entry list files are identified. b) eee Is the registration number of the Courier and Package Company. c) mm Is the month number to 2 positions. d) nnnn Is the consecutive number of the file, starts from 0001 to 9999, sent in the same month. e) ddd Is the Julian day on which the file transmission is carried out. What conditions must I comply with? Not applicable. FOLLOW-UP AND RESOLUTION OF THE TRAMIT OR SERVICE How can I follow up on the Tramit or Service? Will ANAM carry out any inspection or verification to issue the resolution of this Tramit or Service? Not applicable. No. Resolution of the Tramit or Service Not applicable. Maximum time limit for ANAM to resolve the Tramit or Service Maximum time limit for ANAM to request additional information Maximum time limit to comply with the requested information Not applicable. Not applicable. Not applicable. What document do I obtain at the end of the Tramit or Service? What is the validity of the Tramit or Service? Acknowledgment of receipt. Not applicable. ATTENTION CHANNELS Inquiries and doubts Complaints and reports Personal attention in ANAM offices located in various cities in the country, during business hours from Monday to Thursday from 8:30 to 16:00 hours and Friday from 8:30 to 15:00 hours.
I. Email:
denuncias@anam.gob.mx
II. On the ANAM Portal:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/ Additional information Not applicable.
Legal basis
Articles 20, 43, 59 and 88 of the Law and 240 of the Regulation, rules 1.3.1., 3.7.3., 3.7.4. and 3.7.5. and Annex 22 of the RGCE.
126/LA Notice of registered accounts of vulnerable activities.
Tramit
Service
Description of the Tramit or Service Amount
Submit the notice when you make the payment of contributions, benefits and their accessories from an account other than that of the importer or exporter. Free Payment of rights Cost: $ Who can request the Tramit or Service? When is it submitted? Importers, exporters, customs broker, customs agency or the society created by a customs broker to facilitate the provision of their services. When you have made the payment of contributions, benefits and their accessories from an account other than the importer or exporter.

132 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025 Where can I submit it? Before the clerk's office of the AGACE, located at Avenida Hidalgo number 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, during business hours from Monday to Friday from 8:00 to 14:30 hours. INFORMATION TO CARRY OUT THE TRAMIT OR SERVICE What do I have to do to carry out the Tramit or Service?
I. Go with the tramit documentation to the clerk's office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the tramit.
III. Receive and keep the stamped free writing, as an acknowledgment of receipt.
What requirements must I comply with?
Free writing, in which you must state the following:
I. That the importer or exporter's account is registered.
II. The number of the response letter from the DGJA of the registration, change or addition of the importer or exporter's bank accounts.
What conditions must I comply with?
Not applicable.
FOLLOW-UP AND RESOLUTION OF THE TRAMIT OR SERVICE How can I follow up on the Tramit or Service? Will SAT carry out any inspection or verification to issue the resolution of this Tramit or Service? Not applicable. No. Resolution of the Tramit or Service Acknowledgment of receipt. Maximum time limit for SAT to resolve the Tramit or Service Maximum time limit for SAT to request additional information Maximum time limit to comply with the requested information Not applicable. Not applicable. Not applicable. What document do I obtain at the end of the Tramit or Service? What is the validity of the Tramit or Service? Acknowledgment of receipt. Not applicable. ATTENTION CHANNELS Inquiries and doubts Complaints and reports
I. MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for
United States and Canada.
II. Personal attention in SAT offices, located in
diverse cities in the country, during business hours from Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.
The addresses of the offices are available at:
https://www.sat.gob.mx/portal/public/directorio
III. In the Tax Service Modules and SARE Modules, the attention schedule is adapted, so it
can be from 8:30 until 14:30 hours.
IV. Via Chat: http://chat.sat.gob.mx
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-
22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile – Mobile application, Complaints and
Reports section.
IV. On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/nuevadenuncia
V. Red phones located in SAT offices.
Additional information
Not applicable.
Legal basis
Articles 61, 62, 83, 184, paragraphs I and XI and 185, paragraph I of the Law, 20, 21 and 82 of the CFF and 17-XIV of the LFPIORPI, rules 1.2.1., 1.2.2., 1.6.2., 1.6.3., 3.2.2. and 3.5.2. and Annexes 1, 10 and 22 of the RGCE. 127/LA Request for correction of fiscal situation due to omission of payment of contributions or benefits to foreign trade. Tramit Service Description of the Tramit or Service Amount Allows the taxpayer to request the correction of their fiscal situation regarding the difference or omission of contributions or benefits to foreign trade detected during the exercise of audit powers. Free Payment of rights Cost: $

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 133 Who can request the Tramit or Service? When is it submitted?
Natural and legal persons. When you are interested in correcting your fiscal situation, before the conclusion of the exercise of audit powers.
Where can I submit it? Before the authority exercising the audit powers on business days and hours.
INFORMATION TO CARRY OUT THE TRAMIT OR SERVICE What do I have to do to carry out the Tramit or Service?
I. Go with the tramit documentation to the clerk's office of the authority exercising the audit powers.
II. Deliver the documentation to the authority in charge of the tramit.
III. Receive and keep the stamped free writing, as an acknowledgment of receipt.
IV. Once you have submitted the free writing, make the payment for the concepts and amounts indicated in the section "What requirements must I comply with?", within ten days following, before the credit institution authorized to collect contributions to foreign trade.
V. In a period not greater than five days, counted from having made the payment, submit the electronic D9 format "Multiple payment form for foreign trade", contained in Annex 1 of the RGCE, with the bank receipt of payment of foreign trade contributions and other data that identify that the payment was made before the same.
What requirements must I comply with?
I. Free writing, in which you must state that you opt to correct your fiscal situation, presenting the electronic D9 format "Multiple payment form for foreign trade", contained in Annex 1 of the RGCE.
II. List detailing the amounts to be paid for the concept of contributions to foreign trade or
benefits, as well as fines, surcharges and updates.
III. Indicate the audit act that gave rise to the correction of the fiscal situation, as well as the period reviewed.
IV. Indicate the credit institution authorized to collect contributions to foreign trade where you will make the
payment.
V. Indicate the customs before which you will submit the electronic D9 format "Multiple payment form for foreign trade", contained in Annex 1 of the RGCE.
What conditions must I comply with?
Not applicable.
FOLLOW-UP AND RESOLUTION OF THE TRAMIT OR SERVICE How can I follow up on the Tramit or Service? Will the authority carry out any inspection or verification to issue the resolution of this Tramit or Service? Before the authority exercising the audit powers. No. Resolution of the Tramit or Service In the response letter, the taxpayer's fiscal correction will be recorded; it will be notified to the authorized persons and at the address indicated to hear and receive notifications. Maximum time limit for the authority to resolve the Tramit or Service Maximum time limit for the authority to request additional information Maximum time limit to comply with the requested information Three months. Three months. Five days. What document do I obtain at the end of the Tramit or Service? What is the validity of the Tramit or Service? The customs authority exercising its audit powers will record the fiscal correction through a letter, which will be made known to the different Administrative Units of SAT that correspond. No applicable. ATTENTION CHANNELS Inquiries and doubts Complaints and reports
I. MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for
United States and Canada.
II. Personal attention in SAT offices, located in
diverse cities in the country, during business hours from Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-
22-22 for other countries.
II. Emails:
denuncias@sat.gob.mx or denuncias@anam.gob.mx

134 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025 The addresses of the offices are available at:
https://www.sat.gob.mx/portal/public/directorio
III. In the Tax Service Modules and SARE Modules, the attention schedule is adapted, so it
can be from 8:30 until 14:30 hours.
IV. Via Chat: http://chat.sat.gob.mx
III. SAT Mobile – Mobile application, Complaints and
Reports section.
IV. On the SAT or ANAM Portals:
https://www.sat.gob.mx/portal/private/aplicacion/nuevadenuncia https://anam.gob.mx/recepcion%20de%20quejas%20y %20denuncias/
V. Red phones located in SAT offices.
Additional information
Not applicable.
Legal basis
Articles 144, paragraphs II to XV of the Law and 49 of the LFD, rules 1.2.1., 1.2.2., 1.6.2. and 1.6.6. and Annex 1 of the RGCE.
…
129/LA Authorization of donation of goods to the Federal Treasury located abroad through the Digital Window.
Tramit
Service
Description of the Tramit or Service Amount
Submit the request to obtain the authorization of donation of goods to the Federal Treasury located abroad through the Digital Window.
Free
Payment of rights
Cost: $
Who can request the Tramit or Service? When is it submitted?
The Federation, the Federal Entities, the Municipalities, the territorial demarcations of Mexico City, including their decentralized bodies or decentralized organizations; international organizations of which Mexico is a full member, provided that the purposes for which said organizations were created correspond to the activities for which it is possible to obtain authorization to receive deductible donations from the ISR or non-profit legal entities authorized to receive deductible donations in terms of the ISR Law. Before the importation of the goods into the country. Where can I submit it? In the Digital Window, through the following link:
https://www.ventanillaunica.gob.mx/vucem/index.html INFORMATION TO CARRY OUT THE TRAMIT OR SERVICE What do I have to do to carry out the Tramit or Service? Log in to the Digital Window, through the following link: https://www.ventanillaunica.gob.mx/vucem/index.html and carry out the indicated procedure. What requirements must I comply with?
I. Capture the request:
a) Verify the applicant's data that appear automatically. b) Registration of the donation:
1. Donor general data.
2. Donee data.
3. Legal representative data of the donee.
4. Data of the legal representative authorized to receive the donation.
5. Data of the person authorized to hear and receive notifications.
6. Manifestations.
c) Add the goods individually and capture for each one, all the data requested. It is also possible to download a template in Excel format to load the goods information in bulk, capturing in each of the fields the corresponding information.
II. Attach the following documents:
a) Free writing addressed to the ACNCE signed by the donor with an age not greater than one month, in which you must state the following:
1. Your name, trade name or corporate name and address, attaching the following documents:

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 135

i. Passport issued in the country of residence abroad, valid.
ii. Valid official identification, official identity document, identity card, citizenship card, valid in the country of residence, valid, in which the name and signature are visible.
iii. In its case, the document in which the constitution of the legal entity is observed, together with the document that accredits the legal representation of the signatory, sending an official identification, in which the name and signature are visible.
iv. The legal representative indicated must declare, under oath, their place of residence.

The express will to donate goods to the Federal Treasury, indicating as the recipient the Federation, the Federal Entities, the Municipalities, the territorial demarcations of Mexico City, even their decentralized bodies or decentralized organisms; the international organizations of which Mexico is a full member, provided that the purposes for which said organizations were created correspond to the activities for which authorization can be obtained to receive deductible donations for Income Tax or legal entities with non-profit purposes authorized to receive deductible donations in terms of the Income Tax Law, as applicable.
The quantity, commercial unit of measurement and description (constituent material, use or function) of the merchandise subject to the request.
The elements that illustrate and describe in detail the physical and technical characteristics, in quantitative and qualitative form, of the merchandise.
The use and final destination that will be given to the merchandise.
To be the owner of the merchandise.
That the merchandise is in good condition for use.
The commercial value of the merchandise, according to the CFDI or equivalent document corresponding to the date of the authorization request. In case of not having said document, it declares, under oath, the estimated commercial value of the merchandise.

b) Free letter addressed to the ACNCE signed by the donee with an age not greater than one month, in which the need for the merchandise must be indicated, which must be consistent with its powers, attributes or corporate purpose and indicate that the merchandise is not located in national territory.

c) Regarding medicines, in addition to the requirements of fraction II, subparagraphs a) and b), attach:

The quality certificate of the medicines.
The notice of operation and of the sanitary responsible of the establishment, hospital or clinic according to the service it provides, issued by COFEPRIS.
The sanitary license of the corresponding hospital or clinic, issued by COFEPRIS.
Copy of the professional card of the responsible doctor of each establishment.
Free letter in which the donation is accepted addressed to the ACNCE, on letterhead, signed by the legal representative of the donee, with an age not greater than one month, in which you must manifest, as applicable, the following:
i. The express acceptance of the medicines, specifying the quantity, the elements that illustrate and describe in detail the physical and technical characteristics, in quantitative and qualitative form of the same.
ii. The use and final destination that will be given to the medicines.
iii. Distribution plan indicating how it will benefit people, sectors or regions with scarce resources, and if possible specifying, distribution dates and quantity of medicines.
iv. The express commitment not to commercialize the medicines.
v. Indicate the expiration date, active ingredient, weight per unit, type of medicine and pharmaceutical presentation form of the medicines.
vi. Indicate the tariff unit of measurement, quantity of tariff unit of measurement, commercial unit of measurement, quantity of commercial unit of measurement, the country of origin and country of provenance of the medicines.
vii. Indicate the name of the manufacturer of the medicines.

For the case of medicines, as well as dressing material, reagents, hygienic and dental products when the product expiration date is less than twelve months, it will be subject to the pronouncement of COFEPRIS, considering the nature of the medicine, for which the distribution plan of health supplies must be presented that guarantees their administration to patients or use, before the expiration date, including the procedure for their destruction in case they expire. For those medicines that require a cold chain or network for distribution, they must also have records of their conservation during transport and distribution until delivery to the consumer.

Likewise, a commitment letter regarding the distribution and use of the products before their expiration date must be attached.

136 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

d) Regarding medical equipment and health supplies, in addition to the requirements of fraction II, subparagraphs a), b) and c), regardless of compliance with non-tariff regulations and restrictions to which they are subject, you must present catalogs, operation manuals, technical information and photographs of said equipment and supplies.

e) Regarding radiation sources, in addition to the requirements of fraction II, subparagraphs a), b) and c), attach a copy of the sanitary license issued by COFEPRIS, with the corresponding business activity.

In the case of new X-ray devices:
i. Copy of the Permit of the responsible person for the Operation and Functioning of the Establishment that Uses Radiation Sources for Medical or Diagnostic Purposes Modality A.- X-Rays, issued by COFEPRIS.
In the case of used equipment:
i. Equivalent document certified before a notary public or public broker or its equivalent abroad that indicates that the equipment is used.
ii. Deed of facts before a notary public or public broker or its equivalent abroad, of the guarantees of effectiveness and tests of the correct functioning of the used equipment and that it is suitable for use.
In the case of used X-ray devices:
i. Original of the probative documents that certify compliance with the “Official Mexican Standard NOM-229-SSA1-2002, environmental health. Technical requirements for installations, sanitary responsibilities, technical specifications for equipment and radiological protection in medical diagnostic establishments with X-rays”, published in the DOF on September 15, 2006 and its subsequent modifications, prepared by the manufacturer or the specialized advisor in radiological safety authorized by COFEPRIS, jointly signed with the importer under oath.

f) Regarding vehicles, in addition to the requirements of fraction II, subparagraphs a) and b), attach:

The title of ownership in the name of the donor and photographs of the vehicle, from which the year and model of the same can be derived.
Free letter addressed to the ACNCE signed by the donee with an age not greater than one month, in which it manifests:
i. Number of passengers;
ii. Displacement in cubic centimeters;
iii. Type of fuel, and
iv. VIN.

What conditions must I comply with?
I. Have a valid e-signature (e.firma).
II. Be up to date in the fulfillment of your tax obligations.
III. Comply with the following:
a) The merchandise must not be subject to the payment of compensatory duties. b) The corporate purpose of the legal entity with non-profit purposes authorized to receive deductible donations in terms of the Income Tax Law must be consistent with the basic requirement for which the donation is made. c) The authorization to receive deductible donations in terms of the Income Tax Law must be valid. d) The donor and the donee cannot be the same person. e) The information contained in all documents must coincide with that indicated in the request presented through the Digital Counter.
IV. When the donor is a resident in national territory, their request will not be admissible.

FOLLOW-UP AND RESOLUTION OF THE TRAMIT OR SERVICE How can I follow up on the Tramit or Service? Will the SAT carry out any inspection or verification to issue the resolution of this Tramit or Service? Through the email donacionesdelextranjero@sat.gob.mx No. Resolution of the Tramit or Service
I. The resolution will be notified through the Digital Counter.
II. After the three-month period has passed without you being notified of the resolution, you may consider that the authority resolved negatively.

Maximum time limit for the SAT to resolve the Tramit or Service: Three months.
Maximum time limit for the SAT to request additional information: One month.
Maximum time limit to comply with the requested information: Ten days.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 137

What document do I obtain at the end of the Tramit or Service?
Office letter responding to the authorization request.
What is the validity of the Tramit or Service?
The authorization will be valid for six months, from the date on which the letter from the ACNCE was issued.

ATTENTION CHANNELS
Inquiries and doubts
I. MarcaSAT: 55-62-72-27-28 and 55-87-74-48-87-28 for United States and Canada.
II. Personal attention in SAT offices, located in various cities in the country, with an attention schedule from Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.
The addresses of the offices are available at: https://www.sat.gob.mx/portal/public/directorio
III. In the Tax Services Modules and Rapid Company Opening Modules, the attention schedule is adapted, so it may be from 8:30 until 14:30 hours.
IV. Via Chat: http://chat.sat.gob.mx

Complaints and reports
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile – Mobile application, Complaints and Reports section.
IV. On the SAT Portal: https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V. Red phones located in SAT offices.

Additional Information
I. When any of the documents referred to in the section "What requirements must I comply with?" are in a language other than Spanish, you must present the translation into Spanish.
II. When due to the size of the files, it is not possible to attach in the Digital Counter the catalogs, operation manuals, technical information and photographs of the medical equipment and health supplies, exceptionally, said documentation may be received at the official office of the AGJ, located at Avenida Hidalgo No. 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City.

Legal Basis
Articles 61, fraction XVII of the Law, 79 and 82 of the Income Tax Law, 18, 18-A, 19 and 32-D of the Federal Tax Code (CFF) and 109 of the Regulation, rules 1.2.2., 1.3.1., 3.1.8. and 3.3.12. of the General Rules of Foreign Trade (RGCE) and 2.1.36. of the Resolution of the Mexican Federation (RMF).

…
139/LA Notice to import disassembled or unassembled merchandise in various moments.
Tramit
Service
Description of the Tramit or Service Amount
Presents the notice when you import disassembled or unassembled merchandise in various moments and different customs offices.
Free
Payment of duties
Cost: $

Who can request the Tramit or Service?
Legal or natural persons who import disassembled and unassembled merchandise.
When is it presented?
Five days prior to the first consignment.
Where can I present it?
In the Digital Counter, through the following link: https://www.ventanillaunica.gob.mx

INFORMATION TO CARRY OUT THE TRAMIT OR SERVICE What do I have to do to carry out the Tramit or Service?
I. Enter https://www.ventanillaunica.gob.mx
II. Select SHCP tramits.
III. Select "Sending of notices" from the "Foreign Trade Records" section.
IV. Choose the option "Notice of import in various moments of disassembled or unassembled merchandise - Rule 2 of the General Rules for the application of the TIGIE".
V. Enter the requested information.
VI. Attach the requested information.
VII. Sign the request.

138 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025

What requirements must I comply with?
I. Indicate the number of customs entries or entries with which the merchandise was introduced.
II. Regarding consolidated notices, indicate the date or dates of certification.
III. Indicate the address where the merchandise will be assembled.
IV. In subsequent or later notices to assemble merchandise, indicate the number of identifier corresponding to the first notice transmitted with which it is related.

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

FOLLOW-UP AND RESOLUTION OF THE TRAMIT OR SERVICE How can I follow up on the Tramit or Service?
No applies.
Will the SAT carry out any inspection or verification to issue the resolution of this Tramit or Service?
No.
Resolution of the Tramit or Service
No applies.

Maximum time limit for the SAT to resolve the Tramit or Service: No applies.
Maximum time limit for the SAT to request additional information: No applies.
Maximum time limit to comply with the requested information: No applies.

What document do I obtain at the end of the Tramit or Service?
Receipt acknowledgment.
What is the validity of the Tramit or Service?
No applies.

ATTENTION CHANNELS
Inquiries and doubts
Via Chat: http://chat.sat.gob.mx

Complaints and reports
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile – Mobile application, Complaints and Reports section.
IV. On the SAT Portal: https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V. Red phones located in SAT offices.

Additional Information
I. Those who make more than two imports per month must present a notice, at least five days in advance of the first import of the period, which will cover the imports made in a twelve-month period.
II. In each import customs entry you must attach a copy of the corresponding notice.
III. Once the imported merchandise is assembled, you must present a notice as established in this sheet, at least five days in advance of the start of its use.
IV. When the import of the merchandise described in this rule is carried out through a single customs entry and in the same operation or when the import is carried out in accordance with rules 3.1.21., fraction II, subparagraph b) and 4.6.10., fraction III, subparagraph b) of the RGCE, it will not be necessary to present the reference notice.

Legal Basis
Articles 35, 36, 36-A, 37 and 37-A of the Law, 2nd, fraction I, Rule 2 of the LIGIE, 32-D and 69-B of the CFF and rules 1.2.2. and 3.1.26. of the RGCE.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 139

140/LA Notice of extension of deadlines to comply with requirements of certified companies.
Tramit
Service
Description of the Tramit or Service Amount
Presents the notice to extend the deadlines for requirements up to the same period, only once, derived from procedures applicable to the integral certification scheme. Free Payment of duties Cost: $

Who can request the Tramit or Service?
Companies that have registration in the certification scheme for companies under the modalities of VAT and IEPS, Commercializer and Importer, Authorized Economic Operator and Certified Commercial Partner, any sector. When is it presented? Within the period indicated to comply with the requirement. Where can I present it? Before the official office of the AGACE, located at Avenida Hidalgo number 77, Guerrero neighborhood, Cuauhtémoc Municipality, postal code 06300, Mexico City, with an attention schedule from Monday to Friday from 8:00 to 14:30 hours.

INFORMATION TO CARRY OUT THE TRAMIT OR SERVICE What do I have to do to carry out the Tramit or Service?
I. Go with the tramit documentation to the official office of the authority mentioned in the previous section.
II. Deliver the documentation to the authority in charge of the tramit.
III. Receive and keep the stamped free letter, as a receipt acknowledgment.

What requirements must I comply with?
Declare in the free letter the number of office letter by which the authority required you for information, documentation or fulfillment of obligations, as well as the reasons that justify the extension of the deadline.

What conditions must I comply with?
No applies.

What document do I obtain at the end of the Tramit or Service?
Receipt acknowledgment.
What is the validity of the Tramit or Service?
Ten days.

ATTENTION CHANNELS
Inquiries and doubts
MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for United States and Canada, in option 7 Foreign Trade, Submenu 7 integral certification scheme and by email, certification.iva.ieps@sat.gob.mx

Complaints and reports
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Mobile – Mobile application, Complaints and Reports section.
IV. On the SAT Portal: https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V. Red phones located in SAT offices.

Additional Information
The ten days of the deadline extension will begin to be counted from the day following the expiration of the period indicated to attend the requirement of the corresponding procedure.

Legal Basis
Articles 100-A of the Law, 28-A VAT Law, 15-A IEPS Law and 18, 18-A and 19 of the CFF, rules 1.2.2., 7.1.2., 7.1.6., 7.1.9., 7.1.11., 7.2.1., 7.2.2., 7.2.3., 7.2.4., 7.4.1., 7.4.10., 7.4.11., 7.5.1., 7.5.2., 7.5.3. and 7.5.4. and Annex 1 of the RGCE.

140 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025 141/LA Application for registration in the Sectoral Exporters Registry.

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

Who can apply for the Procedure or Service?
When is it submitted?
Individuals or legal entities that 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 submit it?
Through a clarification case via the SAT Portal, at the following link: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal, select the option Internet Services / Clarifications / Request; in the Service description section, in the Procedure tab, select the option “INSCRIPCIÓN_PGIYSE_EXS”, indicating “PES Registration” in the subject and in “Description” specify that registration in the Sectoral Exporters Registry is requested, specifying the sector(s) you wish to add.

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. Submit form A6 mentioned above, along with the documentation referred to in this procedure sheet, through the means referred to in the previous section.

What requirements must I meet?
I. Official identification and, where applicable, a notarized instrument of general power of attorney for acts of administration or ownership.
II. Sectors 1 “Alcohol, denatured alcohol and uncrystallizable molasses”, 2 “Beer”, 3 “Tequila”, 4 “Fermented alcoholic beverages (wines)”, 5 “Distilled alcoholic beverages (liquors)”, 6 “Cigarettes and manufactured tobacco” and 7 “Energy drinks, as well as concentrated powders and syrups for preparing energy drinks”, contained in Annex 10, section II of the RGCE, you must be up to date with the submission of the MULTI-IEPS contained in Annex 1 “Official Tax Forms” of the RMF, regarding the merchandise you wish to export.
III. Sector 8 “Iron ores and their concentrates”, contained in Annex 10, section II of the RGCE, in addition to what is established in section I, you must attach to your application:
a) Copy of the document that proves the validation of the folio granted by SEMARNAT, of the environmental impact authorization and the authorization for change of land use in forest lands, in the name of the applicant individual or legal entity. b) Copy of the mining concession title granted by the SE or, where applicable, of the exploitation contract, proving its registration in the Public Mining Registry and that it is up to date with the payment of fees. 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, in addition to what is established in section I, you must attach to your application:
a) Copy of the testimony or public deed in which the contract or constitution of the company is recorded and a copy of the registration with the corresponding Public Registry. b) Statement signed under oath, by the legal representative or attorney-in-fact of the legal entity, expressing the date, origin of the gold, silver or copper product, attaching for such purposes the company 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, the requirements established in section V must also be met.
V. For 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, in addition to what is established in section I, you must attach the following:
a) in a plain text file (txt), the list with the full name and 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 application submitted in My portal through the label “REL SOCIOS ACC O ASOC RES EXT”, by which Official Form 96 “Relationship of Partners, Shareholders or Associates residing abroad”, contained in Annex 1 “Official Tax Forms” of the RMF, was submitted, in accordance with procedure sheet 139/CFF “Declaration of relationship of partners, shareholders or associates residing abroad of legal entities residing in Mexico that choose not to register in the RFC (Official Form 96)”, contained in Annex 1-A “Tax Procedures” of the RMF.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 141 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 production processes to which the merchandise to be exported is subjected. You can consult the Sectoral Exporters Registry Guide at the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_PES_2024.pdf Alternatively, you can access said guide from the SAT Portal / RFC Procedures / Importers and Exporters Registry Minisite.

What conditions must I meet?
I. Be registered and active in the RFC.
II. Have a valid e.firma.
III. Be up to date with the fulfillment of your tax obligations.
IV. The status of the taxpayer's tax domicile must be “Located”.
V. Not be on 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 status of the tax mailbox 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?
By accessing the Importers and Exporters Registry minisite, at the link http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/index.html, within the additional material menu, select “Additional material”, in the Historical / Consultation of Exporters Registry results section, with the folio number provided to you when submitting your application or the RFC key of the applicant. If you submitted your application through a clarification case, you can follow up on it in My Portal with the folio number, in accordance with the “Quick guide for the taxpayer on the operation of clarification cases, guidance and application for procedures related to the Importers and Exporters Registry”, which you can consult at the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaracion_2025.pdf 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 on the Importers and Exporters Registry minisite within the additional material menu, in the “Consult Exporters Registry results” section, in the “Proceeding” section.
II. When the application has been rejected, the detected inconsistencies will be published on the Importers and Exporters Registry minisite within the additional material menu, in the “Consult Exporters Registry results” section, in the “Improper” section.
III. Your registration will not proceed if you do not submit 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 Importers Registry for updating any of the assumptions indicated in article 84 of the Regulations or in rule 1.3.3. of the RGCE.
IV. When your application is rejected, you must correct the observed inconsistencies and submit it again in accordance with this procedure sheet and rule 1.3.7. of the RGCE.

142 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025 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 submitted procedures are published on the Importers Registry minisite, which you can access via the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/index.html Enter the “Additional material” menu, in the “Consult Exporters Registry results” section, with the RFC key or the folio number provided when submitting your application. Not applicable.

ATTENTION CHANNELS
Queries and doubts
Complaints and denunciations
I. Telephone Attention: MarcaSAT, from anywhere in the country 55 627 22 728 and from outside the country (+52) 55 627 22 728, Monday to Friday from 9:00 to 18:00 hours, except non-working days.
II. Personal attention at SAT offices, located in various cities across the country, on the days and times established at the following link: https://www.sat.gob.mx/portal/public/directorio
III. Minisite at the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/index.html
I. SAT Complaints and Denunciations: 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/portal/private/aplicacion/nueva-denuncia
IV. Red telephones located in SAT offices.

Additional information
I. Any doubt, clarification or query related to the procedure can be made through a clarification case on the SAT Portal, access the following link: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal; authenticate with a password, select the option Internet Services / Clarifications / Request; in the Service description section, in the procedure tab, select the option “INSCRIPCION_PGIYSE_EXS” or in accordance with the “Quick guide for the taxpayer on the operation of clarification cases, guidance and application for procedures related to the Importers and Exporters Registry” which you can verify at the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaracion_2025.pdf.
For more information regarding procedures for the Importers and Sectoral Exporters Registry, visit the importers and exporters registry minisite at the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/index.html, where you can find guides, rules, instructions and information related to the procedure. If you wish to provide additional information or documentation, you can do so through a clarification case on the same day you submit your procedure.
II. Consult your situation and that of your tax domicile on the SAT Portal, at the following link: https://www.sat.gob.mx/portal/public/tramites/inscribete-padrones-rfc, in the “Additional information” section, click on “If you wish to consult the current tax information you have in the Federal Taxpayers Registry (identity data, location and tax characteristics), access here”. If not located, submit a domicile verification request in My Portal with your RFC key and password, selecting the option Internet Services / Services or requests / Request using the label “VERIF DOM_PGIYSE_EXS”, addressed to the ADSC corresponding to your tax domicile. Likewise, you will find the step-by-step procedure to make said request in the “Quick Guide for the taxpayer on the operation of clarification cases, guidance and service or request for procedures related to the Importers and Exporters Registry” which is at the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaracion_2025.pdf
III. When the information of the legal representatives, partners, shareholders, associates and other persons who are part of the organic structure is not updated in the RFC, you must update it, in accordance with procedure sheet 295/CFF “Application for modification or incorporation of partners, shareholders, associates and other persons who are part of the organic structure of a legal entity, as well as those who have control, significant influence, command power and legal representatives”, contained in Annex 1-A “Tax Procedures” of the RMF, according to the following:
a) In the case of updating the information of partners, shareholders and other persons who are part of the organic structure, you must do so through the “Partners or Shareholders” application, at the link: https://sya.sat.gob.mx/login selecting the type of procedure “Notice of Partners and Shareholders (procedure sheet 295/CFF)” . b) In the case of registration of one or more legal representatives, you must do so through the “Partners or Shareholders” application, at the link: https://sya.sat.gob.mx/login selecting the “Legal Representative Notice PI (6/LA, 7/LA, 141/LA and 142/LA)” . c) In the case of deregistration of a legal representative or representatives, you must do so in accordance with the following:

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 143 In My Portal, enter your RFC and password and choose “Log in”, selecting the option Internet Services / Services or requests / Request using the label “SOCC_ACC_RL”, addressed to the ADSC corresponding to your tax domicile, indicating in the subject “Request for deregistration of legal representative”; and in Description detail the deregistration movement(s) 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 notarized document evidencing the revocation of powers. 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 organic structure, in accordance with the requirements established in the current tax provisions.
IV. The tax authority will verify that the compliance opinion of the individual or legal entity promoting, as well as of the partners, shareholders and legal representatives, is positive at the time of the resolution of the procedure.

Legal basis
Articles 59, section IV of the Law, 19, section XI of the IEPS Law, 27, 29, 32-D, 69 and 69-B of the CFF and 84 and 87 of the Regulations, 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 Application to lift the suspension in the Sectoral Exporters Registry.

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

Who can apply for the Procedure or Service?
When is it submitted?
Individuals or legal entities that were suspended from the Sectoral Exporters Registry.
When you wish to lift the suspension in the Sectoral Exporters Registry.

Where can I submit it?
Through the SAT Portal, at the following link: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal, select the option Internet Services / Clarifications / Request; in the Service description section, in the procedure tab, select the option “REINCORPORACION_PGIYSE_EXS”, indicating “PES Re-registration” in the subject and in “Description” specify that the lifting of the suspension in the Sectoral Exporters Registry is requested, specifying the sector(s) in which you wish to reincorporate.

144 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025 b) Statement signed under oath by the legal representative or agent of the legal entity, expressing the date, origin of the gold, silver, or copper product, attaching for such purposes the company 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 export of tariff items and NICO 7404.00.03 01, 7404.00.03 02, 7404.00.03 99, the requirements established in section V must also be met.
V. For 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, in addition to what is established in section I, you must attach the following:
a) in a plain text file (txt), the list with the full name and valid RFC key of the current partners, shareholders, associates and legal representatives of the company, as recorded in the deeds 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 application submitted in My Portal through the label “REL SOCIOS ACC O ASOC RES EXT”, by which Official Form 96 “Relationship of Partners, Shareholders or Associates residing abroad” was submitted, contained in Annex 1 “Official tax forms” of the RMF, in accordance with procedure file 139/CFF “Declaration of relationship of partners, shareholders or associates residing abroad of legal entities residing in Mexico who choose not to register in the RFC (Official Form 96)”, contained in Annex 1-A “Tax 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 production processes to which the merchandise to be exported is subjected. You can consult the Sectoral Exporters Registry Guide at the following link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_PES_2024.pdf Or, you can access said guide from the SAT Portal / RFC Procedures / Importers and Exporters Registry Minisite.
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 have been remedied.
What conditions must I meet?
I. Be registered and active in the RFC.
II. Have a valid e.firma.
III. Be current with the fulfillment of your tax obligations.
IV. The status of the taxpayer's tax domicile must be “Located”.
V. Not be on 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 status of the tax mailbox 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 Importers and Exporters Registry minisite, at the link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/index.html within the additional material menu, select “Additional material”, in the Historical / Consultation of Exporters Registry results section, with the folio number provided to you when submitting your application or the RFC key of the applicant. If you submitted your application through a clarification case, you can follow up on it in My Portal in accordance with the “Quick guide for the taxpayer on the operation of clarification, orientation and application for procedures related to the Importers and Exporters Registry”, which you can consult at the following link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaracion_2025.pdf No.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 145 Resolution of the Procedure or Service
I. If you meet the requirements and conditions indicated in this procedure file, your registration will be published on the Importers and Exporters Registry minisite within the additional material menu, in the “Consult Exporters Registry results” section, in the “Proceeding” section.
II. When your application has been rejected, the detected inconsistencies will be published on the Importers and Exporters Registry minisite within the additional material menu, in the “Consult Exporters Registry results” section, in the “Non-proceeding” section.
III. Inscription will not proceed when you do not submit 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 assumptions indicated in article 84 of the Regulations or in rule 1.3.3. of the RGCE.
IV. When your application is rejected, you must remedy the observed inconsistencies and submit it again in accordance with this procedure file and rule 1.3.7. of the RGCE.
Maximum period for the SAT to resolve the Procedure or Service Maximum period for the SAT to request additional information Maximum period to comply with the requested information Ten days. Not applicable. 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 submitted procedures are published on the Importers Registry minisite which you can access through the following link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/index.html Entering the “Additional material” menu, in the “Consultation of Exporters Registry results” section, with the RFC key or the folio number provided when submitting your application. Not applicable. CHANNELS OF ATTENTION Consultations 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, Monday to Friday from 9:00 to 18:00 hours, except non-working days.
II. Personal attention at SAT offices, located in various cities of the country, on the days and hours established at the following link:
https://www.sat.gob.mx/portal/public/directorio
III. Minisite at the following link
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/index.html
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/portal/private/aplicacion/nueva-denuncia
IV. Red telephones 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, access the following link: https://www.sat.gob.mx/portal/private/aplicacion/mi-portal; authenticate with your password, select the option Internet Services / Clarifications / Request; in the Service description section, in the procedure tab select the option “REINCORPORACION_PGIYSE_EXS” or in accordance with the “Quick guide for the taxpayer on the operation of clarification, orientation and application for procedures related to the Importers and Exporters Registry” which you can verify at the following link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaracion_2025.pdf, in relation to procedures of the Importers and Sectoral Exporters Registry, published on the SAT Portal, on the importers and exporters registry minisite which is at the following link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/index.html, where you can additionally find guides, rules, instructions and information related to the procedure. If you wish to provide additional information or documentation, you can do so through a clarification case on the same day you submit your procedure.
II. When you wish to reduce any of the sectors in which you are registered, you can request its cancellation by the same means without needing to comply with additional requirements, as long as you are not in a suspension procedure.

146 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025
III. Consult your situation and that of your tax domicile on the SAT Portal, at the following link:
https://www.sat.gob.mx/portal/public/tramites/inscribete-padrones-rfc, in the “Additional Information” section, click on “If you wish to consult the current tax information you have in the Federal Taxpayers Registry (identity, location and tax characteristics data), access here”. In case of not being located, submit a domicile verification request in My Portal with your RFC key and password, selecting the option Internet Services / Services or requests / Request using the label “VERIF DOM_PGIYSE_EXS”, addressed 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, orientation and service or request for procedures related to the Importers and Exporters Registry” which is at the following link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaracion_2025.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 file 295/CFF “Request for modification or incorporation of partners, shareholders, associates and other persons who are part of the organizational structure of a legal entity, as well as those who have control, significant influence, command power and legal representatives”, contained in Annex 1-A “Tax procedures” of the RMF, according to the following:
a) In the case of updating the information of partners, shareholders and other persons who are part of the organizational structure, you must do so through the “Partners or Shareholders” application, at the link:
https://sya.sat.gob.mx/login selecting the type of procedure “Notice of Partners and Shareholders (file 295/CFF)”. b) In the case of registration of one or more legal representatives, you must do so through the “Partners or Shareholders” application, at the link: https://sya.sat.gob.mx/login selecting the “Legal Representative PI Notice (6/LA, 7/LA, 141/LA and 142/ LA)”. c) In the case of cancellation of legal representative or representatives, you must do so in accordance with the following:
In My Portal, enter your RFC and password and choose “Log in”, selecting the option Internet Services / Services or requests / Request using the label “SOCC_ACC_RL”, addressed to the ADSC corresponding to your tax domicile indicating in the subject “Request for cancellation of legal representative”; and in Description detail the cancellation movement(s) 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 evidencing the revocation of powers. For this, 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. Legal Basis Articles 59, section IV of the Law, 19, section XI of the IEPS Law, 27, 29, 32-D, 69 and 69-B of the CFF and 84 and 87 of the Regulations, 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. 143/LA Request to voluntarily cancel the inscription in the Sectoral Exporters Registry. Procedure Service Description of the Procedure or Service Amount Submit the request to voluntarily cancel the inscription in the Sectoral Exporters Registry. Free Payment of fees Cost: $ Who can request the Procedure or Service? When is it submitted? Individuals and legal entities registered in the Sectoral Exporters Registry. When you wish to reduce specific sectors of the Sectoral Exporters Registry in which you are registered. Where can I submit it? I. In any of the ADSC.
II. By courier service or certified mail.
III. At the official reception desk of the AGSC, located at Avenida Hidalgo number 77, ground floor, Colonia Guerrero, Cuauhtémoc Borough, postal code 06300, Mexico City, with service hours from Monday to Friday from 8:30 to 14:30 hours.
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE What do I have to do to carry out the Procedure or Service?
Submit a free-form letter through the means referred to in the previous section, addressed to the Central Administration of Registry Operations of the AGSC. What requirements must I meet? Submit a free-form letter with the autograph signature of the interested party or legal representative in which you must state, under oath, your will to cancel your inscription in a sector of the Sectoral Exporters Registry, attaching official identification and, where appropriate, the notarized documents with which you prove your legal representation.

Monday, April 7, 2025 OFFICIAL GAZETTE (First Section) 147 What conditions must I meet?
Be registered in a sector of the Sectoral Exporters Registry.
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 following link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/pes_inscripcion.html, accessing the Importers and Exporters Registry minisite, results consultation section, within the additional material menu, in the “Consult Exporters Registry results” section with the folio number provided to you when submitting your application or the RFC key of the applicant. No. Resolution of the Procedure or Service Response official letter. Maximum period for the SAT to resolve the Procedure or Service Maximum period for the SAT to request additional information Maximum period to comply with the requested information Three days. Not applicable. Not applicable. What document do I obtain at the end of the Procedure or Service? What is the validity of the Procedure or Service? Response official letter. Not applicable. CHANNELS OF ATTENTION Consultations and doubts Complaints and reports
I. Telephone attention, MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for the United States and Canada options 7-3.
II. Personal attention at SAT offices, located in various cities of the country, on the days and hours established at the following link:
https://www.sat.gob.mx/portal/public/directorio
III. Via Chat: http://chat.sat.gob.mx
IV. Minisite at the following link:
http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/index
I. SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II. Email: denuncias@sat.gob.mx
III. SAT Móvil – Cell phone application, Complaints and Reports section.
IV. Through the SAT Portal at the following link:
https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V. Red telephones located in SAT offices.
Additional Information
Not applicable.
Legal Basis
Articles 59, section IV of the Law and 87 of the Regulations and rules 1.2.2., 1.3.3. and 1.3.7. of the RGCE.
Sincerely.
Mexico City, March 25, 2025.- In substitution due to 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.- Signature. FIRST AMENDMENT TO ANNEX 19 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025 Inaccurate, false or omitted data for which the infraction established in article 184, section III of the Law is updated …
I. to VIII. …
IX. Tariff item and NICO.
X. to XXIX. ...
Sincerely.
Mexico City, March 05, 2025.- In substitution due to 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.- Signature.

148 (First Section) OFFICIAL GAZETTE Monday, April 7, 2025 FIRST AMENDMENT TO ANNEX 22 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025 Instructions for filling out the customs declaration … Content …
Appendix 8 Identifiers
Key Level Application Assumptions Complement 1 Complement 2 Complement 3 … … … … … … CA- Electronic seal. G Identify the use of the Electronic seal. Electronic seal number. Do not enter data. (Empty). Do not enter data. (Empty). … … … … … … Sincerely. Mexico City, March 05, 2025.- In substitution due to 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.- Signature.

Lineage: No known changes