General Rules of Foreign Trade for 2025 and Annex 13 — SHCP — MX

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GENERAL RULES OF FOREIGN TRADE FOR 2025 AND ITS ANNEX 13.

At the margin a seal with the National Coat of Arms, which says: United Mexican States.- Treasury.- Secretariat of Treasury and Public Credit.- Tax Administration Service.

GENERAL RULES OF FOREIGN TRADE FOR 2025

The Tax Administration Service, based on articles 1, 2, fraction VII and 144 of the Customs Law; 33, first paragraph, fraction I, subsection g) of the Federal Tax Code; 16 and 31 of the Organic Law of the Federal Public Administration; 14, fraction III of the Law of the Tax Administration Service, and 8 of the Internal Regulations of the Tax Administration Service, and

Considering

That in accordance with article 33, first paragraph, fraction I, subsection g) of the Federal Tax Code, resolutions that establish provisions of a general nature will be published annually, grouped in a way that facilitates their understanding by taxpayers.

That this Resolution groups those provisions of a general nature applicable to foreign and customs trade, which for identification purposes are called General Rules of Foreign Trade.

That it is necessary to issue general provisions that allow for the timely and adequate fulfillment of the obligations established in the Customs Law and other applicable regulations in matters of foreign and customs trade, for which it is resolved to issue the following:

GENERAL RULES OF FOREIGN TRADE FOR 2025

Content

Glossary.

Title:

General Provisions and Acts Prior to Clearance.
Chapter 1.1. General Provisions.
Chapter 1.2. Presentation of Promotions, Declarations, Notices and Formats.
Chapter 1.3. Importers and Exporters Registers.
Chapter 1.4. Agents and Customs Attorneys.
Chapter 1.5. Customs Value of Goods.
Chapter 1.6. Determination, Payment, Deferral and Compensation of Contributions and Guarantees.
Chapter 1.7. Security Measures.
Chapter 1.8. Electronic Pre-validation.
Chapter 1.9. Electronic Transmission of Information.
Chapter 1.10. Direct Clearance and Legal Representative.
Chapter 1.11. Tariff Classification Council.
Chapter 1.12. Customs Agency.
Entry, Exit and Control of Goods.
Chapter 2.1. General Provisions.
Chapter 2.2. Deposit at the Customs.
Chapter 2.3. Supervised Premises, Strategic Supervised Premises and Operations in the Supervised Premises.
Chapter 2.4. Control of Goods by Customs.
Chapter 2.5. Regularization of Goods of Foreign Origin.
Clearance of Goods.
Chapter 3.1. General Provisions.
Chapter 3.2. Passengers.
Chapter 3.3. Exempt Goods.

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Chapter 3.4. Border Strip or Region.
Chapter 3.5. Vehicles.
Chapter 3.6. ATA Carnets.
Chapter 3.7. Simplified Administrative Procedures.

Customs Regimes.
Chapter 4.1. Definitive Import and Export.
Chapter 4.2. Temporary Import for Return to Foreign Country in the Same State.
Chapter 4.3. Temporary Import for Processing, Transformation or Repair.
Chapter 4.4. Temporary Export.
Chapter 4.5. Fiscal Deposit.
Chapter 4.6. Transit of Goods.
Chapter 4.7. Processing, Transformation or Repair in Supervised Premises.
Chapter 4.8. Strategic Supervised Premises.
Other Contributions.
Chapter 5.1. Customs Processing Fee.
Chapter 5.2. Value Added Tax.
Chapter 5.3. Special Tax on Production and Services.
Chapter 5.4. Tax on New Automobiles.
Chapter 5.5. Income Tax.
Acts Subsequent to Clearance.
Chapter 6.1. Rectification of Customs Declarations.
Chapter 6.2. Supplementary Declarations.
Chapter 6.3. Origin Verification Procedures.
Integral Certification Scheme.
Chapter 7.1. General Provisions.
Chapter 7.2. Obligations, Requirements, Renewal and Cancellation in the Registration in the
Enterprise Certification Scheme.
Chapter 7.3. Benefits of Registration in the Enterprise Certification Scheme.
Chapter 7.4. Fiscal Interest Guarantee in the Registration in the Enterprise Certification
Scheme.
Chapter 7.5. Registration of Goods Clearance by Enterprises.

Transitory Provisions.
Annexes.

Glossary

For a better understanding of what is established in this Resolution and its Annexes, the following glossary of acronyms and definitions is compiled:

I. AUTHORITIES ACRONYMS:

ANAM. National Customs Agency of Mexico, located at Paseo de la Reforma number 10,
ground floor, Tabacalera neighborhood, Cuauhtémoc Municipality, postal code 06030, Mexico City. a) DGOA. General Directorate of Customs Operation of ANAM. b) DGIA. General Directorate of Customs Investigation of ANAM. c) DGJA. General Directorate of Customs Legal Affairs of ANAM. d) DGMEIA. General Directorate of Modernization, Equipment and Customs Infrastructure of ANAM. e) DGR. General Directorate of Revenue Collection of ANAM.

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AGACE. General Administration of Foreign Trade Audit.
a) ACAJACE. Central Administration of Legal Support for Foreign Trade Audit of AGACE. b) ACOECE. Central Administration of Special Foreign Trade Operations of AGACE. c) ACPPCE. Central Administration of Planning and Programming of Foreign Trade of AGACE. d) ADACE. Decentralized Administration of Foreign Trade Audit of AGACE.
AGAFF. General Administration of Federal Fiscal Audit.
a) ADAFF. Decentralized Administration of Federal Fiscal Audit of AGAFF.
AGCTI. General Administration of Communications and Information Technologies.
a) ACSMC. Central Administration of Security, Monitoring and Control of AGCTI.
AGJ. General Legal Administration.
a) ACNCE. Central Administration of Foreign Trade Normativity of AGJ. b) ADJ. Decentralized Legal Administration of AGJ.
AGSC. General Administration of Taxpayer Services.
a) ADSC. Decentralized Administration of Taxpayer Services of AGSC.

II. ACRONYMS:

AAEJ. Agreement for the Strengthening of the Economic Partnership between the United
Mexican States and Japan.
ACC. Commercial Continuity Agreement between the United Mexican States and the United Kingdom
of Great Britain and Northern Ireland.
ACE No.66. Economic Complementation Agreement No. 66 entered into between the United
Mexican States and the Plurinational State of Bolivia.
EFTA. European Free Trade Association.
AICP. Commercial Integration Agreement between the United Mexican States and the Republic of
Peru.
ALADI. Latin American Integration Association.
BANJERCITO. National Bank of the Army, Air Force and Navy, S.N.C.
CAAT. Harmonized Alphanumeric Code of the Carrier (from the Register of Shipping Companies).
CBP. (Customs and Border Protection), United States Customs and Border Protection Agency.
CFDI. Digital Fiscal Receipt via Internet.
CFF. Federal Tax Code.
CITES. (Convention on International Trade in Endangered Species of Wild Fauna and Flora)
Convention on International Trade in Endangered Species of Wild Fauna and Flora.
COFEPRIS. Federal Commission for the Protection against Health Risks.
CPF. Federal Penal Code.
CTPAT. (Customs Trade Partnership Against Terrorism). Customs Community Commercial Partnership
Against Terrorism, granted by CBP.
CURP. Unique Population Registry Key.
DOF. Official Gazette of the Federation.
DODA. Document for Customs Clearance Operations.
DTA. Customs processing fee.

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ECEX. Foreign Trade Companies (authorized by the SE, under the terms of the Decree for the
establishment of foreign trade companies, published in the DOF on April 11, 1997).
FGJE. General Attorney's Office of Justice of the States.
FGR. Attorney General's Office of the Republic.
IEPS. Special tax on production and services.
IGI. General import tax.
IMSS. Mexican Institute of Social Security.
INM. National Institute of Migration.
INDEP. Institute to Return to the People What Was Stolen.
ISAN. Tax on new automobiles.
ISR. Income tax.
IVA. Value added tax.
LCE. Foreign Trade Law.
LFD. Federal Law of Rights.
LFDC. Federal Law of Taxpayer Rights.
LFPIORPI. Federal Law for the Prevention and Identification of Operations with Resources of
Illicit Origin.
LFT. Federal Labor Law.
LGTOC. General Law of Credit Instruments and Operations.
LIGIE. Law of General Import and Export Taxes.
MULTI-IEPS. Multiple informative declaration of the special tax on production and
services.
NIV. Vehicle Identification Number.
NOM. Official Mexican Standards.
NICO. Commercial identification number(s).
WCO. World Customs Organization.
PAAP. Additional Protocol to the Framework Agreement of the Pacific Alliance.
PAMA. Administrative Procedure in Customs Matters.
PEPS. First In First Out.
PRODECON. Taxpayer Defense Procuratorate.
PROFEPA. Federal Attorney's Office for Environmental Protection.
PROSEC. Sectoral Promotion Programs.
RFC. Federal Taxpayer Registry.
RGCE. General Rules of Foreign Trade.
RMF. Fiscal Miscellany Resolution.
SAAI. Integrated Automated Customs System.
SADER. Secretariat of Agriculture and Rural Development.
SAT. Tax Administration Service.
SCCCyG. Credit and Guarantee Account Control System [system through which the
SAT controls and monitors the balances of temporary imports not returned subject to the certification scheme benefit and guarantees established in articles 28-A of the VAT Law and 15-A of the IEPS Law, which allows SAT to maintain a statement of account per taxpayer of their credits and guarantees (active and inactive)].
SICT. Secretariat of Infrastructure, Communications and Transport.

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SE. Secretariat of Economy.
SEA. Electronic Customs System.
SECIIT. Electronic Inventory Control System for Temporary Imports.
SEDENA. Secretariat of National Defense.
SEGOB. Secretariat of the Interior.
SEMARNAT. Secretariat of Environment and Natural Resources.
SENER. Secretariat of Energy.
SEP. Secretariat of Public Education.
SEPOMEX. Mexican Postal Service.
SFP. Secretariat of Public Function.
SHCP. Secretariat of Treasury and Public Credit.
SIPARE. Referenced payment system (payment method for employers to make payments
to IMSS, through the bank counter or the electronic banking portal of an authorized bank).
SRE. Secretariat of Foreign Relations.
SOIA. Integrated Customs Operation System.
SUA. Single Self-Determination System (system through which employers with five or
more employees are obligated to make their payments; for employers with one to four employees, its use is optional).
TESOFE. Federal Treasury.
TIGIE. Tariff of the Law of General Import and Export Taxes.
TIPAT. Comprehensive and Progressive Agreement for Trans-Pacific Partnership.
TLCAELC. Free Trade Agreement between the United Mexican States and the States of the
European Free Trade Association.
TLCC. Free Trade Agreement between the United Mexican States and the Republic of
Colombia.
TLCCA. Free Trade Agreement between the United Mexican States and the Republics of
Costa Rica, El Salvador, Guatemala, Honduras and Nicaragua.
TLCCH. Free Trade Agreement between the Republic of Chile and the United Mexican States.
TLCI. Free Trade Agreement between the United Mexican States and the State of Israel.
TLCP. Free Trade Agreement between the United Mexican States and the Republic of
Panama.
TLCU. Free Trade Agreement between the United Mexican States and the Oriental Republic
of Uruguay.
T-MEC. Agreement between the United Mexican States, the United States of America and Canada.

III. DEFINITIONS:

Electronic Value Receipt. Electronic transmission that must be made in accordance with
rules 1.9.16. and 1.9.17., which generates a value acknowledgment number.
Community. European Community.
Council. The Tariff Classification Council referred to in article 48 of the Law.
Registered Public Accountant. Public accountant registered with SAT, in accordance with article
52 of the CFF.
ATA Convention. Customs Convention on ATA Carnets for the Temporary Admission of
Goods and its Annex, made in Brussels, on December 6, 1961, published in the DOF on April 5, 2001, by Promulgatory Decree.

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ATA Carnet. International customs document valid as a customs declaration, which allows
identifying the goods and includes a valid international guarantee to cover duties and taxes on foreign trade and other contributions and amounts due for their import, used for the temporary reimportation of the goods indicated in the conventions referred to in Chapter 3.6., of the RGCE.
Decision. Decision 2/2000 of the Joint Council of the Interim Agreement on Trade and
Related Trade Matters between the United Mexican States and the European Community, published in the DOF on June 26, 2000 and its subsequent modifications.
Origin Declaration. Origin declaration in accordance with the AAEJ.
Invoice Declaration. Invoice declaration in accordance with Annex III of the Decision, Annex I of the
TLCAELC and the ACC.
Decree of the Border Strip or Region. Decree establishing the general import tax for the border region and the northern border strip, published in the DOF on December 24,
2008 and its subsequent modifications.
Used Vehicles Decree. Decree regulating the definitive import of used vehicles, published in the DOF on November 4,
2024.
IMMEX Decree. Decree for the promotion of the manufacturing, maquiladora and export services industry referred to in the Sole Article of the Decree modifying the decree for the
promotion and operation of the export maquiladora industry, published in the DOF on November 1, 2006 and its subsequent modifications.
Days. Business days in accordance with article 12 of the CFF and the RMF.
Equivalent document. The fiscal document referred to in article 2, fraction XVIII of the Law.
e-document. Number(s) of acknowledgment issued by the Digital Window corresponding to a digital
document.
Courier and package companies. Persons resident in the country, whose main activity is the
permanent provision to the public of international express transport services to recipients and senders of documents and goods.
Railway equipment. For the purposes of rules 1.9.11., 3.1.22., 3.1.32., 4.2.14. and 4.6.8., it
shall be understood as railway equipment: boxcars, gondolas, locomotives, hoppers, cars, tank cars, chassis, trailers, platforms that run on railway tracks and that are used to transport goods inside them and in containers.
Free-form document. That which meets the requirements established in articles 18, 18-A of the CFF, as
appropriate, and complies with what is established in article 19 of said regulation, as well as in rule 1.2.2.
Auto Parts Industry. Companies with an IMMEX Program that alienate parts and components
temporarily imported in accordance with article 108 of the Law, as well as parts and components that incorporate temporarily imported inputs under such programs, to the final or manufacturing automotive industry companies for integration into their vehicle assembly and manufacturing processes.
Law. Customs Law.
Maquiladoras. Legal entities that have obtained a program authorized by the SE, under the terms of the Decree for the promotion and operation of the export maquiladora industry,
published in the DOF on June 1, 1998 and its subsequent modifications.
CIITEV Module. Import and Temporary Entry Control Module for Vehicles.
Number or numbers of commercial identification. Those referred to in article 2, fraction II,
of Complementary Rule 10a. of the LIGIE, published in the DOF on June 7, 2022 and its subsequent modifications.
Electronic Payment. For the purposes of rule 1.6.2., it is the payment channel offered by authorized
credit institutions for the collection of foreign trade contributions, through which multiple payments are sent and received using the foreign trade capture line, through the exchange of information between the electronic systems of foreign trade users and the authorized credit institutions for the collection of foreign trade contributions.

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Declaration Part II. Part of the declaration named, Import Declaration. Part II. Partial shipment of goods or Export Declaration. Part II. Partial shipment of goods, depending on the operation in question.
IMMEX Program. Program authorized under the IMMEX Decree.
Rule 8th. Rule 8th of the Complementary Rules of fraction II, of article 2 of the LIGIE for the
application and interpretation of the TIGIE.
Regulation. Regulations of the Customs Law.
Accredited legal representative. Natural person accredited in terms of rule 1.10.1., who promotes on behalf and representation of a legal entity the clearance of its goods, in accordance with article 40 of the Law.
ACC Resolution. Resolution establishing the general rules regarding the application of customs provisions of the Commercial Continuity Agreement between the United Mexican States and the United Kingdom of Great Britain and Northern Ireland, published in the DOF on June 1, 2021.
Decision Resolution. Customs resolution of Decision 2/2000 of the Joint Council of the Interim Agreement on Trade and Related Trade Matters between the United Mexican States and the European Community and its Annexes 1 and 2, published in the DOF on December 31, 2002 and its subsequent modifications.
Estimated prices resolution. Resolution establishing the mechanism to guarantee the payment of contributions on goods subject to estimated prices by the Secretariat of Treasury and Public Credit, published in the DOF on February 28, 1994 and its subsequent modifications.
TLCAELC Resolution. Customs resolution of the Free Trade Agreement between the United Mexican States and the States of the European Free Trade Association and its Annexes 1 and 2, published in the DOF on December 31, 2002 and its subsequent modifications.
Reexportation. Return to foreign country of temporarily imported goods under an ATA Carnet, in terms of Chapter 3.6., of the RGCE.
Reimportation. Return to national territory of temporarily exported goods under an ATA Carnet, in terms of Chapter 3.6., of the RGCE.
United Kingdom. United Kingdom of Great Britain and Northern Ireland.
T-MEC Resolution. Resolution establishing the general rules regarding the application of customs provisions of the T-MEC and its Annexes, published in the DOF on June 30, 2020 and its subsequent modifications.
Certified business partner. Natural or legal person who maintains a commercial relationship with a company that carries out foreign trade operations and participates in its supply chain, either as a supplier of materials for the processing, packaging or packing of goods subject to foreign trade, or as a supplier of services that also intervene in the control, handling, transport or coordination of the same, or both, meeting the minimum security standards referred to in article 100-A, fraction VII of the Law, in relation to the Authorized Economic Operator, established in rule 7.1.5.
Transmigrant. For the purposes of rule 3.2.7., it is the foreign national who, in their status as a visitor without permission to perform remunerated activities, transits through national territory to another country.
Digital Window. The established in the Decree establishing the Mexican Digital Window for Foreign Trade, published in the DOF on January 14, 2011 and its subsequent modifications, located at the electronic page www.ventanillaunica.gob.mx.

Likewise, the definitions established in articles 2 of the Law and 1 of the Regulation, as well as the other applicable legal regulations in customs and foreign trade matters, shall apply.

10 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 Title 1. General Provisions and Acts Prior to Clearance
Chapter 1.1. General Provisions
The object, scope, and application of the GRFT and its Annexes

1.1.1. For the purposes of Article 33, first paragraph, fraction I, subsection g) of the Federal Tax Code (CFF), the object of this Resolution is to inform, group, and facilitate knowledge of the general provisions issued by the customs and tax authorities, in matters of foreign trade and customs, through an annual publication, using the format integrated by three components: title, chapter, and progressive number of each rule. The GRFT issued in the future will be made as a reform, addition, or repeal of those contained in this Resolution.

In cases not established in this Resolution, the current General Rules for Tax Matters (RMF) and its Annexes shall be applicable insofar as relevant. Likewise, when this Resolution or its Annexes refer to the issuance of a CFDI or its complements, they must be issued in accordance with what is stated in the RMF.

This Resolution is applicable to the contributions, federal revenues, infractions, and sanctions that must be paid as a result of foreign trade operations.

Unless expressly stated otherwise, when reference is made to the number of a rule or Annex, it will be understood to refer to the rules or Annexes of this Resolution.

References to the General Rules on Foreign Trade issued by the SAT, contained in various legal, regulatory, administrative, or any other instruments applicable to foreign trade, will be understood to refer to these Rules.

The epigraphs, as well as any reference to applicable legislation that appears at the end of each rule, the indicative reference to the formats and models contained in Annex 1, and the number of the processing sheets contained in Annex 2, are merely illustrative and confer no rights whatsoever.

In accordance with Article 2, first paragraph of the Federal Law of Fees (LFD), the amounts indicated in Annex 2 are of an informational nature and in case of discrepancy with those established in the LFD, the latter shall prevail.

The facilities established in this Resolution may be applicable by taxpayers without prejudice to the authority's ability to exercise its verification powers subsequently.

LFD 2, CFF 33, GRFT Annexes 1, 2

Advance publications of the GRFT

1.1.2. For the purposes of Article 33, first paragraph, fraction I, subsection g) of the CFF, the SAT may inform, in advance and solely for informational purposes, on the SAT Portal, the GRFT and Annexes that facilitate compliance with the customs obligations of foreign trade users. The benefits contained in such rules and Annexes will be applicable from the time they are made known on the SAT Portal, unless an express date is indicated for such purposes.

CFF 33

Compilation of normative and non-binding criteria in customs and foreign trade matters (Annex 5)

1.1.3. For the purposes of Articles 33, first paragraph, fraction I, subsection h) and second paragraph, and 35 of the CFF, the criteria that must be observed for the due compliance of fiscal and customs provisions are those contained in Annex 5.

CFF 33, 35, GRFT Annex 5

Payment through the e5cinco Scheme

1.1.4. For the purposes of Article 31 of the CFF, when payment is made through the e5cinco electronic scheme, the payment receipt with the digital seal or the original of the payment voucher from the relevant financial institution must be presented, unless otherwise provided.

Access to the e5cinco scheme can be carried out through the application found on the SAT Portal.

LFD 3, 4, 40, 52, GRFT 1.4.2., 1.6.23., 1.8.2., 1.9.13., 2.3.4., 2.3.5., 2.4.1., 2.4.4., 3.1.3., 4.5.17., 4.5.18., 4.5.32., 4.7.1., 7.1.4., 7.2.1.

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Annexes of the GRFT

1.1.5. For the purposes of Article 33, first paragraph, fraction I, subsection g) of the CFF, the following annexes form part of the GRFT:

I. Annex 1, which contains the formats and models of foreign trade.
II. Annex 2, which contains the foreign trade procedures.
III. Annex 3, which indicates the customs and customs sections that have technological integration components for the use of the technological device.
IV. Annex 4, which indicates the schedule of the customs.
V. Annex 5, which contains the compilation of normative and non-binding criteria in customs and foreign trade matters.
VI. Annex 6, which contains the operating rules of the Tariff Classification Council and the compilation of tariff classification criteria and of the NICO.
VII. Annex 7, which indicates the merchandise for which ejidatarios do not require registration in the Importers Registry and, if applicable, in the Registry of Importers of Specific Sectors.
VIII. Annex 8, which indicates the merchandise for exclusive use of the importer for which registration in the Importers Registry and, if applicable, in the Registry of Importers of Specific Sectors is not required.
IX. Annex 9, which indicates the merchandise for which there is no obligation to pay the IGI and medical equipment for whose importation registration in the Importers Registry and, if applicable, in the Registry of Importers of Specific Sectors is not required.
X. Annex 10, which indicates the merchandise subject to registration in the Registry of Importers of Specific Sectors or the Registry of Sectoral Exporters.
XI. Annex 11, which indicates the authorized fiscal routes to carry out international transit of merchandise from Ensenada or Guaymas to the United States of America.
XII. Annex 12, which indicates the merchandise that may leave the national territory under the temporary export regime.
XIII. Annex 13, which indicates the fines and updated amounts established by the Law and its Regulations.
XIV. Annex 14, which indicates the import or export of hydrocarbons, petroleum products, petrochemical products, and sulfur, through weekly or monthly petitions.
XV. Annex 15, which indicates the distances and maximum transfer periods in natural days for the arrival of transits.
XVI. Annex 16, which indicates the customs authorized to process the customs clearance of merchandise that begins international transit at the northern border and ends it at the southern border of the country or vice versa, as well as the authorized fiscal routes for such effect.
XVII. Annex 17, which indicates the merchandise for which international transit through national territory will not proceed.
XVIII. Annex 18, which indicates the merchandise that cannot be subject to the fiscal deposit customs regime.
XIX. Annex 19, which indicates the inaccurate, false, or omitted data for which the infraction established in Article 184, fraction III of the Law is updated.
XX. Annex 20, which indicates the merchandise subject to the declaration of nominative or mixed trademarks.
XXI. Annex 21, which indicates the exclusive customs to process the customs clearance of a certain type of merchandise.
XXII. Annex 22, which contains the instructions for filling out the petition.

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XXIII. Annex 23, which indicates dangerous merchandise or merchandise that requires special facilities or equipment for sampling or both.
XXIV. Annex 24, which establishes the minimum information that the automated inventory control system must contain.
XXV. Annex 25, which indicates the review points for the introduction of merchandise from the border strip or region to the rest of the national territory.
XXVI. Annex 26, which indicates the omitted or inaccurate data regarding compliance with NOMs on commercial information for which the retention of merchandise proceeds.
XXVII. Annex 27, which contains the tariff fractions of the TIGIE and NICO, for whose importation there is no obligation to pay the VAT.
XXVIII. Annex 28, which indicates the merchandise that companies with Registration in the Enterprise Certification Scheme, VAT and IEPS modality, can import.
XXIX. Annex 29, which indicates the merchandise that cannot be destined to the regimes: temporary import for manufacturing, transformation, or repair in maquila or export programs; fiscal deposit; manufacturing, transformation, or repair in supervised warehouse and strategic supervised warehouse.
XXX. Annex 30, which refers to the information of the Credit and Guarantee Account Control System (SCCCyG).

Law 3, 6, 36-A, 37-A, 61, 123, 184, 185, VAT Law 2-A, 25, CFF 18, 31, 33, 35, GRFT 1.2.1., 1.2.2., 1.3.1., 3.7.20., 4.6.23.

Update of fines and amounts established by the Law and its Regulations (Annex 13)

1.1.6. For the purposes of Articles 5, first paragraph of the Law and 2 of its Regulations, the fines and amounts in national currency established in the Law and its Regulations, which have been updated, are those made known in Annex 13.

For the purposes of the aforementioned articles, in relation to Articles 17-A, sixth paragraph, and 70, last paragraph of the CFF, the procedures for the update of the fines and amounts in national currency established in the Law and its Regulations are made known:

I. In accordance with Articles 70, last paragraph of the CFF, fourth and sixth transitional provisions of the Decree by which various provisions of the Federal Tax Code are reformed, added, and repealed, published in the DOF on December 12, 2011, regarding the update of the fines and amounts established in the Law, consideration will be given to the period comprised from the last month whose National Consumer Price Index (INPC) was used for the calculation of the last update and the month immediately preceding the entry into force of said Decree, the update from January 2012 of the amounts referred to in Annex 2 of the General Rules on Foreign Trade for 2011, published in the DOF on December 27, 2011, which entered into force from January 1, 2012, was carried out according to the following procedure:

a) In accordance with the amounts established in Articles 16, fraction II; 160, fraction IX and last paragraph; 164, fraction VII; 165, fractions II, subsection a) and VII, subsection a); 178, fraction II; 183, fractions II and V; 185, fractions I to VI, VIII to XII and XIV; 185-B; 187, fractions I, II, IV to VI, VIII, X to XII, XIV and XV; 189, fractions I and II; 191, fractions I to IV; 193, fractions I to III and 200 of the Law, they were last updated in the month of July 2003 in the modification to Annex 2, in force from July 1, 2003 of the General Rules on Foreign Trade for 2003, published in the DOF on July 29 of the same year.

b) In this way, the period considered was that comprised between the month of May 2003 and the month of December 2011. In these terms, the applicable update factor for the mentioned period was obtained by dividing the INPC of the month immediately preceding the most recent of said period by the INPC corresponding to the last month that was used in the calculation of the last update, so the INPC of the month of November 2011 was considered, which was 102.7070 points, and the INPC of the month of May 2003, which was 71.7880 points. As a result of this operation, the obtained and applied update factor was 1.4306.

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II. For the update of Article 16-A, penultimate paragraph of the Law and in accordance with the fifth transitional provision of the Decree by which various provisions of the Federal Tax Code are reformed, added, and repealed, published in the DOF on December 12, 2011, the INPC of the month of November 2001 was used, since the reform of said article entered into force on February 15, 2002.

In this sense and in accordance with Article 17-A, seventh paragraph of the CFF, the INPC corresponding to the month of November 2011, which was 102.7070 points, was divided by the INPC corresponding to the month of November 2001, which was 67.0421 points. As a result of this operation, the obtained and applied update factor was 1.5319.

Regarding Article 16-B, last paragraph of the Law and Article Second, fraction IV of the Transitional Provisions of the Law of the Decree by which various provisions of the Customs Law are reformed, added, and repealed, published in the DOF on December 30, 2002; and in accordance with the fifth transitional provision of the Decree by which various provisions of the Federal Tax Code are reformed, added, and repealed, published in the DOF on December 12, 2011, the INPC of the month of November 2002 was used, due to the addition of the last paragraph of Article 16-B, as well as of fraction IV referred to above, entered into force on January 1, 2003.

In this sense and in accordance with Article 17-A, seventh paragraph of the CFF, the INPC corresponding to the month of November 2011, which was 102.7070 points, was divided by the INPC of the month of November 2002, which was 70.6544 points.

As a result of this operation, the obtained and applied update factor was 1.4536.

III. For the purposes of Article 2 of the Regulations published in the DOF on June 6, 1996 and in force until June 19, 2015 and in accordance with Article 70 of the CFF, the amounts established in Articles 71, fraction III; 129, first paragraph and 170, fraction III of said Regulations, were updated using the INPC of the month of November 1996, since the fourth transitional provision of said Regulations establishes that the update of the amounts will be carried out from January 1, 1997.

In this sense and in accordance with Article 17-A, seventh paragraph of the CFF, the INPC corresponding to the month of November 2011, which was 102.7070 points, was divided by the INPC of the month of November 1996, which was 37.0944 points.

As a result of this operation, the obtained and applied update factor was 2.7688.

IV. In accordance with what is exposed in the second paragraph of this rule, the updated amounts in Annex 2, in force from January 1, 2015 of the General Rules on Foreign Trade for 2014, published in the DOF on December 29, 2014, which entered into force from January 1, 2015, were made known. The update carried out was carried out according to the following procedure:

a) The last update of the amounts established in Articles 16, fraction II; 16-A, fifth paragraph; 16-B, last paragraph; 160, fraction IX and last paragraph; 164, fraction VII; 165, fractions II, subsection a) and VII, subsection a); 178, fraction II; 183, fractions II and V; 185, fractions II to V and VIII to XII; 185-B; 187, fractions I, II, V, VI, VIII, X to XII, XIV and XV; 189, fractions I and II; 191, fractions I to IV; 193, fractions I to III and 200 of the Law, as well as in the articles, 71, fraction III; 129, first paragraph and 170, fraction III of the Regulations published in the DOF on June 6, 1996 and in force until June 19, 2015, was carried out in the month of November 2011. The updated amounts entered into force on January 1, 2012 and were made known in Annex 2, of the General Rules on Foreign Trade for 2011, published in the DOF on December 27 of the same year.

14 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024

b) The accumulated percentage increase of the INPC in the period comprised from the month of November 2011 until the month of March 2014, was 10.11%, exceeding the 10% mentioned in the first paragraph of this rule. This percentage is the result of dividing 113.099 points corresponding to the INPC of the month of March 2014, published in the DOF on April 10, 2014, by 102.707 points corresponding to the INPC of the month of November 2011, published in the DOF on December 9, 2011, minus the unit and multiplied by 100.

In this way and in accordance with Article 17-A, sixth paragraph of the CFF, the update period taken into consideration is that comprised from the month of November 2011 to the month of December 2014. In these same terms, the applicable update factor for the mentioned period will be obtained by dividing the INPC of the month preceding the most recent of the period by the cited index corresponding to the last month that was used in the calculation of the last update, so the INPC of the month of November 2014 was taken into consideration, published in the DOF on December 10, 2014, which was 115.493 points and the cited index corresponding to the month of November 2011, published in the DOF on December 9, 2011, which was 102.707 points. As a result of this operation, the obtained and applied update factor was 1.1244.

c) The amounts of the aforementioned quantities have been adjusted to what is established in Article 17-A, penultimate paragraph of the CFF, in such a way that the amounts from 0.01 to 5.00 pesos in excess of a ten, have been adjusted to the immediate preceding ten and from 5.01 to 9.99 pesos in excess of a ten, have been adjusted to the immediate superior ten.

V. In accordance with what is exposed in the second paragraph of this rule, the updated amounts of Articles 184-B, fractions I and II; 185, fractions I, VI, XIV and 187 fraction IV of the Law, of Annex 2, in force from January 1, 2015 of the General Rules on Foreign Trade for 2014, published in the DOF on December 29, 2014, which entered into force from January 2017, were made known. The update carried out was carried out according to the following procedure:

a) The amounts entered into force on December 10, 2013 and were made known in the Decree by which various provisions of the Customs Law are reformed, added, and repealed, published in the DOF on December 9 of the same year.

b) The accumulated percentage increase of the INPC in the period comprised from the month of November 2013 until the month of December 2016, was 10.50%, exceeding the 10% mentioned in Article 17-A of the CFF. This percentage is the result of dividing 122.515 points corresponding to the INPC of the month of December 2016, published in the DOF on January 10, 2017, by 110.872 points corresponding to the INPC of the month of November 2013, published in the DOF on December 10, 2013, minus the unit and multiplied by 100.

In this way and in accordance with Article 17-A, seventh paragraph of the CFF, the update period taken into consideration is that comprised from the month of November 2013 to the month of December 2016. In these same terms, the applicable update factor for the mentioned period will be obtained by dividing the INPC of the month preceding the most recent of the period by the INPC corresponding to the month of November of the exercise immediately preceding that in which they entered into force, so the INPC of the month of November 2016 was taken into consideration, published in the DOF on December 9, 2016, which was 121.953 points between the index corresponding to the month of November 2012, published in the DOF on December 10, 2012, which was 107.000 points. As a result of this operation, the obtained and applied update factor was 1.1397.

c) The amounts of the aforementioned quantities have been adjusted to what is established in Article 17-A, eighth paragraph of the CFF, in such a way that the amounts from 0.01 to 5.00 pesos in excess of a ten, have been adjusted to the immediate preceding ten and from 5.01 to 9.99 pesos in excess of a ten, have been adjusted to the immediate superior ten.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 15

VI. In accordance with what is stated in the second paragraph of this rule, the updated amounts in Annex 2 Fines and updated amounts established by the Customs Law and its Regulations, effective as of January 1, 2018, of the General Rules of Foreign Trade for 2018, published in the Official Gazette on December 22, 2017, which entered into force as of January 1, 2018, were made known. The update carried out was performed according to the following procedure:

a) The amounts established in articles 16, fraction II; 16-A; 16-B, 160, fraction IX; 164, fraction VII; 165, fractions II, subsection a) and VII, subsection a); 178 fraction II; 183, fractions II and V; 185, fractions II to V, VIII to XII; 185-B; 187, fractions I, II, V, VI, VIII, X, XI, XII, XIV and XV; 189, fractions I and II; 191, fractions I to IV; 193, fractions I to III; and 200 of the Law, were made known in Annex 2 of the General Rules in Matters of Foreign Trade for 2014, published in the Official Gazette on December 29 of the same year and entered into force on January 1, 2015.

b) The accumulated percentage increase of the INPC in the period from November 2014 to August 2017 was 10.41%, exceeding the 10% mentioned in article 17-A of the Federal Tax Code (CFF). This percentage is the result of dividing 127.513 points corresponding to the INPC of August 2017, published in the Official Gazette on September 8, 2017, by 115.493 points corresponding to the INPC of November 2014, published in the Official Gazette on December 10, 2014, minus one, and multiplying by 100.

In this way, and in accordance with article 17-A, sixth paragraph of the CFF, the update period taken into consideration is that from November 2014 to December 2017. In these same terms, the update factor applicable to the mentioned period was obtained by dividing the INPC of the month prior to the most recent of the period by the INPC corresponding to the month of November of the immediate previous year to that in which they entered into force, so the INPC of November 2017, published in the Official Gazette on December 8, 2017, which was 130.044 points, was taken into consideration, between the index corresponding to the month of November 2014, published in the Official Gazette on December 10, 2014, which was 115.493 points. As a result of this operation, the update factor obtained and applied was 1.1259.

c) For the purpose of updating the amount established in article 144, first paragraph of the Regulations, the accumulated percentage increase of the INPC in the period from June 2015 to September 2017 was 10.31%, exceeding the 10% mentioned in article 17-A of the CFF. This percentage is the result of dividing 127.912 points corresponding to the INPC of September 2017, published in the Official Gazette on October 10, 2017, by 115.958 points corresponding to the INPC of June 2015, published in the Official Gazette on July 10, 2015, minus one, and multiplying by 100.

In this way, and in accordance with article 17-A, seventh paragraph of the CFF, the update period taken into consideration is that from November 2014 to December 2017. In these same terms, the update factor will be obtained by dividing the INPC of the month immediately prior to the most recent of the period by the INPC corresponding to the last month used in the calculation of the last update, so the INPC of November 2017, published in the Official Gazette on December 8, 2017, which was 130.044 points, was taken into consideration, between the index corresponding to the month of November 2014, published in the Official Gazette on December 10, 2014, which was 115.493 points. As a result of this operation, the update factor obtained and applied was 1.1259.

d) The amounts of the aforementioned quantities have been adjusted in accordance with article 17-A, eighth paragraph of the CFF, such that amounts from 0.01 to 5.00 pesos in excess of a ten are adjusted to the immediate previous ten, and from 5.01 to 9.99 pesos in excess of a ten, are adjusted to the immediate next ten.

16 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024

VII. In accordance with what is stated in the second paragraph of this rule, the updated amounts in Annex 2 Fines and updated amounts established by the Customs Law and its Regulations, effective as of January 1, 2018, of the General Rules of Foreign Trade for 2018, modified by publication in the Official Gazette on December 24, 2018, whose validity is from January 1, 2019, were made known. The update carried out was performed according to the following procedure:

a) The amounts established in articles 184-B, fractions I and II; 185, fractions I and XIV, as well as 187, fraction IV of the Law, entered into force in January 2017 and were made known in Annex 2 of the General Rules of Foreign Trade for 2017 and its annexes 1-A, 2 and 10, Fines and updated amounts established by the Customs Law and its Regulations, effective as of January 1, 2015, published in the Official Gazette on January 27, 2017.

b) The accumulated percentage increase of the INPC in the period from November 2016 to September 2018 was 10.15%, exceeding the 10% mentioned in article 17-A, sixth paragraph of the CFF. This percentage is the result of dividing 100.917 points corresponding to the INPC of September 2018, published in the Official Gazette on October 10, 2018, by 91.616833944348 points corresponding to the INPC of November 2016, published in the Official Gazette on September 21, 2018, minus one, and multiplying by 100.

In this way, and in accordance with article 17-A, sixth paragraph of the CFF, the update period taken into consideration is that from November 2016 to December 2018. In these same terms, the update factor applicable to the mentioned period will be obtained by dividing the INPC of the month prior to the most recent of the period by the INPC corresponding to the month of November of the immediate previous year to that in which they entered into force, so the INPC of November 2018, published in the Official Gazette on December 10, 2018, which was 102.303 points, was taken into consideration, between the index corresponding to the month of November 2016, published in the Official Gazette on September 21, 2018, which was 91.616833944348 points. As a result of this operation, the update factor obtained and applied was 1.1166.

The index corresponding to the month of November 2016, referred to in this subsection, is expressed based on the second half of July 2018=100, whose historical series of the monthly INPC from January 1969 to July 2018 was published by the National Institute of Statistics and Geography in the Official Gazette on September 21, 2018.

c) The amounts of the aforementioned quantities have been adjusted in accordance with article 17-A, eighth paragraph of the CFF, such that amounts from 0.01 to 5.00 pesos in excess of a ten are adjusted to the immediate previous ten, and from 5.01 to 9.99 pesos in excess of a ten, are adjusted to the immediate next ten.

VIII. In accordance with the second paragraph of this rule, in Annex 2 Fines and updated amounts established by the Customs Law and its Regulations of the General Rules of Foreign Trade for 2018, published in the Official Gazette on December 24, 2020, the updated amounts, effective as of January 1, 2021, are made known. The indicated update was carried out according to the following procedure.

a) The amounts established in articles 183, fractions II and V; 185, fractions II, III, IV, V, IX, X, XI and XII; 185-B; 187, fractions I, II, V, VI, VIII, X, XI, XII, XIV and XV; 189, fractions I and II; 191, fractions I, II, III and IV; 193, fractions I, II and III, and 200 of the Law, as well as the amount established in article 144, first paragraph of its Regulations, were made known in Annex 2 of the General Rules of Foreign Trade for 2018, published in the Official Gazette on December 22, 2017, which entered into force on January 1, 2018.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 17

The amounts established in articles 16, fraction II; 160, fraction IX; 164, fraction VII; 165, fractions II, subsection a) and VII subsection a); 178, fraction II, and 185, fractions VI and VIII of the Law, were made known in the Decree by which various provisions of the Customs Law are reformed, added to, and repealed, published in the Official Gazette on June 25, 2018, which entered into force on December 22, 2018 and, in accordance with the sixth transitory article of said Decree, they are updated for the last time in the month of December 2017.

b) For the calculation of the update, the following was considered:

The accumulated percentage increase of the INPC in the period from November 2017 to August 2020 was 10.41%, exceeding the 10% mentioned in article 17-A, sixth paragraph of the CFF. This percentage is the result of dividing 107.867 points corresponding to the INPC of August 2020, published in the Official Gazette on September 10, 2020, by 97.695173988822 points corresponding to the INPC of November 2017, published in the Official Gazette on September 21, 2018, minus one, and multiplying by 100.

In this way, and in accordance with article 17-A, sixth paragraph of the CFF, the period taken into consideration for the update is that from November 2017 to December 2020.

The update factor applicable to the period mentioned in the preceding numeral was obtained by dividing the INPC of the month prior to the most recent of the period, by the index corresponding to the last month used in the calculation of the last update, so the INPC of November 2020, published in the Official Gazette on December 10, 2020, which was 108.856 points, and the cited index corresponding to the month of November 2017, published in the Official Gazette on September 21, 2018, which was 97.695173988822 points, were taken into consideration.

As a result of this operation, the update factor obtained and applied is 1.1142.

The INPC corresponding to the month of November 2017 referred to in this subsection is expressed in accordance with the new base of the second half of July 2018=100, whose historical series of the monthly INPC from January 1969 to July 2018, was published by the National Institute of Statistics and Geography in the Official Gazette on September 21, 2018.

c) The amounts of the updated quantities have been adjusted in accordance with article 17-A, eighth paragraph of the CFF, such that amounts from 0.01 to 5.00 pesos in excess of a ten are adjusted to the immediate previous ten, and from 5.01 to 9.99 pesos in excess of a ten, are adjusted to the immediate next ten.

IX. In accordance with the second paragraph of this rule, the updated amounts in Annex 13 Fines and updated amounts established by the Customs Law and its Regulations of the General Rules of Foreign Trade for 2022, published in the Official Gazette on December 24, 2021, effective as of January 1, 2022, of the amounts established in articles 167-D, fraction I; 167-G, fraction IV; 184-B, fractions I and II; 185, fractions I and XIV and 187, fraction IV of the Law, are made known. The indicated update was carried out according to the following procedure:

a) The last update of the amounts established in articles 184-B, fractions I and II; 185, fractions I and XIV and 187, fraction IV of the Law, were made known in Annex 2 of the General Rules of Foreign Trade for 2018, published in the Official Gazette on December 24, 2018, which entered into force on January 1, 2019.

18 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024

For the calculation of the update, the accumulated percentage increase of the INPC in the period from November 2018 to June 2021 was considered, which was 10.47%, exceeding the 10% mentioned in article 17-A, sixth paragraph of the CFF. This percentage is the result of dividing 113.018 points corresponding to the INPC of June 2021, published in the Official Gazette on July 9, 2021, by 102.303 points corresponding to the INPC of November 2018, published in the Official Gazette on December 10, 2018, minus one, and multiplying by 100.

Regarding the amounts mentioned in the first paragraph of this subsection and in accordance with article 17-A, sixth paragraph of the CFF, the period taken into consideration for the update is that from November 2018 to December 2021. For this purpose, the update factor applicable to the mentioned period was obtained by dividing the INPC of the month prior to the most recent of the period by the cited index corresponding to the last month used in the calculation of the last update, so the INPC of November 2021, published in the Official Gazette on December 10, 2021, which was 116.884 points, and the cited index corresponding to the month of November 2018, published in the Official Gazette on December 10, 2018, which was 102.303 points, were taken into consideration. As a result of this operation, the update factor obtained and applied is 1.1425.

b) The amounts established in articles 167-D, fraction I and 167-G, fraction IV of the Law, were made known in the Decree by which various provisions of the Customs Law are reformed, added to, and repealed, published in the Official Gazette on June 25, 2018, which, in accordance with its first transitory article, entered into force one hundred eighty natural days after its publication, that is, on December 22, 2018.

For the calculation of the update, the accumulated percentage increase of the INPC in the period from June 2018 to January 2021 was considered, which was 10.90%, exceeding the 10% mentioned in article 17-A, sixth paragraph of the CFF. This percentage is the result of dividing 110.210 points corresponding to the INPC of January 2021, published in the Official Gazette on February 10, 2021, by 99.376464931787 points corresponding to the INPC of June 2018, published in the Official Gazette on September 21, 2018, minus one, and multiplying by 100.

The update factor applicable to the period mentioned in the first paragraph of this subsection was obtained by dividing the INPC of the month immediately prior to the most recent of the period by the cited index corresponding to the month of November of the immediate previous year to that in which the amounts indicated in the first paragraph of the present subsection entered into force, as established by article 17-A, seventh paragraph of the CFF, so the INPC of November 2021, published in the Official Gazette on December 10, 2021, which was 116.884 points, and the INPC corresponding to the month of November 2017, published in the Official Gazette on September 21, 2018, which was 97.695173988822 points, were taken into consideration. As a result of this operation, the update factor obtained and applied was 1.1964.

The INPC corresponding to the month of November 2017, referred to in this numeral, is expressed based on the second half of July 2018=100, whose historical series of the monthly INPC from January 1969 to July 2018 was published by the National Institute of Statistics and Geography in the Official Gazette on September 21, 2018.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 19

X. In accordance with the second paragraph of this rule, the updated amounts in Annex 13 Fines and updated amounts established by the Customs Law and its Regulations of the General Rules of Foreign Trade for 2023, published in the Official Gazette on December 27, 2022, effective as of January 1, 2023, of the amounts established in articles 16, fraction II; 16-A; 16-B; 17, last paragraph; 160, fraction IX; 164, fraction VII; 165, fractions II, subsection a) and VII, subsection a); 178, fraction II; 183, fractions II and V; 185, fractions, II, III, IV, V, VI, VIII, IX, X, XI and XII; 185-B; 187, fractions I, II, V, VI, VIII, X, XI, XII, XIV and XV; 189 fractions I and II; 191 fractions, I, II, III and IV; 193 fractions I, II and III; 200 of the Law and 144, first paragraph of its Regulations, are made known. The indicated update was carried out according to the following procedure:

a) The last update of the amounts established in articles 16, fraction II; 160, fraction IX; 164, fraction VII; 165, fractions II, subsection a) and VII, subsection a); 178, fraction II; 183, fractions II and V; 185, fractions, II, III, IV, V, VI, VIII, IX, X, XI and XII; 185-B; 187, fractions I, II, V, VI, VIII, X, XI, XII, XIV and XV; 189 fractions I and II; 191 fractions, I, II, III and IV; 193 fractions I, II and III; 200 of the Law and 144, first paragraph of the Regulations were made known in Annex 2 of the General Rules of Foreign Trade for 2018, published in the Official Gazette on December 24, 2020, which entered into force on January 1, 2021.

For the calculation of the update, the accumulated percentage increase of the INPC in the period from November 2020 to March 2022 was considered, which was 10.38%, exceeding the 10% mentioned in article 17-A, sixth paragraph of the CFF. This percentage is the result of dividing 120.159 points of the INPC of March 2022, published in the Official Gazette on April 8, 2022, by 108.856 points of the INPC of November 2020, published in the Official Gazette on December 10, 2020, minus one, and multiplying by 100.

Regarding the amounts mentioned in the first paragraph of this subsection and based on article 17-A, sixth paragraph of the CFF, the period considered for the update is that from November 2020 to December 2022. For this purpose, the update factor applicable to the mentioned period was obtained by dividing the INPC of the month prior to the most recent of the period by the cited index corresponding to the last month used in the calculation of the last update, so the INPC of November 2022, published in the Official Gazette on December 9, 2022, which was 125.997 points, and the cited index corresponding to the month of November 2020, published in the Official Gazette on December 10, 2020, which was 108.856 points, were taken into consideration. As a result of this operation, the update factor obtained and applied is 1.1574.

b) The amounts established in articles 16-A; 16-B and 17, last paragraph of the Law, were made known in the Decree by which various provisions of the Law for the Protection of Human Rights Defenders and Journalists; the Law on International Cooperation for Development; the Hydrocarbons Law; the Electricity Industry Law; the Federal Budget and Fiscal Responsibility Law; the General Law on Civil Protection; the Organic Law of the National Financial Institution for Agricultural, Rural, Forestry and Fisheries Development; the Law on Science and Technology; the Customs Law; the Law Regulating the Railway Service; the General Law on Physical Culture and Sport; the Federal Cinematography Law; the Federal Rights Law; the Law of the Mexican Petroleum Fund for Stabilization and Development; the Law on Biosafety of Genetically Modified Organisms; the General Law on Climate Change; the General Law on Victims and the Law creating the Trust that will administer the Social Support Fund for Former Mexican Migrant Workers is repealed, published in the Official Gazette on November 6, 2020, which, in accordance with its first transitory article, entered into force the day after its publication, that is, on November 7, 2020.

20 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 For the calculation of the update, the accumulated percentage increase of the INPC in the period from November 2020 to March 2022 was considered, which was 10.38%, exceeding the 10% mentioned in the sixth paragraph of Article 17-A of the CFF. This percentage is the result of dividing 120.159 points of the INPC of March 2022, published in the DOF on April 8, 2022, by 108.856 points of the INPC of November 2020, published in the DOF on December 10, 2020, minus one unit, and multiplying by 100. The applicable update factor for the period mentioned in the first paragraph of this subsection was obtained by dividing the INPC of the month immediately preceding the most recent month of the period by the cited index corresponding to the month of November of the exercise immediately preceding that in which the amounts indicated in the first paragraph of this subsection entered into force, as established by the seventh paragraph of Article 17-A of the CFF; therefore, the INPC of November 2022, published in the DOF on December 9, 2022, which was 125.997 points, and the INPC corresponding to November 2019, published in the DOF on December 10, 2019, which was 105.346 points, were taken into consideration. As a result of this operation, the obtained and applied update factor was 1.1960. c) The amounts of the aforementioned quantities have been adjusted according to what is established in the eighth paragraph of Article 17-A of the CFF, such that amounts from 0.01 to 5.00 pesos in excess of a ten are adjusted to the immediate previous ten, and from 5.01 to 9.99 pesos in excess of a ten, are adjusted to the immediate next ten.
XI. Pursuant to the second paragraph of this rule, the updated amounts in Annex 13 Fines and updated amounts established by the Law and its Regulations of the GRTE for 2024, effective from January 1, 2024, of the amounts established in Articles 167-D, fraction I; 167-G, fraction IV; 184-B, fractions I and II; 185, fractions I and XIV, and 187, fraction IV of the Law, are made known. The stated update was carried out according to the following procedure:
a) The last update of the amounts established in said articles was made known in Annex 13 Fines and updated amounts established by the Customs Law and its Regulations of the GRTE for 2022, published in the DOF on December 24, 2021, which entered into force on January 1, 2022.
For the calculation of the update, the accumulated percentage increase of the INPC in the period from November 2021 to July 2023 was considered, which was 10.22%, exceeding the 10% mentioned in the sixth paragraph of Article 17-A of the CFF. This percentage is the result of dividing 128.832 points corresponding to the INPC of July 2023, published in the DOF on August 10, 2023, by 116.884 points corresponding to the INPC of November 2021, published in the DOF on December 10, 2021, minus one unit, and multiplying by 100. Based on what is provided in the sixth paragraph of Article 17-A of the CFF, the period taken into consideration for the update is that from November 2021 to December 2023. For this effect, the applicable update factor for the mentioned period was obtained by dividing the INPC of the month preceding the most recent month of the period by the cited index corresponding to the last month used in the calculation of the last update; therefore, the INPC of November 2023, published in the DOF on December 8, 2023, which was 131.445 points, and the cited index corresponding to November 2021, published in the DOF on December 10, 2021, which was 116.884 points, were taken into consideration. As a result of this operation, the obtained and applied update factor is 1.1245. b) The amounts of the aforementioned quantities have been adjusted according to what is established in the eighth paragraph of Article 17-A of the CFF, such that amounts from 0.01 to 5.00 pesos in excess of a ten are adjusted to the immediate previous ten, and from 5.01 to 9.99 pesos in excess of a ten, are adjusted to the immediate next ten. Law 5, 16, 16-A, 16-B, 17, 160, 164, 165, 167-D, 167-G, 178, 181, 183, 184-B, 185, 185-B, 187, 189, 191, 193, 200, CFF 17-A, 70, Regulation 2, 71, 129, 144, 170, GRTE Annex 13

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 21 Use of e.firma for the preparation of declarations
1.1.7. For the purposes of Articles 6 of the Law and 17-D, fifth paragraph of the CFF, customs brokers, customs agencies, their attorneys, customs representatives, importers, and exporters must use the e.firma in the preparation of declarations, and must observe the guidelines issued for this purpose by the SAT, which will be made known on the SAT Portal.
Law 6, CFF 17-D, Regulation 6
Obtaining and using the digital seal certificate
1.1.8. For the purposes of Articles 6 and 36 of the Law, persons who must make transmissions to the customs authority through the SEA may use the digital seal, for which they must obtain the digital seal certificate, in accordance with rule 2.7.1.5. of the RMF.
Once the software has been downloaded, the seal certificate will be requested using the valid e.firma of the person who will sign the documents or declarations, in accordance with legal provisions, and in the "Branch or Unit Name" field, the following must be indicated:
I. FOREIGN TRADE, when the seal is used to transmit declarations.
II. ACKNOWLEDGMENT OF VALUE, when the seal is used to transmit the information referred to in Article 59-A of the Law or for the digitization of documents.
III. VUCEM, to enter or carry out any procedure or transmission to the Digital Counter, even those indicated in the previous fraction.
After making the request referred to in the previous paragraph, the digital seal certificate will be downloaded from the SAT Portal, in the corresponding section, which may be used in accordance with applicable legal provisions, as appropriate for the previous fractions.
Law 6, 36, 59-A, CFF 17-E, RMF 2.7.1.5.
Operations that can be concluded when a suspension procedure for authorizations or concessions granted by the SAT begins
1.1.9. For the purposes of Article 144-A, second paragraph of the Law, when the interested party challenges the fictitious denial, they must adhere to what is established in the fourth paragraph of said provision; therefore, they may only conclude operations that they had initiated on the date the suspension order is notified to them, without being able to initiate new operations until the defense mechanism filed is finally resolved.
Law 144-A, 203
Consultation of information and request for certified copies of declarations
1.1.10. For the purposes of Article 144, fraction XXVI of the Law, importers, exporters, customs brokers, customs representatives, supervised warehouses, general warehouse operators, shipping agents, carriers, SAIT companies, railway companies, and companies authorized to pre-validate declarations may exclusively consult the information of the declarations corresponding to their operations, presented for clearance at customs offices and sections of the country, consisting of tariff fraction, customs value, date, type of operation, contributions, and non-tariff regulations or restrictions, declaration number, patent, status of the declaration, sequence, and document key, through the SAT Portal. For these purposes, the interested party must request the generation of a user and password by presenting form F2 Request for user and password to enter the Integrated Customs Operation System (SOIA), contained in Annex 1.
If it is required that the information be provided electronically, they must formulate their request through form F3 Request for Security Matrix for Delivery of Foreign Trade Information, contained in Annex 1.
Individuals or legal entities interested in obtaining certified copies of the declarations and annexes, even transmitted to the SEA in electronic and digital document, of the operations they have carried out and that are in the possession of the ANAM or in the cited system, must formulate their request through form F1 Request for issuance of certified copies of declarations and their annexes, contained in Annex 1, or through the Digital Counter.

22 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 For the purposes of this rule, regarding certified copies of declarations and their annexes requested by the Federation, Federal Entities, Municipalities, and Territorial Demarcations of Mexico City, regarding official matters and within their competence, provided that the request does not derive from a petition by a private individual, no fees shall be paid in accordance with Article 5, third paragraph of the LFD; however, they must present an official letter addressed to the DGIA requesting the processing of the issuance of said copies. Law 144, LFD 5, CFF 19, 37, 69, RGCE 1.2.1., Annex 1, RMF Annex 19 Voluntary contributions for maintenance, repair, or expansion of the customs office
1.1.11. For the purposes of Article 202 of the Law, customs brokers, customs agencies, customs representatives, importers, exporters, carriers, and other persons related to foreign trade may make voluntary contributions to civil associations established in each of the customs offices to carry out the maintenance, repair, or expansion of their facilities.
The civil associations constituted in accordance with the previous paragraph must request their registration, in accordance with the procedure sheet 1/LA Registration of civil associations for the maintenance, repair, or expansion of customs facilities contained in Annex 2.
The registered civil association must constitute and administer a fund with the voluntary contributions referred to in the first paragraph of this rule, which it will place at the disposal of the head of the customs office, who in turn will inform the Improvements Committee, in accordance with applicable regulations.
Law 202, RGCE 1.2.2., Annex 2
Chapter 1.2. Presentation of Promotions, Declarations, Notices, and Formats
Declarations, notices, formats, models, filling instructions, and official procedures (Annex 1)
1.2.1. For the purposes of Article 31 of the CFF, the declarations, notices, and formats, with their respective filling instructions and procedure instructions, as well as the models approved by the SAT that must be used by taxpayers in compliance with their obligations in foreign trade matters, are those contained in Annex 1 Foreign Trade Formats and Models, which are available on the SAT Portal and are freely printable, with the exception of the following formats:
I. D1 Postal Form.
II. D2 Customs Declaration for passengers arriving from abroad (Spanish and English).
III. D3 Money departure declaration for passengers (Spanish and English).
IV. D7 Payment of contributions to foreign trade (Spanish, English, and French).
V. D8 Declaration for temporary import of trailers, semi-trailers, and container chassis.
The aforementioned formats must be provided by the customs authorities and, where applicable, by companies providing international passenger transport services or by those providing electronic data processing services and related services referred to in Article 16-B of the Law.
The following formats will be available on the SAT Portal in simplified electronic format:
I. D2 Customs Declaration for passengers arriving from abroad (Spanish and English), contained in Annex 1.
II. D4 Declaration of entry or exit of cash amounts and/or receivable documents (Spanish and English), contained in Annex 1.
III. D9 Multiple payment form for foreign trade, contained in Annex 1.
IV. FCF Format for payment of federal contributions, contained in Annex 1
Official fiscal forms of the RMF.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 23 When the declarations or notices referred to in the previous paragraphs must be presented via format, they must contain all the information required by said format, as well as attach the documentation established in the format in question, in accordance with applicable legal provisions. For cases where information is requested to be attached via free-form letters, these must comply with the requirements established in Articles 18 and 18-A of the CFF, as appropriate, and comply with what is established in Article 19 of the CFF, as well as in rule 1.2.2. Likewise, taxpayers must use the formats and models that are in effect on the date of their presentation and comply with all the information indicated therein. If the procedure is carried out through the Digital Counter, it must be done in accordance with Article 6 of the Law. The validity of digital seals will be subject to the validity of the e.firma of the legal entity in question. In the cases mentioned above, authorities may require the original or certified copy of the corresponding document to verify the information and documentation provided by comparison or even addition to the file in question. Regardless of the facilitations granted for the customs clearance of goods, to verify the adequate compliance of tax or customs obligations, or both, competent authorities may, at any time, require the taxpayer, joint responsible parties, and third parties related to them, to exhibit at their home, establishment, or in the offices of the authorities themselves for comparison, the originals of the documentation referenced by the applicable legal provisions. Law 6, 16-B, CFF 18, 18-A, 19, 31, RGCE Annex 1, RMF Annex 1 Presentation of promotions, requests, or notices without format (Annex 2)
1.2.2. For the purposes of Articles 18 and 18-A of the CFF, the promotions, requests, or notices referred to in this Resolution, which are presented via free-form letter before the customs authority, must contain the requirements established in said provisions, as appropriate, and observe Article 19 of the CFF, attaching the documentation in original, unless otherwise provided.
The requirements established in Articles 18 and 18-A of the CFF are as follows:
I. Name, denomination, or corporate name, the tax domicile declared to the RFC for the purpose of fixing the authority's jurisdiction and the key assigned to it in said registry.
II. Authority to which it is addressed and the purpose of the promotion.
III. Email address for receiving notifications.
IV. Telephone numbers, if applicable, of the taxpayer and of those authorized under the terms of Article 19 of the CFF.
V. Names, addresses, and the RFC key or tax identification number, if residing abroad, of all persons involved in the request or consultation raised.
VI. Description of the activities to which the interested party is dedicated.
VII. Amount of the operation or operations object of the promotion.
VIII. Facts and circumstances related to the promotion, as well as the documents and information supporting such facts or circumstances.
IX. Business reasons motivating the proposed operation.
X. Indicate whether the facts or circumstances upon which the promotion is based have been previously raised before the same authority or another different one, or have been the subject of defense mechanisms before administrative or jurisdictional authorities and, if so, the sense of the resolution.
XI. Indicate whether the taxpayer is subject to the exercise of verification powers by the SHCP or by Federal Revenue Coordinating Federal Entities, indicating the periods and contributions, if any, the declarations subject to review. Likewise, it must mention if it is within the term for tax authorities to issue the resolution referred to in Article 50 of the CFF.

24 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 The promotions, requests, or notices contained in Annex 2 Foreign Trade Procedures, which are presented via free-form letter before the customs authority, must comply with the procedure sheet attached, attaching the corresponding documentation in original, unless otherwise provided.
When the procedure is carried out through the Digital Counter, it must be done in accordance with Article 6 of the Law. The validity of digital seals will be subject to the validity of the e.firma of the legal entity in question.
For the purposes of this rule, the authority will issue a response to the request for the corresponding procedure within three months following the date on which compliance with all the requirements required by applicable legal provisions has been given, and, if applicable, those that due to omission had been required by the customs authorities, that is, the file is duly integrated, in accordance with Article 37 of the CFF, except in those procedures where a different response term is provided, which in no case will exceed the aforementioned term. If this term elapses without the corresponding authorization being notified, it will be understood that the resolution is negative under the terms of said legislation. When the interested party omits to comply with any requirement, documentation, or information necessary for the processing of the procedure, the customs authority will issue the corresponding request, in order for the interested party to remedy the omission within a term of ten days, counted from when the notification takes effect; in the event that the interested party does not comply with the request or this is fulfilled outside the corresponding term, the promotion or request will be considered not presented, under the terms of Articles 18 and 18-A of the CFF. Procedures carried out and documents presented, which contain the e.firma or digital seal, will be understood as having been effected with the autograph signature of the applicant, producing the same effects that laws grant to documents signed autographically and having the same probative value, in accordance with Articles 6 of the Law and 17-D, third paragraph of the CFF. In these cases, customs authorities may require the original or certified copy of the corresponding document to verify the information and documentation provided by comparison or even addition to the file in question. Regardless of the facilitations granted for the customs clearance of goods, to verify the adequate compliance of tax, customs, or foreign trade obligations, competent authorities may, at any time, require the interested party, joint responsible parties, and third parties related to them, to exhibit at their home, establishment, or in the offices of the authorities themselves for comparison, the originals of the documentation referenced by the applicable legal provisions. The procedures included in Annex 2 may be presented before the competent authority through the means and in the terms that were established prior to the indication of presentation of these through the Digital Counter or tax mailbox, and when it comes to new procedures, via free-form letter before the competent authority, complying with the applicable provisions for the procedure. This until such time as the formats to be used for such purposes are made known on the website of the referred Digital Counter or on the SAT Portal, as appropriate. Law 6, CFF 17-D, 18, 18-A, 19, 37, RGCE Annex 2 Presentation of documents before the
customs office via mailbox or certified mail
1.2.3. For the purposes of Articles 18 and 18-A of the CFF, the presentation of promotions that, under the terms of this Resolution, must be made before a customs office, will be made through the mailbox for procedures located in each customs office, during hours from Monday to Friday from 9:00 to 18:00 hours, with what is stated in rule 2.1.1. and Annex 4, relating to customs clearance and the procedures involving it, not being applicable for these purposes.
In the case of operations where, in accordance with this Resolution, the physical presentation of goods before the customs office is not required, the documentation must be presented before the modules assigned by each customs office for such purposes.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 25

Regarding notices submitted to the ADACE, they may be sent by certified mail with return receipt, provided that the shipment is made from the place where the interested party's tax domicile is registered. In these cases, the date of submission of the respective document shall be the date on which it is deposited in the post office. For the purposes of the preceding paragraph, the post office shall be understood as the SEPOMEX postal offices. CFF 18, 18-A, RGCE 1.2.2., 2.1.1., Annex 4

Reception hours for documents
1.2.4. For the purposes of Article 7 of the CFF Regulations, the declarations, promotions, forms, requests or notices referred to in rules 1.2.1. and 1.2.2. must be submitted to the customs authorities, in accordance with the following:
I. In the clerk's office of the administrative units of the SAT, during hours from 8:00 to 14:30, except for those procedures in which a specific schedule is expressly indicated.
II. Regarding the central administrative units of the ANAM, the reception hours are from 9:00 to 18:00 hours from Monday to Thursday and from 9:00 to 15:00 hours on Fridays.
III. When its presentation is through the Digital Counter, in accordance with Article 9o.-E of the Law, the document reception hours will be from 7:00 to 18:00 hours, so that procedures or movements carried out after 18:00 hours or on non-working days will be considered carried out on the next working day.
For the purposes of the schedule, the time in the center of the country will be taken into account.
For the purposes of the Digital Counter, all days of the year shall be considered working days, with the exception of Saturdays and Sundays, as well as those that the legal provisions and the Secretarial Agreements of the Dependencies indicate as non-working days.
Law 9o.-E, CFF 12, 13, CFF Regulations 7, RGCE 1.2.1., 1.2.2., 2.1.1., Annex 4

References to the Federal District and territorial demarcations
1.2.5. For the purposes of the fourteenth transitory article of the Decree by which various provisions of the Political Constitution of the United Mexican States are declared reformed and repealed, in matters of the political reform of Mexico City, published in the DOF on January 29, 2016, the reference to the Federal District shall be understood as made to Mexico City, in the non-tariff regulations and restrictions, instruments and foreign trade programs, as well as in any documentation presented to the authority, such as quotas or quota certificates, automatic notices, authorizations, prior permits and export control, licenses, certificates of origin, ATA Notebooks, insurance policies and bonds, among others, provided that such documentation is in force, had been processed prior to the entry into force of the reference Decree and until such time as the validity of those that replace them begins, if applicable.
References made by taxpayers to the Federal District and its Delegations in the promotions, declarations, notices or reports they submit to the customs authorities shall be understood as made to Mexico City and its territorial demarcations, respectively, and such situation shall not be considered an infringement of tax and customs provisions.
Decree by which various provisions of the Political Constitution of the United Mexican States are declared reformed and repealed, in matters of the political reform of Mexico City, fourteenth transitory

Registration and revocation of the mandate conferred on the customs agent
1.2.6. For the purposes of Article 59, fraction III of the Law, taxpayers who are registered and active in the Importers Registry and who have a valid e.firma must electronically register or revoke the document by which the mandate is conferred on customs agents to act as their consignees or agents and carry out their operations, using the electronic format B14 Mandate conferred on the customs agent to carry out foreign trade operations or its revocation, contained in Annex 1, which is available on the SAT Portal, using their e.firma or password, in order to be registered or revoked in accordance with said article.

26 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 The maximum number of customs patents that may be authorized for physical persons shall be ten and in the case of moral entities shall be thirty. Prior to the registration of each mandate conferred, the taxpayer must consult on the aforementioned Portal the number of customs patents enabled previously, in order not to exceed the maximum number permitted. Not subject to the above are the dependencies of the Federal Executive, the Legislative and Judicial Powers and the entities that make up the Federal Para-public Administration, Federal Entities, Municipalities and territorial demarcations of Mexico City; the autonomous public bodies, those that have registration in the company certification scheme, Authorized Economic Operator modality, referred to in rule 7.1.4., and those that use the origin review procedure, as established in Article 98 of the Law. For the purposes of this rule, customs agents must accept or reject the mandate conferred by the importer on the SAT Portal, using the electronic format B14 Mandate conferred on the customs agent to carry out foreign trade operations or its revocation, contained in Annex 1, using their valid e.firma or password. Until the acceptance of said mandate is carried out, the customs agent cannot carry out operations in the SAAI. Taxpayers who need to revoke a conferred mandate must carry out its reduction in the Update of Conferred Mandates option of said Portal. The acceptance or rejection of the conferred mandates and their revocations by the authority, as well as the acceptance or rejection of the same by the customs agent, will be made known by entering the SAT Portal, using their valid e.firma or password. Customs agents who need to invalidate a conferred mandate in accordance with this rule must inform the AGSC through a tax mailbox or free writing. It shall be the responsibility of the customs agent to inform the taxpayer who conferred the mandate of the aforementioned procedure. Until the modification in the systems is carried out, it shall be understood that the foreign trade operations were carried out by the customs agent or their agents. Regarding persons who are not registered in the Importers Registry and carry out imports in accordance with rules 1.3.1., 1.3.5. and 1.3.6., for the purposes of Article 59, fraction III, second paragraph of the Law, they must deliver to the customs agent the document that proves the mandate conferred to carry out their operations, without it being necessary to deliver said document to the AGSC in accordance with this rule. Law 59, 98, RGCE 1.2.1., 1.2.2., 1.3.1., 1.3.5., 1.3.6., 7.1.4., Annex 1

Registration and revocation of the mandate conferred on the customs agency
1.2.7. For the purposes of Article 59, fraction III, second paragraph of the Law, taxpayers who are registered and active in the Importers Registry and who have a valid e.firma must electronically register or revoke the document by which the mandate is conferred on customs agencies to act as their consignees or agents and carry out their operations, using the electronic format B21 Mandate conferred on the customs agency to carry out foreign trade operations or its revocation, contained in Annex 1, which is available on the SAT Portal, using their valid e.firma, in order to be registered or revoked in accordance with said article.
The maximum number of customs agencies that may be authorized for physical persons shall be three and in the case of moral entities shall be five. Prior to the registration of each mandate conferred, the taxpayer must consult on the aforementioned Portal the number of customs agencies enabled previously, in order not to exceed the maximum number permitted.
Not subject to the above are the dependencies of the Federal Executive, the Legislative and Judicial Powers and the entities that make up the Federal Para-public Administration, Federal Entities, Municipalities and territorial demarcations of Mexico City and the autonomous public bodies.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 27 For the purposes of this rule, customs agencies must accept or reject the mandate conferred by the importer on the SAT Portal, using their valid e.firma. Until the acceptance of said mandate is carried out, the customs agency cannot carry out operations in the SAAI.
Taxpayers who need to revoke a conferred mandate must carry out its reduction in the Update of Conferred Mandates option of the SAT Portal.
The acceptance or rejection of the conferred mandates and their revocations by the authority, as well as the acceptance or rejection of the same by the customs agency, will be made known by entering the SAT Portal, using their valid e.firma or password.
Customs agencies that need to invalidate a conferred mandate in accordance with this rule must inform the AGSC through a tax mailbox or free writing.
It shall be the responsibility of the customs agency to inform the taxpayer who conferred the mandate of the aforementioned procedure.
Until the modification in the systems is carried out, it shall be understood that the foreign trade operations were carried out by the customs agency or their agents.
Regarding persons who are not registered in the Importers Registry and carry out imports in accordance with rules 1.3.1., 1.3.5. and 1.3.6., for the purposes of Article 59, fraction III of the Law, they must deliver to the customs agency the document that proves the mandate conferred to carry out their operations, without it being necessary to deliver said document to the AGSC in accordance with this rule. Law 59, RGCE 1.2.1., 1.2.2., 1.3.1., 1.3.5., 1.3.6., Annex 1

Inquiries in customs and foreign trade matters and through organizations that group taxpayers
1.2.8. For the purposes of Article 34 of the CFF, physical and moral persons may carry out inquiries in customs and foreign trade matters, in real and concrete situations, in accordance with the procedure sheet 2/LA Request for real and concrete inquiries in customs and foreign trade matters contained in Annex 2.
The ACNCE may resolve the inquiries made by employer associations; labor unions; chambers of commerce and industry; agricultural, livestock, fishing or forestry groups; professional colleges, as well as the organizations that group them; civil associations that in accordance with their statutes have the same social object as the chambers and business confederations in accordance with the ISR Law, on real and concrete situations in customs and foreign trade matters that affect the generality of their members or associates, provided that they present their inquiry, in accordance with the procedure sheet 3/LA Request for inquiries in customs and foreign trade matters through organizations that group taxpayers contained in Annex 2. The resolutions referred to in the preceding paragraph shall be applicable to the members or associates of the aforementioned organizations, provided that the situations are identical to those that were the subject of analysis. ISR Law 7, CFF 34, RGCE 1.2.2., Annex 2

Inquiry on tariff classification and NICO
1.2.9. For the purposes of Article 47 of the Law, importers, exporters, customs agents, customs agencies or customs attorneys, as well as confederations, chambers or associations, may formulate their inquiry on the tariff classification and NICO of the merchandise subject to the foreign trade operation, in accordance with the procedure sheet 4/LA Request for tariff classification and NICO contained in Annex 2.
Law 47, 48, CFF 34, RGCE 1.2.2., Annex 2

28 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 Issuance of advance rulings in terms of Commercial Agreements or Free Trade Agreements signed by Mexico
1.2.10. For the purposes of the commercial agreements or free trade agreements signed by Mexico that are in force, physical or moral persons may request, prior to the importation or exportation of the merchandise, the issuance of advance rulings on origin, before the ACAJACE or regarding tariff classification, application of customs valuation criteria, before the ACNCE, presenting the format E13 Request for issuance of advance ruling, contained in Annex 1.
RGCE 1.2.1., Annex 1

Chapter 1.3. Importers and Exporters Registries
Importation of merchandise exempt from registration in the registries referred to in Article 59 of the Law (Annexes 7 and 8)
1.3.1. For the purposes of Article 59, fraction IV of the Law, it shall not be necessary to register in the Importers Registry and, if applicable, in the Importers Registry of Specific Sectors when it comes to the importation of the following merchandise:
I. Those carried out by diplomatic, consular, special missions of foreign countries accredited before the Mexican government and offices of international organizations represented or headquartered in national territory, in accordance with Articles 61, fraction I of the Law and 88, fraction I, 89 and 90 of the Regulations.
II. Those established in Article 61, fractions IX, XI, XVI and XVII of the Law.
III. Orthopedic appliances or prostheses for use by persons with disabilities, as well as special or adapted vehicles that are for personal use, provided they obtain the authorization referred to in Article 61, fraction XV of the Law.
IV. Those of vehicles carried out under a diplomatic franchise, in accordance with Article 62, fraction I of the Law.
V. Those destined for the transit regime in any of its modalities, according to Article 90, section D of the Law.
VI. Those that return to the country in accordance with Articles 103, 116 and 117 of the Law.
VII. Those temporarily imported, in accordance with Article 106 of the Law and Chapter 3.6.
VIII. Those destined for exhibition and sale in fiscal deposit establishments referred to in Article 121, fraction I of the Law.
IX. Those carried out by passengers, in accordance with rule 3.2.2.
X. The definitive imports of new and used vehicles carried out by physical and moral persons in accordance with rules 3.5.1. and 3.5.2., provided that it is a single vehicle within a period of twelve months.
XI. The inputs and merchandise related to the agricultural sector indicated in Annex 7, provided that the importer is an ejidatario, and only in the case that they are not obliged to be registered in the RFC, they may use the corresponding generic RFC.
XII. The merchandise indicated in Annex 8, provided that they are for the exclusive use of the importer.
XIII. The medical equipment indicated in Annex 9, provided that it is a single piece and is for the exclusive use of the importer.
XIV. Those carried out by physical persons for personal use, up to the number of units per declaration contained in the following list, provided that no more than two declarations are processed for the same importer per year:

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 29 Merchandise Number of units per declaration Live animals 2 Canned food 10 Toys 10 Electronic toys 2 Household furniture 10 pieces or 3 sets.
Clothing and accessories 10
Footwear and parts of footwear 10 pairs or pieces.
Sports equipment 1
Motorcycle 1
Bicycle 1
New tires for car, pickup truck, truck and bicycle 5 pieces.
Household appliances 6 pieces.
Computer equipment parts 5
Professional equipment 1 set.
Tool 2 sets.
Jewelry 20 pieces or sets, when their presentation is arranged in the same case.
Jewelry 3 pieces or sets, when their presentation is arranged in the same case.
Recorded discs or compact discs 20 pieces.
Alcoholic beverages 24 liters.
Hunting trophies 3
Vessels even with their trailer, helicopters and airplanes 1 piece.
XV. Those destined for the fiscal deposit regime in general warehouses.
XVI. Those imported by the Army, the Air Force, the Mexican Navy, fire corps or associations, the SEGOB and of the States, federal, state or municipal authorities and their decentralized bodies, the FGR, the FGJE, the SAT or the ANAM, for their exclusive use in the exercise of their functions, with the object of dedicating them to national security and defense purposes, as well as public security, as appropriate.
XVII. Those carried out by Courier and Package Companies, whose value does not exceed an amount equivalent in national or foreign currency to 1,000 (one thousand) dollars of the United States of America and those carried out by physical persons through declaration, whose value does not exceed an amount equivalent in national or foreign currency to 5,000 (five thousand) dollars of the United States of America, provided that in the latter case no more than one operation is carried out in each calendar month. The above in this fraction shall apply provided that it is not merchandise referred to in another fraction of this rule.
XVIII. Books, sculptures, paintings, serigraphies, engravings and, in general, works of art.

30 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024
XIX. Household goods, in the terms of the Law.
XX. The materials that foreign companies in the film industry import that will be consumed or destroyed during filming, provided that it is materials for video recording cameras or apparatus for recording and sound reproduction, set materials, special effects, decoration, construction, editing and office, makeup, wardrobe, film food and props.
XXI. Prescription medicines, in the quantities indicated in the same.
XXII. Those acquired through auctions carried out by general warehouses in terms of Article 22 of the General Law of Organizations and Auxiliary Credit Activities.
Registration in the Importers Registry and in the Importers Registry of Specific Sectors shall be necessary when it comes to merchandise indicated in fraction I of Annex 10.
Notwithstanding the above, it shall not be necessary to register in the Importers Registry and, if applicable, in the Importers Registry of Specific Sectors, regarding the merchandise indicated in fractions I, II, VI, VIII, X and XVI of this rule, even when it is merchandise indicated in fraction I of Annex 10.
It shall not be necessary to register in the Importers Registry and, if applicable, in the Importers Registry of Specific Sectors, regarding the importation of merchandise, carried out by Courier and Package Companies referred to in fraction XVII of this rule, only for sectors 10 Footwear and 11 Textile and clothing manufacturing of fraction I of Annex 10.
Law 59, 61, 62, 90, 103, 104, 106, 116, 117, 121, General Law of Organizations and Auxiliary Credit Activities 22, Regulations 82, 88, 89, 90, RGCE 3.2.2., 3.5.1., 3.5.2., Chapter 3.6., Annexes 7, 8, 9 and 10

Registration in the Importers Registry and in the Importers Registry of Specific Sectors
1.3.2. For the purposes of Articles 59, fraction IV of the Law and 82 and 83 of the Regulations, the interested parties must request their registration in the Importers Registry and, if applicable, in the Importers Registry of Specific Sectors, in accordance with procedure sheet 5/LA Request for registration in the Importers Registry or 6/LA Request for increase or decrease of sector(s) in the Importers Registry of Specific Sectors, contained in Annex 2, as applicable.
Taxpayers who need to introduce any of the merchandise indicated in fraction I of Annex 10, under the customs regimes of definitive importation; temporary importation; fiscal deposit; elaboration, transformation or repair in a supervised facility, and strategic supervised facility, must present their request in accordance with procedure sheet 6/LA Request for increase or decrease of sector(s) in the Importers Registry of Specific Sectors contained in Annex 2. Law 59, Regulations 82, 83, RGCE 1.2.2., Annexes 2 and 10

Causes for suspension in the registries
1.3.3. For the purposes of Articles 59, fraction IV and 144, fraction XXXVI of the Law and 84 and 87, last paragraph of the Regulations, suspension in the Importers Registry and, if applicable, in the Importers Registry of Specific Sectors or in the Sectorial Exporters Registry shall proceed against those who introduce or extract merchandise from the national territory that are in any of the following situations:
I. Do not have a valid e.firma.
II. Do not have contact means registered or updated for the purposes of the tax mailbox, in terms of Article 17-K, penultimate paragraph of the CFF.
III. Have not filed federal tax returns or complied with any other tax obligation.
IV. Do not carry out foreign trade operations in a period exceeding twelve months.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 31

V. Submit notice of suspension of activities in the RFC.
VI. Submit notice of cancellation in the RFC.
VII. Do not submit the notice of opening or closing of the establishments in which they store foreign trade merchandise or from which they carry out their activities.
VIII. Change their fiscal address or make the change after the start of verification powers, without submitting the corresponding notices to the AGSC, in accordance with the deadlines established in Article 27, section D, fraction II of the CFF.
IX. Not be located at their fiscal address or this does not meet the characteristics of Article 10 of the CFF, or the taxpayer's fiscal address or any of the places indicated in Article 29, fraction VIII of the CFF Regulations, are in the situation of non-existence.
X. The name, trade name or corporate name or address of the foreign supplier or fiscal address of the importer, indicated in the customs declaration, in the CFDI or equivalent document presented and transmitted, in accordance with Articles 36-A, 37-A and 59-A of the Law, are false or non-existent or when the supplier abroad; recipient or buyer, abroad, cannot be located at the address indicated in said documents.
XI. Present false documentation.
XII. Do not have the documentation supporting foreign trade operations, in accordance with the applicable legal provisions.
XIII. Alter the records or documents supporting their foreign trade operations.
XIV. Do not keep the accounting, records, inventories or control means to which they are obliged in accordance with tax and customs provisions; or hide, alter or destroy them totally or partially.
XV. Companies that have registration in the enterprise certification scheme, IVA and IEPS modality, as well as taxpayers who guarantee fiscal interest, through bond or letter of credit, who cease to comply with the obligations established in rules 7.2.1. or 7.4.3. applicable to them in accordance with the obtained registration.
XVI. Do not declare the brand of imported products or the information referred to in rule 3.1.20. in the customs declaration.
XVII. Be registered in the Importers Registry or in the Specific Sectors Importers Registry, and allow another who is suspended to continue carrying out their foreign trade operations; have as legal representative, partner or shareholder a member of any company or natural person who has been suspended for any of the grounds established in this rule and has not disproven it.
For the purposes of this fraction, those who have been suspended in accordance with fractions IV, V and VI are excepted, provided that these are the only grounds for suspension.
XVIII. Have firm tax credits or tax credits determined by tax or customs authorities that are not paid or guaranteed in any of the forms permitted by the CFF, for infractions other than those indicated in fraction XIX of this rule, and in each case are for more than $100,000.00 (one hundred thousand pesos 00/100 m.n.).
XIX. It is determined by resolution that a firm or enforceable tax credit is determined against the taxpayer for the commission of any of the infractions established in Articles 176, 177, 179 and 182, fraction II of the Law, omitting the payment of contributions and compensatory fees for more than $100,000.00 (one hundred thousand pesos 00/100 m.n.) and said omission represents more than 10% of the total that should have been paid and the credit is not guaranteed.

32 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024

XX. It is determined by resolution that the value declared in the import customs declaration is 50% or more lower than the average price of those identical or similar merchandise imported within the period of ninety days prior or subsequent to the date of the operation.
XXI. Be subject to criminal proceedings for the alleged commission of any crime in tax, industrial property or copyright matters.
XXII. The amount of their income or the value of the acts or activities declared in the period reviewed by the authority is less than 30% of the value of the imports carried out during the same period.
XXIII. When they are in any of the situations established in Article 9 of the Decree on used vehicles.
XXIV. Customs authorities have knowledge of the detection by competent authorities of merchandise that infringes on industrial property or copyrights protected by the Federal Law for the Protection of Industrial Property and the Federal Copyright Law, respectively.
XXV. Regarding definitive export or return of merchandise abroad, it is detected that the merchandise declared in the customs documentation did not leave the country or it is determined that the return of at least 90% was not carried out.
XXVI. Introduce into the fiscal deposit regime in authorized general warehouses in accordance with Article 119 of the Law, any of the merchandise referred to in rule 4.5.9.
XXVII. Initiate any internal or international transit operation and do not close the operation at the corresponding destination customs office, within the established deadlines, without there being duly justified causes not to do so.
XXVIII. Oppose the exercise of verification powers by customs authorities.
XXIX. When subject to the exercise of verification powers contemplated in Article 42 of the CFF, do not attend to the requirements of tax or customs authorities to present the documentation and information that accredits compliance with their obligations, or do so incompletely. Regarding requirements other than those indicated in the previous paragraph, suspension will proceed when there is non-compliance more than once with the same requirement.
XXX. As a result of the laboratory report or the exercise of verification powers, the customs authority determines a tariff classification different from that declared by the customs broker, customs agent, customs agency, importer or exporter in the customs declaration, when the incorrect tariff classification implies non-compliance with some non-tariff regulation and restriction in national security or public health matters, or the omission of payment of compensatory fees, provided that the tariff fraction determined by the authority is subject to compensatory fees, when it is of the country of origin declared in the customs declaration, or the tariff fraction determined by the customs authority is any of those indicated in Annex A of the Resolution by which the official formats of the notices and reports that those carrying out vulnerable activities must present are issued, published in the DOF on August 30, 2013 and its subsequent modifications and the merchandise is within the scope of Article 17, fraction XIV of the LFPIORPI.
XXXI. As a result of the customs inspection or the exercise of verification powers, the customs authority detects merchandise that physically bears some mark of origin which corresponds to a country that exports merchandise under conditions of unfair international trade practices, are subject to the payment of a compensatory fee or a transition measure, and the origin declared in the customs declaration is different.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 33

XXXII. As a result of the customs inspection or the verification of merchandise in transport, the customs authority detects the introduction into national territory of weapons or any narcotic indicated in Article 193 of the CPF, without the documentation that accredits compliance with the corresponding non-tariff regulations or restrictions, or it is prohibited merchandise.
XXXIII. As a result of the customs inspection or the verification of merchandise in transport, the customs authority detects that the taxpayer has cash amounts, in national or foreign checks, payment orders or any other document for receivables or a combination of them, superior to the equivalent in the currency or currencies in question to 30,000 (thirty thousand) United States dollars and has omitted to declare them to the customs authority when entering or leaving the country.
XXXIV. It is detected that companies with the IMMEX Program do not have the temporarily imported merchandise under the auspices of their program at the addresses registered with the SAT in accordance with Article 24, fraction VI, of the IMMEX Decree, or do not have the necessary infrastructure to carry out the maquiladora operations of the temporarily imported merchandise.
XXXV. The SE has cancelled the IMMEX Program in accordance with what is established in Article 27 of the IMMEX Decree, unless they simultaneously have another sectoral promotion program referred to in Article 7 of said Decree, or their registration has been carried out in accordance with rule 1.3.2., and subsequent to obtaining their IMMEX Program.
XXXVI. Have registration in Sector 2 Radioactive and nuclear, of fraction I of Annex 10, and the National Commission for Nuclear Safety and Safeguards of SENER notifies the AGSC that any of the licenses or authorizations, as the case may be, indicated in the section What requirements must I meet in accordance with the procedure sheet 6/LA Request for increase or decrease of sector(s) in the Specific Sectors Importers Registry contained in Annex 2, were suspended or cancelled.
XXXVII. Be registered in Sector 9 Cigars, of fraction I of Annex 10 and COFEPRIS notifies the AGSC that the sanitary license granted to importers was suspended, cancelled or revoked, or when the address registered by importers with COFEPRIS is not the same as that registered with the SAT. Likewise, when the brands of cigars to be imported in the country are not classified in section B Catalogs of generic name keys for alcoholic beverages and brands of processed tobaccos, of Annex 11 Catalogs of keys and brands of processed tobaccos and alcoholic beverages of the RMF.
XXXVIII. For the purposes of Sectors 10 Footwear and 11 Textile and clothing, of fraction I of Annex 10, when the Automatic Import Notices presented for the clearance of the merchandise do not cover the merchandise to be imported or are not valid.
XXXIX. For the purposes of Sectors 10 Footwear and 11 Textile and clothing, of fraction I of Annex 10, when obliged to present the customs guarantee account in accordance with Article 86-A, fraction I of the Law, its presentation is omitted or it contains incorrect data that represent an amount lower than that which should have been guaranteed. In the case established in Article 158, fraction I of the Law, suspension in the registry will proceed if the guarantee is not presented within the fifteen-day deadline referred to in the last paragraph of said Article 158.
XL. In the case of Sector 13 Hydrocarbons and fuels, of fraction I of Annex 10 that:
a) Do not have the valid permits referred to in the Hydrocarbons Law, published in the DOF on August 11, 2014. b) Carry out or have carried out operations or contracted services with subjects who do not have the respective permits, regarding activities regulated in terms of the aforementioned Hydrocarbons Law.

c) Do not present 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 DGJA, in terms of Article 39 of the Regulations, rule 2.4.4., and procedure sheet 50/LA Authorization and extension for the introduction or extraction of merchandise from national territory, through pipes, ducts, cables or other means of conveyance, contained in Annex 2, before the first import of the merchandise for which the registration or reincorporation was requested, in accordance with the procedure sheets 6/LA Request for increase or decrease of sector(s) in the Specific Sectors Importers Registry and 7/LA Request to remove 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, contained in Annex 2, regarding import by ducts. d) Carry out the import of the merchandise indicated in Sector 13 Hydrocarbons and fuels, of fraction I of Annex 10, different from that for which their registration in the Registry was granted.

34 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024

XLI. For the purposes of Sector 8 Iron ore and its concentrates, of fraction II of Annex 10, when the documents, authorizations or permits are incomplete, present inconsistencies, or are not valid.
XLII. Companies with the IMMEX Program, regarding the merchandise indicated in Annex 10, fraction I, sectors 10 Footwear, 11 Textile and clothing, 14 Siderurgical and 15 Siderurgical products, as well as fraction II, sectors 8 Iron ore and its concentrates, 9 Gold, silver and copper, 14 Iron and steel and 15 Aluminum, that carry out foreign trade operations through consolidated customs declarations, in contravention or without complying with what is indicated in rule 3.1.25., fraction V.
XLIII. Do not withdraw the merchandise introduced to the fiscal deposit customs regime, within the permanence period indicated in Article 119-A, second paragraph of the Law.
XLIV. When natural or legal persons are published in the list of definitives, for such effect published by the SAT in the DOF or in the SAT Portal, in terms of Article 69-B, fourth paragraph of the CFF or when they have carried out operations with natural or legal persons who are published in the aforementioned list, without having accredited that they effectively acquired the goods or received the services covered by the corresponding fiscal receipts or, in their case, had not corrected their tax situation, in terms of the eighth and ninth paragraphs of said article.
XLV. It is detected that, when requesting any procedure related to the Importers Registry, Specific Sectors Importers Registry or Sectoral Exporters Registry, false information or inaccurate data was presented in accordance with the information registered with the SAT.
XLVI. The importer who had applied tariff preference in the import of goods under the auspices of a Commercial Agreement or International Treaty celebrated by Mexico, does not correct their tax situation determined based on a resolution of denial of preferential treatment as a result of an origin verification procedure.
XLVII. It is determined through a resolution issued by the customs authority that they did not make the payment of the IVA withholdings in terms of Article 1o.-A, fraction III of the IVA Law.

Regarding what is established in the first paragraph of this rule, if the situation that is configured is applicable only to one of the sectors of the Specific Sectors Importers Registry or the Sectoral Exporters Registry, the taxpayer may be suspended only in the sector or sectors that correspond, according to the non-compliance in question.
When the AGSC has knowledge that any of the grounds referred to in Article 84 of the Regulations or any of this rule has been incurred, it will notify within the following five days, the cause that motivates the immediate suspension, in terms of Article 134 of the CFF, to those who are registered in the Importers Registry, in the Specific Sectors Importers Registry or, in its case, in the Sectoral Exporters Registry.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 35

Taxpayers registered who are not suspended in the Importers Registry may request to remove their registration through Mi portal, on the SAT Portal. For the case of the Specific Sectors Importers Registry, they may request to remove the registration in this through a clarification case, in accordance with procedure sheet 6/LA Request for increase or decrease of sector(s) in the Specific Sectors Importers Registry, contained in Annex 2. In the case of the Sectoral Exporters Registry, the request will be presented in accordance with procedure sheet 143/LA Request to remove the registration in the Sectoral Exporters Registry voluntarily, contained in Annex 2. Those who have been suspended from the Importers Registry, the Specific Sectors Importers Registry, the Sectoral Exporters Registry or any of the sectors of these, for causes that were not correctly appreciated by the authority, will have the suspension removed immediately.

Law 2, 36-A, 37-A, 59, 59-A, 86-A, 119, 119-A, 144, 158, 176, 177, 179, 182, LFPIORPI 17, CPF 193, LIGIE 1, Chapters 50 to 64 and 74, CFF 10, 17-K, 27, 29, 42, 69, 69-B, 134, Decree on used vehicles 9, IMMEX Decree 7, 24, 27, Regulations 39, 84, 87, 177, CFF Regulations 29, RGCE 1.1.4., 1.2.1., 1.2.2., 1.3.2., 1.3.4., 1.3.7., 2.4.4., 3.1.20., 3.1.25., 4.5.9., 7.1.2., 7.1.3., 7.2.1., 7.4.1., 7.4.3., Annexes 1, 2, 10 and 30, RMF Annex 11

Reincorporation in the Importers Registry or in the Specific Sectors Importers Registry

1.3.4. For the purposes of Articles 59, fraction IV of the Law and 85 of the Regulations, taxpayers to whom as a precautionary measure they have been suspended in the Importers Registry, Specific Sectors Importers Registry or both, or in some sector or specific sectors of the latter, in accordance with Article 84 of the Regulations or rule 1.3.3., may request that said suspension be removed, in accordance with procedure sheet 7/LA Request to remove 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, contained in Annex 2.
In the case that the AGSC does not have the elements or means sufficient to corroborate whether the taxpayer disproved or remedied the irregularity for which they were suspended, the proofs, arguments and elements provided by the taxpayer will be sent to the administrative unit that generated the information that triggered the suspension, to effect that the latter carries out the analysis and valuation of them, and inform in writing to the AGSC in a period not greater than fifteen natural days, if in fact the omissions or inconsistencies reported are remedied or corrected, indicating whether it would be appropriate or not, that the taxpayer be reincorporated in the Importers Registry, Specific Sectors Importers Registry, or both, or in the sector or specific sectors that correspond, provided that the AGSC has previously verified compliance with the other requirements. Importers who have been suspended in accordance with Article 84 of the Regulations or rule 1.3.3., and a PAMA has been initiated or a circumstance report of facts or omissions has been drawn up that imply the omission of contributions, compensatory fees, transition measures and, in their case, the imposition of sanctions, as well as tax credits, may be reincorporated into the Importers Registry, the Specific Sectors Importers Registry or both, or in the sector or specific sectors that correspond, prior to compliance with the requirements indicated in procedure sheet 7/LA Request to remove 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, contained in Annex 2, when they present before the authority that initiated the exercise of verification powers corresponding, or before the collecting authority, as the case may be, a free written statement in which they expressly manifest the waiver to the detected irregularity or corresponding determination and make the payment of the amount determined in the tax credit.

36 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024

Likewise, those who have been suspended under Article 84 of the Regulations or Rule 1.3.3., for having submitted false documentation to prove compliance with non-tariff regulations and restrictions at the time of importation, may be reincorporated into said Registries, prior to compliance with the requirements indicated in the procedure sheet 7/LA Request to nullify the suspension in the Importer Registry, Specific Sectors Importer Registry or both or, in its case, of a sector or specific sectors of the latter, contained in Annex 2, provided that they submit to the irregularity, make payment of the determined tax credit, it is not a matter of recidivism, and obtain written approval from the competent authority for the issuance of said document, in which it expresses its conformity with the reincorporation to the registry in question.

Law 59, Regulations 84, 85, RGCE 1.2.2., 1.3.3., Annex 2

Authorization to import dangerous, perishable goods or live animals without registration or being suspended in the Importer Registry

1.3.5. For the purposes of Articles 59, fraction IV and 144, fraction XXXVI of the Law and 86 of the Regulations, taxpayers must submit their application using format A4 Authorization to import goods only once, without having completed the registration procedure or being suspended in the importer registry, (Rule 1.3.5.), contained in Annex 1 and comply with what is indicated in the corresponding procedure instruction.

For the purposes of the preceding paragraph, in no case will more than one authorization be granted to the interested party in the same fiscal year.

The provisions of this rule will not be applicable regarding the goods indicated in fraction I of Annex 10.

Law 34, 59, 144, Regulation 86, RGCE 1.2.1., Annexes 1 and 10

Authorization to import only once without being registered in the Importer Registry

1.3.6. For the purposes of Article 59 fraction IV of the Law, natural persons who are not registered in the Importer Registry, may request prior to the importation of the goods, the authorization to import goods only once without being registered in the Importer Registry, through format A5 Authorization to natural persons to import goods only once, without being registered in the importer registry (Rule 1.3.6.), contained in Annex 1, must comply with the following:

I. Be up to date in the fulfillment of their tax obligations.
II. Not be registered in the Importer Registry.
III. Have a valid e.firma, in case of submission through the tax mailbox.

The authority may require the applicant for information or documentation related to the procedure, granting a period of ten days for its resolution, counted from the day following the date on which its notification takes effect, in case of not attending the aforementioned requirement, the authorization request will be considered not presented.

In no case will more than one authorization be granted to the interested party in the same fiscal year.

The authorization referred to in this rule will not be granted regarding the goods indicated in fraction I of Annex 10.

Law 59, CFF 32-D, RGCE 1.2.1., Annexes 1 and 10, RMF 2.1.36.

Registration, exemption and procedure to nullify the suspension in the Sectoral Exporter Registry

1.3.7. For the purposes of Articles 59, fraction IV and 144, fraction XXXVI of the Law, as well as 87 of the Regulations, to register in the Sectoral Exporter Registry, format A6 Authorization of registration for the sectoral exporter registry (Rule 1.3.7.), contained in Annex 1 must be presented in original with autograph signature and comply with the conformity requirements with the procedure sheet 141/LA Registration request in the Sectoral Exporter Registry, contained in Annex 2.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 37

Exporters who have been suspended in the Sectoral Exporter Registry may request that such suspension be nullified, in accordance with the procedure sheet 142/LA Request to nullify the suspension in the Sectoral Exporter Registry, contained in Annex 2.

It will not be necessary to register in the Sectoral Exporter Registry when it comes to the export of the goods indicated in Sector 8 Iron ores and their concentrates, fraction II of Annex 10, when the exporter has acquired them in any procedure of alienation indicated in Article 31 of the Federal Law for the Administration and Alienation of Public Sector Assets, provided that the taxpayer is not in any of the suspension cases indicated in Article 84 of the Regulations or in Rule 1.3.3.

Registration in the Sectoral Exporter Registry will not proceed when natural or legal persons are in any of the cases indicated in Article 84 of the Regulations or in Rule 1.3.3.

Law 59, 144, IEPS Law 19, Federal Law for the Administration and Alienation of Public Sector Assets 31, Regulations 84, 87, RGCE 1.2.1., 1.2.2., 1.3.3., Annexes 1, 2 and 10

Registration in the Basic Basket Product Importer Registry

1.3.8. For the purposes of Article three, first paragraph of the Decree by which the payment of import tariff is exempted and administrative facilities are granted to various goods of the basic basket and basic consumption of families, published in the DOF on January 06, 2023 and its subsequent modifications, the interested party in obtaining registration in the Basic Basket Product Importer Registry, must:

I. Be registered and active in the Importer Registry;
II. Present, by free writing, registration request before the clerk's office of the AGSC containing:
a) Economic activity or productive sector of the taxpayer; b) The tariff fraction, NICO and its description according to the TIGIE, as well as the description of the specific goods to be imported, which must correspond to their economic activity; c) The documentation with which it proves that, during the twenty-four months prior to the date of presentation of the request, it has imported the goods object of its request or similar, in the latter case, provided that these are classified in the same subheading that corresponds to the tariff fraction of the TIGIE and has complied with the same non-tariff regulations and restrictions that are required for the goods that it is going to import; d) The customs office or customs section through which the import operations are intended to be carried out, and e) Declaration, under oath, that the information and documentation provided is true and reliable and that it knows the sanctions and responsibilities in which it would incur by submitting documentation and declaring false data before the authority;
III. Present writing, under oath, of compliance with non-tariff regulations and restrictions, phytosanitary and zoosanitary requirements of food safety and, regarding corn, of the biosecurity provisions of genetically modified organisms, as well as the certifications that, in their case, are applicable to the goods to be imported, and
IV. Prove that it assumes the obligations and commitments of collaborative compliance with the federal government referred to in the Decree by which the payment of import tariff is exempted and administrative facilities are granted to various goods of the basic basket and basic consumption of families, published in the DOF on January 06, 2023 and its subsequent modifications, through document signed with the corresponding authorities.

38 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024

The resolution that falls on the registration request to the Basic Basket Product Importer Registry will be notified by the AGSC through the tax mailbox.

Decree by which the payment of import tariff is exempted and administrative facilities are granted to various goods of the basic basket and basic consumption of families Third

Grounds for suspension in the Basic Basket Product Importer Registry

1.3.9. For the purposes of Article three, third paragraph of the Decree by which the payment of import tariff is exempted and administrative facilities are granted to various goods of the basic basket and basic consumption of families, published in the DOF on January 06, 2023 and its subsequent modifications, immediate suspension in the Basic Basket Product Importer Registry of the taxpayer registered therein proceeds when:

I. Its registration in the Importer Registry is suspended;
II. It presents irregularities or inconsistencies in the RFC;
III. Upon merging or splitting, it is cancelled in the RFC;
IV. It changes its name or corporate name and does not update its situation in the Importer Registry;
V. It is located in any of the causes provided for in Article 17-H Bis of the CFF, or
VI. There is a final resolution that determines that it committed any of the infractions established in Articles 176, 177 and 179 of the Law that are applicable to it.

When the AGSC has knowledge that the taxpayer incurred in any of the causes indicated in this rule, it will notify the suspension, indicating the cause that motivates it, through the tax mailbox.

Law 176, 177, 179, CFF 17-H Bis, Decree by which the payment of import tariff is exempted and administrative facilities are granted to various goods of the basic basket and basic consumption of families Third

Reincorporation in the Basic Basket Product Importer Registry

1.3.10. For the purposes of Article three, third paragraph of the Decree by which the payment of import tariff is exempted and administrative facilities are granted to various goods of the basic basket and basic consumption of families, published in the DOF on January 06, 2023 and its subsequent modifications, the taxpayer who has been suspended in the Basic Basket Product Importer Registry under Rule 1.3.9., may request that such suspension be nullified, by free writing that it presents before the clerk's office of the AGSC, to which it must attach the documentation with which it proves that the cause or causes for which it was suspended in the Basic Basket Product Importer Registry have been remedied.

In the case that the AGSC does not have sufficient elements or means to corroborate whether the taxpayer disproved or remedied the cause or causes for which it was suspended from the Basic Basket Product Importer Registry, the proofs, allegations and elements provided by the taxpayer will be sent to the administrative unit that generated the information that originated the suspension, for the purpose of carrying out the analysis and valuation of them and reporting in writing to the AGSC within a period not greater than fifteen calendar days, if in fact the omissions or inconsistencies reported are remedied or corrected, indicating whether it would be appropriate or not to reincorporate the taxpayer in the Basic Basket Product Importer Registry, provided that the AGSC has previously verified compliance with the other requirements.

Decree by which the payment of import tariff is exempted and administrative facilities are granted to various goods of the basic basket and basic consumption of families Third, RGCE 1.3.9.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 39

Grounds for definitive deregistration in the Basic Basket Product Importer Registry

1.3.11. For the purposes of Article three, third paragraph of the Decree by which the payment of import tariff is exempted and administrative facilities are granted to various goods of the basic basket and basic consumption of families, published in the DOF on January 06, 2023 and its subsequent modifications, definitive deregistration in the Basic Basket Product Importer Registry of the taxpayer registered therein proceeds when:

I. It fails to comply with the collaborative obligations and commitments referred to in Rule 1.3.8.;
II. It is requested by the taxpayer itself by free writing that it presents before the clerk's office of the AGSC, or
III. When the Decree by which the payment of import tariff is exempted and administrative facilities are granted to various goods of the basic basket and basic consumption of families, published in the DOF on January 06, 2023 and its subsequent modifications, ceases to have effect.

The resolution of the definitive deregistration in the Basic Basket Product Importer Registry will be notified by the AGSC through the tax mailbox.

Decree by which the payment of import tariff is exempted and administrative facilities are granted to various goods of the basic basket and basic consumption of families Third, RGCE 1.3.8.

Addition of tariff fractions to the registration in the Basic Basket Product Importer Registry

1.3.12. For the purposes of transitional three, second paragraph of the Decree by which the payment of import tariff is exempted and administrative facilities are granted to various goods of the basic basket and basic consumption of families, published in the DOF on January 06, 2023 and its subsequent modifications, the interested party in adding tariff fractions to its registration in the Basic Basket Product Importer Registry, must:

I. Present before the clerk's office of the AGSC, by free writing, request for addition of tariff fractions containing:
a) Number of authorization folio in the Basic Basket Product Importer Registry; b) Economic activity or productive sector of the taxpayer; c) The tariff fraction, NICO and its description according to the TIGIE, as well as the description of the specific goods to be imported, which must correspond to their economic activity; d) The documentation with which it proves that, during the twenty-four months prior to the date of presentation of the request, it has imported the goods object of its request or similar, in the latter case, provided that these are classified in the same subheading that corresponds to the tariff fraction of the TIGIE and has complied with the same non-tariff regulations and restrictions that are required for the goods that it is going to import; e) The customs office or customs section through which the import operations are intended to be carried out, and f) Declaration, under oath, that the information and documentation provided is true and reliable and that it knows the sanctions and responsibilities in which it would incur by submitting documentation and declaring false data before the authority.
II. Present writing, under oath, of compliance with non-tariff regulations and restrictions, phytosanitary and zoosanitary requirements of food safety and, regarding corn, of the biosecurity provisions of genetically modified organisms, as well as the certifications that, in their case, are applicable to the goods to be imported.

40 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024

The resolution that falls on the request for addition of tariff fractions to the registration in the Basic Basket Product Importer Registry, will be notified by the AGSC through the tax mailbox.

Decree by which the payment of import tariff is exempted and administrative facilities are granted to various goods of the basic basket and basic consumption of families transitional three

Presentation of contracts celebrated by taxpayers registered in the Basic Basket Product Importer Registry

1.3.13. For the purposes of transitional four of the Decree by which the payment of import tariff is exempted and administrative facilities are granted to various goods of the basic basket and basic consumption of families, published in the DOF on January 06, 2023 and its subsequent modifications, taxpayers registered in the Basic Basket Product Importer Registry must present a simple copy of the contracts before the clerk's office of the AGSC, by free writing, containing:

I. Number of authorization folio in the Basic Basket Product Importer Registry;
II. List of tariff fractions, NICO and its description according to the TIGIE, as well as the description of the specific goods that correspond to the goods object of the contracts;
III. Date of celebration of each of the contracts, for which it will attach a simple copy of them, and
IV. Declaration, under oath, that the information and documentation provided is true and reliable and that it knows the sanctions and responsibilities in which it would incur by submitting documentation and declaring false data before the authority.

Decree by which the payment of import tariff is exempted and administrative facilities are granted to various goods of the basic basket and basic consumption of families transitional four

Goods subject to registration in the Specific Sectors Importer Registry or in the Sectoral Exporter Registry (Annex 10)

1.3.14. For the purposes of Article 59, fraction IV of the Law, the goods that are subject to registration in the Specific Sectors Importer Registry or in the Sectoral Exporter Registry, are those indicated in Annex 10.

Law 59, RGCE Annex 10

Chapter 1.4. Agents and Customs Attorneys

Authorization to act in customs additional to those of their assignment and request for reassignment

1.4.1. For the purposes of Article 161 of the Law, customs agents, may request authorization to act in a customs additional to that of their assignment, in accordance with the procedure sheet 8/LA Authorization of additional customs to that of assignment, contained in Annex 2. In no case can a customs agent be authorized to make dispatches in more than three additional customs to that of their assignment.

For the purposes of Article 161, third paragraph of the Law, in the cases of suppression of any customs, the customs agents assigned or authorized to it, may request their reassignment, in accordance with the procedure sheet 9/LA Authorization for reassignment to suppressed customs of customs agents, contained in Annex 2, in said request they may request authorization to act in a new additional customs, in accordance with the procedure sheet 8/LA Authorization of additional customs to that of assignment, contained in Annex 2.

Law 161, RGCE 1.2.2., Annex 2

Authorization and extension of mandate of customs agent's attorney

1.4.2. For the purposes of Article 160, fraction VI of the Law, customs agents must request the authorization and, in its case, extension of mandate of customs agent's attorney, in accordance with the procedure sheet 10/LA Authorization and extension of mandate of customs agent's attorney, contained in Annex 2.

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Customs brokers may revoke the authorizations of their representatives, in accordance with procedure form 13/LA Request for revocation of the representative's authorization, contained in Annex 2.

Law 160, 161, 162, LFD 40, 51, Regulation 218, RGCE 1.1.4., 1.2.2., Annex 2, RMF Annex 19

Authorization for change of customs office of assignment

1.4.3. For the purposes of Article 163, fraction III of the Law, customs brokers may request authorization to change their customs office of assignment, in accordance with procedure form 11/LA Authorization for change of customs office of assignment, contained in Annex 2.

Law 160, 163, LFD 51, RGCE 1.2.2., Annex 2, RMF Annex 19

Notice of modification or separation of customs broker societies

1.4.4. For the purposes of the third transitional provision of the Decree by which various provisions of the Customs Law are reformed, added, and repealed, published in the DOF on June 25, 2018, customs brokers who modify the societies constituted to facilitate the provision of their services or cease to be part of them must give the corresponding notice, in accordance with procedure form 14/LA Notice of societies that customs brokers modify, or cease to be part of a society to facilitate the provision of their services, contained in Annex 2.

For the purposes of this rule, the cases in which notice must be given for modification to the societies constituted by customs brokers to facilitate the provision of their services are as follows:

I. By change of name, corporate name, tax domicile, RFC key, corporate object of the society, or the partners that comprise it.
II. When the corporate object of the society is modified, to facilitate the provision of the services of the patent of any of the customs brokers that are part of it.

Decree by which various provisions of the Customs Law are reformed, added, and repealed, published in the DOF on June 25, 2018, third transitional provision, Regulation 222, RGCE 1.2.2., Annex 2

Common dependents of confederations and associations of customs brokers

1.4.5. For the purposes of Article 160, fraction VI of the Law, confederations and associations that group customs brokers, as well as national associations of importers or exporters that use the services of customs agents, will make available to the affiliated brokers and customs agents a list with the names of the persons who may act as dependents who assist them jointly in the procedures of all acts of the clearance, for which they must register them as their dependents with the customs office in question and process the corresponding identification badge, in accordance with rule 2.3.10.

Law 160, Regulation 218, RGCE 2.3.10.

Amount of operations that the customs broker must handle

1.4.6. For the purposes of Article 160, fraction IX of the Law, the import and export operations for which the customs broker is obligated to handle are those whose value does not exceed the equivalent in national or foreign currency to 3,000 (three thousand) dollars of the United States of America.

In the case of imports carried out by companies that have a registration to operate under the Decrees of the Fringe or Border Region, or in any other legal instrument that applies in place of these, the value of the reference operations will be up to the equivalent in national or foreign currency to 5,000 (five thousand) dollars of the United States of America, provided that in the latter case the simplified petition is used and the goods in question are not tariff classified.

Law 160

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Entrustment conferred for operations with consolidated petitions

1.4.7. For the purposes of Article 162, fraction VII of the Law, the document that proves the entrustment conferred upon the customs broker to carry out the clearance of the goods through consolidated petitions, will cover all the operations referred to in said petition.

In the case of operations carried out through consolidated petitions by companies with the IMMEX Program, said document may be issued to cover the operations corresponding to a period of six months. Likewise, in cases where such companies have carried out more than ten operations with the same customs broker in the previous calendar year, the document that proves the entrustment to said customs broker may be presented to cover the operations for the same period.

In the cases of societies constituted by two or more customs brokers to facilitate the provision of their services, the document referred to in this rule may be issued in the name of any of the customs brokers that make up said society.

Law 6, 36, 162, 144-C

Notice of death of customs broker

1.4.8. For the purposes of Article 166, third paragraph of the Law, the representative will present the notice of the death of the customs broker to the DGJA, accompanied by the certified copy of the death certificate.

Law 159, 166, RGCE 1.2.2.

Form of payment for the provision of services to customs brokers

1.4.9. For the purposes of Articles 36 and 36-A of the Law and 27, fraction III and 28, fraction XXII of the ISR Law, the consideration paid to customs brokers for the provision of their services, will be made by bank transfer to the account of the customs broker, registered in accordance with rule 1.6.3., or by personal check from the account of the person who hires the services of the customs broker.

When imports are carried out through a petition in accordance with rule 1.3.1., fractions I, II, III, IX, XI, XIV, XVI, XVII, XVIII, regarding books, and XXI, the payment may be made in cash, provided that the amount of the consideration does not exceed $5,000.00 (five thousand pesos 00/100 m.n.).

Regarding the definitive import of used vehicles with key VF or VU in accordance with appendix 8, contained in Annex 22, the payment may be made in cash, provided that the amount of the consideration does not exceed $5,000.00 (five thousand pesos 00/100 m.n.).

The customs broker must record in the corresponding field of the petition, the RFC key through which the services corresponding to the customs operation in question are invoiced, which may be the RFC key of the customs broker or of the societies published in the SAT Portal, with which the customs broker facilitates the provision of their services, in accordance with rule 1.4.4.

Law 36, 36-A, ISR Law 27, 28, RGCE 1.3.1., 1.4.4., 1.6.3., Annex 22

Data that alter statistical information

1.4.10. For the purposes of Article 167, last paragraph of the Law, it is considered that only the statistical information is altered when any of the following fields are declared inaccurately:

I. Petition key.
II. Type of operation.
III. Petition number.
IV. Key of the selling or buying country.
V. Key of the means of transport entering national territory.
VI. Freight amount.
VII. Insurance amount.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 43

VIII. Packaging amount.
IX. Other incrementable amount.
X. Value added in products manufactured by companies with the IMMEX Program.
XI. Number of customs broker or warehouse keeper patent.
XII. Container type key.
XIII. Electronic payment certification.

Law 164, 165, 167

Cause for cancellation due to excess or undeclared merchandise

1.4.11. For the purposes of Articles 165, fraction II, subsection a) of the Law and 226 of the Regulation, it will not be considered that customs brokers are in the situation of cancellation of the patent, when in the exercise of verification powers the customs authority detects excess or undeclared merchandise in the petition or in the consolidated notice, provided that the benefit indicated in this rule is requested, in accordance with procedure form 21/LA Request for the benefit to avoid the initiation of the cancellation procedure for customs brokers for undeclared merchandise, contained in Annex 2.

The benefit indicated in this rule will not be applicable when:

I. It concerns merchandise subject to the presentation of a permit from the SE and non-tariff regulations and restrictions in matters of animal and plant health, public health, environment or national security and in the clearance its compliance has not been accredited.
II. It concerns prohibited import or export merchandise.
III. It concerns merchandise indicated in fraction I of Annex 10, unless the importer is registered at the time of clearance of the merchandise in the Register of Importers of Specific Sectors, in the sector to which the merchandise corresponds.
IV. The omission in the payment of taxes on foreign trade, duties and compensatory quotas derives from Article 151, fraction VII of the Law.

Law 151, 165, Regulation 226, RGCE 1.2.2., 1.3.2., Annexes 2 and 10

Procedure to leave without effect the suspension to operate in the SEA due to the inaccurate declaration of the NICO

1.4.12. For the purposes of Article 184-C, third paragraph of the Law, customs brokers and importers who are suspended to operate in the SEA for the clearance of goods, may disprove the cause of suspension or present the respective guarantee customs account through the rectification of the petition, giving notice to the customs authority so that if appropriate, within a period of five days, it leaves without effect said suspension in the SEA, provided that procedure form 20/LA Notice to leave without effect the suspension to operate in the SEA for the clearance of goods, contained in Annex 2, is fulfilled.

Law 184-C, RGCE 1.2.2., Annex 2

Cause for cancellation of customs broker patent for smuggling of automotive fuels

1.4.13. For the purposes of Articles 164, fraction I and 165, fraction V of the Law, customs brokers will be suspended in the exercise of their functions during the time they are subject to the criminal procedure for the commission of the crime of smuggling, in accordance with Article 167 of the Law. The cancellation of the customs broker's patent will proceed, in terms of Article 104, last paragraph of the CFF, when:

I. The customs brokers are convicted of having committed the crime of smuggling, the respective sentence is final, and
II. The contribution that had been omitted was the IEPS applicable to the goods referred to in Article 2o., fraction I, subsection D) of the IEPS Law.

Law 164, 165, 167, IEPS Law 2o., CFF 104

44 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024

Chapter 1.5. Customs Value of Goods

Declaration of value

1.5.1. For the purposes of Articles 59, fraction III and 162, fraction VII, third paragraph of the Law and 68, fraction IV, 81 and 220 of the Regulation, those who introduce goods to national territory must provide the customs authority with the declaration of value, in accordance with the following:

I. Transmit through the Digital Window, the format E2 Declaration of Value, contained in Annex 1, with the corresponding information and documentation, for each foreign trade operation.
II. The importer may indicate the RFC key of the persons, customs broker or customs agency, who may consult and, if applicable, download the format E2 Declaration of Value, contained in Annex 1 and its annexes.
III. Declare in the petition the corresponding e-document.
IV. The format E2 Declaration of Value, contained in Annex 1 and its annexes must be kept by the importer in digital document, for the period indicated in Article 30 of the CFF.

In case of not having indicated the customs broker or customs agency as the person authorized to consult and, if applicable, download the format E2 Declaration of Value, contained in Annex 1, it must be delivered in digital document to the customs broker who had carried out the customs clearance of the foreign trade operation.

V. When the declared information or the documentation attached to the format E2 Declaration of Value, contained in Annex 1, had been incomplete or with inaccurate data, a new format must be generated in the Digital Window, to which additionally the electronic format D9 Multiple payment form for foreign trade, contained in Annex 1, must be attached, with the payment of the fine established in Article 185, fraction II of the Law.

In case of affecting the declared value in the petition, it must be rectified in accordance with rule 6.1.1., when appropriate.

VI. What is stated in fraction V of this rule will not proceed in the following cases:

a) When the automated selection mechanism determines the practice of the customs inspection, it will only proceed once this has concluded. b) During the exercise of verification powers, except in those cases where the taxpayer proceeds to correct their fiscal or customs situation.

VII. It will not be necessary to elaborate or transmit the format E2 Declaration of value, contained in Annex 1 and its annexes through the Digital Window, in the following cases:

a) When merchandise that had been exported definitively is imported, which had not been returned to national territory within the period referred to in Article 103 of the Law, being able to declare as customs value the commercial value declared in the export petition. b) National or naturalized goods exported definitively are returned to the country without the payment of the IGI, provided they have not been subject to modifications abroad, nor has more than one year passed since their exit from national territory, in accordance with Article 103 of the Law. c) Goods temporarily exported under the protection of Article 116, fractions I, II and III of the Law are returned to national territory. d) It concerns the temporary imports indicated in Article 106, fractions II, subsection a) or IV, subsection b) of the Law.

Law 59, 59-A, 59-B, 64, 103, 106, 116, 162, 185, CFF 30, Regulation 68, 81, 220, RGCE 4.5.30., 6.1.1., Annex 1

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 45

Determination of customs value

1.5.2. For the purposes of Article 64 of the Law, for the determination of the customs value of the goods, what is established in Articles 112, 116, 122 and 127 of the Regulation must be considered and the price paid referred to in Article 64, last paragraph of the Law, may be made by money transfer, letters of credit, negotiable instruments or by any other means.

Law 64, Regulation 112, 116, 122, 127

Formula to determine operations as vulnerable activities

1.5.3. For the purposes of Article 17, fraction XIV of the LFPIORPI, in order for an operation to be considered as a vulnerable activity, the value of the merchandise will be the result obtained by dividing the commercial value of the merchandise consigned in the petition by the commercial unit of measurement.

Law 36-A, 59-A, 64, LFPIORPI 17

Chapter 1.6. Determination, Payment, Deferral and Compensation of Contributions and Guarantees

Official documentation for determination and payment of contributions

1.6.1. For the purposes of Articles 21 and 82 of the Law, the official document for the determination and payment of contributions will be the format D1 Postal Form, contained in Annex 1 or, if applicable, the corresponding petition.

Law 21, 82, RGCE 1.2.1., Annex 1

Form of payment of contributions, revenues and their accessories

1.6.2. For the purposes of Articles 83, first and second paragraphs of the Law, 20 and 21 of the CFF, contributions, revenues, fines and their accessories will be paid by importers and exporters, by referenced deposit (capture line), before the credit institutions authorized for the collection of foreign trade contributions, through the payment means offered by the institution in question.

For purposes of payment by check, it will be personal from the same credit institution authorized for the collection of contributions to foreign trade, before which the payment of the account of the importer, exporter, customs broker, customs agency or, if applicable, of the society created by the customs brokers to facilitate the provision of their services, is made.

Regarding the merchandise indicated in sector 9 Cigars of fraction I of Annex 10, or of merchandise whose tariff fraction is any of those indicated in Annex A of the Resolution by which the official formats of the notices and reports that those carrying out vulnerable activities must present are issued, published in the DOF on August 30, 2013 and its subsequent modifications and are within the scope of Article 17, fraction XIV of the LFPIORPI, for the purposes of the previous paragraph, the payment must be made only from the account of the importer or exporter.

For the purposes of the previous paragraph, in case of making the payment from an account different from that of the importer or exporter, notice must be given to the AGACE, in accordance with procedure form 126/LA Notice of registered accounts of vulnerable activities, contained in Annex 2.

What is stated in the third paragraph of this rule will not be applicable to temporary imports carried out under the protection of an IMMEX Program, to operations carried out in terms of Articles 61 and 62 of the Law, as well as to those carried out by companies certified in accordance with Article 100-A of the Law and by the automotive or truck manufacturing terminal industry, and those in which it is not necessary to be registered in the Register of Importers.

The importer or exporter, their customs broker, customs agency or customs agent, who uses the electronic payment service will be responsible for printing the bank certification in the corresponding field of the petition or in the official document, as well as for verifying that the data provided through electronic file by the credit institution authorized for the collection of contributions to foreign trade in said certification correspond with those indicated in appendix 20, contained in Annex 22.

46 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024

The payment of contributions may be made in cash, when it concerns:

I. Operations that are processed through petitions with keys VF or VU, according to appendix 2, contained in Annex 22, provided that it concerns a single vehicle in a period of twelve months.
II. Operations that are processed through petition key L1, according to appendix 2, contained in Annex 22.
III. Import operations carried out in accordance with rule 3.5.2., provided that it concerns a single vehicle in a period of twelve months and the definitive import petition is processed with the keys that correspond, in accordance with appendices 2 and 8, contained in Annex 22.

In import operations carried out by passengers in international trips, which are carried out in accordance with rule 3.2.2., the payment of contributions may be made through a point of sale terminal with credit or debit card.

For the purposes of this rule and Article 184, fraction XI of the Law, the payment consignation of the banking module in the petition will be understood when the payment is made before the credit institutions authorized for the collection of foreign trade contributions, through the payment means offered by the institution in question, generating the corresponding foreign trade contribution payment receipt or the certification with the information of the electronic payment.

Law 61, 62, 83, 100-A, 184, 185, LFPIORPI 17, CFF 20, 21, 82, Resolution by which the official formats of the notices and reports that those carrying out vulnerable activities must present are issued Annex A, RGCE 1.2.1., 1.2.2., 1.6.3., 3.2.2., 3.5.2., Annexes 1, 2, 10 and 22

Registration of bank accounts 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 Request for registration of bank accounts to make payments in foreign trade operations, 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 representatives, the societies constituted to facilitate the provision of the services of the customs brokers, the general warehouse or the natural or legal person who had designated the customs agent.

Any change in the information of the registered bank account in accordance with the previous paragraph, must be informed in accordance with procedure form 23/LA Request for registration of bank accounts to make payments in foreign trade operations, contained in Annex 2, within fifteen days following that in which said change is made.

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

Partial shipments with advance payment

1.6.4. For the purposes of Article 83, third paragraph of the Law, regarding imports that arrive by sea or air, which intend to be carried out in partial shipments, when importers opt to make the payment of contributions on a date prior to the arrival of the goods to national territory, they may consider that the quotas, taxable bases, exchange rates of currency, if applicable, compensatory quotas, non-tariff regulations and restrictions, estimated prices and prohibitions applicable, will be those that govern at the time of payment.

For this, it will be indispensable that the first partial shipment of said goods is presented within the period established in Article 83 of the Law and that the following partial shipments correspond to the goods that have arrived at the same time, in the same means of transport and are cleared within a period of three months from the date of payment.

Law 11, 43, 56, 83

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 47 Official form for the option to determine provisional value
1.6.5. For the purposes of Article 117, last paragraph of the Regulations, interested parties must submit the B7 Format Notice of option for the determination of provisional value (global transport insurance), contained in Annex 1.
Regulation 117, RGCE 1.2.1., Annex 1
Payment of differences of the DTA, foreign trade contributions and benefits, with multiple payment format
1.6.6. For the purposes of Article 144, fraction II of the Law, when differences in contributions result from not having correctly covered the corresponding minimum DTA, the payment of such differences must be made using the electronic D9 Format multiple payment form for foreign trade, contained in Annex 1, as well as the differences of the other contributions that correspond according to what is established in rule 1.6.2.
The taxpayer who is exercising verification powers may request the correction of their tax situation, making the payment of the foreign trade contributions or omitted benefits, as well as fines, surcharges and updates through the electronic D9 Format multiple payment form for foreign trade, contained in Annex 1, without being obliged to pay the DTA that arises from the presentation of the same, provided that they comply in accordance with the procedure sheet 127/LA Request for correction of the tax situation due to the omission of payment of contributions or benefits to foreign trade, contained in Annex 2. When the taxpayer does not present the information indicated in the procedure sheet 127/LA Request for correction of the tax situation due to the omission of payment of contributions or benefits to foreign trade, contained in Annex 2, the customs authority that is exercising the verification powers may require the taxpayer, granting them a period of five days counted from the notification of the requirement for them to provide the omitted or not presented information; when the taxpayer does not provide the required information within the established period, said request will be considered not presented, so the electronic D9 Format multiple payment form for foreign trade, contained in Annex 1, must be presented again, as well as the tax correction request in accordance with the previous paragraph, so that the customs authority re-evaluates the information presented. Once the request has been presented and all requirements for such purposes have been met, or in the case of any requirement, this must be fulfilled with the required information, the taxpayer will have a period of ten days from the time the authority considers the request presented, to make before the authorized credit institution for the collection of foreign trade contributions the payment of the foreign trade contributions or omitted benefits, as well as fines, surcharges and updates through the electronic D9 Format multiple payment form for foreign trade, contained in Annex 1. Law 144, LFD 49, RGCE 1.2.1., 1.2.2., 1.6.2., Annexes 1 and 2, RMF Annex 19 Transfer of temporary imports of companies with IMMEX Program
1.6.7. For the purposes of Article 109 of the Law, companies with the IMMEX Program that carry out the temporary import of the goods referred to in Article 108, fraction I, subsection b) of the Law and 4, fraction I, subsection b), of the IMMEX Decree, under their programs, may consider such goods as returned abroad when they transfer them to residents in the country in the same state in which they were temporarily imported, provided that they are subject to quota and the following is met:
I. Present before the automated selection mechanism, the declarations with the corresponding key according to appendix 2, contained in Annex 22, that cover the virtual return operations in the name of the company that carries out the transfer and of definitive import in the name of the company that receives said goods, without the physical presentation of the same being required. The virtual return declarations and definitive import referred to in this paragraph, may be presented in different customs offices.

48 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 For the purposes of the previous paragraph, the definitive import declaration must be presented before the automated selection mechanism on the day the transfer of the goods is carried out and the declaration that covers the virtual return may be presented before the automated selection mechanism at the latest the day after that on which the definitive import declaration was presented before the aforementioned mechanism. In the case that the declaration that covers the virtual return of the goods is not presented within the period indicated, said declaration may be presented before the corresponding customs office within the following month after that in which the definitive import declaration was processed, provided that the payment of the fine for late presentation referred to in Article 183, fraction II of the Law is made.
II. In the declaration that covers the return, the key in the RFC of the company that receives the goods will be recorded and the fields will be transmitted in accordance with the Descargos block, contained in Annex 22, referring to the number, date and key of the paid and modulated declaration that covers the definitive import of the transferred goods; in the definitive import, the program registration number that corresponds to the one that transfers the goods; likewise, in both declarations, the key that corresponds according to appendix 8, contained in Annex 22, must be indicated in the identifiers block.
When the declarations are not presented within the period established in the second paragraph of fraction I of this rule, the data referred to in the previous paragraph are not transmitted or there are differences between the goods manifested in the declaration that covers the virtual return and the one that covers the definitive import, the goods described in the return declaration will be considered not returned and the company with the IMMEX Program that has carried out the transfer will be responsible for the payment of the contributions and their accessories. For these purposes, there may be a discrepancy between the value declared in the definitive import declaration and that of the return, provided that the value declared in the definitive import declaration is greater than that declared in the return declaration.
III. Determine and pay in the definitive import declaration the contributions and, if applicable, the compensatory quotas, complying with the non-tariff regulations and restrictions that apply to the definitive import regime. To determine the IGI, the transaction value in national territory at the time of the transfer of the goods must be considered, applying the rate and exchange rate in effect on the date of entry of the goods into national territory, in terms of Article 56, fraction I of the Law, updated in accordance with Article 17-A of the CFF from the date on which the temporary import of the goods was carried out and until the contributions and compensatory quotas corresponding are paid.
Law 56, 90, 104, 105, 106, 108, 109, 183, CFF 17-A, IMMEX Decree 4, Regulation 168, RGCE Annex 22 Preferential tariff treatment for companies with IMMEX Program that carry out regime change
1.6.8. For the purposes of Articles 109, second paragraph, 110 of the Law, 170 of the Regulations and 14, fraction II of the IMMEX Decree, companies with the IMMEX Program, that change from the temporary import regime to the definitive one, the goods referred to in Article 108, fraction III of the Law or the goods that they had imported to subject them to a process of transformation, elaboration or repair, may apply the preferential tariff rate established by some commercial agreement or free trade treaty at the time of carrying out the regime change, provided that they comply with the following:
I. Regarding goods that have undergone a process of transformation, elaboration or repair:
a) That the goods had been temporarily imported under the validity of the corresponding treaty and had complied with the rules of origin established in the same, at the time of their entry into national territory.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 49 b) That the company with the IMMEX Program has the document that proves the origin that covers said goods, issued by the exporter of the same in the territory of the exporting party at the time of their temporary import or at the latest within a period not greater than one year from their temporary import and the same is valid at the time of the regime change. c) When the goods have been subject to transformation, elaboration or repair, the company with the IMMEX Program must have the necessary information and documentation to prove that the final good incorporated in its production the temporarily imported goods, regarding which the preferential tariff rate is intended to be applied. Likewise, it must present such documents to the customs authority, when they are required. d) That the regime change is carried out within the period authorized for its stay in national territory under the IMMEX Program. e) That the applicable preferential tariff is the one corresponding to the foreign inputs introduced under the temporary import regime under the respective program and not to the final good. When the goods referred to in this fraction have not been subject to transformation, elaboration or repair, the application of the preferential tariff rate will proceed, provided that the requirements indicated in this fraction are met, except for what is indicated in subsection c). The IGI will be determined by applying the preferential tariff rate in effect on the date of entry of the goods into national territory in terms of Article 56, fraction I of the Law, updated in accordance with Article 17-A of the CFF, from the month in which the goods are temporarily imported and until they are paid.
II. The temporarily imported goods referred to in Article 108, fraction III of the Law and 4, fraction III of the IMMEX Decree, will not have to comply with the prior import permit, provided that the goods had remained in national territory for the corresponding depreciation period in accordance with the ISR Law.
Law 56, 93, 108, 109, 110, CFF 17-A, IMMEX Decree 4, 14, Regulation 170 Change of regime from temporary to definitive import of waste
1.6.9. For the purposes of Articles 109 and 118 of the Law, those who carry out the change of regime from temporary to definitive import of the waste that will be destined to the national market, may carry out the payment of the IGI according to the tariff classification that corresponds to them in the state in which they are at the time of carrying out the regime change and take as the taxable base the commercial value of the waste in national territory. In this case, the quotas, taxable bases, currency exchange rates, non-tariff regulations and restrictions and prohibitions applicable will be those that govern on the date of payment.
Companies with the IMMEX Program may carry out the transfer through virtual operations of the waste they generate, to another company with the IMMEX Program of services that has authorization to operate under the activity of recycling or collection of waste, according to the procedure established in rule 4.3.21.
The waste generated as a result of the production processes, derived from the goods that had been temporarily imported by companies with the IMMEX Program will not be subject to the non-tariff regulations and restrictions applicable, provided that the goods that generated the waste had complied with said regulations at the time of temporary import and so establishes the corresponding agreement. Law 109, 118, Regulation 171, RGCE 4.3.21.

50 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 Transfer and regime change of fixed assets, companies with IMMEX Program
1.6.10. For the purposes of Articles 110 of the Law and 14 of the IMMEX Decree, those who carry out the temporary import of the goods referred to in Article 108, fraction III of the Law and 4, fraction III of the aforementioned Decree, must carry out the determination and payment of the IGI that corresponds in terms of rule 1.6.11., when processing the respective declaration in terms of Articles 36, 36-A, 37 and 37-A of the Law.
For the purposes of the previous paragraph and Article 8 of the IMMEX Decree, companies with the IMMEX Program may transfer the temporarily imported goods in accordance with Article 108, fraction III of the Law, under their program to other companies with the IMMEX Program, provided that they process on the same date the declarations with the corresponding key according to appendix 2, contained in Annex 22, that cover the virtual return in the name of the company that carries out the transfer and of virtual temporary import in the name of the company that receives said goods, according to the procedure established in rule 4.3.21., without the physical presentation or payment of the IGI by reason of the transfer being required. For the purposes of the determination and payment of the contributions that arise by reason of the change of regime from temporary to definitive import of the goods referred to in Article 108, fraction III of the Law and 4, fraction III of the IMMEX Decree, the customs value declared in the temporary import declaration must be considered, being able to decrease said value in the proportion that represents the number of days that said goods have remained in national territory with respect to the number of days in which said goods are deducted, in accordance with Articles 34 and 35 of the ISR Law. When it concerns goods that do not have authorized percentages in the aforementioned articles, it will be considered that the number of days in which they are deducted is three thousand six hundred fifty. The proportion referred to in this paragraph will be decreased by the percentage that represents of the total invoicing amount of goods, the invoicing amount of goods destined to the national market. What is stated in the previous paragraph is also applicable for the determination of the customs value of the goods, in the case of transfers of goods. When the change of regime from temporary to definitive import or the transfer of goods referred to in Article 108, fraction III of the Law and 4, fraction III of the IMMEX Decree, which have been temporarily imported carrying out the payment of the IGI according to what is established in this rule, is carried out, in the declarations that cover the change of regime or the virtual temporary import, as applicable, the key corresponding to the payment made must be declared, according to appendix 13, contained in Annex 22. Law 36, 36-A, 37, 37-A, 52, 108, 110, ISR Law 34, 35, IMMEX Decree 4, 8, 14, RGCE 1.6.11., 4.3.21., Annex 22 Payment of tariffs in temporarily imported goods
1.6.11. For the purposes of Article 56, fraction I of the Law, the determination of the IGI in temporary imports, instead of applying the rate that corresponds according to the TIGIE, taxpayers may apply the following:
I. The rate in effect at the moment when the circumstances referred to in Article 56, fraction I of the Law have occurred, which corresponds according to the following:
a) The applicable according to the PROSEC, provided that the importer has the registration to operate said programs; b) The applicable when it concerns goods that are imported under Rule 8th, provided that the importer has the authorization to apply said rule, or c) The applicable preferential in accordance with other commercial agreements signed by Mexico for the goods that comply with the rules of origin and other requirements indicated in said agreements, provided that the document that proves the origin of the good is available and it is declared, at the tariff fraction level, that the good qualifies as originating in accordance with the agreement in question, noting the corresponding keys according to Annex 22, in the corresponding declaration.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 51
II. What is stated in this rule will also be applicable in the following circumstances:
a) Regarding non-originating goods of the T-MEC, the Decision, the TLCAELC or the ACC, as applicable, temporarily imported, that are subject to transfer in terms of rule 1.6.17. b) Regarding non-originating goods of the T-MEC, the Decision, the TLCAELC or the ACC, as applicable, temporarily imported, that are subject to transfer in terms of rule 1.6.13. c) When the temporary import of non-originating goods of the T-MEC, the Decision, the TLCAELC or the ACC, as applicable, is carried out through the payment of the IGI, in terms of rule 1.6.12. d) When the temporary import of machinery and equipment is carried out in terms of Article 108, fraction III of the Law or rule 1.6.10. Law 56, 64, 108, RGCE 1.6.10., 1.6.12., 1.6.13., 1.6.17., Annex 22 Option to carry out the payment of the IGI by companies with IMMEX Program
1.6.12. For the purposes of Article 14 of the IMMEX Decree, companies with the IMMEX Program may carry out the payment of the IGI corresponding to the goods, when processing the declaration that covers the temporary import, provided that the customs value determined in said declaration is not provisional.
When the change of regime from temporary to definitive import, return or the transfer of goods that have been temporarily imported carrying out the payment of the IGI in terms of this rule is carried out, in the declarations that cover the definitive import, the return or the virtual temporary import, the key corresponding to the payment already made must be declared, according to appendix 13, contained in Annex 22. Law 109, IMMEX Decree 14, RGCE Annex 22 Deferral of the payment of the IGI to companies with IMMEX Program
1.6.13. For the purposes of Articles 63-A, 112 and 135-D, fraction IV of the Law and 16 of the IMMEX Decree, as well as rule 1.6.17., the payment of the IGI may be deferred, when companies with the IMMEX Program or persons who have authorization to designate goods to the customs regime of strategic supervised precinct transfer the temporarily imported goods or designate them to the customs regime of strategic supervised precinct, as applicable, to other companies with the IMMEX Program or to persons who have authorization to designate goods to the customs regime of strategic supervised precinct, in the declarations that cover both the return and the temporary import or introduction to the customs regime of strategic supervised precinct, virtual, determine the IGI corresponding to all non-originating goods of the T-MEC, the Decision, the TLCAELC or the ACC, as applicable, that had been temporarily imported or designated to the customs regime of strategic supervised precinct, as applicable, and used in the production or manufacture of the goods subject to transfer, provided that, when processing the declarations, a free writing is attached in which the company with the IMMEX Program or person who has authorization to designate goods to the customs regime of strategic supervised precinct that receives the goods undertakes to carry out the payment of the tax in terms of rules 20., of the T-MEC Resolution, 6.8., of the Decision Resolution, 6.8., of the TLCAELC Resolution or 6.8., of the ACC Resolution, as applicable, which must be signed by the legal representative who proves, in terms of the relevant Law, that sufficient power was granted to them for these purposes.
The free writing referred to in this rule must contain the number and date of the declaration that covers the virtual return and the amount of the IGI.
The company with the IMMEX Program or the person who has authorization to designate goods to the customs regime of strategic supervised precinct that carries out the transfer will be responsible for the determination of the IGI that had been carried out and, if applicable, for the payment of the differences and accessories that arise from said determination. The company with the IMMEX Program or person who has authorization to designate goods to the customs regime of strategic supervised precinct that receives the goods will be responsible for the payment of said tax up to the amount determined by who carried out the transfer.

52 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 In this case, when the company with an IMMEX Program or person who has authorization to assign goods to the strategic supervised enclosure customs regime that receives the transferred goods, in turn transfers or returns them, or incorporates goods to the transferred ones, it must carry out the determination and, if applicable, the payment of the IGI corresponding in the terms of rules 20., of the T-MEC Resolution, 6.8., of the Decision Resolution, 6.8., of the TLCAELC Resolution or 6.8., of the ACC Resolution, as the case may be, taking into consideration the amount of the tax indicated in the document referred to in this rule. For these purposes, only the rate corresponding to the PROSEC authorized to the company with an IMMEX Program or person who has authorization to assign goods to the strategic supervised enclosure customs regime that has transferred the goods may be used, in the terms of rule 1.6.11. Law 63-A, 112, 135-D, T-MEC Resolution 20., Decision Resolution 6.8., TLCAELC Resolution 6.8., ACC Resolution 6.8., IMMEX Decree 16, RGCE 1.6.11., 1.6.17.

Return of goods imported under tariff deferral applying Article 2.5 of the T-MEC

1.6.14. For the purposes of articles 1, 52, 63-A, 83, first paragraph, 111, 121, fraction IV, second paragraph, 135 and 135-B, fraction I of the Law and 16 of the IMMEX Decree, those who carry out the return to the United States of America or Canada, of the products resulting from the processes of elaboration, transformation, repair or assembly with respect to the goods that they had imported under any of the tariff deferral programs, must comply with the following:

I. In accordance with rule 7., of the T-MEC Resolution, within the sixty natural days following the date on which the customs entry covering the return has been processed, the IGI corresponding to the returned goods, the exemption applicable to them and, if applicable, the payment of the resulting tax amount due by them must be determined, through a supplementary customs entry. When rule 18., of the T-MEC Resolution is complied with after said deadline, the corresponding rectification must be carried out through a customs entry, so that the refund or compensation of the IGI amount corresponding in the terms of rule 6., of the T-MEC Resolution proceeds. The refund or compensation must be carried out within the deadline established in rule 18., of the T-MEC Resolution.
When after the deadline referred to in the first paragraph of this fraction, the amount of the IGI paid in the United States of America or Canada referred to in rule 6., fraction II of the T-MEC Resolution is modified, the corresponding rectifications must be carried out through a customs entry.

II. When the person carrying out the return does not apply the exemption referred to in rule 6., of the T-MEC Resolution, it must determine and pay the IGI corresponding, for the non-T-MEC originating goods of foreign origin, applying the rate corresponding in the terms of rule 9., of the T-MEC Resolution. For these purposes, said tax will be determined considering the value of the goods determined in foreign currency, at the exchange rate in effect on the date on which the payment is made or on the date on which the circumstances referred to in article 56, fraction I of the Law have occurred. The option chosen must be applied in all operations carried out in the same fiscal year.
The determination and payment referred to in this fraction must be carried out when processing the customs entry covering the return or through a supplementary customs entry, within a period not exceeding sixty natural days counted from the date on which the customs entry covering the return has been processed.
When after the deadline referred to in the first paragraph of fraction I of this rule, any of the documents referred to in rule 11., fractions I to IV of the T-MEC Resolution are obtained, the corresponding rectifications must be carried out through a supplementary customs entry, so that the refund or compensation of the IGI amount corresponding in the terms of rule 6., of the T-MEC Resolution proceeds. The refund or compensation must be carried out within the deadline established in rule 7., of the T-MEC Resolution.

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III. When the exemption referred to in rule 6., of the T-MEC Resolution is not applied and there is no obligation to pay the IGI corresponding to the non-T-MEC originating goods of foreign origin, because they are exempt from said tax, the corresponding determination may be carried out in the customs entry covering the return.

IV. When the IGI is not paid when processing the customs entry covering the return nor through a supplementary customs entry within the period of sixty natural days following the date on which the customs entry covering the return has been processed, the payment of the tax will be considered spontaneous, when it is carried out with updates and surcharges in the terms of rule 8., fraction I of the T-MEC Resolution, through a supplementary customs entry, as long as the customs authority has not initiated the exercise of its verification powers. In this case, to apply the exemption it will be necessary that the customs entry in which the determination and, if applicable, the payment of the tax is processed is carried out within a period not exceeding four years counted from the date on which the return of the goods was carried out and that any of the documents indicated in rule 11., fractions I to IV of the T-MEC Resolution is attached to the customs entry.

V. What is stated in this rule may not be applied in the following cases:
a) Regarding returns to countries other than the United States of America or Canada. b) Regarding returns to the United States of America or Canada, when:

The goods are returned in the same condition in which they were temporarily imported, in accordance with rule 17., of the T-MEC Resolution.
The goods are returned after having been subjected to a repair or alteration process, in the terms of rule 23., of the T-MEC Resolution.
The goods are originating in accordance with the T-MEC and rule 18., of the T-MEC Resolution is complied with.
The return is carried out by a foreign trade company, provided that the goods are returned in the same state in which they were transferred to the foreign trade company by a company with an IMMEX Program, through customs entries in the terms of rules 1.6.17. and 4.3.21.
It concerns textile and apparel goods in the terms of article 6.3 and Annex 6-A of the T-MEC, provided that the IMMEX Decree is complied with.
It concerns shrinkage or waste.
It concerns containers and trailer boxes.
It concerns fabric imported to the United States of America, cut in that country or in Mexico, to assemble it into garments in Mexico, or similar operations of maquila of textile and apparel goods established by the United States of America or Canada, which are exported to the United States of America or Canada, as well as in the temporary import of inputs for the elaboration of said textile and apparel goods, which are exported to the United States of America or Canada, in accordance with the IMMEX Decree.
It concerns packaging material, as well as packaging material for transport.
c) When the return is not carried out directly by the person who introduced the goods into national territory under any of the tariff deferral programs.
The supplementary customs entries referred to in this rule must be processed within the sixty natural days following the date on which the consolidated customs entry has been presented.
T-MEC 2.5, 6.3, Annex 6-A, T-MEC Resolution 6., 7., 8., 9., 11., 17., 18., 23., Law 1, 52, 56, 63-A, 83, 108, 111, 121, 135, 135-B, IMMEX Decree 16, RGCE 1.6.17., 4.3.21.

54 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 Return of goods imported under tariff deferral applying what is established in the EEA Agreement, the TLCAELC and the ACC

1.6.15. For the purposes of articles 1, 52, 63-A, 83, first paragraph, 111, 121, fraction IV, second paragraph, 135 and 135-B, fraction I of the Law, as well as rules 6.2. and 6.3. of the Decision Resolution; 6.2., and 6.3., of the TLCAELC Resolution, and 6.2. and 6.3., of the ACC Resolution, those who carry out the return to any Member State of the Community or of the EFTA, to the Principality of Andorra, to the Republic of San Marino or to the United Kingdom of the products resulting from the processes of elaboration, transformation, repair or assembly with respect to the materials that they had imported under any of the tariff deferral programs from January 01, 2003, must comply with the following:

I. When the goods that are returned qualify as products originating from Mexico or are covered by an origin proof issued in accordance with the Decision, the TLCAELC or the ACC, in the customs entry covering the return of the goods, the key corresponding according to appendix 8, contained in Annex 22, must be indicated in the Identifiers block.
In this case, in the customs entry covering the return, the IGI corresponding must be determined and paid, for the non-originating materials of the Community, of the EFTA, of the Principality of Andorra, of the Republic of San Marino or of the United Kingdom, as the case may be, that they had imported under any tariff deferral program and used in the processes of elaboration, transformation, repair or assembly of the goods that are returned, applying the rate corresponding in the terms of rule 6.4., of the Decision Resolution, of rule 6.4., of the TLCAELC Resolution or of rule 6.4., of the ACC Resolution, as applicable. For these purposes, said tax will be determined considering the value of the non-originating materials determined in foreign currency, applying the exchange rate in terms of article 20 of the CFF, in effect on the date on which the payment is made or on the date on which the circumstances referred to in article 56, fraction I of the Law have occurred. The option chosen must be applied in all operations carried out in the same fiscal year. When the IGI has been paid in the customs entry for the return of the goods in the terms of the second paragraph of this fraction and the products are not introduced or imported to any Member State of the Community or of the EFTA, to the Principality of Andorra, to the Republic of San Marino or to the United Kingdom, or when by virtue of a verification in the terms of rule 5.1., of the Decision Resolution, 5.1., of the TLCAELC Resolution or 5.1., of the ACC Resolution, the customs authority of the Community, of the EFTA, of the Principality of Andorra, of the Republic of San Marino or of the United Kingdom, issues a resolution in which it determines that the products are non-originating, the refund or compensation of the IGI amount corresponding may be requested, in accordance with the second paragraph of this fraction, updated from the month in which the payment was made and until the refund or compensation is made, provided that the procedure is carried out within a period not exceeding one year counted from the date on which the export or return was carried out, in the terms of rules 2.2.3., second paragraph of the Decision Resolution, 2.2.3., second paragraph of the TLCAELC Resolution or 2.2.2., second paragraph of the ACC Resolution, as applicable.

II. When the goods that are returned do not qualify as products originating from Mexico in accordance with the Decision, the TLCAELC or the ACC and, therefore, there is no obligation to pay the IGI, in the customs entry covering the return of the goods, the key corresponding according to appendix 8, contained in Annex 22, must be indicated in the Identifiers block.

III. When after the date on which the return is carried out it is determined that the goods that were returned qualify as products originating from Mexico and an origin proof covering them is issued or elaborated in accordance with the Decision, the TLCAELC or the ACC, the determination and payment of the IGI corresponding must be carried out, for the non-originating materials of the Community, of the EFTA, of the Principality of Andorra, of the Republic of San Marino or of the United Kingdom, as applicable, in the terms of fraction I of this rule, through rectification of the return customs entry.

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IV. When the determination and payment of the IGI is not carried out when processing the return customs entry in accordance with fraction I or when what is stated in fraction III of this rule is complied with, the payment of the tax will be considered spontaneous, provided that it is carried out with updates and surcharges, calculated in accordance with articles 17-A and 21 of the CFF, from the day following that on which the return was carried out and until that on which the payment of said tax is made, as long as the customs authority has not initiated the exercise of its verification powers.
For the purposes of the previous paragraph, the exchange rate applicable for the determination of the corresponding tax will be the one in effect on the date on which the circumstances referred to in article 56, fraction I of the Law have occurred or on the date on which the payment of the corresponding tax should have been made. The option chosen must be applied in all operations carried out in the same fiscal year.

V. What is stated in this rule will not be applicable in the following cases, provided that in the customs entry covering the return, the key corresponding according to appendix 8, contained in Annex 22, is indicated in the Identifiers block:
a) Regarding returns to countries other than the Member States of the Community or of the EFTA, of the Principality of Andorra, of the Republic of San Marino or of the United Kingdom. b) Regarding returns to the Member States of the Community or of the EFTA, to the Principality of Andorra, to the Republic of San Marino or to the United Kingdom, when:

The goods are returned in the same condition in which they were temporarily imported, in accordance with rules 6.6., of the Decision Resolution, 6.6., of the TLCAELC Resolution or 6.6., of the ACC Resolution, as the case may be.
The return is carried out by a foreign trade company authorized by the SE, provided that the goods are returned in the same state in which they were transferred to the foreign trade company by a company with an IMMEX Program, through customs entries in the terms of rule 1.6.17.
It concerns shrinkage or waste.
The goods are originating in accordance with the Decision, the TLCAELC or the ACC, and rule 1.6.16. is complied with.
It concerns containers and trailer boxes.
c) In the temporary import of sugar used in the manufacture of goods classified in accordance with the TIGIE, in heading 22.05 and subheadings 1704.10, 2202.10 and 2208.70 which are subsequently exported to Switzerland or Liechtenstein.
Those who have carried out the return of goods that qualify as products originating from Mexico or covered with an origin proof from any Member State of the Community or of the EFTA, of the Principality of Andorra, of the Republic of San Marino or of the United Kingdom and have made the corresponding payment to the non-originating materials in accordance with the Decision, the TLCAELC or the ACC that had been imported under a tariff deferral program before January 01, 2003, may request the compensation of the IGI corresponding to said materials, in accordance with article 138 of the Regulations and rule 1.6.19. Decision Resolution 2.2.3., 5.1., 6.2., 6.3., 6.4., 6.6., TLCAELC Resolution 2.2.3., 5.1., 6.2., 6.3., 6.4., 6.6., ACC Resolution 2.2.2., 5.1., 6.2., 6.3., 6.4., 6.6., Law 1, 52, 56, 63-A, 83, 108, 111, 121, 135, 135-B, LIGIE 1, Chapters 17 and 22, CFF 17-A, 20, 21, Regulations 138, RGCE 1.6.16., 1.6.17., 1.6.19., 2.2.10., Annex 22

56 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 Exemption from complying with articles 14 EEA Agreement, 15 TLCAELC and the ACC for originating goods that are introduced under a tariff deferral program

1.6.16. For the purposes of Chapters 6 of the Decision Resolution, 6 of the TLCAELC Resolution and 6 of the ACC Resolution, as well as rules 1.6.11., fraction I, subsection c), 1.6.13., 1.6.15., 1.6.17., 4.3.13., fraction II, 4.3.15., 4.5.31., fraction II, and 7.3.3., fraction VII, what is stated in articles 14 of Annex III of the Decision and 15 of Annex I of the TLCAELC will not be applicable to a good that is originating in accordance with the Decision, the TLCAELC or the ACC, that is introduced under a tariff deferral program that is used as material in the manufacture of products originating from Mexico, subsequently returned to any Member State of the Community or of the EFTA, to the Principality of Andorra, to the Republic of San Marino or to the United Kingdom, provided that the following is complied with:

I. That the good complies with the origin rule established in the Decision, the TLCAELC or the ACC, as applicable, at the time of its entry into national territory;
II. That it is declared at the tariff fraction level, that the good qualifies as originating in accordance with the Decision, the TLCAELC or the ACC, as applicable, noting in the customs entry the keys corresponding to the country of origin, in accordance with appendix 4, contained in Annex 22;
III. That a valid origin proof covering the good is available, and
IV. Regarding goods introduced under a tariff refund program, the preferential tariff of the Decision, the TLCAELC or the ACC, as the case may be, must be applied.
When at the moment when the circumstances referred to in article 56, fraction I of the Law have occurred, any of the conditions established in this rule are not complied with, the goods must be considered as non-originating for the purposes of Chapters 6 of the Decision Resolution, 6 of the TLCAELC Resolution or 6 of the ACC Resolution, as well as rules 1.6.11., fraction I, subsection c), 1.6.13., 1.6.15., 1.6.17., 4.3.13., fraction II, 4.3.15., 4.5.31., fraction II and 7.3.3., fraction VII. Notwithstanding the foregoing, if within a period not exceeding one year, counted from the date of introduction of the goods under a tariff deferral program, this rule is complied with, the goods may be considered as originating and the refund or compensation of the IGI amount corresponding may be requested, in the terms of rules 2.2.3., of the Decision Resolution, 2.2.3., of the TLCAELC Resolution and 2.2.2., of the ACC Resolution, provided that the procedure is carried out within a period not exceeding one year counted from the date on which the return was carried out. Law 56, Decision Resolution 2.2.3., Annex III, article 14, Chapter 6, TLCAELC Resolution 2.2.3., Annex I, article 15, Chapter 6, ACC Resolution 2.2.2., Chapter 6, RGCE 1.6.11., 1.6.13., 1.6.15., 1.6.17., 4.3.13., 4.3.15., 4.5.31., 7.3.3., Annex 22

Payment of tariff by companies with IMMEX Program in virtual operations

1.6.17. For the purposes of articles 105 and 135-D of the Law, companies with an IMMEX Program or persons who have authorization to assign goods to the strategic supervised enclosure customs regime that transfer the temporarily imported goods or assigned to the strategic supervised enclosure customs regime, as applicable, to other companies with an IMMEX Program, ECEX or persons who have authorization to assign goods to the strategic supervised enclosure customs regime, even when the transfer is carried out between companies with an IMMEX Program or persons who have authorization to assign goods to the strategic supervised enclosure customs regime, located in the border region or fringe and those located in the rest of national territory and vice versa, must process the corresponding customs entries in the terms of rule 4.3.21. and may opt to process consolidated customs entries in the terms of said rule.
For the purposes of the previous paragraph and articles 63-A of the Law and 14 of the IMMEX Decree, when processing the customs entry covering the virtual return, the IGI corresponding to the non-T-MEC originating goods, of the Decision, the TLCAELC or the ACC, as the case may be, temporarily imported or assigned to the strategic supervised enclosure customs regime, as applicable, must be determined and paid, in accordance with their tariff classification.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 57

The foregoing may be applied in the proportion determined in accordance with Rule 21 of the T-MEC Resolution, Rule 6.9 of the Decision Resolution, Rule 6.9 of the TLCAELC Resolution, or Rule 6.9 of the ACC Resolution, as applicable.

The provisions of this rule shall apply regardless of whether the company with an IMMEX Program or the person authorized to assign goods to the strategic supervised precinct customs regime that receives the goods returns them directly or transfers them to another company with an IMMEX Program or a person authorized to assign goods to the strategic supervised precinct customs regime.

The provisions of this rule shall not apply in the following cases:

I. When a company with an IMMEX Program in the services modality or a person authorized to assign goods to the strategic supervised precinct customs regime transfers temporarily imported goods or goods assigned to the strategic supervised precinct customs regime to a company with an IMMEX Program or a person authorized to assign goods to the strategic supervised precinct customs regime, provided that the goods are transferred in the same condition in which they were temporarily imported or assigned to the strategic supervised precinct customs regime and the entries covering the return and the temporary importation or introduction to the strategic supervised precinct customs regime, virtual entries, in which the General Import Tax (IGI) is determined, are processed on the same date; for the determination of the IGI, the following may be applied:

a) The company or person making the transfer may apply the preferential tariff rate corresponding in accordance with the free trade agreements of which the Mexican State is a Party and which are in force, in accordance with Article 14, fraction II of the IMMEX Decree, provided that it has the certificate of origin or the respective certificate of origin and complies with the other requirements set forth in said agreements. In this case, the company or person making the transfer shall be responsible for the determination of the IGI that it has made and, if applicable, for the payment of the differences and accessories arising from such determination. The company with an IMMEX Program or person authorized to assign goods to the strategic supervised precinct customs regime that receives the goods shall be responsible for the payment of the IGI for the transferred goods, up to the amount determined in the entries.

b) The company or person receiving the transferred goods may consider them as originating in accordance with the T-MEC, for the purposes of Rules 6 and 19 of the T-MEC Resolution, provided that the company or person transferring the goods has complied with Rule 18 of the T-MEC Resolution and in the entries covering the return and the temporary importation or introduction to the strategic supervised precinct customs regime, virtual entries, it is declared at the tariff fraction level that they qualify as originating. In this case, the company making the transfer shall be responsible for the determination of the origin of the goods in accordance with the T-MEC, for the IGI that it has made and, if applicable, for the payment of the differences and accessories arising from such determination. The company with an IMMEX Program or person authorized to assign goods to the strategic supervised precinct customs regime that receives the goods shall be responsible for the payment of the IGI for the transferred goods, up to the amount determined in the entries covering the return and the virtual temporary importation.

c) The company or person receiving the transferred goods may consider them as originating in accordance with the Decision, the TLCAELC, or the ACC, as applicable, for the purposes of Rule 6.7 of the Decision Resolution, Rule 6.7 of the TLCAELC Resolution, or Rule 6.7 of the ACC Resolution, provided that the company or person transferring the goods has complied with Rule 1.6.16 and in the entries covering the return and the temporary importation or introduction to the strategic supervised precinct customs regime, virtual entries, it is declared at the tariff fraction level that they qualify as originating. In this case, the company or person making the transfer shall be responsible for the determination of the origin of the goods in accordance with the Decision, the TLCAELC, or the ACC, as applicable, for the IGI that it has determined and, if applicable, for the payment of the differences and accessories arising from such determination. The company with an IMMEX Program or person authorized to assign goods to the strategic supervised precinct customs regime that receives the goods shall be responsible for the payment of the IGI for the transferred goods, up to the amount determined in the entries covering the return and the virtual temporary importation.

d) The company or person receiving the transferred goods may apply the preferential tariff rate corresponding in accordance with the free trade agreements of which the Mexican State is a Party and which are in force, when it has the certificate of origin or the respective certificate of origin and complies with the other requirements set forth in said agreements, being able to also consider that the transferred goods are originating in accordance with the T-MEC, when it complies with Rule 18 of the T-MEC Resolution, the Decision, the TLCAELC, or the ACC, when Rule 1.6.16 is complied with, as applicable, without in these cases it being necessary to determine the IGI of said goods in the entries covering the return and the temporary importation or the introduction to the strategic supervised precinct customs regime, virtual entries.

A document must be attached to the entry covering the virtual return, in which the company with an IMMEX Program or person authorized to assign goods to the strategic supervised precinct customs regime that receives the goods undertakes to effect the determination and payment of the IGI in accordance with Rules 6 of the T-MEC Resolution, 6.3 of the Decision Resolution, 6.3 of the TLCAELC Resolution, or 6.3 of the ACC Resolution, as applicable, considering the IGI corresponding to the transferred goods, for the purposes of Rules 6, fraction I and 19 of the T-MEC Resolution, 6.3 and 6.7 of the Decision Resolution, 6.3 and 6.7 of the TLCAELC Resolution, or 6.3 and 6.7 of the ACC Resolution, as applicable.

e) The company or person receiving the transferred goods may apply the rate corresponding in accordance with the PROSEC when it has the registration to operate said programs. In these cases, it shall not be necessary to determine the IGI of the transferred goods in the entries covering the return and the temporary importation or the introduction to the strategic supervised precinct customs regime, virtual entries, and the company with an IMMEX Program or person authorized to assign goods to the strategic supervised precinct customs regime that receives the goods shall be responsible for the determination and payment of the IGI.

The company with an IMMEX Program or person authorized to assign goods to the strategic supervised precinct customs regime may transfer, in accordance with this fraction, to another company with an IMMEX Program or a person authorized to assign goods to the strategic supervised precinct customs regime, the temporarily imported goods or goods assigned to the strategic supervised precinct customs regime, when said goods are in the same condition in which they were temporarily imported or assigned to the strategic supervised precinct customs regime, in accordance with Rules 17 of the T-MEC Resolution, 6.6 of the Decision Resolution, 6.6 of the TLCAELC Resolution, or 6.6 of the ACC Resolution, as applicable, provided that the tariff classification of the temporarily imported goods or goods assigned to the strategic supervised precinct customs regime is the same as the tariff classification of the goods being transferred. When the tariff classification of the transferred goods is different from that corresponding to the temporarily imported goods or goods assigned to the strategic supervised precinct customs regime, the IGI corresponding to the non-originating inputs must be determined, in accordance with Rule 1.6.13.

58 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024

transfer shall be responsible for the determination of the origin of the goods in accordance with the Decision, the TLCAELC, or the ACC, as applicable, for the IGI that it has determined and, if applicable, for the payment of the differences and accessories arising from such determination. The company with an IMMEX Program or person authorized to assign goods to the strategic supervised precinct customs regime that receives the goods shall be responsible for the payment of the IGI for the transferred goods, up to the amount determined in the entries covering the return and the virtual temporary importation.

II. For the purposes of Article 8, second paragraph of the IMMEX Decree, when a company in the terminal automotive industry or vehicle manufacturing for road transport transfers goods introduced to the fiscal deposit customs regime to a company with an IMMEX Program, provided that the goods are transferred in the same condition in which they were introduced to the fiscal deposit customs regime and virtual entries for return and importation are processed to cover the transfer and said goods are subsequently transferred by the company with an IMMEX Program to the terminal automotive industry or vehicle manufacturing company that made the transfer, it shall not be obligated to make the payment referred to in the second paragraph of this rule.

III. When it concerns the goods referred to in Article 108, fraction III of the Law and Article 4, fraction III of the IMMEX Decree.

Law 63-A, 105, 108, 135-D, IMMEX Decree 4, 8, 14, T-MEC Resolution 6, 17, 18, 19, 21, Decision Resolution 6.3, 6.6, 6.7, 6.9, TLCAELC Resolution 6.3, 6.6, 6.7, 6.9, ACC Resolution 6.3, 6.6, 6.7, 6.9, RGCE 1.6.13, 1.6.16, 4.3.21.

Return of the compensations indicated in Article 16 of the Law

1.6.18. For the purposes of Article 16 of the Law, the concentrations of compensations made in the TESOFE that require being returned, the authorization to the TESOFE for the return of said private resources, when these have not been transferred to Trust No. 80386, shall be granted by the General Administration of Resources and Services of the SAT, who will indicate the amount and bank account number of the Trust for such effect.

Law 16, CFF 2, 3

Document to request the compensation of balances in favor

1.6.19. For the purposes of Article 138, last paragraph, fractions I and IV of the Regulations, importers or exporters who wish to compensate balances in their favor must attach to the entry a copy of format B1 Notice of compensation of contributions and benefits for foreign trade, contained in Annex 1.

Regulation 138, RGCE 1.2.1, Annex 1

Request for cancellation of the customs guarantee account

1.6.20. For the purposes of Rules 1.6.21 and 1.6.29, the request for cancellation of the guarantee must contain the following information:

I. Name or corporate name of the credit institution or brokerage house.
II. Folio number and date of issuance of the contract and of the deposit or guarantee certificate.
III. Name, corporate name or corporate name and RFC key of the taxpayer.
IV. In the case of imports of goods subject to estimated prices, number and date of the import entry.
V. In the case of substitution of seizure, number and date of the authorization letter for the release of the guarantee.
VI. Number and date of the authorization letter for the release of the guarantee, issued by the competent authority in accordance with Rule 1.6.29, when the customs authority has presented notice of the start of its verification powers.

The foregoing without prejudice to the other requirements established by the corresponding credit institution or brokerage house.

Law 86-A, 144, RGCE 1.6.21, 1.6.29.

Release of guarantee for precautionary seizure of goods

1.6.21. For the purposes of Article 154, second paragraph of the Law, the release of the guarantee granted by reason of the substitution of the precautionary seizure of the goods shall proceed by means of a definitive absolving resolution issued by the competent authority.

To request the cancellation of the guarantee, the release of the guarantee request must be presented before the corresponding credit institution or brokerage house, together with the deposit or guarantee certificate and the letter issued by the authority referred to in the preceding paragraph, in which the release of the guarantee is authorized.

Law 86-A, 151, 154, RGCE 1.6.20.

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Offices authorized for payment of contributions and compensatory quotas

1.6.22. For the purposes of Article 83, first paragraph of the Law, the presentation of entries, declarations, and notices regarding contributions and, if applicable, compensatory quotas that must be paid in foreign trade matters shall be made in the authorized offices indicated below:

I. Regarding entries and declarations regarding VAT, IEPS, DTA, ISAN, and, if applicable, compensatory quotas, caused by the importation or exportation of goods, which must be paid jointly with the IGI or the general export tax, inclusive when the latter are not caused, or when it concerns declarations whose presentation has been required:

a) Before the credit institutions authorized for the collection of contributions to foreign trade, in accordance with what is established in Rule 1.6.2, when said contributions and, if applicable, compensatory quotas, are paid before the automated selection mechanism is activated, as well as when it concerns rectifications.

b) In the offices of the authorized credit institutions, which are located in the jurisdiction of the ADSC corresponding to the fiscal domicile of the importer or exporter.

II. Regarding operations in which the goods are assigned to the fiscal deposit regime, the authorized general warehouses shall pay the contributions and, if applicable, the compensatory quotas indicated in the previous fraction, the day following that on which they receive the payment, in accordance with what is established in Rule 1.6.2, through the credit institutions authorized for the collection of contributions to foreign trade, indicated in subsection a) of the previous fraction, in whose territorial jurisdiction the domicile of the general warehouse or the authorized warehouse storing the goods is located, presenting each of the entries for the withdrawal of goods, with the checks, the authorization for charge to account or other payment means that the taxpayer had provided, as well as the other documents that, if applicable, are required.

General warehouses may also pay contributions and compensatory quotas on behalf of the importer, in which case they may opt to issue a check or authorize a charge to account for each of the entries in question or issue a single check or authorize a single charge to account to group several entries, provided that in this case a list is attached and informed through a report, in which the corresponding customs office, the date of payment, and the numbers of the withdrawal entries are indicated, as well as the amounts of the contributions and, if applicable, the compensatory quotas to be paid for each of them with the mentioned check or the mentioned authorization for charge to account.

The checks referred to in this fraction must comply with what is indicated in Rule 1.6.2, must be made out to the TESOFE and be from the account of the taxpayer or the general warehouse making the payment, complying for such effect with the requirements of Article 14 of the CFF Regulations.

Law 83, 120, CFF 21, CFF Regulations 14, RGCE 1.6.2.

Issuance of CFDI for the prevalidation of temporary imports of trailers

1.6.23. For the purposes of Article 16-B of the Law, for the remuneration they receive for the provision of electronic data processing services and related services necessary to carry out the control of the temporary importation of trailers, semi-trailers, and container carriers, the authorized companies must issue the CFDI that complies with the requirements of Article 29-A of the CFF, expressly and separately transferring the VAT caused by the remuneration.

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Said companies must make the payment through the electronic e5cinco scheme, within the first twelve days of the month following that corresponding to the payment of the benefit referred to in Article 16-B of the Law, for the total of the D8 formats Temporary Import Entry for Trailers, Semi-trailers, and Container Carriers, contained in Annex 1, that have effectively been presented before the customs authority for clearance, that they have transmitted, validated, and printed in the month corresponding to the payment. The VAT caused by the benefit must be paid in accordance with what is established in the RMF and in accordance with the Law on the matter.

Law 16-B, 106, CFF 29-A, 109-VIII, RGCE 1.2.1, 1.1.4, Annex 1

Fiscal receipts in first-hand sales

1.6.24. For the purposes of Article 29-A, fraction VIII, subsection a) of the CFF, taxpayers who exclusively carry out operations with the general public shall be obligated to comply with the requirements indicated in said subsection, only when they carry out first-hand sales of imported goods that can be individually identified.

Goods are considered to be individually identifiable when they bear a serial number.

When the goods cannot be individually identified, it shall be sufficient that the legend Imported Goods is noted in the fiscal receipt covering the alienation.

Law 146, CFF 29-A

Authorization and renewal to operate customs accounts or customs guarantee accounts

1.6.25. For the purposes of Articles 84-A and 86 of the Law, credit institutions or brokerage houses may request authorization or, if applicable, renewal to operate customs accounts or customs guarantee accounts, in accordance with procedure form 24/LA Authorization and renewal to operate customs accounts or customs guarantee accounts, contained in Annex 2.

The credit institutions or brokerage houses authorized to operate the customs accounts or customs guarantee accounts referred to in Articles 86 and 86-A of the Law shall be made known on the SAT Portal.

Law 84-A, 86, 86-A, 87, RGCE 1.2.2, Annex 2

Guarantees of fiscal interest equivalent to deposits in customs guarantee accounts

1.6.26. For the purposes of Article 154, second paragraph of the Law, forms of financial guarantee equivalent to deposits in customs guarantee accounts are considered to be irrevocable contingent credit lines, as well as the referenced account (referenced deposit), which are granted by credit institutions in favor of the TESOFE or by means of a trust.

Regarding Article 86 of the Law, the payment of taxes and, if applicable, compensatory quotas in customs accounts may be made by means of cash deposits or in the trust.

Authorized credit institutions or brokerage houses must comply with what is established in the Law, its Regulations, and observe what is indicated in the operating instructions for customs accounts and customs guarantee accounts that will be made known on the SAT Portal. In case of non-compliance, the customs authority will apply the corresponding fine for each of them, in accordance with the Law.

For the purposes of Article 87, fraction I of the Law, the semi-annual declaration referred to in said provision must be presented by means of a free-form document in the official office of the ACNCE and the DGIA.

When possible inconsistencies related to this are detected, the ACNCE will require the authorized credit institution or brokerage house to manifest what is appropriate for its rights and provide the documentation and information it considers pertinent to disprove the facts that led the authority to notify it, so that within a period of ten days counted from when the notification takes effect, it makes the corresponding clarification.

For the purposes of the cancellation of the registration, what is indicated in Article 144-A of the Law shall apply.

Law 86, 87, 154

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Transfer of customs accounts to the TESOFE

1.6.27. For the purposes of Articles 86 and 87, fractions II and III of the Law, credit institutions or brokerage houses that have authorization to open customs accounts or guarantee customs accounts must transfer the deposited amounts plus their yields, settle the guaranteed amounts through a contingent credit line, or transfer the trust's equity amount to the account designated by the TESOFE, in accordance with the following:

I. For the purposes of Article 154, second paragraph of the Law, no later than the second business day following the day on which the competent authority informs them that a final resolution has been issued in which omitted tax credits are determined.

II. Regarding the deposit made in accordance with Article 86 of the Law, no later than the second business day following the day on which the importer has given notice that they will not return the merchandise abroad.

III. Regarding the guarantees granted in accordance with Article 86-A of the Law, when the taxpayer does not withdraw from the credit institution or brokerage house the deposits in the guarantee customs account upon expiration of the term referred to in Article Fourth of the Estimated Prices Resolution. The deposits with their yields will be transferred to the TESOFE, in accordance with what is established in Article Fifth of the aforementioned Resolution.

Authorized credit institutions or brokerage houses must notify the TESOFE and the DGOA, DGIA, DGR of the transfers made in accordance with this rule, specifying the data indicated in rule 1.6.28., in the terms established in the operational guideline issued by the SAT.

Law 86, 86-A, 87, 154, Estimated Prices Resolution 4, RGCE 1.6.28.

Data that must be contained in deposit or guarantee certificates

1.6.28. For the purposes of Articles 84-A and 86 of the Law, deposit or guarantee certificates may be issued in triplicate printed form or electronically and contain the following data:

I. Name or corporate name of the credit institution or brokerage house managing the account.

II. Contract number.

III. Folio number and date of issuance of the deposit or guarantee certificate.

IV. Name, corporate name or reason, and RFC key of the importer, if applicable.

V. Total amount in numbers and letters that backs the certificate.

VI. Number of the entry permit to which the guarantee will apply, as well as the name of the customs office through which the operation will be carried out.

VII. The type of customs operation, indicating the applicable legal provision.

VIII. The type of guarantee granted in accordance with rule 1.6.26.

IX. Those others established in the operational guideline issued by the SAT and in the respective authorization.

In the case of issuance in triplicate, the first copy of the certificate will be for the importer, the second will be attached in original to the corresponding entry permit for customs, and the third for the issuing institution. The presentation of the certificates will be carried out in accordance with the Operational Guideline for customs accounts, guarantee customs accounts, and guarantee customs accounts for substitution of precautionary seizure, which will be made known on the ANAM Portal.

In the case of certificates issued for the purposes of Article 154, second paragraph of the Law, additionally the number and date of the respective entry permit must be indicated, as well as the number of the PAMA initiation act.

Law 84-A, 86, 154, RGCE 1.6.26.

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Obligation to declare in the entry permit the key of the deposit or guarantee certificate for estimated price operations

1.6.29. For the purposes of Articles 36-A, fraction I, subsection e) and 86-A, fraction I of the Law, the customs broker, customs attorney, customs agency, or the importer must indicate in the import entry permit the key corresponding in accordance with Appendix 8, contained in Annex 22, and the data of the deposit or guarantee certificate backing the operation in the terms of rule 1.6.28.

Regarding the importation of merchandise subject to an estimated price and the value declared in the entry permit is equal to or greater than said price, the corresponding key will be noted in the entry permit in accordance with Appendix 8, contained in Annex 22.

To request the cancellation of the guarantee granted in terms of Article 86-A, fraction I of the Law, the importer may present before the credit institution or brokerage house issuing the certificate, a copy of the import entry permit attaching either the copy of the deposit or guarantee certificate intended for the importer or the printout of the certificate issued electronically, provided that the customs authority has not notified the credit institution or brokerage house of the initiation of the exercise of its verification powers.

The release or cancellation of the guarantee, in no case, will be understood as a resolution in favor of the importer and will proceed in the terms of this Resolution, without prejudice to the fact that the authority may subsequently exercise its verification powers.

When the competent customs authority notifies the authorized credit institution or brokerage house of the initiation of the exercise of its verification powers regarding the importation of the merchandise backed by the deposit or guarantee certificate, the cancellation of the guarantee will not proceed until it is authorized. For such purposes, when the customs authority resolves the corresponding procedure in an absolving manner, it must issue to the individual an official letter authorizing the release of the guarantee, which the interested party must attach to their request for cancellation of the guarantee.

It will not be required to provide a guarantee in the terms of Articles 84-A and 86-A, fraction I of the Law, in the definitive imports listed below, and the corresponding key will be noted in the entry permit in accordance with Appendix 8, contained in Annex 22:

I. Those carried out in accordance with Articles 61, fractions III, IV, VI, VII, VIII, IX, X, XI, XII, XIV, XV, and XVII, and 62 of the Law.

II. Those carried out by Courier and Package Companies, whose value does not exceed an amount equivalent in national or foreign currency to 1,000 (one thousand) dollars of the United States of America.

III. Operations carried out by passengers, other than their luggage and franchise, using the D7 Payment of Foreign Trade Contributions format (Spanish, English, and French), contained in Annex 1 or FCF Format for payment of federal contributions, contained in Annex 1 Official Fiscal Forms of the RMF.

IV. Those carried out by companies dedicated to the dismantling of used motor vehicles, under the Decree of the Border Strip or Border Region, provided they have the registration of the SE and record in the entry permit the keys corresponding in accordance with Appendices 2 and 8, contained in Annex 22.

V. Those exempt from the payment of the IGI in accordance with trade agreements or free trade treaties of which the Mexican State is a Party and which are in force.

What is stated in the preceding paragraph will not be applicable when, due to the importation of the same, payment of compensatory duties or IEPS is required in the terms of the corresponding Law, or when it concerns re-exportation from the border strip or border region to the rest of the national territory.

Law 36-A, 61, 62, 84-A, 86-A, 158, 162, 184, 185, RGCE 1.2.1., 1.6.28., Annexes 1 and 22, RMF Annex 1

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Customs account for importation of merchandise with return abroad in the same state

1.6.30. For the purposes of Article 86 of the Law, the customs broker, customs attorney, customs agency, importer, or exporter must indicate in the import entry permit and, if applicable, in the export entry permit, the key corresponding in accordance with Appendix 2, contained in Annex 22, and the data of the deposit certificate backing the operation in the terms of rule 1.6.28.

For the purposes of Articles 134, fraction III and 135, fraction III and second paragraph of the Regulation, the export entry permit must attach the D5 Declaration for Movement in Customs Account of Goods, Imported to Return in the Same State in accordance with Art. 86 of the L.A., contained in Annex 1, which must contain the data of the amounts to be recovered by the importer, the yields generated, and the amount that must be transferred to the TESOFE, and be presented in original with a copy of the corresponding import entry permit, to the credit institution or brokerage house, so that the amounts stated in such declaration are credited to the importer's account.

The export entry permit must contain sufficient information to identify the type of account of the deposit certificate, the guarantee key, the Issuing Institution, the contract number, the folio of the certificate, the total amount to be recovered without yields, and the date of the certificate, in accordance with Annex 22.

When a supplementary declaration for movement in customs account is presented, a copy of the original declaration being rectified and of the export entry permit to which it corresponds must be attached to it.

For the purposes of the extension referred to in the first paragraph of Article 86 of the Law, importers must present, via free writing, and before the expiration of the one-year term, the extension notice before the credit institution or brokerage house where the customs account was opened, copying the ANAM.

In the case where the taxpayer will not export the imported merchandise in accordance with Article 86 of the Law, they must present, via free writing, the notice of non-exportation before the credit institution or brokerage house where the customs account was opened, copying the ANAM and specifying the amount of the contributions and, if applicable, compensatory duties, corresponding to the merchandise that will not be exported, so that they are transferred to the TESOFE account, plus their yields.

Likewise, a copy of the import entry permit and of the deposit certificate in the customs account must be attached.

Authorized credit institutions or brokerage houses must send monthly, on magnetic media, the information of the extension and non-exportation notices to the ANAM, in the terms of the operational guideline issued by the SAT.

Law 86, Regulation 134, 135, RGCE 1.2.1., 1.2.2., 1.6.28., Annexes 1 and 22

Transfer of machinery and equipment with customs account

1.6.31. For the purposes of Articles 86 of the Law, 134 and 135 of the Regulation, and rule 1.6.30., persons who have imported machinery or equipment via payment in a customs account, whose term is still valid, may consider them as exported when they transfer them to residents in the country in the same state in which they were imported, for their importation via payment in a customs account, provided that the following is complied with:

I. They present before the automated selection mechanism, the entry permits with the key corresponding in accordance with Appendix 2, contained in Annex 22, that back the virtual export operations in the name of the company making the transfer and the importation via payment in a customs account in the name of the company receiving said merchandise, without the physical presentation of the same being required. The export and import entry permits referred to in this paragraph must be presented at the same customs office.

For the purposes of the preceding paragraph, the virtual import entry permit must be presented before the automated selection mechanism on the day the merchandise transfer is made, and the entry permit backing the virtual export may be presented before the automated selection mechanism no later than the day following the day on which the virtual import entry permit was presented before the automated selection mechanism.

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II. In the entry permit backing the export, the RFC key of the company receiving the merchandise will be recorded, and the fields will be transmitted in accordance with the Descargos block, contained in Annex 22, referring to the number, date, and key of the paid and modulated entry permit backing the virtual import of the transferred merchandise, attaching the D5 Declaration for Movement in Customs Account of Goods, Imported to Return in the Same State in accordance with Art. 86 of the L.A., contained in Annex 1, which must be presented in original with a copy of the corresponding import entry permit, to the credit institution or brokerage house, so that the amounts stated in such declaration are credited to the importer's account.

III. In the virtual import entry permit, the RFC key of the company transferring the merchandise will be recorded, and the data of the deposit certificate backing the operation in the terms of rules 1.6.28. and 1.6.30., attaching the copy of the certificate corresponding to customs. In both entry permits, the key corresponding in accordance with Appendix 8, contained in Annex 22, must be indicated in the identifiers block.

When the entry permits are not presented within the term established in the second paragraph of fraction I of this rule, the data referred to in the preceding paragraph are not transmitted, or there are differences between the merchandise stated in the entry permit backing the virtual export and the one backing the virtual import, the merchandise described in the export entry permit will be considered as not exported, and the company that made the transfer will be responsible for the payment of the contributions and their accessories.

Law 86, Regulation 134, 135, RGCE 1.2.1., 1.6.28., 1.6.30., Annexes 1 and 22

Obligation to guarantee difference of IGI for ALADI

1.6.32. For the purposes of the Partial Scope Agreements or their Modifying Protocols, signed by Mexico within the framework of ALADI, persons who import merchandise under said Agreements and who have a certificate issued by the SE stating that the Partial Scope Agreement has been negotiated and its publication is pending, will guarantee only the differences of the tax resulting between the amount that would have to be covered in the terms of the TIGIE and that of the negotiated percentage preference, through a bond issued in accordance with Article 141, fraction III of the CFF.

This guarantee may be cancelled when the entry into force of the Agreement is prior to the date on which payment should have been made.

Regarding IVA, ISAN, and IEPS, one may not opt for granting the guarantee indicated in the first paragraph of this rule, and in all cases the payment of the aforementioned taxes must be made.

CFF 141

Trust for counterpayments of Article 16 of the Law

1.6.33. For the purposes of Articles 16, penultimate and last paragraphs of the Law, and 1st, third paragraph, and 49 of the LFD, the following must be observed:

I. Persons carrying out customs operations will pay, in terms of Article 16 of the Law, the counterpayments established therein and the DTA that arises for each operation.

The counterpayments for the services referred to in said Article 16, including the corresponding IVA, in accordance with Articles 1st and 14 of the IVA Law, will be 92% of said DTA.

As stated in Article 16 of the Law, persons carrying out customs operations will credit in the same act the amount of the counterpayments referred to in said provision and the corresponding IVA, against the DTA caused. For this, they will comply with the following:

a) They will calculate the DTA corresponding to each entry permit, in accordance with what is established by the LFD.

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b) They will apply the percentage referred to in the second paragraph of this fraction, in order to obtain the amount of the counterpayments they are obligated to pay and the corresponding IVA.

c) They will credit against the caused DTA the amount of the counterpayments and the corresponding IVA, for which they must decrease from said DTA, the amount of these last two concepts.

d) To the quantity obtained, they will add the amount of the counterpayments and the corresponding IVA.

e) The result thus obtained will be the amount that must be entered in the authorized format of the entry permit in the DTA field.

The quantity resulting from applying the percentage corresponding to the counterpayments established in Article 16 of the Law referred to in the second paragraph of this fraction, will be considered as payment made for the counterpayment of the services contemplated in said article and the IVA transferred.

II. The offices of credit institutions, authorized for the collection of foreign trade contributions, will concentrate to the TESOFE all resources received by foreign trade operations, including the resources referred to in fraction I of this rule, in accordance with what is stated in the respective operational guideline.

III. The SAT will reconcile the information relative to the concentrated resources in accordance with the fraction above in accordance with the respective operational guideline and will communicate to the TESOFE the amount, application accounting account, and bank account number designated by Nacional Financiera, S.N.C., fiduciary of Public Trust number 80386. Once the above is done, the TESOFE will transfer the trust resources in it, corresponding to the counterpayments referred to in this rule.

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

Payment of contributions for services of Article 16 of the Law

1.6.34. For the purposes of rule 1.6.33., the determined percentages must be sufficient to establish a provision for the payment of contributions resulting from the collection of the counterpayment made by the providers of the services referred to in Article 16 of the Law.

Once the payment of the corresponding contributions is made, and in the case of an excess of the provision at the end of the fiscal year, the same may be delivered to the TESOFE.

Law 16, 80, RGCE 1.6.33.

Taxable base in temporary imports

1.6.35. For the purposes of Articles 27, second paragraph of the IVA Law and 14, second paragraph of the IEPS Law, for the calculation of IVA and IEPS, when it concerns goods destined to the customs regimes of temporary import for manufacture, transformation, or repair in maquila or export programs; fiscal deposit to undergo the process of assembly and manufacturing of vehicles; manufacture, transformation, or repair in a supervised facility, and strategic supervised facility, the applicable rates or tariffs of the contributions and revenues corresponding to operations subject to the definitive import regime must be observed.

Law 64, IVA Law 27, 28, 28-A, IEPS Law 14, 15, 15-A, 16

Chapter 1.7. Security Means

Official sealing of merchandise in transshipment

1.7.1. For the purposes of Articles 13 of the Law and 44 first paragraph of the Regulation, the procedure for the transshipment of merchandise must be subject to the terms and conditions, for the control and security of the maneuvers, established in the guidelines issued for such effect by the ANAM, which will be made known on the ANAM Portal.

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The goods subject to transshipment must be marked by the transport company using the official E1 Gummed format for internal transit control by air, contained in Annex 1, in accordance with Article 44, fraction III of the Regulation.
Ley 13, Reglamento 44, RGCE 1.2.1., Anexo 1

Obligation to use gummed seals in passenger, cargo, and baggage air transport

1.7.2. For the purposes of Article 248 of the Regulation, companies providing air transport services for passengers and cargo on international flights must adhere a gummed seal before entering national territory to the air cargo and baggage coming from abroad. Regarding baggage carried by passengers on board, except for briefcases or handbags, the gummed seal must be adhered to when it concerns flights that have stops in national territory, whether to perform cargo loading or unloading maneuvers or passenger boarding or disembarkation that have as their destination another point in the country.
Reglamento 248

Operations exempt from the use of locks

1.7.3. For the purposes of Articles 59-B, fraction V, 160, fraction X, and 167-F, fraction VII of the Law, the use of locks will not be required in the following cases:

I. When the goods are destined to remain in the border strip or region in question.
II. If the dimensions or characteristics of the goods do not allow them to be transported in a vehicle with a closed cargo compartment.
III. If the goods in question may suffer damage or deterioration by being transported in a closed vehicle.
IV. If the cargo compartment of the vehicle in question is not susceptible to being kept closed by using the lock, such as pickup trucks, flatbeds, stake trucks, vans, or automobiles.
V. If the goods are to be subjected to consolidation maneuvers in the border strip or region.
VI. Regarding goods destined for the customs regimes of definitive or temporary import, processed in inland or maritime or air traffic customs offices, or those destined for the export regime processed in maritime or air traffic customs offices.
VII. Regarding customs regimes of definitive or temporary import of goods that are cleared by rail, as well as internal transit to import, international transit, or goods destined for the tax deposit regime that are transported in containers on double-stack rail equipment, which is conditioned to load single or double stack, without prejudice to what is established in rule 1.7.6. Likewise, in internal transit operations to export by rail of companies in the automotive or vehicle manufacturing industry for road transport, when they begin in inland or maritime traffic customs offices.
Ley 59-B, 160, 167-F, Reglamento 248, RGCE 1.7.6.

Authorization and extension to manufacture or import official locks

1.7.4. For the purposes of Article 16-D of the Law, legal entities that intend to manufacture or import official locks must submit an application for authorization or, if applicable, for extension, in accordance with the procedure sheet 25/LA Authorization and extension for the manufacture or import of official locks, contained in Annex 2.

Regarding associations, business chambers, and their confederations that obtain the authorization relative to this rule, they must require users to provide them with the corresponding information through electronic data transmission.

Those who obtain the authorization referred to in this rule must comply with the following:

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I. Prepend to the folio number of the official locks, the identifying key (composed of three letters, as well as the last two digits of the year in which the import or manufacture of them was authorized) that the customs authority assigns when granting the corresponding authorization, as well as register the folio numbers of the locks weekly.
II. Receive from customs brokers, customs agencies, their attorneys, customs representatives, importers or exporters, the payment for the acquisition of the locks, which must be made from the bank account that has been registered in accordance with rule 1.6.3.
III. Deliver the official locks via receipt act only to customs brokers, customs agencies, customs representatives, importers, exporters, or their accredited legal representatives.
IV. Keep a record of the alienations of the official locks that they carry out, which must be presented to the customs authority within the first five days of each month, in accordance with rule 1.2.2., first paragraph, and contain the following data:
a) The name and patent number of the customs broker, or name and authorization of the customs representative or customs agency, importer or exporter, who acquires them. b) The quantity of official locks delivered and their folio number. c) The date of the alienation. d) Number of the interbank transfer or check and registered bank account in terms of rule 1.6.3., with which the payment was made. Ley 16-D, RGCE 1.2.2., 1.6.3., Anexo 2

Obligations when using locks in customs operations

1.7.5. For the purposes of Articles 59-B, fraction V, 160, fraction X, 162, fraction XI, and 167-F, fraction VII of the Law, customs brokers, customs agencies, customs representatives, importers, or exporters who use locks will have the following obligations:

I. Use them only in foreign trade operations that they promote with the patent or authorization they hold. Under no circumstances may these locks be transferred to another customs broker, customs agency, customs representative, importer, or exporter.
II. Keep a record in which they will note the following data:
a) The folio number of each lock they receive and the date of its acquisition. b) The number of the customs declaration with which they cleared the goods with which they used the lock.
III. Place the locks on the vehicles or containers that transport foreign trade goods to maintain closed access to the cargo compartment of the vehicle or container transporting the goods, in the manner described in rule 1.7.6.
IV. Indicate in the corresponding customs declaration the identification numbers (identifying key and folio number) of the locks in accordance with the Locks block, contained in Annex 22, and in the case of operations with consolidated declaration, they must be noted in the consolidated notice without requiring indication in the consolidated declaration.

The provisions in fractions III and IV of this rule will not be applicable in the cases indicated in rule 1.7.3.
Ley 59-B, 160, 162, 167-F, 186, 187, RGCE 1.7.3., 1.7.4., 1.7.6., 1.7.7., Anexo 22

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Placement of locks

1.7.6. For the purposes of Articles 59-B, fraction V, 160, fraction X, and 167-F, fraction VII of the Law, the locks must be placed as follows:

I. Red locks will be used when the goods are destined for the customs regimes of internal or international transit or tax deposit, including when it concerns consolidated operations with other customs regimes in accordance with rule 3.1.24. In the case of operations under the customs regimes of internal transit or tax deposit that begin in maritime, air, or inland traffic customs offices, the locks must be placed before the vehicle presents itself before the automated selection mechanism.
II. Green locks will be used when the goods are destined for customs regimes other than those indicated in the previous fraction.
III. In border customs offices, the locks must be placed before the introduction of the vehicle into national territory. When importing goods that are transported in containers on double-stack rail equipment, which is conditioned to load single or double stack, the locks, seals, or stamps that have been placed by the original shipper may be used, provided that their data appears declared in the customs document covering the goods and coincides with the shipping document from the port of origin, which must be sent digitally to the SEA through the Digital Window.
IV. When the goods are destined for the customs regime of internal transit to export with home delivery clearance, the lock will be placed by the customs broker, customs agency, customs representative, or exporter, before the vehicle begins the trip to the destination customs office.
Ley 59-B, 160, 162, 167-F, RGCE 1.7.4., 1.7.7., 3.1.24.

Authorization or extension to manufacture or import electronic locks

1.7.7. For the purposes of Article 16-D of the Law, legal entities that intend to manufacture or import electronic locks must submit the application for authorization or, if applicable, for extension, in accordance with the procedure sheet 123/LA Authorization and extension for the manufacture or import of electronic locks, contained in Annex 2.

Those who obtain the authorization referred to in this rule must comply with the following:

I. Engrave on the electronic locks the unique and irrepeatable identification data, composed in accordance with the Guidelines that must be observed by those who have authorization to manufacture or import electronic locks, as well as by those who apply for it, issued by the ANAM, which will be made known on the ANAM Portal.
II. The payment for the acquisition of the locks that they receive from customs brokers, customs agencies, their attorneys, customs representatives, importers, or exporters, must be made from the bank account that has been registered in accordance with rule 1.6.3.
III. Keep a record of the alienations of the electronic locks that they carry out and transmit it monthly to the SEA, in accordance with the Guidelines that must be observed by those who have authorization to manufacture or import electronic locks, as well as by those who apply for it, issued by the ANAM, which will be made known on the ANAM Portal. The record must contain the following data:
a) The patent number or authorization of the customs broker, customs representative, customs agency, or the name of the importer or exporter, who acquires them. b) The quantity of locks delivered and the unique and irrepeatable identification data. c) The date of the alienation. d) Number of the interbank transfer or check and registered bank account in terms of rule 1.6.3., with which the payment was made.

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IV. The electronic locks that are imported or manufactured by authorized legal entities must comply with the technical, security, and information transmission requirements that the ANAM issues through the Guidelines that must be observed by those who have authorization to manufacture or import electronic locks, as well as by those who apply for it, which will be made known on the ANAM Portal.
Ley 16-D, Reglamento 248, RGCE 1.2.2., 1.6.3., Anexo 2

Chapter 1.8. Electronic Prevalidation

Authorization and extension to provide electronic prevalidation services

1.8.1. For the purposes of Articles 16-A of the Law and 13 of the Regulation, those interested in providing electronic prevalidation services for data contained in customs declarations must request authorization or, if applicable, the extension, in accordance with the procedure sheet 26/LA Authorization and extension to provide electronic prevalidation services for data contained in customs declarations, contained in Annex 2.

For the purposes of Article 144-A, fraction VI of the Law and of this rule, the customs authority may cancel the corresponding authorization to those who omit compliance with any of the obligations established in rule 1.8.2.

Persons authorized in accordance with this rule may request voluntary cancellation of their authorization via a free-form letter before the DGJA.

The company whose authorization has been cancelled for non-compliance with any of the obligations established in rule 1.8.2., as well as its managers, partners, shareholders, associates, or other persons, regardless of the name by which they are designated, who by their nature form part of the organizational structure and hold such status in accordance with the statutes or legislation under which they are constituted, may not submit a new application for authorization to provide electronic prevalidation services for data contained in customs declarations within a period of three years, counted from the date of cancellation. The foregoing will not be applicable when voluntary cancellation has been requested. Ley 16, 16-A, 144-A, CFF 27, Reglamento 13, RGCE 1.2.2., 1.8.2., Anexo 2

Obligations of those authorized to provide electronic prevalidation services for data contained in customs declarations

1.8.2. For the purposes of Articles 16-A of the Law and 13 of the Regulation, those who obtain authorization to provide electronic prevalidation services for the data recorded in customs declarations must comply with the following:

I. Provide the service uninterruptedly, in the terms indicated in the authorization.
II. Provide online access to users.
III. Prevalidate the customs declarations complying with syntactic, catalog, structural, and normative criteria, prevalidating the information and providing its digital seal on each prevalidated customs declaration, complying with the Technical Guidelines for VOCE-SAAI Records and with the Technical Guidelines for authorized persons to provide their digital seal in the customs declarations they prevalidate, issued by the ANAM, which can be consulted on the ANAM Portal.

The SAT may require authorized persons to include additional criteria at any time.

System adjustments will be made in the terms and conditions indicated in the guidelines referred to in the first paragraph of this fraction.
IV. Provide users with the necessary technical assistance regarding the link for information transmission and prevalidation of customs declarations.
V. Provide the customs authority with all the necessary technical and administrative support to carry out the link of computing means and their maintenance.

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VI. Provide any type of information and documentation when so required by the customs authority, as well as allow the latter access to their offices and facilities to evaluate the provision of the service.

Likewise, allow the customs authority access to their offices and facilities to verify the provision of the service, regarding technologies and information security or any other obligations related to the authorizations, including that related to the infrastructure and technical requirements that must be met to provide the services permanently.

VII. Keep a simultaneous record of operations in accordance with Article 16-A, third paragraph of the Law, which must contain the corresponding data for the customs office, number of customs declaration, date of prevalidation, and patent number or authorization of the customs broker, customs representative, customs agency, importer, or exporter, as applicable.

VIII. Integrate and maintain updated an automated record of the customs brokers and the society they have constituted to facilitate the provision of their services, as well as of the other persons and the customs representatives and their principals, to whom they provide the electronic prevalidation service for data in the terms of fraction I of this rule, which contains the name, trade name, or corporate name, and the RFC key of the taxpayers, the customs brokers, the society they have constituted to facilitate the provision of their services, the customs representatives and their principals, and the CURP, regarding natural persons.

IX. Form a file for each customs broker and society that has been constituted to facilitate the provision of their services in the terms of the Law, as well as for the customs representatives and their principals, with the copy of the tax identification card, proof of address, and copy of official identification.

X. Maintain absolute security and confidentiality of all information, as well as of the documentation used and the systems used, complying with the applicable legislation on the protection of personal data.

Likewise, compliance with the Commitment Letter of confidentiality, reserve, and safeguarding of information and data, established in the Guidelines that must be observed by those who have authorization to provide electronic prevalidation services for data contained in customs declarations and those interested in obtaining it, which the ANAM issues for such effect, which can be consulted on the ANAM Portal, must be met.

XI. Inform the customs authority immediately of any anomaly or irregularity that occurs regarding the provision of the service or in the operations of their users, of which they have knowledge.

XII. Make the annual payment of the right indicated in Article 40, subsection o), and second paragraph of the cited Law, in relation to Annex 19 Updated Amounts of the LFD of the RMF, within the term indicated in Article 4o., fifth paragraph of the LFD.

XIII. For the purposes of rule 3.5.1., fraction II, subsections f) and g), numeral 2, the consultation to confirm that the used vehicle subject to importation is not reported as stolen, damaged, restricted, or prohibited for circulation in the country of origin, in accordance with Article 6 of the Decree on used vehicles, must be carried out with a company that has the registration of companies providing used vehicle background checks granted by the ANAM, referred to in rule 3.5.12.

Those authorized to provide electronic prevalidation services for data contained in customs declarations, in accordance with rule 1.8.1., must make available to the SAT the information referred to in the previous paragraph, for remote real-time consultation, which must have an age not greater than seventy-two hours prior to its importation and be online, which allows knowing the history of the vehicle subject to importation, regarding compliance with applicable provisions in matters of physical-mechanical inspection and emission of gases.

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For the purposes of Article 144-A, fraction VI of the Law and this rule, the ANAM may cancel the authorization referred to in rule 1.8.1., resulting from the reviews conducted for this purpose by the DGIA, against those who fail to comply with what is established in this fraction or detect irregularities.

If, as a result of the review of the vehicle history, the vehicle does not meet the conditions to be imported in accordance with rule 3.5.1., fraction II, subsections f) and g), item 2, the person authorized to provide the services of electronic prevalidation of data, contained in the declaration, must reject the procedure, according to the VIN of the vehicle and deliver to the DGIA immediately and electronically, the B16 format Electronic rejection notice (Rule 1.8.2.), contained in Annex 1, through the SAT Portal.

XIV. Present the corresponding notice in accordance with rule 1.2.2., regarding the update of any data that had been considered for granting the authorization.

XV. Comply with the information security control means indicated in the Guidelines that must be observed by those who have the authorization to provide the services of electronic prevalidation of data, contained in the declarations and those interested in obtaining it, issued by the ANAM, which may be consulted on the ANAM Portal.

Customs brokers, customs agencies, customs attorneys, importers or exporters, and other persons who receive the service must provide the authorized persons with whom they carry out the prevalidation of the declarations they process, the information regarding their full name, denomination or corporate name, patent number or authorization, denomination or corporate name of the society they may have constituted for the provision of their services or of their principal, address where they carry out operations, and the key in the RFC of their own and of the constituted society or of the principal, as well as any modification to this information.

Under no circumstances may the authorized persons provide the service to customs brokers, customs agencies, customs attorneys, importers or exporters, and to other persons who request it, when the name, denomination or corporate name or fiscal address of the taxpayer, of the customs broker, of the society that has constituted for the provision of their services or of the principal of the customs attorney, is false, non-existent or cannot be located.

Regarding general warehouses and Messenger and Package Companies, authorized to provide the services of electronic prevalidation of the data entered in the declarations, they will be obliged to comply with fractions I, III, V, VI, X, XI, XII, XIV and XV, of this rule.

Law 16-A, 36, 144-A, LFD 4, 40, CFF 16-C, Decree on used vehicles 6, Regulation 13, RGCE 1.2.1., 1.2.2., 1.8.1., 3.5.1., 3.5.12., Annex 1, RMF Annex 19

Payment of the benefit by those authorized to provide electronic prevalidation services

1.8.3. For the purposes of Article 16-A, last paragraph of the Law, the payment for the electronic prevalidation of each declaration that, prior to the start of customs clearance, must be made by those who introduce or remove goods from the national territory, will be $310.00 (three hundred ten pesos 00/100 m.n.).

The payment for the concept of electronic prevalidation of data, referred to in Article 16-A, penultimate and last paragraphs of the Law, must be covered through the credit institutions authorized to collect foreign trade contributions, for each prevalidated declaration and which is subsequently presented to the customs authority for clearance.

The distribution and payment of the amount will be carried out in accordance with the following:

I. The amount of $290.00 (two hundred ninety pesos 00/100 m.n.), in terms of the Law and Annex 13 that corresponds to the benefit to the charge of the authorized private party according to the first paragraph of Article 16-A of the Law, together with the corresponding VAT, will be paid in terms of rule 1.6.2., recording separately the amounts corresponding to the benefit and to the VAT in the block called liquidation table, when processing the respective declaration.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 73

II. The amount of $20.00 (twenty pesos 00/100 m.n.), together with the corresponding VAT, will be what the authorized persons receive to provide the service referred to in this rule.

The benefit referred to in Article 16-A of the Law will not be paid for declarations processed with the following declaration keys GC, R1, when the benefit referred to had been paid for the declaration subject to rectification; L1, E1, E2, G1, C3, K2, F3, V3, E3, E4, G2, K3, G6, G7, M3, M4, J4 and T3 of appendix 2, contained in Annex 22, as well as for the rectifications made to them, provided that the key is not rectified to replace it with a key subject to the payment of the benefit. In these cases, the prevalidation service will not be paid either.

What is stated in the previous paragraph will also be applicable regarding rectifications of declarations that had been processed with the declaration keys AA, A7, A8, A9, H4, H5, H6 and H7 of appendix 2, contained in Annex 22, repealed in the First Resolution of Modifications to the General Rules in Matters of Foreign Trade for 2007, published in the DOF on June 27, 2007.

Law 16-A, RGCE 1.6.2., 1.8.1., Annexes 13 and 22

Chapter 1.9. Electronic Transmission of Information

Requirements for procedures through the SEA

1.9.1. For the purposes of Article 6 of the Law, natural and legal persons who carry out procedures through the SEA, will be subject to the following:

I. They must have:

a) The valid and active e.firma certificate of the legal or natural person in question or the digital seal. Legal persons may use the digital seal instead of the e.firma.

b) RFC with active and valid status.

c) Address located in the RFC or in the process of verification by the SAT.

II. To be able to carry out procedures through the SEA, users must register the following:

a) Name, denomination or corporate name of the natural or legal person.

b) Valid and active RFC.

c) Email address to receive notifications, to which notification availability notices related to the procedure will be sent.

Users are responsible for communicating through the SEA any modification to the registered email address.

When, due to the change of name, denomination or corporate name, the key in the user's RFC is modified, a new registration must be made with the SEA.

Legal persons may authorize through the SEA, the persons who will enter the information of their procedures on their behalf. For this purpose, they will manifest their full name, CURP and email address.

Law 2, 6, 36, 36-A, 37, 37-A, Regulation 6

Notice of firearms contained in vessels coming from abroad

1.9.2. For the purposes of Article 7, second paragraph of the Law and 5 of the Regulation, vessels coming from abroad that arrive at a national port, under customs control, without prejudice to the powers and notices that must be provided to authorities other than customs, must provide the customs authorities with a free written document, the information of the firearms that are on board the vessel.

Law 7, Regulation 5, RGCE 1.2.2.

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Exception to transmit information by airline companies

1.9.3. For the purposes of Article 7, first paragraph of the Law and 30 of the Regulation, airline companies that carry out operations outside the itinerary, for purposes other than the transportation of passengers, cargo and mail, will not be obliged to carry out the transmission of the information regarding the crew that carries out these special flights.

Law 7, Regulation 30

Information to be transmitted by airline companies

1.9.4. For the purposes of Articles 7, first paragraph of the Law and 30 of the Regulation, airline companies that transport passengers from abroad to national territory or from national territory to abroad, must electronically transmit to the ANAM, the following information:

I. Information of each passenger:

a) Localizer code of the Passenger Name Record (PNR) registration.

b) Date of reservation/issuance of the ticket.

c) Date(s) of intended travel.

d) Full name of the passenger and, if applicable, of the companions traveling in the same reservation.

e) Available payment/billing information.

f) Travel itinerary for the specific Passenger Name Record (PNR).

g) Shared code information (Passenger Name Record (PNR) codes assigned to the passenger, when the flight is carried out by an airline different from the one that sold the ticket, in accordance with service agreements between airlines).

h) Name of the travel agency/travel agent, if applicable.

i) Additionally, they may transmit the following records:

Available contact information.
Available information on frequent traveler and benefits (e.g. Free tickets, category changes, etc.).
Passenger Name Record (PNR) departure/division information (when the reservation covers 2 or more persons and some of them change route or flight different from the rest of the group, the full name and itinerary must be transmitted for each passenger).
Passenger travel status (includes confirmations and passenger registration).
Ticketing information.
Baggage information sent through the reservation system.
Reserved seat information.
General observations on information about special services required by the passenger, as well as OSI (Other Service Information or Optional Services Instruction), SSR (Special Service Request or Supplemental Service Requests) and SSI (Special Service Information or Special Service Indicated) information.
Any advance passenger information collected Advance Passenger Information (API).
Any historical information on changes to the Passenger Name Record (PNR), regarding the above subsections.

The information listed in this fraction is commonly contained in Passenger Reservation Systems or any substitute system intended to perform analogous functions and will be transmitted at seventy-two hours, with updates at forty-eight, twenty-four and eight hours prior to the takeoff of the aircraft.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 75

II. At the time of flight closure, prior to the takeoff of the aircraft, airline companies that transport passengers from abroad to national territory or from national territory to abroad must electronically transmit, the following information (which is commonly contained in Departure Control Systems, DCS or Departure Control Systems) or any substitute system intended to perform the functions of the first:

a) Localizer code of Passenger Name Record (PNR) reports, included in the passenger data.

b) Airline key.

c) Flight number.

d) Date and time of departure.

e) Date and time of arrival.

f) Origin airport.

g) Destination airport.

h) Assigned seat number.

i) Passenger information.

j) Number of checked bags.

k) Final registration information of each bag.

l) Weight of checked baggage (during the passenger registration process).

m) Destination of checked baggage (during the passenger registration process).

n) Status of checked baggage (during the passenger registration process).

o) Order of baggage in the registration.

The information referred to in this rule must be transmitted in terms of the guidelines that the ANAM establishes for this purpose, which will be made known on the ANAM Portal.

Law 6, 7, Regulation 30

Procedure for the transmission of information by airline companies

1.9.5. For the purposes of Article 30 of the Regulation, the information referred to in said article, must be electronically transmitted to the SAT, using the Standard Format for the Electronic Exchange of Information for Administration, Commerce and Transport of the United States of America (US/EDIFACT) or the Standard Format for the Electronic Exchange of Information for Administration, Commerce and Transport of the United Nations (UN/EDIFACT), in accordance with the guidelines established by the ANAM in coordination with the AGCTI, which will be made known on the ANAM Portal, in accordance with the following:

I. The information must be transmitted within the following timeframes:

a) The information related to passengers, up to thirty minutes before the aircraft takes off from the last airport abroad with direct destination to national territory or from national territory to abroad.

b) The information related to the crew, before the aircraft takes off from the last airport abroad with direct destination to national territory or from national territory to abroad.

II. The information transmitted electronically must contain the following data:

a) Of each passenger or crew member:

Full name.
Date of birth.
Gender/Sex.
Type (transit), optional.

76 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024

b) Of the travel document to prove the identity of the passenger or crew member:

Type: (passport, visa or consular matricula issued by the Mexican government, permanent resident card in the United States of America or Canada, or birth certificate).
Number, when stated.
Issuing country.
Expiration date, when stated.

c) Of the flight:

Country and origin airport code.
Airline code and flight number.
Date and time of departure.
Country and destination airport code.
Date and time of arrival.

The information required in this rule is the information known as Advance Passenger Information (API by its initials in English).

Law 6, 7, Regulation 30, RGCE 1.9.4.

Information to be transmitted by airline companies on non-regular flights

1.9.6. For the purposes of Article 30 of the Regulation, companies that provide the service of international non-regular passenger air transport, among them, air taxis, charter flights and private flights must electronically transmit, in advance, the information related to passengers, the crew and the company referred to in this rule, up to thirty minutes before the aircraft takes off from the last airport abroad with direct destination to national territory or from national territory to abroad, in accordance with the guidelines and formats contained in them that the ANAM establishes, which may be consulted on the ANAM Portal.

The information transmitted electronically must contain the following data:

I. Of the company:

a) Denomination or corporate name.

b) RFC key.

c) Address.

d) Telephone.

e) Full name of the contact

f) Telephone and/or fax of the contact.

g) Contact email.

II. Of the aircraft:

a) Registration of each of its aircraft.

b) Certificate number.

c) Expiration date.

III. Of each passenger transported on each flight that is carried out:

a) Full name.

b) Date of birth.

c) Nationality.

d) The departure and destination cities of their flight.

e) Passport number.

f) Expiration date.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 77

IV. Of the crew:

a) Full name.

b) Date of birth.

c) Nationality.

d) Passport number.

e) Expiration date.

f) License number.

g) Expiration date.

V. Of the flight:

a) Estimated date and time of departure.

b) Estimated date and time of arrival.

The companies referred to in this rule may transmit modifications to the corresponding information during the time of the flight.

Law 6, 7, Regulation 30

Clarifications to apply the fine for non-transmission of information by airline companies

1.9.7. For the purposes of Articles 184, fraction IX, subsection a) and 185, fraction VIII of the Law, the electronic transmission of the information related to passengers, crew members and means of transport is considered:

I. Omitted, when the data elements Advance Passenger Information (API), Passenger Name Record PNR or Departure Control Systems (DCS) established in rules 1.9.4., 1.9.5. and 1.9.6., as applicable, are not transmitted electronically within the timeframes indicated by them, that is:

a) On regular flights:

The Advance Passenger Information (API) data, indicated in rule 1.9.5., corresponding to the total of passengers and crew, transported on the flight in question,
The Passenger Name Record (PNR) data, indicated in rule 1.9.4., fraction I, corresponding to all passengers who have made a reservation for the flight in question, or
The Departure Control Systems (DCS) data, indicated in rule 1.9.4., fraction II, corresponding to the total of passengers and checked baggage at the time of flight closure.

b) On non-regular flights, the data corresponding to the total of passengers and crew transported on the flight in question, in accordance with rule 1.9.6.

c) The information will not be considered omitted when any of the following circumstances occur:

When due to force majeure, the aircraft lands at a Mexican airport different from the one transmitted in time and form.
When due to force majeure, an aircraft lands at a Mexican airport, if its destination was originally an airport abroad, so it was not formally obliged to transmit the information electronically.
When due to failures in the electronic system, the information transmitted by the airline companies is not received.
When due to technical failures proven by the airline companies, the transmission is not carried out, provided that such circumstance is notified to the customs authorities before the expiration of the timeframes referred to in rules 1.9.4., 1.9.5. and 1.9.6., and once communications are restored, the transmission must be carried out immediately.

78 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024

When due to force majeure it is proven that the notification referred to in the previous subsection could not be made within said timeframes, provided that once communications are restored, such notification is made and the information is transmitted immediately, and
When the airline demonstrates with a copy of the message or any other sufficient means that the transmission was carried out before the expiration of the timeframes indicated in rules 1.9.4., 1.9.5. and 1.9.6.

II. Incomplete, when any of the data elements (fields) related to the passenger, crew member or means of transport, corresponding to any of the groups of data (Advance Passenger Information (API), Passenger Name Record (PNR) or Departure Control Systems (DCS), as applicable, of rules 1.9.4. and 1.9.5.), or any of the data elements indicated in rule 1.9.6., in the case of non-regular flights, has not been transmitted, provided that the omitted data (field) is mandatory.

The information will not be considered incomplete when, due to failures in the electronic system, some elements cannot be consulted, provided that the company demonstrates that the transmission was carried out completely within the timeframes indicated in the cited rules.

III. Incorrect, when:

a) The information related to a passenger, the flight and the crew, in accordance with what is stated in rules 1.9.4., 1.9.5. and 1.9.6., does not correspond to the real one.

b) The Departure Control Systems (DCS) information transmitted at the time of flight closure, indicated in rule 1.9.4., fraction II, contains data related to a passenger or crew member who did not board the aircraft.

The information will not be considered incorrect when, due to failures in the electronic system, some elements cannot be consulted, provided that the company demonstrates that the transmission was carried out correctly within the timeframes established in the cited rules.

IV. Late, when the information indicated in rules 1.9.4., 1.9.5. and 1.9.6., is received by the ANAM, after the timeframes established in them.

The information will not be considered late when, due to failures in the electronic system, the information is received outside the timeframes established in the cited rules, provided that the company demonstrates that the transmission was carried out on time.

Regarding the omission to electronically transmit the information related to each passenger, crew member and means of transport referred to in Article 7, first paragraph of the Law, referred to in rules 1.9.4., and 1.9.5., the customs authorities, if applicable, may determine the sanction that applies considering applying an amount not exceeding that corresponding to six fines referred to in Article 185, fraction VIII of the Law, per flight in question.

Law 6, 7, 184, 185, RGCE 1.9.4., 1.9.5., 1.9.6.

Transmission of information by maritime transport companies

1.9.8. For the purposes of Articles 20, fractions III and VII, 36 of the Law and 18, 19, 20 and 40 of the Regulation, the following will apply:

Maritime transport companies must provide the information related to the goods they transport consigned in the cargo manifest, through the electronic transmission of data to the system of the association or guild chamber to which their general ship agents or ship consignors belong or through the persons who have the authorization referred to in rule 1.8.1., without it being necessary to present the cargo manifest before the customs, for which they may opt to provide the information in Spanish or English. The remuneration for the provision of these services will be fixed between the parties.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 79 In the case of imports, the information referred to in the preceding paragraph must be transmitted to the SAAI twenty-four hours in advance of the loading of the goods onto the vessel. In the case of vessels arriving in ballast, a notice manifesting such circumstance must be transmitted.

In the case of vessels transporting exclusively bulk cargo, in accordance with rule 3.1.21., fraction II, subsection d); goods not transported in containers from terminal or manufacturing companies of the automotive industry for motor vehicles; goods such as sheets, wire, tubes, or steel bars, regardless of whether they have a serial number, provided it is uniform and homogeneous cargo, interchangeable products, and loose cargo that is not presented in containers or containers such as boxes, bags, sacks, and barrels; goods transported in railcars, or empty containers; the information must be transmitted twenty-four hours before the arrival of the vessel in national territory.

In the case of exports, the information referred to in the second paragraph of this rule must be transmitted to the SAAI within a period of twenty-four hours before the vessel departs.

The information appearing in the cargo manifests must be transmitted via the SEA with the following data:

I. Name of the vessel, country code of the vessel's flag, and number of the voyage.
II. Distinctive call sign.
III. The CAAT in accordance with rule 2.4.5., of the maritime transport company and of the general shipping agent or shipping agent consignee of vessels.
IV. Total number of bills of lading covered by the cargo manifest.
V. Master bill of lading numbers covered by the cargo manifest.
VI. As applicable:
a) Country code and port of origin. b) Country code and port of loading in the case of import and of discharge in the case of export. c) Country code and port of transshipment. d) Country code and port of destination.
VII. In the case of imports, the name, the RFC key or tax identification registration used for the payment of taxes, full address, and telephone number of the consignee of the goods, unless the bills of lading are made out to order.
Name, RFC key or tax identification registration used for the payment of taxes, and full address of the shipper of the goods, as well as of the person to whom the arrival must be notified, as declared in the bill of lading.
In the case of exports, the name, the RFC key or tax identification registration used for the payment of taxes, full address, and telephone number of the shipper of the goods.
As well as the name, the RFC key or tax identification registration used for the payment of taxes, and full address of the consignee of the goods and of the person to whom the arrival must be notified, as declared in the bill of lading.

When it concerns goods for import corresponding to household effects or carried out by diplomatic, consular missions or international organizations, or in the case of foreigners, the generic RFC key EMB930401KH4, OIN9304013N0, or EXTR920901TS4 may be declared, as applicable.

In the case of shippers, consignees, or parties to be notified who reside in countries where there is no tax identification registration, such information will not be declared.

80 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024
VIII. Quantity of goods and unit of measurement of the goods. If the goods are transported in containers, the quantity and unit of measurement must also be specified for each container.
IX. Gross weight or volume of the goods. If the goods are transported in containers, the gross weight or volume must also be specified for each container.
X. Description of the goods; generic descriptions that do not allow identifying the nature of the goods such as: general cargo, dry cargo, chemicals, perishable foods, bulk cargo, mineral bulk, will not be accepted; otherwise, the transmission made will be considered incorrect.
XI. Number, quantity, and dimensions of the containers.
XII. Number of seal(s) of each container.
XIII. Type of service contracted.
XIV. In the case of dangerous goods, indicate their class, division, and United Nations number, as well as a telephone number in case of emergencies.
XV. Fiscalized or supervised facility where the goods enter the loading or unloading.
XVI. Estimated date of departure or arrival of the vessel.

In the case of imports, the data that have been transmitted electronically may be corrected as many times as necessary, until before the importer, through their customs agent, customs attorney, accredited legal representative, or customs agency, presents the goods for clearance and the automated selection mechanism is activated.

In the case of exports, the data that have been transmitted electronically may be corrected, when in accordance with article 89 of the Law, the customs declaration has been corrected.

When, in accordance with what is stated in the two preceding paragraphs, maritime transport companies are forced to change the planned port of arrival or departure of the vessel, due to unforeseen or force majeure causes, duly justified before the maritime authority in terms of article 45 of the Law of Navigation and Maritime Commerce, or when they have departed from the port of origin and it is required to correct the transmitted data regarding the distinctive call sign, the number of the voyage, or the estimated date of arrival or departure of the vessel, they must eliminate the transmission made and substitute it with a new transmission to the SAAI, provided that the declared goods have not entered the supervised facility.

In the case of bulk dispatched goods, the rectification of the gross weight or volume recorded is permissible, even after the automated selection mechanism has been activated.

Shipping agents may issue a bill of lading called MEMO, exclusively when receiving goods not declared in the cargo manifest and in order for them to enter a supervised facility. In this case, this bill of lading must be added to the cargo manifest through rectification, and the shipping line that carried out the international cargo transport must act as the consignee and deposit the goods in the supervised facility.

For the purposes of this rule, when due to force majeure or fortuitous event the SAAI does not receive the information transmitted by maritime transport companies, the ANAM will issue the Guidelines that must be observed by transport companies entering or extracting goods from territory, in which it will establish the terms and conditions under which such companies can prove the transmission of the information referred to in this rule; these guidelines can be consulted on the SAT Portal.

For the purposes of the second paragraph of this rule, interested parties may request connection to the SAAI in accordance with the procedure form 19/LA Application for connection to the SAAI in order to transmit the information referred to in rules 1.9.8. or 1.9.9., contained in Annex 2.

Law 6, 20, 36, 36-A, 89, 184, 185, Law of Navigation and Maritime Commerce 45, Regulation 18, 19, 20, 40, RGCE 1.2.2., 1.8.1., 2.4.5., 3.1.21., Annex 2

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 81 Exchange of information by international freight agents

1.9.9. For the purposes of articles 10, 20, fractions II and VII, and 36 of the Law, international freight agents must provide information regarding the goods for which they contracted maritime transport service in accordance with the following:

International freight agents must provide the information through electronic data transmission to the system of the association or guild chamber to which they belong or through persons who have the authorization referred to in rule 1.8.1.; for which they may opt to provide the information in Spanish or English. The remuneration for the provision of these services will be fixed between the parties.

In imports, the information referred to in the preceding paragraph must be transmitted to the SAAI twenty-four hours after the vessel has departed.

In the case of vessels transporting exclusively bulk cargo, in accordance with rule 3.1.21., fraction II, subsection d); goods not transported in containers from terminal or manufacturing companies of the automotive industry for motor vehicles, or goods such as sheets, wire, tubes, or steel bars, regardless of whether they have a serial number, provided it is uniform and homogeneous cargo, interchangeable products, and loose cargo that is not presented in containers or containers such as boxes, bags, sacks, and barrels; the information must be transmitted twenty-four hours before the arrival of the vessel in national territory.

In the case of exports, the information referred to in the second paragraph of this rule must be transmitted to the SAAI within a period of twenty-four hours, before the vessel departs.

The information must be transmitted to the SAAI in accordance with the Guidelines that must be observed by international freight agents entering or extracting goods from national territory by means of maritime transport, issued by the ANAM, which can be consulted on the ANAM Portal, with the following data:

I. Name of the vessel and number of the voyage.
II. The CAAT in accordance with rule 2.4.5., of the international freight agent and of the maritime transport company.
III. House bill of lading numbers related to the master bill of lading.
IV. As applicable:
a) Country code and place of origin of the service. b) Country code and port of loading, in the case of import and of discharge, in the case of export. c) Country code and port of transshipment. d) Country code and final destination port.
V. In the case of imports, the name, the RFC key or tax identification registration used for the payment of taxes, full address, and telephone number of the consignee of the goods, unless the bills of lading are made out to order.
Name, RFC key or tax identification registration used for the payment of taxes, and full address of the shipper of the goods, as well as of the person to whom the arrival must be notified, as declared in the bill of lading.
In the case of exports, the name, the RFC key or tax identification registration used for the payment of taxes, full address, and telephone number of the shipper of the goods.
As well as the name, the RFC key or tax identification registration used for the payment of taxes, and full address of the consignee of the goods and of the person to whom the arrival must be notified, as declared in the bill of lading.

82 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 When it concerns goods for import corresponding to household effects or carried out by diplomatic, consular missions or international organizations, or in the case of foreigners, the generic RFC key EMB930401KH4, OIN9304013N0, or EXTR920901TS4 may be declared, as applicable.

In the case of shippers, consignees, or parties to be notified who reside in countries where there is no tax identification registration, such information will not be declared.

VI. Quantity and type of packages. If the goods are transported in containers, the quantity and unit of measurement must also be specified for each container.
VII. Gross weight or volume of the goods. If the goods are transported in containers, the gross weight or volume must also be specified for each container.
VIII. Description of the goods; generic descriptions that do not allow identifying the nature of the goods such as: general cargo, dry cargo, chemicals, perishable foods, bulk cargo, mineral bulk, will not be accepted; otherwise, the transmission made will be considered incorrect.
IX. Number, quantity, and dimensions of the containers.
X. Type of service contracted.
XI. In the case of dangerous goods, indicate their class, division, and United Nations number, as well as the name of a contact person and their telephone number, in case of emergencies.

In the case of imports, the information transmitted electronically may be corrected as many times as necessary, until before the importer, through their customs agent, customs attorney, accredited legal representative, or customs agency, presents the goods for clearance and the automated selection mechanism is activated.

In the case of exports, the information transmitted electronically may be corrected, when in accordance with article 89 of the Law, the customs declaration has been corrected.

In the case of import of bulk dispatched goods, the rectification of the gross weight or volume recorded is permissible, even after the automated selection mechanism has been activated.

For the purposes of this rule, when due to force majeure or fortuitous event the SAAI does not receive the information transmitted by international freight agents, the ANAM will issue through guidelines the terms and conditions under which such agents can prove the transmission of the information referred to in this rule; these guidelines will be made known on the SAT Portal.

Law 10, 20, 36, 89, Regulation 9, 10, 40, 41, 44, RGCE 1.2.2., 1.8.1., 2.4.5., 3.1.21., Annex 2

Air cargo information notice

1.9.10. For the purposes of articles 6th, 7th, 20, fractions II and VII; 36, and 36-A of the Law, the following shall apply:

I. Air transport companies must provide information regarding the goods transported consigned in the Master Air Waybill and in the air cargo manifest, through electronic data transmission to customs authorities through the Digital Window, without the presentation of said documents before the customs being necessary, for which they may opt to provide the information in Spanish or English.

II. In the case of import, the information referred to in the preceding subsection must be transmitted within the following timeframes:

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 83 a) For all those flights coming from abroad from countries of North America, Central America, the Caribbean, and South America (north of Ecuador), the information must be transmitted between the moment it is generated until the moment of taking off from the last airport abroad with destination to national territory. b) For all those flights coming from countries other than those indicated in the preceding subsection, the information must be transmitted between the moment it is generated until four hours before the arrival of the plane at the first airport in national territory.

III. In the case of export, the information regarding the goods transported consigned in the Master Air Waybill and in the air cargo manifest must be transmitted within the following timeframes:
a) The information of the Master Air Waybill, between the moment it is generated until before the goods are removed from the supervised facility.
Courier and package companies must transmit the information of the Master Air Waybill between the moment it is generated until one hour after the takeoff of the plane with destination abroad. b) The information of the air cargo manifest, between the moment it is generated, until one hour after the takeoff of the plane with destination abroad.

The notice referred to in articles 7th, second paragraph of the Law, and 5 of the Regulation, must be transmitted electronically.

In order to carry out the electronic transmission referred to in subsection I of this rule, air transport companies must be registered in the CAAT in the terms and conditions indicated in rule 2.4.5.

IV. The information appearing in the Master Air Waybill and in the air cargo manifest must be transmitted via the Digital Window, in accordance with what is established in the Guidelines for the electronic transmission of the Cargo Manifest and House and Master Air Waybills to the Digital Window issued by the ANAM, which can be consulted on the Digital Window Portal, with the following data:
a) For the Master Air Waybill:

Transmitter (CAAT, user, and password).
Master Air Waybill number.
Place of origin.
Place of destination.
Name and address (street and number, city, and country) of the Shipper.
Name and address (street and number, city, and country) of the Consignee.
Scheduled place of departure.
Scheduled date and time of departure.
Scheduled place of arrival.
Scheduled date and time of arrival.
Type of movement (import, export, or transshipment).
Origin currency.
Information for each item of goods:
i. Description of the goods.
ii. Number of pieces.
iii. Gross weight.
iv. Complementary information (handling information), only declared if it concerns dangerous goods, diplomatic pouch, live animals, human remains, etc.

84 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024
14. Total number of pieces.
15. Total gross weight.
b) For the Air Cargo Manifest:

Transmitter (CAAT, user, and password).
Manifest number.
Flight number.
Place of loading.
Date and Time of loading.
Scheduled place of arrival.
Scheduled date and time of arrival.
Type of Cargo (bulk, containerized).
Information required for each Master Air Waybill:
i. Air document number or Master Air Waybill.
ii. Place of origin.
iii. Place of destination.
iv. Description of the goods.
v. Type of shipment (split or full load).
vi. Number of pieces.
vii. Gross weight.
viii. Type of movement (import, export, or transshipment).
ix. Complementary information (handling information), only declared if it concerns dangerous goods, diplomatic pouch, live animals, human remains, etc.
Total number of pieces.
Total weight of the cargo.
Supervised facility.

When the goods are transported in a single aircraft, the information regarding the Master Air Waybill must be transmitted; in the case that the goods are transported in more than one aircraft, first the information of the Master Air Waybill must be transmitted and subsequently the information of each shipment divided in each air cargo manifest in which the goods are transported.

In the case of goods that are to be subject to transshipment in national territory with destination abroad, the transmission referred to in this rule must be carried out.

In the case of goods that are to be subject to transshipment coming from abroad with final destination to national territory, and that make stops at another point in the same, whether to carry out loading or unloading maneuvers or even not to carry out any, the transmission referred to in this rule must be carried out.

V. The data that have been transmitted electronically to the Digital Window via the air cargo manifest may be corrected, without any sanction, in the case of:
a) Imports, on a single occasion until before the goods are placed in deposit with the customs. b) Exports, until forty-eight hours after the takeoff of the aircraft transporting them to their destination.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 85 When air transportation companies are forced to change the planned arrival airport due to force majeure or fortuitous event, duly justified before the aeronautical authority, they must eliminate the transmission made and substitute it with a new electronic transmission to the Digital Window, in which only the modification of data relating to the scheduled date, time, and place of arrival and, where applicable, the supervised facility to which the goods will enter, is permitted without any sanction, provided that the declared goods have not entered the supervised facility. For the purposes of Articles 6, 20, fraction VII, and 36-A, fraction I, subsection b) of the Law, regarding imports, once the Digital Window sends the acceptance message of the air cargo manifest to air transportation companies, the transport document number corresponding to the declaration must be declared in the petition. Law 6, 7, 20, 36, 36-A, Regulation 5, RGCE 2.4.5. Transmission of information by railway transport concessionaires
1.9.11. For the purposes of Articles 20, fractions III and VII of the Law and 33 of the Regulation, concessionaire railway transport companies that carry out operations on the northern border of the country shall comply with the following:
I. They must electronically transmit to the Digital Window, in accordance with the Technical Guidelines for the clearance of foreign trade goods by railway transport issued by the ANAM, which can be consulted on the ANAM Portal and the Digital Window Portal, the following:
a) Electronic document with information on the goods entering or leaving the national territory, as well as the means of transport, with the following data:
1. Carrier key.
2. Place of loading of the goods, total quantity, and gross weight of the goods indicated in the transport document.
3. Data of the shipper, consignee, and customs broker, or customs attorney, or customs agency, or importer or exporter.
4. Transport document number.
5. Quantity, description, gross weight, identification numbers, and brand, when these exist, for each of the goods they transport.
6. Railway equipment data: initials, number, type, and status (empty or loaded) and seal, lock, or padlock numbers when placed by the railway transport concessionaire company.
7. Regarding dangerous goods, indicate the description, the United Nations number, as well as the name of a contact person and their phone number, in case of emergencies.
Once the information is transmitted, the Digital Window will send an electronic validation receipt to the railway transport concessionaire company.
The transmitted data may be modified as many times as necessary by the railway transport concessionaire company, in accordance with the Technical Guidelines for the clearance of foreign trade goods by railway transport issued by the customs authority, which can be consulted on the ANAM Portal and the Digital Window Portal. b) Electronic document with the arrival notice, regarding the exit of goods from the national territory, which must be transmitted before the arrival of the railway at the exit customs office, with the railway equipment information, with the following data:
1. Carrier key.
2. Country of origin.
3. Train identification number.

86 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024
4. Exit port.
5. Date and time of arrival.
6. Railway equipment data: initials, number, type, and status (whether it is empty or loaded).
7. Transport document numbers.
The transmission of the arrival notice must be made two hours in advance of the arrival of the railway equipment at the exit customs office, and may be transmitted up to twelve hours in advance.
Likewise, the arrival notice must be transmitted prior to the electronic presentation of the exchange list referred to in subsection c) of this fraction, provided that the customs broker, customs attorney, customs agency, or exporter makes the presentation of the petitions, Petition Part II, or consolidated notice, in accordance with rule 3.1.22.
Once the arrival notice is transmitted, the automated selection mechanism will be understood to be activated, electronically sending the result to the railway transport concessionaire companies. c) Electronic document with the exchange list with the railway equipment information, in accordance with what is stated in the penultimate paragraph of rule 4.2.14., with the following data:

Carrier key.
Country of origin.
Train identification number.
Entry/exit place.
Estimated date and time of arrival.
Railway equipment data: initials, number, type, and status (whether it is empty or loaded).
Transport document numbers.
The fiscal folio of the CFDI with Carta Porte complement, referred to in rules 2.7.7.1.1., 2.7.7.1.2., 2.7.7.2.6. or 2.7.7.2.7. of the RMF, as applicable, except for those subjects referred to in rule 2.7.7.1.5. of the same resolution.
II. The transmission of the exchange list shall comply with the following:
a) Regarding the entry of goods into the national territory, it must be carried out once the customs broker, customs attorney, customs agency, or importer makes the presentation of the petitions, Petition Part II, or consolidated notice in accordance with rule 3.1.22., at least 30 minutes before the crossing of the railway equipment, with which the process of activating the automated selection mechanism begins. Once the railway equipment crosses into national territory and the customs authority confirms the arrival of the same or of the goods, or both, in accordance with what is established in the Technical Guidelines for the clearance of foreign trade goods by railway transport issued by the customs authority, which can be consulted on the ANAM Portal and the Digital Window Portal, the automated selection mechanism will be understood to be activated, electronically sending the result to the railway transport concessionaire companies and to the customs broker, customs agency, or customs attorney. b) Regarding the exit of goods from the national territory, it must be carried out after the transmission of the arrival notice and before the crossing of the railway equipment to exit the national territory, notifying the customs broker, customs agency, or customs attorney of the result of the selection mechanism.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 87 Once the railway equipment has left the national territory, and the customs authority confirms the exit of the same or of the goods, or both, the customs clearance formalities will be considered concluded.
Once the railway transport concessionaire company transmits the exchange list, the Digital Window will send a successful receipt of receipt.
The transmitted data may be modified as many times as necessary in accordance with the Technical Guidelines for the clearance of foreign trade goods by railway transport issued by the customs authority, which can be consulted on the ANAM Portal and the Digital Window Portal.
The electronic transmissions referred to in this rule may be carried out through the Digital Window to the extent that the computer systems are enabled in each customs office in the country, which will be announced on the ANAM Portal and the Digital Window Portal.
Law 20, Regulation 33, RGCE 3.1.22., 4.2.14, RMF 2.7.7.1.1., 2.7.7.1.2., 2.7.7.1.5., 2.7.7.2.6., 2.7.7.2.7.
Authorization and extension to provide electronic data processing services
1.9.12. For the purposes of Article 16-B of the Law and 7 of the Regulation, those interested in providing electronic data processing services and related services necessary to carry out the control of the temporary importation of trailers, semi-trailers, and container carriers, must request authorization in accordance with the procedure form 27/LA Authorization and extension to provide electronic data processing services and related services necessary to carry out the control of the temporary importation of trailers, semi-trailers, and container carriers, contained in Annex 2.
For the purposes of Article 144-A, fraction VI of the Law and of this rule, the customs authority may cancel the corresponding authorization to those who omit compliance with any of the obligations established in Article 7 of the Regulation and rule 1.9.13.
Law 16-B, 144-A, Regulation 7, RGCE 1.2.2., 1.9.13., Annex 2 Obligations of those authorized to provide electronic data processing services
1.9.13. For the purposes of Article 16-B of the Law, legal persons who obtain authorization to provide electronic data processing services must comply, in addition to what is established in Article 7 of the Regulation, with the following:
I. Provide the service referred to in Article 7, fraction I of the Regulation, in the terms of rule 4.2.1.;
II. Carry out the electronic transmission referred to in Article 7, fraction II of the Regulation, using the D8 format Petition for temporary importation of trailers, semi-trailers, and container carriers, contained in Annex 1.
III. Keep an automated and simultaneous record of operations referred to in Article 7, fraction VI of the Regulation, with the corresponding data for the entry and exit customs office, number of folio of the D8 Petition for temporary importation of trailers, semi-trailers, and container carriers, contained in Annex 1, date of validation, name or corporate name of the transport company, date of entry and return.
IV. Integrate and maintain updated an automated daily record of service users, which contains the name or corporate name, as well as the key in the RFC and fiscal address, the number and date of the permit granted by the SICT; as well as the address where the transport company's vehicle park is usually located, carrying out the physical and documentary verification of said information, provided that said addresses are located within the territorial jurisdiction of the offices established for the provision of the service by the authorized person and its subsidiaries, if applicable.

88 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024
V. Form a file for each service user with the copy of the tax identification card, proof of address, copy of official identification, as well as tax identification card and proof of address of the legal representative and reports of irregularities.
VI. Make the annual payment of the right indicated in Article 40, subsection p) and second paragraph of the cited Law, in relation to Annex 19 Updated Amounts of the LFD of the RMF, within the term established in Article 4, fifth paragraph of the LFD.
Those who intend to carry out the temporary importation of trailers, semi-trailers, or container carriers, must provide the authorized legal persons with information regarding their name, name or corporate name, fiscal address, address where their vehicle park is usually located, the key in the RFC, as well as any modification to this information.
In no case may the authorized legal persons electronically transmit to the Automated System for Temporary Importation of Trailers, Semi-trailers, and Container Carriers, the data contained in the D8 format Petition for temporary importation of trailers, semi-trailers, and container carriers, contained in Annex 1, regarding users whose name or corporate name, fiscal address, or address indicated regarding the location of the vehicle park are false, non-existent, or cannot be located. Law 16-B, LFD 4, 40, Regulation 7, RGCE 1.2.1., 4.2.1., Annex 1, RMF Annex 19 Electronic capacity letter
1.9.14. For the purposes of Article 119, fifth paragraph of the Law, to designate goods to the fiscal deposit regime in a general warehouse, the transmission of the electronic document model M1.8. Electronic capacity letter, contained in Annex 1, must be carried out, accessing the electronic capacity letters module of the SAAI, in accordance with the following procedure:
I. The authorized general warehouse must electronically transmit to the SAAI the following data:
a) Folio of the Electronic capacity letter, in accordance with the filling instructions, in the reference letter, the local of the general warehouse in which the goods will be kept under the fiscal deposit regime must be indicated. b) Name and the key in the RFC of the importer. c) Patent or authorization number, as well as the key in the RFC of the customs broker, customs agency, customs attorney, importer or exporter who will promote the clearance. d) Key of the customs office or customs section of clearance that corresponds to it, in accordance with appendix 1, contained in Annex 22. e) Key of the customs office that corresponds to it in whose jurisdiction the local of the general warehouse in which the goods will be kept under the fiscal deposit regime is located, in accordance with appendix 1, contained in Annex 22. f) Tariff fraction in which the goods are classified, in accordance with the TIGIE. g) Keys corresponding to the unit of measurement of application of the TIGIE, in accordance with appendix 7, contained in Annex 22. h) Quantity of the goods in accordance with the units of measurement of the TIGIE. i) The value in dollars of the goods in accordance with the CFDI or equivalent document. The customs broker, customs attorney, customs agency, importer or exporter who intends to designate the goods to the fiscal deposit regime, must provide the general warehouse to which they will be entered with the information referred to in subsections b), f), g), h) and i) of this fraction, as well as the warehouse or authorized unit in which the goods are intended to remain.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 89
II. The SAAI will transmit to the general warehouse the electronic receipt which will be composed of eight characters, upon receiving the information indicated in the previous fraction.
III. The SAAI will transmit to the customs office or customs section of clearance, the information of the Electronic capacity letter.
IV. The general warehouse will transmit by any means to the customs broker, customs agency, customs attorney, the importer or exporter, the corresponding Electronic capacity letter, once it has the electronic receipt from the SAAI.
V. The customs broker, customs attorney, customs agency, the importer or exporter, must record the folio of the electronic capacity letter in the respective petition, declaring the keys of the identifiers that correspond in accordance with appendix 8, contained in Annex 22 and transmit it to the customs office or customs section of clearance.
VI. The Electronic capacity letter must be validated in a petition within four days following its issuance, otherwise, the system will automatically cancel it and it cannot be used.
VII. Upon completion of the customs clearance, the SAAI will electronically transmit the respective petition to the general warehouse that issued the Electronic capacity letter.
Once the Electronic capacity letter is transmitted, in the terms of this rule, it will not be necessary to accompany the petition with the capacity letter referred to in Article 119, fourth paragraph of the Law.
Law 6, 36-A, 119, RGCE 1.2.1., Annexes 1 and 22 Electronic air waybill
1.9.15. For the purposes of Articles 6, 7, 20, fractions II and VII, 36 and 36-A of the Law, the following shall apply:
I. International freight agents and Courier Companies must transmit to the Digital Window the electronic document with the information relating to the goods they transport consigned in the House Air Waybill, without it being necessary to present the air waybill before the customs office, for which they may opt to provide the information in Spanish or English.
II. Regarding importation, the information referred to in the previous fraction must be transmitted within the following timeframes:
a) For all flights coming from abroad from countries in North America, Central America, the Caribbean, and South America (north of Ecuador), the information must be transmitted between the moment it is generated and until the moment of takeoff from the last airport abroad with destination to national territory. b) For all flights coming from countries other than those indicated in the previous fraction, the information must be transmitted between the moment it is generated and up to four hours before the arrival of the plane at the first airport in national territory.
III. In exportation, the information of the House Air Waybill, referred to in fraction I of this rule, must be transmitted between the moment it is generated until before the goods are removed from the supervised facility. Courier and parcel companies must transmit this information, between the moment it is generated, until one hour after the takeoff of the plane with destination abroad.
The notice referred to in Articles 7, second paragraph of the Law and 5 of the Regulation, must be transmitted electronically.
For the purposes of carrying out the electronic transmission referred to in fraction I of this rule, international freight agents and Air Courier Companies must be registered in the CAAT in the terms and conditions indicated in rule 2.4.5.

90 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024
IV. The information appearing in the House Air Waybill must be transmitted through the Digital Window, in accordance with what is established in the Guidelines for the electronic transmission of the Cargo Manifest and House and Master Air Waybills to the Digital Window issued by the ANAM, which can be consulted on the Digital Window Portal, with the following data:
a) Transmitter (CAAT, user, and password). b) House Air Waybill number. c) Place of Origin. d) Place of Destination. e) Reference Master Air Waybill number. f) Name and address (street and number, city, and country) of the Shipper. g) Name and address (street and number, city, and country) of the Consignee. h) CAAT Agent Code. i) Scheduled place of departure. j) Scheduled date and time of departure. k) Estimated place of arrival. l) Estimated date and time of arrival. m) Type of Movement (import, export, or transshipment). n) Origin currency. o) Information for each item of goods:

Item sequence number.
Product description.
Number of pieces.
Gross weight.
Net weight.
Complementary information (handling information), only declared if it is dangerous goods, diplomatic pouch, live animals, human remains, etc.
p) Total number of pieces. q) Description of the goods. r) Total gross weight.
V. The data that have been electronically transmitted to the Digital Window via the House Air Waybill may be rectified as many times as necessary, until before the transmission of the air cargo manifest in which the Master Air Waybill related to the House Air Waybill is declared.
For the purposes of Articles 6, 20, fraction VII, and 36-A, fraction I, subsection b) of the Law, regarding imports, once the Digital Window sends the acceptance message, the transport document number corresponding to the declaration must be declared in the petition.
Law 6, 7, 20, 36, 36-A, Regulation 5, RGCE 2.4.5.
Number of individual value receipt
1.9.16. For the purposes of Articles 35, 36, 36-A, 37, 37-A, and 59-A of the Law, taxpayers must:
I. Prior to the customs clearance of the goods, electronically transmit to the customs authority through the Digital Window, the following data:
a) Those indicated in rule 3.1.8., contained in the CFDI or equivalent document that expresses the value of foreign trade goods, as applicable, which will be designated to any of the customs regimes established in the Law.

b) The key in the RFC or tax identification registration number of the consignee, of the buyer of the goods when different from the consignee and from the seller or supplier thereof. For the purposes of the consignee, the key in the RFC or tax identification registration number must be declared in the observations field of the customs declaration, in accordance with Annex 22. c) In the case of goods classified under the tariff fractions indicated in Sector 13 Hydrocarbons and fuels of fraction I of Annex 10, the quantity and unit of measurement established in the TIGIE.
II. For the purposes of the transmission referred to in the previous fraction, comply with the following:
a) It must be carried out with the e.signature of the taxpayer, customs agent, customs agency, or customs attorney. Legal entities may additionally use the digital seal processed before the SAT, and in the case of the customs agent or customs agency, they may carry it out through their authorized representative. In the case of imports and exports in which, in accordance with applicable legal provisions, a generic RFC or the CURP of homemakers or students is declared, the customs agent or customs agency may carry out the corresponding transmission. b) It must be carried out in Spanish, or, when the documents are in English or French, it may be carried out in these languages. c) When the equivalent document expressing the value of the goods contains a declaration under protest of telling the truth or said declaration is indicated in a free-form document, the declaration must be recorded in the transmission, complying with the other formalities applicable to each case.
III. Manifest in the respective customs declaration the reference acknowledgment issued by the Digital Window called value acknowledgment number once the data referred to in fraction I of this rule have been transmitted.
What is stated in this rule will also be applicable in the case of operations processed through rectification petitions, in accordance with applicable legal provisions.
Law 2, 35, 36, 36-A, 37, 37-A, 59-A, RGCE 1.2.2., 3.1.8., Annexes 10 and 22 Consolidated value acknowledgment number
1.9.17. For the purposes of articles 37 and 37-A of the Law, when opting to present a consolidated customs declaration, customs agents, customs agencies, or persons authorized for the customs clearance of goods shall comply with the following:
I. They will electronically transmit to the customs authority through the Digital Window the following data:
a) Those indicated in rule 3.1.8., contained in the document referred to in article 37-A, fractions I and II of the Law. b) The key in the RFC or tax identification registration number of the consignee, of the buyer of the goods when different from the consignee and from the seller or supplier thereof. For the purposes of the consignee, the key in the RFC or tax identification registration number must be declared in the observations field of the customs declaration, in accordance with Annex 22. c) The e-documents corresponding to the digital documents that prove compliance with non-tariff regulations and restrictions, in terms of rule 3.1.31.
II. The transmission referred to in the previous fraction must be carried out prior to the customs clearance of the goods and shall be subject to the following:
a) It must be carried out with the e.signature of the customs agent, customs agency, or customs attorney, or of the importer or exporter; the former may carry it out through their authorized representative.

92 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 b) It must be carried out in Spanish, or, when the documents are in English or French, it may be carried out in these languages. c) When the equivalent document expressing the value of the goods contains a declaration under protest of telling the truth or said declaration is indicated in a free-form document, in accordance with applicable legal provisions, the declaration must be recorded in the transmission, complying with the other formalities applicable to each case. Once the information has been transmitted, a reference acknowledgment issued by the Digital Window called value acknowledgment number will be received, which must be manifested in the consolidated notice, in the consolidated customs declaration, in the transmission of the electronic document referred to in rules 2.4.12., fraction I and 3.1.33., fraction I, or in the barcode referred to in appendix 17, contained in Annex 22 of the printout of model M1.6. Format of Consolidated Notice, contained in Annex 1. In the case of the relationship of the equivalent document referred to in rule 3.1.25., the information of the documents expressing the value of the goods that make up said relationship must be sent in a single transmission, so the Digital Window will generate a single value acknowledgment number. In operations carried out using format B12 Electronic notice of import and export, contained in Annex 1, it will not be necessary to carry out the transmission referred to in this rule. Law 2, 37, 37-A, Regulation 34, 42, 64, RGCE 1.2.1., 1.2.2., 2.4.12., 3.1.8., 3.1.25., 3.1.31., 3.1.33., Annexes 1 and 22 Retransmission of the value acknowledgment number
1.9.18. For the purposes of rules 1.9.16. and 1.9.17., the data contained in a value acknowledgment number transmitted in accordance with the aforementioned rules may be retransmitted the number of times necessary, provided that it is carried out before activating the automated selection mechanism, keeping the value acknowledgment number with which it was originally transmitted.
For the purposes of rule 3.1.8., third paragraph, the data referred to in rule 1.9.16. may be retransmitted once the automated selection mechanism has been activated, provided that it complies with the following:
I. Generate a new value acknowledgment number.
II. Make the payment of the corresponding fine, unless it is voluntary compliance. The payment receipt must be digitized in accordance with the procedure indicated in rule 3.1.31.
III. Present a rectification petition in which the new value acknowledgment number must be declared and, if applicable, the e-document generated in accordance with the previous fractions.
Retransmission will not proceed if the automated selection mechanism determines that customs inspection must be carried out and until this has been concluded.
Likewise, it will not be applicable during the exercise of verification powers.
The retransmission referred to in this rule may be carried out by the taxpayer, customs agent, customs agency, or customs attorney, in the case of rule 1.9.16., and for the purposes of rule 1.9.17., it may be carried out by the customs agent, customs agency, customs attorney, importer, or exporter.
Law 43, RGCE 1.9.16., 1.9.17., 3.1.8., 3.1.31.
Data subject to fine for the transmission of information regarding the value and commercialization of the goods
1.9.19. For the purposes of article 184-A, fractions I and II of the Law, the following are considered as information related to the value of the goods and other data related to their commercialization, as well as that related to the description and individual identification, among others:
I. Value data and other data related to their commercialization:

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 93 a) Place and date of issuance of the CFDI or equivalent document. b) Folio number of the CFDI or identification number of the equivalent document. c) Supplier data: Name, trade name or corporate name, address, the key in the RFC or tax registration number or tax identification number of the country in question. d) Consignee data: Name, trade name or corporate name, address, the key in the RFC or tax registration number or tax identification number of the country in question. e) Buyer data: Name, trade name or corporate name, address, the key in the RFC or tax registration number or tax identification number of the country in question; this information shall only be declared when the buyer is a person other than the consignee. f) Unit value of the goods, total value of the goods, value in dollars and, if applicable, when the CFDI or equivalent document shows a discount, the amount of this must be declared.
II. Information related to the description of the goods and individual identification:
a) Detailed commercial description of the goods as it appears in the CFDI or in the equivalent document. A detailed commercial description will not be considered when it comes in code. b) Quantity of goods and unit of measurement for commercialization. c) When the goods are susceptible to individual identification, the following information must be provided:
1. Serial number.
2. Trademark.
3. Model year, in the case of vehicles.
Law 20, 59-A, 184-A, 184-B
Transmission of information from maritime transport companies through the Digital Window
1.9.20. For the purposes of articles 6o., 7o., 20, fractions III and VII and 36-A, fraction I, subsection b) of the Law, maritime transport companies or those authorized by them must transmit through the Digital Window an electronic document with information regarding the goods they transport, their means of transport, and the manifest comprising the cargo:
I. The electronic document referred to in this rule must contain the following data:
a) The CAAT referred to in rule 2.4.5., of the maritime transport company or of the general shipping agent or of the shipping agent consigning vessels. b) Country of the vessel's flag. c) Name and identification code of the vessel (IMO code). d) Voyage number. e) Manifest number. f) Type of operation: import or export. g) Estimated date of arrival/departure. h) Container data (these data shall not be declared in the case of non-containerized goods):
1. Codes: descriptive, alphabetic, and numeric.
2. Type.
3. Status (empty or loaded).

94 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 i) Container seal number. j) CAAT of the issuer of the bill of lading. k) Of the bill of lading:
1. Number and type of bill of lading: Master.
2. Port of loading in import or first destination port in export.
3. Port of arrival in import or port of departure in export.
4. Country or city where the carrier took possession of the cargo.
5. Total number of pieces.
6. Total weight of the goods and unit of measurement of weight.
7. Packaging code.
8. Code of the supervised facility where the goods enter the vessel for loading or disembark, indicated in the Guidelines with technological specifications for the transmission to the Digital Window of the transport document in maritime traffic, issued by the ANAM, which may be consulted on the ANAM Portal and on the Digital Window Portal.
9. Data of the consignee, shipper, and the person to whom notification will be made upon arrival, as declared in the bill of lading:
i. In the case of imports, the name, the key in the RFC or tax identification card used for the payment of taxes, complete address, and phone number of the consignee of the goods, unless it concerns bills of lading consigned to order.
When it concerns goods for import corresponding to household effects or carried out by diplomatic, consular missions, or international organizations, or in the case of foreigners, the key in the generic RFC EMB930401KH4, OIN9304013N0 or EXTR920901TS4 may be declared, as applicable.
ii. In the case of exports, the name, key in the RFC or tax identification card used for the payment of taxes, complete address, and phone number of the shipper of the goods; as well as the name, key in the RFC or tax identification card used for the payment of taxes and complete address of the consignee of the goods and of the person to whom arrival notification must be made.
In the case of shippers, consignees, or parties to be notified who reside in countries where there is no tax identification card, such information will not be declared. l) Data of each of the goods they transport:
1. Quantity.
2. Description.
3. Gross weight.
4. Unit of measurement of weight.
5. Packaging code.
6. Subheading in accordance with the TIGIE (harmonized code), if available.
7. Identification numbers and brand (when these exist).
8. NIV number, in the case of vehicles.
9. In the case of dangerous goods, indicate the description, the United Nations number, as well as the name of a contact person and their phone number, in case of emergencies.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 95 m) For the case of goods transferred from one vessel to another (transshipment), in addition to the above, the electronic document must contain the following data:
1. Transshipment code.
2. Destination port of the goods.
3. CAAT and name of the carrier that will continue the transshipment.
II. The transmission of the electronic document shall be subject to the following:
a) The information may be provided in Spanish or English. b) In import, it must be carried out twenty-four hours in advance of the loading of the goods onto the vessel. Except in the case of the following operations where the transmission may be carried out up to twenty-four hours before the arrival of the vessel in national territory:
1. When it concerns bulk goods of the same species established in rule 3.1.21., fraction II, subsection d).
2. Operations of goods not transported in containers carried out by the automotive industry, terminal or manufacturing of motor vehicles, and dealers of new vehicles.
3. Operations of metal sheets and tubes and wire in rolls, provided it is uniform and homogeneous cargo.
4. In the case of loose cargo that is not presented in containers, such as boxes, bags, sacks, and barrels.
5. Goods transported by rail ferry.
6. In the case of empty containers.
7. In the case of ballast, this situation must be manifested.
c) In export, it must be transmitted within a period of twenty-four hours before the vessel departs. d) Comply with the requirements and file format indicated in the Guidelines with technological specifications for the transmission to the Digital Window of the transport document in maritime traffic, issued by the ANAM, which may be consulted on the ANAM Portal and on the Digital Window Portal. e) Once the information has been transmitted, the Digital Window will send an electronic validation acknowledgment to the maritime transport company. f) The modification of the data may be carried out as many times as necessary in accordance with the following:
1. In the case of imports, before the importer, through their customs agent, customs agency, or accredited legal representative, presents the goods for clearance and the automated selection mechanism is activated.
In the case of bulk goods, modification of the gross weight will proceed even after the automated selection mechanism has been activated.
2. In the case of exports, the data that have been electronically transmitted may be modified before departure, or when, in accordance with article 89 of the Law, the customs declaration has been rectified.
Once the Digital Window sends the acceptance message to the maritime transport companies or those authorized by them, the number of the corresponding transport document must be declared in the customs declaration.

96 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 For the purposes of this rule, in cases of fortuitous event or force majeure that prevents the transmission from being carried out, the provisions of the Digital Window Contingency Program will apply, which may be consulted on the SAT Portal.
Maritime transport companies or those authorized by them must carry out the transmission referred to in this rule, to the extent that the computer systems are enabled in each customs office in the country, which will be announced on the SAT Portal.
Law 6, 7, 20, 36-A, 89, Regulation 19, RGCE 2.4.5., 3.1.21.
Transmission of information from international freight agents through the Digital Window
1.9.21. For the purposes of articles 6o., 20, fractions III and VII, and 36-A, fraction I, subsection b) of the Law, international freight agents or those authorized by them must transmit to the Digital Window an electronic document with information regarding the goods for which they contracted the maritime transport service.
I. The electronic document referred to in this rule must contain the following data:
a) The CAAT referred to in rule 2.4.5., of the international freight agent. b) Those established in rule 1.9.20, fraction I., except what is indicated in subsections a), b), c), e), g), k), item 8, and m). c) The CAAT of the issuer of the bill of lading. d) Place of origin of the goods before being taken to the port of embarkation (place where the goods were loaded). e) Reference bill of lading number master or house, to which the house bill of lading will be added. f) House bill of lading number.
II. The transmission of the electronic document shall be subject to the following:
a) In import, it must be carried out twenty-four hours after the vessel has departed, except in the case of the following operations where the transmission may be carried out up to twenty-four hours before the arrival of the vessel in national territory:

Bulk goods of the same species established in rule 3.1.21., fraction II, subsection d).
Goods not transported in containers carried out by the automotive industry, terminal or manufacturing of motor vehicles, and dealers of new vehicles.
Metal sheets and tubes and wire in rolls, provided it is uniform and homogeneous cargo.
Loose cargo that is not presented in containers, such as boxes, bags, sacks, and barrels.
Goods transported by rail ferry.
Empty containers.
b) In export, it must be transmitted within the twenty-four hours prior to the hour the vessel departs. c) Comply with the requirements and file format indicated in the Guidelines with technological specifications for the transmission to the Digital Window of the transport document in maritime traffic, issued by the ANAM, which may be consulted on the ANAM Portal and on the Digital Window Portal. d) Once the information has been transmitted, the Digital Window will send an electronic validation acknowledgment to the international freight agent or those authorized by them.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 97 e) The modification of the data may be carried out as many times as necessary, in accordance with the following:

In the case of imports, before the importer, through their customs broker, customs agency, or accredited legal representative, presents the goods for clearance and the automated selection mechanism is activated.

In the case of bulk goods, the modification of the gross weight will be permissible even after the automated selection mechanism has been activated.

In the case of exports, the data that were electronically transmitted may be modified before departure, or when, in accordance with Article 89 of the Law, the customs declaration has been rectified.

Once the Digital Window sends the acceptance message to the international freight agents or those authorized by them, the corresponding transport document number (bill of lading) must be declared in the customs declaration.

For the purposes of this rule, in the event of force majeure or fortuitous event that prevents transmission, the provisions of the Digital Window Contingency Program shall apply, which can be consulted on the SAT Portal.

The international freight agents or those authorized by them must carry out the transmission referred to in this rule, to the extent that the computer systems are enabled in each customs office in the country, which will be announced on the SAT Portal.

Law 6, 20, 36-A, 89, Regulation 19, RGCE 1.9.20., 2.4.5., 3.1.21.

Transmission of the assessment validating the weight, volume, or other inherent characteristics of automotive fuels

1.9.22. For the purposes of Articles 36-A, fraction I, subsection f) of the Law and the Tenth of the Decree by which various provisions of the Income Tax Law, the Value Added Tax Law, the Special Tax on Production and Services Law, the Federal Tax on New Cars Law, the Federal Tax Code, and other regulations are reformed, added, and repealed, published in the DOF on November 12, 2021, those who introduce into national territory the goods classified in the tariff fractions and NICO: 2207.10.01 00, 2207.20.01 00, 2710.12.99 04, 2710.12.99 05, 2710.12.99 06, 2710.19.99 03, 2710.19.99 04, 2710.19.99 08, and 3826.00.01 00, must transmit the assessments that validate the weight, volume, or other inherent characteristics of the goods referred to in Article 2, fraction I, subsection D) of the IEPS Law, with the characteristics established in Annex 32 Services for issuing assessments that determine the type of hydrocarbon or petroleum product, the calorific power of natural gas, and the octane rating in the case of gasoline of the RMF.

When the goods are transported within national territory by land or rail, the CFDI to which the Carta Porte complement is incorporated must also be available.

Law 36-A, IEPS Law 2, LIGIE 1, Chapters 22, 27, and 38, Decree by which various provisions of the Income Tax Law, the Value Added Tax Law, the Special Tax on Production and Services Law, the Federal Tax on New Cars Law, the Federal Tax Code, and Other Regulations are reformed, added, and repealed, RMF 2.7.7.1.1., Annex 32 of the RMF

Chapter 1.10. Direct Clearance and Legal Representative

Authorization for the transmission of declarations through the SEA, accreditation of Legal Representative, auxiliaries, and customs offices

1.10.1. For the purposes of Article 59-B, fraction I of the Law, and Article 69, fraction I of the Regulation, those interested in promoting the clearance of goods without the intervention of a customs broker or customs agency must request an authorization number to transmit declarations through the SEA, in accordance with the procedure form 28/LA Request for authorization number to transmit declarations through the SEA, accreditation and revocation of legal representative, accreditation and revocation of common legal representative, authorization and revocation of auxiliaries, as well as designation of customs offices in which the clearance of the goods will be carried out, contained in Annex 2.

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Importers or exporters who have obtained an authorization number to transmit declarations to the SEA, in accordance with Articles 40 of the Law and 69, fraction II, 236, 239, 240, 241, and 242 of the Regulation, must accredit their legal representatives in the same application referred to in the previous paragraph and comply with the aforementioned procedure form.

For the designation of auxiliaries and customs offices referred to in Articles 69, fractions III and IV, and 239 of the Regulation, the provisions of the procedure form referred to in the first paragraph of this rule must be complied with. Persons referred to in Article 238 of the Regulation cannot be designated as auxiliaries.

Once the authorization to transmit declarations through the SEA is obtained, the DGJA will assign each interested party an authorization number consisting of four digits. An extract of the authorization, including the name of the authorized person, as well as the name of the legal representative, if applicable, will be published on the SAT Portal. Likewise, in cases where the authorization number is suspended or revoked, such circumstance will be published on the aforementioned electronic page.

Importers or exporters who have obtained the authorization number to transmit declarations through the SEA will have the obligation to keep in their files the documents with which they accredited the requirements of their legal representatives, which must be made available to the customs authority when requested.

Natural persons with business activities in terms of Title IV, Chapter II, Sections I and IV of the Income Tax Law, cannot carry out the importation of the goods indicated in the Additional Information section in accordance with procedure form 28/LA Request for authorization number to transmit declarations through the SEA, accreditation and revocation of legal representative, accreditation and revocation of common legal representative, authorization and revocation of auxiliaries, as well as designation of customs offices in which the clearance of the goods will be carried out, contained in Annex 2.

The accreditation of the legal representatives of state public companies, their subsidiary bodies and/or subsidiary public companies and their subsidiaries must be carried out complying with the requirements established for such purposes, in the procedure form referred to in this rule.

Law 40, 59-B, Income Tax Law, Title IV, Regulation 69, 236, 238, 239, 240, 241, 242, RGCE 1.2.2., Annex 2

Circumstances and deadlines for suspension of authorization to transmit declarations through the SEA

1.10.2. For the purposes of Article 237 of the Regulation, before revoking the authorization number assigned to transmit declarations, the DGJA may suspend it, for the circumstances and deadlines set forth below:

I. When any of the requirements accredited to obtain the authorization number are no longer met, obligations are not fulfilled, or any of their legal representatives fails to satisfy any of the requirements of the Law, the Regulation, and rule 1.10.1., the authorization will be suspended until the requirement is met or the obligation is fulfilled.

II. When goods referred to in any of the fractions referred to in procedure form 28/LA Request for authorization number to transmit declarations through the SEA, accreditation and revocation of legal representative, accreditation and revocation of common legal representative, authorization and revocation of auxiliaries, as well as designation of customs offices in which the clearance of the goods will be carried out, contained in Annex 2, have been imported without having registration in the enterprise certification scheme, under the modalities of VAT and IEPS or Authorized Economic Operator, or in both; or if the interested party is suspended in said registration; the authorization number will be suspended for a period of two years.

III. When customs authorities, due to customs inspection, verification of goods in transport, or the exercise of verification powers, have proceeded to the precautionary seizure of the authorized person's goods more than five times in a year, for any of the causes established in Article 151 of the Law, and a condemning resolution has been issued, in which the customs authority has imposed fiscal credits exceeding $100,000.00 (one hundred thousand pesos 00/100 m.n.), the assigned authorization number will be suspended for a period of two years.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 99

The suspension referred to in this subsection will not apply when the precautionary seizure results from incorrect tariff classification due to differences in criteria in the interpretation of the TIGIE, provided that the description, nature, and other characteristics necessary for the classification of the goods coincide with the goods presented for customs inspection, or when the interested party admits to the irregularity detected before the issuance of the resolution determining their tax situation.

The benefit indicated in this subsection will apply only once in each fiscal year, and will not be applicable when the omission of taxes on foreign trade, duties, and, if applicable, compensatory quotas that correspond, exceed $200,000.00 (two hundred thousand pesos 00/100 m.n.). For these purposes, the assigned authorization number will be suspended for a period of two years.

IV. When the authorized person has committed more than six times in the same year, any of the infractions established in Article 176 of the Law, for causes other than those referred to in the previous subsection, and the fine and payment of taxes on foreign trade, duties, and, if applicable, compensatory quotas that correspond have not been covered, or guaranteed, the assigned authorization number will be suspended for a period of two years.

The benefit established in the previous paragraph will not apply when the omission of taxes on foreign trade, duties, and compensatory quotas that correspond exceeds $100,000.00 (one hundred thousand pesos 00/100 m.n.).

Law 144-A, 151, 176, Regulation 237, RGCE 1.2.2., 1.10.1., Annex 2

Procedure for suspension of authorization to transmit declarations through the SEA

1.10.3. For the purposes of Article 237 of the Regulation, the DGJA will have a period of two years counted from the moment it becomes aware of the facts or omissions that generate the cause of suspension referred to in rule 1.10.2., subsection I, to notify the importer or exporter of the start of the suspension procedure, in which it will order and execute the provisional suspension of the authorization for the time that the cause motivating it subsists.

Once notified of the start of the suspension procedure, the interested party may, at any time, disprove the cause of suspension or prove that it no longer subsists, exhibiting for such purposes before the DGJA the documentary evidence deemed pertinent and stating in writing what is convenient for their rights.

The DGJA will resolve the procedure within thirty days following the presentation of the evidence and writings indicated. If the evidence or writings provided disprove the cause that gave rise to the suspension, the DGJA will immediately activate the suspended authorization number, regardless of whether the corresponding final resolution is issued within the aforementioned period.

When it concerns causes of suspension other than those indicated in rule 1.10.2., subsection I, the DGJA will have a period of two years counted from the moment it becomes aware of the facts or omissions that generate the cause of suspension to initiate the procedure. In the agreement initiating the procedure, it will order and execute the provisional suspension of the authorization, which will persist until the conclusion of the same, and notify the importer or exporter of the facts or omissions, granting them a period of ten days, counted from the day following the one in which the notification takes effect, to state what is convenient for their rights and offer the corresponding evidence.

When the interested party presents documentary evidence that disproves the causes that gave rise to the suspension, the authority that initiated the suspension procedure will immediately activate the authorization number and issue the corresponding final resolution within a period of thirty days, counted from the day following the one in which the interested party's period to offer evidence would have expired.

When the interested party does not present the evidence or if it does not disprove the circumstances under which the authorization was suspended, the DGJA must issue a final resolution within a period of thirty days, counted from the day following the one in which the interested party's period to offer evidence and state what is convenient for their rights would have expired.

100 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024

In the final resolution, the DGJA will indicate the suspension period, which will be calculated from the moment the authorization number was provisionally suspended.

When the authorization number is suspended, the affected party cannot initiate new operations, but only conclude those that were validated and paid on the date when the start of the suspension procedure is notified to them.

To carry out the revocation of the authorization for the causes established in the authorization itself, the procedure indicated for causes of suspension other than those indicated in rule 1.10.2., subsection I, will be applied by the DGJA.

Regulation 237, RGCE 1.10.2.

Revocation of authorization to transmit declarations through the SEA

1.10.4. For the purposes of Article 237 of the Regulation, in case of recidivism in any of the causes of suspension established in rule 1.10.2., the DGJA will revoke the authorization number assigned to transmit declarations.

A person will be considered a recidivist if they have been suspended by final resolution on two occasions in the same fiscal year.

When it concerns recidivism, the revocation will be determined in the same resolution in which the second definitive suspension has been issued.

Revocation without prior suspension will proceed when, in the exercise of verification powers, customs authorities detect that the authorization number was granted due to error, bad faith, or fraud, presents false or altered documents, and when import or export goods prohibited from being introduced into or removed from national territory, referred to in Article 229 of the Regulation, have been introduced or removed. In these cases, the revocation will be processed in accordance with the procedure indicated for causes of suspension other than those indicated in rule 1.10.2., subsection I.

Anyone whose authorization number to transmit declarations has been revoked cannot request a new number for a period of five years counted from the revocation.

The legal representatives accredited by legal entities whose authorization number assigned to transmit declarations has been revoked will lose that status at the moment the authorization is revoked, and cannot be accredited as representatives of other authorized persons, until the period of five years counted from the revocation has elapsed.

For such purposes, the DGJA, within ten business days following the date on which the deregistration occurs, will notify the authorized persons of the loss of the representative's status, allowing them to conclude operations initiated, validated, and paid before the notification of the deregistration.

Law 144-A, Regulation 229, 237, RGCE 1.10.2.

Designation of common legal representative

1.10.5. For the purposes of Articles 40, second paragraph of the Law, and 236 of its Regulation, to carry out the clearance of goods without the intervention of a customs broker or customs agency, the following legal entities may designate one or several common legal representatives, in accordance with procedure form 28/LA Request for authorization number to transmit declarations through the SEA, accreditation and revocation of legal representative, accreditation and revocation of common legal representative, authorization and revocation of auxiliaries, as well as designation of customs offices in which the clearance of the goods will be carried out, contained in Annex 2:

I. Companies belonging to the same corporation and with the same legal representative.

II. Scientific and technological research institutions, accredited in accordance with the relevant Law, to take charge of the clearance of goods of their coordinated entities.

III. Associations whose corporate purpose is foreign trade activities, chambers of commerce and industry, and confederations that group them, to carry out the clearance of export goods of their members.

Law 40, Regulation 236, RGCE 1.2.2., 1.10.1., Annex 2

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 101

Unlimited representation

1.10.6. For the purposes of Article 40, second paragraph of the Law, legal representation for customs clearance purposes will not be limited, so a legal representative may represent two or more natural and legal persons, provided that the requirements established in the aforementioned Article, as well as those of Article 236 of the Regulation and procedure form 28/LA Request for authorization number to transmit declarations through the SEA, accreditation and revocation of legal representative, accreditation and revocation of common legal representative, authorization and revocation of auxiliaries, as well as designation of customs offices in which the clearance of the goods will be carried out, contained in Annex 2, are accredited.

In this case, each natural or legal person must individually accredit their legal representative.

However, a designated legal representative cannot simultaneously have the status of an auxiliary.

Law 40, Regulation 236, RGCE 1.2.2., Annex 2

Requirements for electronic transmission of the declaration

1.10.7. For the purposes of Article 59-B, fraction I of the Law, the electronic transmission of the declaration carried out by authorized persons through their accredited legal representative must be carried out using the e.firma or the valid and active digital seal of the authorized person, with the exception of operations carried out by Courier and Parcel Companies in accordance with the procedure established in rule 3.7.5., whose transmission will be carried out with the valid and active e.firma or digital seal of the legal representative of the corresponding courier or parcel company.

When various legal representatives are designated by a single authorized person, if the option is chosen not to carry out the transmission directly with the authorized person's e.firma, this person will have the obligation to deliver to each of them a valid and active digital seal, with which each legal representative will carry out the electronic transmission of the declaration.

The electronic transmission of declarations carried out by the legal representatives of the authorized persons, in which the e.firma or digital seal of the authorized person appears, as well as the authorization number designated to carry out foreign trade operations and the acceptance code generated by the SEA, will be considered to have been transmitted and carried out by the natural or legal persons to whom the e.firma or digital seal corresponds.

Law 6, 36, 37, 37-A, 59-B, Regulation 243, RGCE 3.7.5.

Option to accredit legal representative for those who already have a customs attorney

1.10.8. For the purposes of Article 40, second paragraph of the Law, the accreditation of the legal representative before the customs authorities will not be an impediment for those who already have a customs attorney to continue promoting the clearance of their goods through their customs attorney.

Law 40, RGCE 1.10.1.

Chapter 1.11. Tariff Classification Council

Integration of the Council

1.11.1. For the purposes of Article 48 of the Law, the Council will issue technical opinions regarding the correct tariff classification and NICO of the goods that the competent authority submits to its consideration, which may serve as support to resolve the inquiries referred to in Article 47 of the Law. The Council will be integrated by:

I. A President, who will be the head of the AGJ.

II. An Executive Secretary, who will be the head of the ACNCE.

III. Two Councilors, who will be the heads of the AGACE and the DGJA.

IV. Permanent guests, who will be the experts proposed by the confederations, chambers, and industrial associations and academic institutions, accredited before the Council, in accordance with procedure form 29/LA Request for accreditation of permanent guests before the Council, contained in Annex 2.

102 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024

The members referred to in fractions I, II, and III of this rule shall have voice and vote before the Council, and may designate a substitute, who must have a hierarchical level of Area Manager or equivalent at minimum, who shall only have voice and vote before the Council in the absence of the member they replace.
The permanent guests referred to in fraction IV of this rule shall only have voice before the Council.
For the purposes of this Chapter, technical opinions are opinions on tariff classification and NICO, in which customs authorities may rely to issue resolutions on the consultations referred to in Article 47 of the Law and Rule 1.2.9.
Law 47, 48, RGCE 1.2.2., 1.2.9., Annex 2

Council Operation Rules
1.11.2. For the purposes of Article 48 of the Law, the sessions of the Council shall be as follows:
I. The attendance of at least the President or the Executive Secretary and the Councilors or their respective substitutes shall be required.
II. It shall convene when so required.
The validation of the technical opinion issued by the Council must have the majority of votes; in case of a tie, the President of the Council or, if applicable, the Executive Secretary shall have the casting vote.
Only the members, substitutes, and permanent guests previously designated and accredited before the Council may attend the sessions.
The functions of each of the members of the Council, as well as the terms and conditions regarding its operation, shall be those established by the SAT through the Operation Rules of the Tariff Classification Council, established in Annex 6.
Law 48, RGCE 1.11.1., Annex 6

Tariff Classification and NICO Criteria (Annex 6)
1.11.3. For the purposes of Article 48, second-to-last paragraph of the Law, in relation to Rule 1.11.1., the technical opinions issued by the Council and on which the SAT relies to issue its resolutions shall be published as tariff classification criteria and, if applicable, NICO in Annex 6.
Law 48, RGCE 1.11.1., Annex 6

Chapter 1.12 Customs Agency
Authorization to operate as a customs agency
1.12.1. For the purposes of Articles 167-D and 167-E of the Law, civil societies constituted for such purposes may obtain authorization to operate as a customs agency, for which they must comply with the applicable legal provisions and in accordance with the procedure sheet 30/LA Authorization to operate as a customs agency, contained in Annex 2.
In case of non-compliance with the aforementioned procedure sheet, the authority shall require the applicant to provide the omitted information or documentation within a period of ten days counted from the day following its notification.
The authority must resolve within a period of three months counted from the day following that in which the file is duly integrated. It is understood that the file is duly integrated when all the necessary requirements to resolve the application are met, or when the period indicated in the previous paragraph expires, regardless of whether the information and documentation required have been provided or not; for this effect, the authority shall issue a letter stating:
I. Grant the authorization.
II. Deny the authorization.
III. Consider the application not filed.
The circumstances indicated in fractions II and III of the previous paragraph shall not be an impediment for the civil society to present a new application when it deems appropriate.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 103

For the purposes of Article 167-I, fraction I of the Law, the authority shall consider as the customs agency's attached customs office that which has authorized the customs agent who coincides with the fiscal address of the customs agency. In case of non-coincidence, the customs agency may choose from among the authorized ones the attached customs office.
Law 1, 167-D, 167-E, 167-I, CFF 18, 37, RGCE 1.2.2., Annex 2

Incorporation of customs agents into a customs agency
1.12.2. For the purposes of Articles 167-D and 167-E of the Law, an authorized customs agency may request the incorporation of a customs agent, in accordance with procedure sheet 31/LA Authorization for the incorporation of customs agents into a customs agency, contained in Annex 2.
Once the procedure is completed, the authority shall issue a response letter in accordance with Rule 1.12.1., third paragraph.
Law 1, 167-D, 167-E, 167-K CFF 18, RGCE 1.2.2., 1.12.1., Annex 2

Activation of customs agency operations
1.12.3. For the purposes of Articles 167-D and 167-E of the Law, and Rules 1.12.1. and 1.12.2., the patent of the customs agent who integrates or is incorporated into the customs agency shall be deactivated from the SEA within ten days following the notification of the authorization granted to the customs agency, so that the customs agent shall have this period to conclude the operations conferred upon them, complying with the following:
I. Present a notice to the authority in accordance with procedure sheet 15/LA Notice of conclusion of operations of the customs agent who integrates or is incorporated into a customs agency, contained in Annex 2, informing that they have concluded the conferred operations and that they have the necessary procedures to initiate the operations derived from the charge conferred to the customs agency while they are a member thereof.
II. The customs agent referred to in this rule may request once the extension of the aforementioned period, in accordance with procedure sheet 16/LA Authorization to extend the period to present the notice of conclusion of operations of the customs agent, contained in Annex 2.
Law 1, 167-D, 167-E, CFF 18, RGCE 1.2.2., 1.12.1., 1.12.2., Annex 2

Confirmation of attorney-in-fact for customs agency, derived from the integration or incorporation of their customs agent into the respective customs agency
1.12.4. For the purposes of Articles 167-D, second-to-last paragraph, 167-F, fractions II and III, and 167-I, fraction II of the Law, the attorney-in-fact or attorneys-in-fact of the customs agent who integrate or incorporate into the customs agency may operate for the respective customs agency, provided that a free-form document is presented, in accordance with procedure sheet 35/LA Confirmation of attorney-in-fact for customs agency, derived from the incorporation of their customs agent into the respective one, contained in Annex 2.
The acts performed by the customs attorneys-in-fact with respect to customs clearance and inspection, as well as the acts derived from those, shall be imputable to the customs agency and to the customs agent whose authorization and patent is manifested in the corresponding customs declaration or document.
In no case may the attorneys-in-fact who integrate a customs agency be members of another customs agency simultaneously and may only promote clearance on behalf of a single customs agency and before a single customs office, using the e.firma or digital seal that the customs agency provided to the customs agent who intervenes in the operation and to whom they report for the clearance of operations. Law 167-D, 167-F, 167-G, 167-I, 167-J, RGCE 1.2.2., Annex 2

Designation of customs agent aspirant in a customs agency in process
1.12.5. For the purposes of Articles 167-D and 167-E of the Law, first, fourth, and fifth transitional provisions of the Decree by which various provisions of the Customs Law are reformed, added, and repealed, published in the DOF on June 25, 2018, when a customs agent who has presented the application for authorization referred to in Rules 1.12.1. and 1.12.2., respectively, complying with the requirements and conditions established in the applicable legal provisions, dies or retires due to incapacity, without the DGJA having notified the corresponding resolution in terms of Rule 1.12.1., third paragraph, the following shall apply:

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I. Interested customs agents who are part of the civil society or authorized customs agency may conclude the respective procedure, provided that their interest is confirmed and ratified, complying with procedure sheet 17/LA Authorization to conclude the procedure to obtain the authorization to operate as a customs agency, contained in Annex 2.
In case of not performing the aforementioned confirmation and ratification, the application for authorization to operate as a customs agency shall be considered not filed.
II. Once the above is complied with and, if applicable, having obtained the letter in which the authorization to operate as a customs agency is granted, in accordance with Article 167-K of the Law, two of their active attorneys-in-fact or executive partners may be designated to participate in the competition to obtain the patent of the customs agent who died or retired, complying with Rule 1.12.13.
In case of not submitting the patent of the deceased or retired customs agent to competition in terms of this rule, it shall be cancelled.
Law 167-D, 167-E, 167-K, Decree by which various provisions of the Customs Law are reformed, added, and repealed, published in the DOF on June 25, 2018, first, fourth, fifth transitional provisions, RGCE 1.2.2., 1.12.1., 1.12.2., 1.12.13., Annex 2, RGCE for 2019 1.4.13., 1.4.14.

Disincorporation of customs agent from a customs agency and reactivation of their patent
1.12.6. For the purposes of Articles 167-D and 167-E of the Law, a customs agent incorporated into an authorized customs agency may request their disincorporation from it, in accordance with procedure sheet 32/LA Application to disincorporate from a customs agency, contained in Annex 2.
Once the procedure is completed, the authority shall issue a response letter in terms of Rule 1.12.1. and the patent of the customs agent who disincorporates from the customs agency may be reactivated at the request of the interested party in accordance with procedure sheet 138/LA Application for the reactivation of the customs agent patent, contained in Annex 2, from the day following the notification of the authorization of disincorporation from the customs agency. The customs agency may continue operating in the customs offices of the customs agent who disincorporates, provided it presents its authorization to act in additional customs offices, in accordance with Rule 1.12.12. Law 1, 167-D, 167-E, CFF 18, RGCE 1.2.2., 1.12.1., 1.12.12., Annex 2

Definitions for the purposes of Article 167-D
1.12.7. For the purposes of Article 167-D, fractions I and IV, subsection e) of the Law, the following shall be understood:
I. Fixed assets: The investments referred to in Article 32 of the Income Tax Law.
II. Corporate best practices: The methodologies or systems that support the institutionalization of the society, transparency of its operations, adequate declaration of reliable information, having stable succession processes, and being permanent over time for the benefit of its partners or associates and interested third parties.
III. Corporate governance model: The establishment of a set of relationships between the company's management, its board of directors, its shareholders, and other interested third parties.
For the purposes of this rule, interested third party shall be understood as any natural or legal person, other than the partners, interested in the good performance, stability, and permanence over time of the society.
Law 167-D, LISR 32, 175

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Authorization and extension of attorney-in-fact for customs agency
1.12.8. For the purposes of Articles 167-D, second-to-last paragraph, 167-F, fractions II and III, and 167-I, fraction II of the Law, the customs agency may request the authorization of the attorney-in-fact for the customs agency, in accordance with procedure sheet 33/LA Authorization and extension of attorneys-in-fact for customs agency, contained in Annex 2, in order to represent it when promoting and processing the customs clearance of goods.
The acts performed by the customs attorneys-in-fact with respect to customs clearance and inspection, as well as the acts derived from those, shall be imputable to the customs agency and to the customs agent whose authorization and patent is manifested in the corresponding customs declaration or document. In no case may the attorneys-in-fact who integrate a customs agency be members of another customs agency simultaneously and may only promote clearance on behalf of a single customs agency and before a single customs office, using the e.firma or digital seal that the customs agency provided to the customs agent who intervenes in the operation and to whom they report for the clearance of operations. Law 167-D, 167-F, 167-G, 167-I, 167-J, RGCE 1.2.2., Annex 2

Revocation of authorization to attorneys-in-fact of customs agencies
1.12.9. For the purposes of Article 167-F, fraction III of the Law, interested customs agencies wishing to revoke the authorizations of their attorneys-in-fact must present the corresponding application, in accordance with procedure sheet 34/LA Application for revocation of authorization to attorneys-in-fact of customs agencies, contained in Annex 2.
Law 167-F, RGCE 1.2.2., Annex 2

Amount of operations that the customs agency must handle
1.12.10. For the purposes of Article 167-F, fraction VI of the Law, the import and export operations for which the customs agency has the obligation to handle are those whose value does not exceed the equivalent in national or foreign currency to 3,000 (three thousand) dollars of the United States of America.
Regarding imports carried out by companies that have a registration to operate under the Decrees of the Border Zone or Region, or in any other legal instrument that applies in place of these, the value of the aforementioned operations shall be up to the equivalent in national or foreign currency to 5,000 (five thousand) dollars of the United States of America, provided that in the latter case the simplified declaration is used and the goods in question are not tariff classified. Law 167-F

Charge conferred for operations with consolidated declarations
1.12.11. For the purposes of Articles 59, fraction III, and 167-H, fraction III of the Law, the document that proves the charge conferred to the customs agency to carry out the clearance of goods using consolidated declarations shall cover all the operations referred to in said declaration.
Regarding operations carried out through consolidated declarations by IMMEX Program companies, the document may be issued to cover the operations corresponding to a period of six months. Likewise, in cases where such companies have carried out more than ten operations with the same customs agency in the previous calendar year, the document that proves the charge to said customs agency may be presented to cover the operations for the same period. Law 59, 167-H

Authorization to customs agencies to act in additional customs offices
1.12.12. For the purposes of Article 167-I, third paragraph of the Law, customs agencies may request authorization to act in an additional customs office, in accordance with procedure sheet 36/LA Authorization to customs agencies to act in additional customs offices, contained in Annex 2.
In case of non-compliance with any of the requirements of the procedure sheet mentioned in the previous paragraph, the authority shall require the applicant to provide the omitted information or documentation within a period of ten days counted from the day following its notification.

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The authority must resolve within a period of three months counted from the day following that in which the file is duly integrated. It is understood that the file is duly integrated when all the necessary requirements to resolve the application are met, or when the period indicated in the previous paragraph expires, regardless of whether the information and documentation required have been provided or not; for this effect, the authority shall issue a letter stating:
I. Grant the authorization.
II. Deny the authorization.
III. Consider the application not filed.
The circumstances indicated in fractions II and III of the previous paragraph shall not be an impediment for the taxpayer to present a new application when they deem appropriate.
Law 167-I, RGCE 1.2.2., Annex 2

Designation of customs attorney-in-fact or executive partner for customs agent patent
1.12.13. For the purposes of Article 167-K of the Law, the customs agency may designate from its active customs attorneys-in-fact or executive partners, the contestants to obtain the patent of the customs agent who has died, retired voluntarily, or due to permanent incapacity, in accordance with the following procedure:
I. Designate two aspirants who meet the requirements of Article 159 of the Law, from among its active customs attorneys-in-fact or executive partners, in accordance with procedure sheet 37/LA Application for the designation of aspirants to the customs agent patent, contained in Annex 2.
When the designation of aspirants is not made within a period of two months after the death or retirement of the customs agent, in accordance with Article 167-K of the Law, the patent of the deceased or retired customs agent shall be considered extinguished.
II. Once the contestants have been designated and accredited by the authority, the customs agency must request the application of the knowledge and psychotechnical exams referred to in Article 159, fraction IX of the Law, in accordance with procedure sheet 38/LA Application for the application of exams for aspirants to the customs agent patent, contained in Annex 2, and observe the following:
a) The aspirants must present themselves to sustain the knowledge or psychotechnical stage, as applicable, on the date, place, and time previously notified by the DGJA.
Only when the aspirant passes the knowledge stage shall they be able to present the psychotechnical stage.
The aspirant or aspirants shall only sustain the psychotechnical stage, provided they have the certification of the Labor Competence Technical Standard (NTCL), issued by the Council for Standardization and Labor Competence Certification (CONOCER) and published in the DOF. b) The exams referred to in this fraction may be practiced up to a second time, when the aspirants do not present themselves to sustain the exams on the first occasion, or when both aspirants are not approved; therefore, if on the second occasion the aspirants do not present themselves to sustain the exams or both are not approved, the patent of the deceased or retired customs agent shall be considered extinguished. The exams shall be considered approved when favorable results are obtained in both stages.
III. In case of death of a customs agent incorporated into the customs agency, a notice must be presented in accordance with procedure sheet 18/LA Notice of death of customs agent by the customs agency, contained in Annex 2.

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IV. In the case of voluntary withdrawal, the customs broker and the customs agency must submit a free-form letter, in accordance with procedure form 39/LA "Application for voluntary withdrawal of a customs broker and its ratification," contained in Annex 2, and must ratify it before the DGJA.

V. Once the examinations are concluded and approved, and in the case of proven death or permanent incapacity of the customs broker, or upon ratification of voluntary withdrawal, the DGJA will notify the customs agency by official letter which of the applicants has met the requirements to obtain the customs broker patent and has won the contest. The winner may apply for the issuance of the Agreement granting the customs broker patent, in accordance with procedure form 40/LA "Application for the issuance of the Agreement granting the customs broker patent," contained in Annex 2.

VI. Once the Agreement referred to in the preceding subsection is notified, the customs agency and the customs broker must request its publication in the DOF, in accordance with procedure form 41/LA "Application for publication in the DOF of the Agreement granting the customs broker patent," contained in Annex 2.

Law 159, 167-K, RGCE 1.2.2., Annex 2

Form of payment for services provided to customs agencies

1.12.14. For the purposes of Articles 36 and 36-A of the Law, 27, subsection III and 28, subsection XXII of the Income Tax Law, the consideration paid to customs agencies for the provision of their services shall be made via bank transfer to the account of the customs agency registered in accordance with rule 1.6.3., or via personal check from the account of the person who hires the services of the customs agency.

When imports are made through a customs declaration in accordance with rule 1.3.1., subsections I, II, III, IX, XI, XIV, XVI, XVII, XVIII regarding books, and XXI, payment may be made in cash, provided that the amount of the consideration does not exceed $5,000.00 (five thousand pesos 00/100 m.n.).

In the case of the definitive import of used vehicles with keys VF or VU in accordance with Appendix 8, contained in Annex 22, payment may be made in cash, provided that the amount of the consideration does not exceed $5,000.00 (five thousand pesos 00/100 m.n.).

The customs agency must record in the corresponding field of the customs declaration the key in the RFC through which the services corresponding to the customs operation in question are invoiced, which must be the key in the RFC of the customs agency.

Law 36, 36-A, Income Tax Law 27, 28, VAT Law 14, 18, RGCE 1.3.1., 1.6.3., Annex 22

Compliance with obligations of the customs agency

1.12.15. For the purposes of Articles 167-F, subsections IX and X of the Law, the third transitional provision of the Decree by which various provisions of the Customs Law are reformed, added, and repealed, published in the DOF on June 25, 2018, the customs agency will submit notices and information in accordance with the procedure forms contained in Annex 2:

I. 135/LA Notice of modification of the corporate purpose of societies previously constituted for the provision of customs broker services.

II. 136/LA Notice of kinship of customs brokers with the head or deputy head of the customs office.

III. 137/LA Notice of incorporation and withdrawal of partners of the customs agency.

Law 159, 167-F, 167-G, Decree by which various provisions of the Customs Law are reformed, added, and repealed, third transitional provision, RGCE 1.2.2., Annex 2

Title 2. Entry, Exit and Control of Goods
Chapter 2.1. General Provisions
Customs office hours (Annex 4)

2.1.1. For the purposes of Articles 10 and 18 of the Law and the Agreement by which the territorial jurisdiction of customs offices and the customs sections of customs offices is determined, published in the DOF on March 1, 2022, and its subsequent modifications, Annex 4 determines the days and hours considered business days for entry into national territory or exit therefrom of persons, goods, and means of transport.

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For the purposes of Article 19 of the Law, the heads of customs offices may authorize places other than the authorized one, as well as non-business days and hours, in cases where the service so warrants. Likewise, when it is necessary to carry out customs clearance of foreign trade goods outside the schedule established by the customs office in Annex 4, the extraordinary service may be requested in accordance with procedure form 128/LA Application for extraordinary service for customs clearance of goods, contained in Annex 2.

Law 10, 18, 19, Agreement by which the territorial jurisdiction of customs offices and the customs sections of customs offices is determined, Regulation 9, 10, 31, RGCE 1.2.2., Annexes 2 and 4

Schedules for entry of goods into national territory for greater efficiency in foreign trade flow

2.1.2. For the purposes of Articles 10, first paragraph, and 18 of the Law, Monday through Saturday from 8:00 to 13:00 hours are considered business days for entry into national territory through any customs office in the country, regarding the following goods:

I. Those classified in tariff subsections and in the NICO: 8701.21.01 00, 8701.22.01 00, 8701.23.01 00, 8701.24.01 00, 8701.29.01 00, 8702.10.05 00, 8702.20.05 00, 8702.30.05 00, 8702.40.06 00, 8703.21.02 00, 8703.22.02 00, 8703.23.02 00, 8703.24.02 00, 8703.31.02 00, 8703.32.02 00, 8703.33.02 00, 8703.40.02 00, 8703.50.02 00, 8703.60.02 00, 8703.70.02 00, 8703.90.02 00, 8704.21.04 00, 8704.22.07 00, 8704.23.02 00, 8704.31.05 00, 8704.32.07 00, 8704.41.02 00, 8704.42.02 00, 8704.43.02 00, 8704.51.03 00, 8704.52.02 00, and 8705.40.02 00.

II. Those classified in headings 87.11 and 87.16 of the TIGIE, except those classified in tariff subsections and NICO: 8716.80.03 00, 8716.80.99 01, 8716.80.99 02, and 8716.80.99 99.

Law 10, 18, LIGIE 1, Chapter 87, RGCE 4.5.31., Annex 4

Customs declaration of money

2.1.3. For the purposes of Article 9 of the Law, persons obligated to declare the entry or exit of amounts in cash, national or foreign checks, payment orders, or any other document receivable or a combination thereof, exceeding the equivalent in the currency or currencies in question of 10,000 (ten thousand) United States dollars, must do so through format D4 Declaration of Internment or Extraction of amounts in cash and/or documents receivable (Spanish and English), contained in Annex 1.

They may also opt to present the aforementioned declaration electronically, transmitting the required information to the customs authority through the SAT Portal.

Once the information referred to in the preceding paragraph is transmitted, the system will generate a receipt acknowledgment, which will have a validity of thirty calendar days, counted from the date of transmission of the information, and will be presented by the interested party, either printed or through any electronic device that allows its visualization, in place of format D4 Declaration of Internment or Extraction of amounts in cash and/or documents receivable (Spanish and English), contained in Annex 1, before the customs authority.

A new transmission or presentation of the official format with the corresponding data before the customs authority must be made before being subjected to the automated selection mechanism, when upon entry or exit of the obligated person from national territory, the receipt acknowledgment lacks validity or the information contained therein cannot be visualized by the authorities in the system, or when it states that the content of the declaration has changed.

Persons who had declared in format D2 Customs Declaration for passengers from abroad (Spanish and English) or D3 Money Declaration for passengers exiting (Spanish and English), contained in Annex 1, who carry amounts in cash or documents receivable exceeding the equivalent in the currency or currencies in question of 10,000 (ten thousand) United States dollars, must deliver, upon entering or exiting national territory at the corresponding customs office, the declaration referred to in the first paragraph of this rule or the receipt acknowledgment, in the case of declarations presented electronically.

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International transport and custody of valuables companies, courier companies including parcel services and SEPOMEX, when entering or exiting national territory amounts in cash or any of the documents referred to in the first paragraph of this rule, must attach to the corresponding customs document the declaration referred to in the first paragraph of this rule for each operation they perform, accompanying a copy of the documentation in which the declaration of said amounts in cash or documents receivable by the service requester is recorded; in the case of declarations presented electronically, the corresponding receipt acknowledgment must be presented.

Persons using the services indicated in the preceding paragraph must declare the amounts in cash or documents receivable referred to in the first paragraph, in the shipping document, air waybill, or the document in which the shipment or transfer is recorded.

In the case of natural or legal persons carrying out import or export operations, which imply entry into national territory or exit therefrom of amounts in cash or documents receivable, under the terms of Article 9, first paragraph of the Law, they must present annexed to the customs declaration the declaration referred to in the first paragraph of this rule, or the corresponding receipt acknowledgment, in the case of declarations presented electronically.

Law 9, 144, 184, Regulation 8, RGCE 1.2.1., Annex 1

Circumstances included for the declaration of money at customs

2.1.4. For the purposes of Articles 9 of the Law and 8 of the Regulation, the obligation to declare to customs authorities the entry or exit of national territory of amounts in cash, national or foreign checks, traveler's checks, payment orders, or any other document receivable or a combination thereof, is also applicable to officials and employees of international organizations who carry, transport, or process operations that imply entry into national territory or exit therefrom of the amounts in cash or documents receivable that the Law indicates must be declared for such purposes.

For the purposes of the preceding paragraph, for each import or export operation carried out, the declaration referred to in the first paragraph of rule 2.1.3. or the receipt acknowledgment, in the case of declarations presented electronically, must be attached to the corresponding customs declaration.

Regarding other documents receivable, they shall be understood as:

I. Credit instruments or valuable titles regulated in Chapters I to VI of Title One of the LGTOC, except those mentioned in the first paragraph of this rule.

II. Any other document similar to those indicated in the preceding subsection, which is regulated by foreign laws, provided that they are payable on demand and had been issued to bearer, endorsed without restriction, payable to a fictitious beneficiary, or that, in any other way, their ownership is transmitted with the simple delivery of the title.

III. Any document indicated in the two preceding subsections, which is incomplete by omitting the name of the beneficiary, but which is signed.

IV. Those credit instruments or valuable titles of a nominative nature that had been issued by a financial institution, both national and foreign.

Law 9, 144, 184, LGTOC Chapters I to VI, of Title One, Regulation 8, RGCE 2.1.3.

Chapter 2.2. Deposit at Customs
Monthly report of goods that caused abandonment in favor of the Federal Treasury

2.2.1. For the purposes of Article 15, subsection III of the Law, the persons mentioned in said provision must, within the first five days of each month, remit electronically to the customs office of their territorial jurisdiction, information regarding goods that caused abandonment in the immediately preceding month.

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For the purposes of Article 144-A, subsection VI of the Law and this rule, the customs authority may revoke or cancel the corresponding concession or authorization from those who omit compliance with what is stated in the preceding paragraph.

Law 15, 29, 144-A

Abandoned goods and notification

2.2.2. For the purposes of Articles 15, subsection III, and 32 of the Law, supervised premises comply with the notice of goods that have caused abandonment once they register in their system and remit electronically to the customs office of their jurisdiction the information of said goods, within the deadline indicated in rule 2.2.1.

The customs authority, within a period not exceeding one month after the sending and receipt of the notice informing of goods that have caused abandonment, will notify the owners or consignees of the goods, under the terms and conditions indicated in Article 32 of the Law, that the abandonment period has elapsed and that they have fifteen days to withdraw the goods upon proof of compliance with obligations regarding non-tariff regulations and restrictions, as well as the payment of fiscal credits incurred, and that, in case of not doing so, it will be understood that they have become Federal Treasury property.

Law 15, 29, 32, RGCE 2.2.1.

Procedure for the delivery of goods in supervised premises

2.2.3. For the purposes of Article 26, subsections III, VII, and VIII of the Law, persons who have authorization or concession to provide services for handling, storage, and custody of foreign trade goods in supervised premises are obligated to deliver the goods under their custody when the customs broker, customs agency, customs attorney, or accredited legal representative presents the customs document that covers them and, if applicable, model M1.11. List of documents, contained in Annex 1. The copy of the customs document will be considered presented when the supervised premises, prior to the exit of the goods, capture the customs declaration number in the register, in accordance with rule 2.3.8.

It will be considered that they comply with the obligation to verify the authenticity of the data recorded in the customs declarations presented for the withdrawal of goods when they perform the comparison of the data contained in the printout of model M1.5. Simplified Form of the Customs Declaration, contained in Annex 1, with the data of the customs declaration that appears in the electronic verification system, in which the payment or compliance information appears, which can be verified through the reading of the QR (Quick Response Code) two-dimensional barcode, regarding contributions and compensatory quotas determined or paid in said customs declarations, and retain electronically the consulted customs declaration in the system. In the case of operations carried out under consolidated customs declarations, it must be electronically verified that the customs declaration number indicated in the printout of model M1.6. Consolidated Notice Format, contained in Annex 1, with which they intend to withdraw the goods, is open in the system as a consolidated prior, that the data coincides, and that they retain electronically the consolidated prior, consulted in the system.

In the case of the delivery of goods in containers, the authenticity of the data recorded in the customs documents presented for their withdrawal must also be verified, by comparing the container number and checking that the documentation and characteristics of the container correspond to what is indicated in the customs declaration or in the printout of model M1.6. Consolidated Notice Format, contained in Annex 1, which they present for withdrawal.

To carry out the electronic verification in the SAAI of the customs documents referred to in this rule, the electronic system and software provided by the AGCTI must be installed and carried out in accordance with the user manual for consulting customs declarations for supervised premises. In the case of supervised premises in maritime traffic customs offices, to carry out the delivery of goods in containers, they must have the electronic exit confirmation generated by the SAAI, in accordance with the guidelines established by the ANAM for this purpose, which will be made known on the SAT Portal.

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If it is detected that contributions and, if applicable, compensatory quotas corresponding have not been paid or the data of the customs declaration, CFDI, equivalent document, or bill of lading do not match the customs declaration, the supervised premises will abstain from delivering the goods, will retain the customs declaration and other documents exhibited to them, and must immediately notify the head of the customs office of their jurisdiction.

Law 15, 26, 52, 53, 186-, RGCE 1.2.1., 1.6.2., 2.3.8., Annex 1

Assignment and donation of foreign trade goods, non-transferable to INDEP

2.2.4. For the purposes of Article 145, fourth paragraph of the Law and 209, subsection II of its Regulation, foreign trade goods that become property of the Federal Treasury and from which legal disposition can be made by considering them non-transferable to INDEP, in accordance with the Federal Law for the Administration and Alienation of Public Sector Assets and which have the opinion issued by a competent authority, through which it is determined that said goods are suitable for human or animal consumption, medicinal, surgical, agricultural, or livestock use, will be offered for assignment or donation by the customs office, the corresponding ADACE, or the ACOECE, through the System for assignment and donation of foreign trade goods in accordance with the following:

I. Assignment or donation:

a) It will first be offered to the departments and entities of the Federal Public Administration, public companies of the State, their subsidiaries and affiliates, Federative Entities, Municipalities, and territorial demarcations of Mexico City, as well as to the Legislative and Judicial federal powers, making them aware of the availability of goods by official letter, which may be sent via institutional email, in order that within a period not exceeding five days counted from the day the said sending is made, they manifest through the same channel their acceptance, in order to start the procedure through the System for assignment and donation of foreign trade goods.

When the customs office, the corresponding ADACE, or the ACOECE, as applicable, does not receive a response with the acceptance or rejection of the goods for assignment within the period referred to in the preceding paragraph, it will be offered for assignment or donation through the System mentioned in said paragraph.

b) In the case of emergency situations caused by natural, climatic phenomena, or by their nature it is necessary to deliver the goods urgently and promptly, in accordance with provisions published in the DOF or in any local official dissemination medium or written request, the goods referred to in this rule will be assigned or donated directly and prioritarily to the SEGOB, to the SEDENA, to the Ministry of Welfare, to the Mexican Red Cross, I.A.P., or, if applicable, to the department or entity designated to support in the attention of said emergency situations, formalizing the delivery of the goods through the respective administrative delivery-receipt act.

c) Interested parties receiving goods for assignment or donation must comply with procedure forms 42/LA Application for non-transferable foreign trade goods to INDEP in the quality of assignment and 43/LA Application for non-transferable foreign trade goods to INDEP in the quality of donation, contained in Annex 2, as applicable.

The parties referred to in the preceding paragraph may withdraw from receiving the requested goods up to forty-eight hours before the date and time established for their delivery and, if they reapply for the goods, they may withdraw only one more time regarding the same goods.

When goods are not withdrawn within the deadlines established for such purposes or there is withdrawal, they will be offered again by the customs office, the ADACE, or the ACOECE, as applicable, through the System for assignment and donation of foreign trade goods.

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In all cases, the customs authority will verify that the goods continue to be in conditions of use and consumption throughout the process; otherwise, the procedure will be concluded and the goods will be removed from the Foreign Trade Goods Assignment and Donation System, notifying the applicant or applicants.

II. The beneficiaries of the goods shall comply with the following:

a) Once the assignment or donation has been obtained, the interested party must submit a report on the use and distribution of the goods through the Foreign Trade Goods Assignment and Donation System within a period of one month counted from the date of signing the respective administrative act of delivery-receipt, and they shall have the obligation to submit it even if a sanction applies under the applicable provisions. When the beneficiary considers that due to volume or logistics they will not be able to carry out the distribution within the one-month period, this situation shall be recorded in the respective administrative act of delivery-receipt, and in this case, the beneficiary shall have a period of up to three months, being required to submit a preliminary report within the first month.

b) The goods assigned or donated in accordance with this rule shall not be subject to commercialization. In the event that the authority has knowledge that the assignee or donee commercialized them, the customs office, the ADACE, or the ACOECE, as applicable, shall inform them of this situation, granting a period of six days counted from when the notification takes effect, for them to offer evidence and present arguments as appropriate.

c) The authority shall issue the corresponding resolution and notify the assignee or donee within a period not exceeding fifteen days, counted from the conclusion of the period indicated in the previous subsection, in accordance with the information and documentation available in the file.

When the commercialization is not disproven, the assignee or donee of the goods shall not be able to request or receive a new assignment or donation until two years have elapsed, counted from the date the resolution referred to in the previous paragraph is notified to them, without prejudice to other applicable sanctions and leaving intact the exercise of verification powers by customs and tax authorities.

d) The beneficiary shall not be able to request or receive a new assignment or donation until one year has elapsed when:

It is not possible to prove that all the goods were destined exclusively for the fulfillment of their functions, in the case of assignments or purposes related to their corporate object, in the case of donations. In this case, the year referred to in this subsection shall be counted from the signing of the respective administrative act of delivery-receipt.
The goods are omitted to be withdrawn within the established periods upon making them available. In this case, the year referred to in this subsection shall be counted from the date on which they should have been withdrawn.
The report on the use and distribution of the goods is not submitted within the established period. In this case, the year referred to in this subsection shall be counted from the end of the period in which the report should have been submitted.
The withdrawal is omitted to be reported. In this case, the period referred to in this subsection shall be counted from the date of the non-compliance in the withdrawal of the goods.

e) The SAT is released from all responsibility or criminal action that may arise subsequent to the date of delivery-receipt of the goods.

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III. The foreign trade goods for which this rule may be applied are, among others, the following:

a) Perishables for human consumption in natural, frozen, and/or dry state, packaged or bulk, semi-processed and processed.

b) Food and medicines.

c) Flowers, plants, and soil in natural state, certified seeds, herbicides, fungicides, insecticides, pesticides, fertilizers, and fertilizers.

d) Allopathic and homeopathic medicine, serums, solutions, ointments, vitamins, drops, condoms, various medical tests, reagents or substances used in the laboratory, dressing material, contraceptives, contact lenses, and artificial organs for human transplants.

e) Other perishables, such as cosmetics and beauty articles, cleaning and personal hygiene articles, paint, in any presentation, sealants, and waterproofing agents.

The importer, owner, holder, or consignee from whom the goods susceptible to assignment or donation derived shall not adhere to what is established in this rule.

Law 1, 145, Regulation 209, CFF 134, RGCE 1.2.2., Annex 2

Procedure for the recovery of abandonments

2.2.5. For the purposes of Article 32 of the Law, goods in deposit at the customs office that have passed to the property of the Federal Treasury, with the exception of those indicated in the third paragraph of this rule, may be destined to any of the customs regimes established in the Law or in other applicable legal provisions, by those who were their owners or consignees, for which they must present the request for authorization for their recovery, in accordance with the procedure form 44/LA Authorization for the recovery of goods that have passed to the property of the Federal Treasury, contained in Annex 2.

Persons who have obtained the authorization established in this rule shall have a period of one month, or fifteen natural days in the case of goods indicated in Annex 29, counted from the day following when their notification takes effect, to withdraw the goods from the fiscal or supervised facility where they are located and present them to the customs office for clearance, even if their transfer to INDEP had been requested, in which case, the customs office shall cancel the transfer orders in whole or in part.

In the case of goods indicated in Annex 29, explosive, flammable, polluting, radioactive, radiative, or corrosive goods, as well as live animals, which imply some imminent risk in matters of animal health, plant health, and public health, the return of the goods may be carried out, provided that the interested party presents the request for authorization referred to in the first paragraph of this rule.

For the purposes of the previous paragraph, interested parties shall have a period of fifteen natural days or ten natural days in the case of goods indicated in Annex 29, counted from the day following when their notification of the authorization takes effect, to effect the return of the goods. The customs office shall cancel, if applicable, the instruction order for destruction to the supervised facility or for making available for assignment or donation of the goods.

Once the resolution of the authority is obtained, in which the recovery of the goods is authorized, it must be attached to the paid petition with which the customs clearance of the same will be processed.

What is established in this rule shall not be applicable to cases of goods that have expressly caused abandonment, in accordance with Article 29, fraction I of the Law.

Law 29, 30, 32, Regulation 57, 62, RGCE 1.2.2., Annexes 2 and 29

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Procedure for destroying goods owned by the Federal Treasury

2.2.6. For the purposes of Articles 32, third paragraph of the Law, and 62 of the Regulation, once the customs office in question knows and notifies the resolution that determines the destination of the non-transferable goods to INDEP that have passed to the property of the Federal Treasury or of those that can be legally disposed of in accordance with Article 145 of the Law, the persons providing the services indicated in Articles 14 and 14-A of the Law must, within a maximum period of thirty days following the notification, destroy those goods of which the Federal Treasury will not dispose.

For the purposes of Articles 144, fraction XVIII, and 145 of the Law, in the case of goods that have passed to the property of the Federal Treasury, in terms of what is stated in Article 196-A, fraction IV of the CFF, as well as those of which legal disposal is possible and which are not transferable to INDEP and which due to their nature cannot be assigned or donated, once the customs authority has the resolution that determines the destination of the goods in accordance with the aforementioned articles, it shall instruct the persons providing the services indicated in Articles 14 and 14-A of the Law to proceed to destroy those goods of which the Federal Treasury will not dispose, within a maximum period of thirty days following the notification of such instruction.

To proceed with the destruction of goods referred to in this rule, the supervised facility must present the destruction notice to the ADACE, within whose territorial jurisdiction the goods are located, five days in advance of the destruction, in accordance with procedure form 12/LA Notice for the destruction of goods owned by the Federal Treasury, contained in Annex 2.

Law 14, 14-A, 29, 30, 32, 144, 145, CFF 196-A, Regulation 62, RGCE 1.2.2., Annex 2

Withdrawal and return of goods in deposit at the customs office

2.2.7. For the purposes of Articles 92 and 93 of the Law and 139 of the Regulation, to effect the return of goods that are in deposit at the customs office or the withdrawal from the customs regime, the following shall apply:

I. In the case of goods of foreign origin that are in deposit at the customs office that are not going to be imported or of the withdrawal to assign goods to a different customs regime, the corresponding petition must be presented, declaring the number of the original import petition or the number of the value acknowledgment, if applicable, the air waybill, bill of lading, or bill of lading.

In the case of the return of goods of foreign origin that have entered national territory by air, are in deposit at the customs office, and are not going to be imported, it shall not be necessary to process a petition, provided that they present a free written notice, in advance on a business day and hour to the customs office, attaching the corresponding documentation in accordance with the previous paragraph.

In the case of withdrawal from the export regime, in accordance with Article 93, second paragraph of the Law, it shall not be necessary to comply with the non-tariff regulations and restrictions to which the goods subject to importation are subject, provided that they have not left national territory. Likewise, partial withdrawal may be carried out, presenting the withdrawal petition and subsequently the rectification for the quantities actually exported in terms of Article 89 of the Law.

In the withdrawal petition, the key of the corresponding identifier must be recorded, as well as the payment of the minimum fee of the DTA, established in Article 49, fraction IV of the LFD. In the case of withdrawal of the export of goods that had been imported in accordance with Article 86 of the Law, a simple copy of the deposit receipt in the customs account must also be attached.

II. In the case of goods of national origin that are in deposit at the customs office that are not going to be exported, or of foreign goods of animal origin, perishable or easily decomposable, that are in deposit at the customs office, their withdrawal from the customs office or their return shall proceed, as applicable, presenting a free written document, through which this circumstance is manifested, attaching the CFDI or the equivalent document that expresses the commercial value of the goods.

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Courier and package companies may effect the return of the goods they had transported and that are in deposit at the customs office, previously presenting a notice to the corresponding customs office of the supervised facility. The return shall be processed with the notice in which the stamp of presentation of the same before the customs office is recorded.

III. In the case of goods that are not in deposit at the customs office, for which the corresponding petition has been elaborated and paid and said goods are no longer going to enter or leave national territory, the electronic withdrawal of the petition that covers the corresponding operation may be carried out, being able to compensate balances in favor in terms of Article 138 of the Regulation and rule 1.6.19.

In the case that balances in favor are intended to be compensated, what is stated in Article 138 of the Regulation, as well as rules 1.6.19. and 5.2.1. shall apply.

Withdrawal or return of goods of foreign origin shall not proceed when they are goods of prohibited importation, weapons, substances harmful to health, or there are unresolved tax credits.

Law 23, 86, 89, 90, 92, 93, 120, LFD 49, Regulation 138, 139, RGCE 1.2.2., 1.6.19., 5.2.1., RMF Annex 19

Procedure for regime changes

2.2.8. For the purposes of Articles 93, third paragraph of the Law, and 140 of the Regulation, the change of regime shall proceed provided that the regime to which the goods in question were initially destined is still in force and the physical presentation of the goods shall not be required.

In cases where the value declared in the petition is lower than its estimated price in accordance with the Annexes of the Estimated Prices Resolution, the deposit certificate or guarantee must be attached to the import petition, which guarantees the contributions corresponding to the difference between the declared value and the respective estimated price, in accordance with what is established in rule 1.6.28.

Law 90, 91, 93, Estimated Prices Resolution, Regulation 140, RGCE 1.6.28.

Exit of goods whose abandonment period has ended

2.2.9. For the purposes of Article 29, fraction II of the Law, goods regarding which the abandonment periods have elapsed may be withdrawn to be subject to some customs regime, in cases where the customs authority has not carried out the notification referred to in Article 32, first paragraph of the Law, provided that the owner or consignee of the goods who presents themselves at the supervised facility to request their exit, presents the printout of any of the following documents: model M1.1. Petition or M1.5. Simplified Form of the Petition, contained in Annex 1, validated and paid with which the goods will be destined to some customs regime and fully proves their ownership.

Law 29, 30, 32, CFF 134, RGCE 1.2.1., Annex 1

Definition of special equipment for vessels

2.2.10. For the purposes of Article 31 of the Law, the special equipment of vessels that may remain in the port for three months, comprises cranes, forklifts, load carriers, those designed for container transport, mechanical shovels, pressure hooks, electric magnets, plates, chains, nets, ropes, slings, paddles, grates (racks), and others of similar functions that are used to facilitate loading and unloading maneuvers.

Law 31

Chapter 2.3. Supervised facilities, strategic supervised facilities, and maneuvers in the supervised facility

Concession, authorization, and extension of supervised facilities

2.3.1. For the purposes of Articles 14, third paragraph of the Law, and 53 of the Regulation, interested parties wishing to provide the services of handling, storage, and custody of foreign trade goods must comply in accordance with procedure form 130/LA Concession and extension to provide the services of handling, storage, and custody of foreign trade goods, in buildings located within fiscal facilities, contained in Annex 2.

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Interested parties seeking to obtain the authorization or extension to provide the services of handling, storage, and custody of foreign trade goods in buildings of which they have use or enjoyment and that border a fiscal or supervised facility, even through a confined route or a building located within or bordering a port facility, including its development zone, in the case of maritime, border, inland railway, or air customs offices, must present their application in accordance with procedure form 45/LA Authorization and extension to provide services of handling, storage, and custody of foreign trade goods, contained in Annex 2.

For the purposes of this rule, the confined route is that by means of which adjacency is granted to a specific building, a subdivision, or several buildings located along it, even if said buildings do not physically border the fiscal or port facility; this is the only way through which one can enter the inspection areas of the fiscal facility or the port facility in question and connects directly to the roadways that lead to the recognition areas of the fiscal facility, without having alternate entry or exit routes that are not towards the aforementioned fiscal facility.

The supervised facilities conceded and authorized in terms of what is established in Articles 14, third paragraph, and 14-A of the Law, are those related in appendix 6, contained in Annex 22.

Law 14, 14-A, 14-B, Regulation 53, RGCE 1.2.2., Annexes 2 and 22

Habilitation and extension of strategic supervised facilities

2.3.2. For the purposes of Articles 14-D of the Law and 190 of the Regulation, the authorized strategic supervised facilities are those related in appendix 21, contained in Annex 22; therefore, interested parties seeking to obtain the habilitation of a building for the introduction of goods under the strategic supervised facility regime and the authorization for its administration or extension thereof, must present their application in accordance with procedure form 46/LA Authorization and extension for the habilitation of a building for the introduction of goods under the strategic supervised facility regime and its administration, contained in Annex 2.

Law 14-D, Regulation 190, RGCE 1.2.2., Annexes 2 and 22

Supervised facility within the strategic supervised facility and expansion of surface area of strategic supervised facilities

2.3.3. For the purposes of Article 14-D of the Law, in those cases where within the building proposed to be habilitated as a strategic supervised facility, authorized or conceded supervised facilities are located, in terms of Articles 14 and 14-A of the Law, the person requesting the authorization referred to in said Article 14-D must present a request before the DGJA in the SAT Portal, accessing the Digital Window, and attach the request formulated by each of said supervised facilities complying with the requirements established in rule 4.8.1. These latter requests shall be processed once the ANAM habilitates the said building for the introduction of goods under the strategic supervised facility regime and authorizes its administration. The foregoing shall not be applicable in the case of surfaces within or bordering a port facility subject to the administration of an Integrated Port Administration, in terms of this rule.

In the case of buildings located adjacently to the building habilitated exclusively for the introduction of goods under the strategic supervised facility regime or of surfaces within or bordering a port facility subject to the administration of an Integrated Port Administration, the person who has authorization for the administration of this building may request the expansion of the originally habilitated surface, in accordance with procedure form 47/LA Authorization for the expansion of the surface to operate the customs regime of strategic supervised facility, contained in Annex 2.

Law 14, 14-A, 14-D, Regulation 190, RGCE 1.2.2., 4.8.1., Annex 2

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Obligations of strategic supervised premises

2.3.4. For the purposes of Article 14-D of the Law, legal entities that obtain the authorization and permission referred to in said Article 14-D, must comply with the following:

I. Carry out the necessary actions for the administration, supervision, and control of the strategic supervised premise.

II. Adopt the necessary measures to delimit the strategic supervised premise, in accordance with the requirements issued for such effect by the ANAM.

III. Provide the necessary infrastructure for the provision of customs services that are required, in accordance with the Guidelines on Infrastructure, Control, Surveillance and Security, as well as Technological Recommendations regarding Closed-Circuit Television Cameras, Installations and Systems, for Administrators and Operators of Strategic Supervised Premises issued by the ANAM, which may be consulted on the ANAM Portal, as well as the maintenance and necessary services for the proper functioning of said installations.

IV. Build, maintain, and administer the common-use infrastructure within the strategic supervised premise and guarantee the supply of public services in said installations.

V. Provide, install, and maintain the systems and equipment for the automated registration and control of the entry and exit of merchandise, persons, and vehicles, as well as the other control mechanisms required by the ANAM.

VI. Integrate an automated and updated database regarding the names of persons and data of vehicles whose access to the strategic supervised premise is permitted by the persons referred to in Article 135-A of the Law, to whom the corresponding badges must be issued in accordance with the requirements issued by the ANAM.

VII. Operate surveillance services in the strategic supervised premise.

VIII. Monitor compliance with the security measures established by customs authorities.

IX. Comply with the Guidelines on Infrastructure, Control, Surveillance and Security, as well as Technological Recommendations regarding Closed-Circuit Television Cameras, Installations and Systems, for Administrators and Operators of Strategic Supervised Premises that are determined by customs authorities for the control, surveillance, and security of the strategic supervised premise and of foreign trade merchandise, for which purpose they must also allow customs authorities to perform their functions, being obliged to report facts of which they have knowledge regarding alleged violations of the Law and to hand over the merchandise subject to them, if they are in their possession.

X. They must present to the customs office within whose jurisdiction the strategic supervised premise is located, the tariff of the services offered that coincides with that displayed to the public in their establishments in accordance with Articles 8, 57, and 58 of the Federal Consumer Protection Law, which must refer to each of the services related directly or indirectly to the authorization and permission. The tariff must be presented to the customs office within the first fifteen days of the month of January of the year in which it applies, and changes to said tariffs during the year in question must be presented to the customs office within a period of fifteen days following the date on which the change occurs. The prices contained in the tariff referred to in this rule are independent of the tariffs fixed by the SICT in port premises in accordance with Articles 60, 61, and 62 of the Ports Law, and must be clearly distinguishable from them.

XI. Make the annual payment of the rights indicated in Article 40, subsection l) and second paragraph of the aforementioned Law, in relation to Annex 19 Updated Amounts of the LFD of the RMF, within the period established in Article 4, fifth paragraph of the LFD.

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XII. Inform the same day, through the SEA, to the corresponding customs office according to the jurisdiction in which it is located, of the arrival of the merchandise entering the strategic supervised premise of the persons authorized in accordance with rule 4.8.1.

XIII. Verify that the padlock referred to in rule 1.7.6., fraction II, remains intact upon the arrival of the merchandise to the installations of the authorized premise; otherwise, it must inform the corresponding customs office at its location.

Regarding the authorization and permission referred to in Article 14-D of the Law, granted to an Integrated Port Administration, regarding surfaces located within the port premise, compliance with Article 4 of the Law must be given, as well as with the Guidelines on Infrastructure, Control, Surveillance and Security, as well as Technological Recommendations regarding Closed-Circuit Television Cameras, Installations and Systems, for Administrators and Operators of Strategic Supervised Premises that, in matters of security, control, and operation, are issued by the ANAM applicable to the fiscal premise, the port premise, and the surfaces authorized as a strategic supervised premise, which will be made known on the ANAM Portal, and notice must be given to the ANAM of any adjustment or modification to the master port development program that could affect security, control, surveillance, access routes, infrastructure, and equipment measures.

Law 4, 14-D, 135-A, 186, Federal Consumer Protection Law 8, 57, 58, Ports Law 60, 61, 62, LFD 4, 40, Regulation 190, RGCE 1.1.4., 1.7.6., 4.8.1., RMF Annex 19

Obligations of supervised premises

2.3.5. For the purposes of Articles 14-B and 15 of the Law, private parties that obtain a concession or authorization to provide the services of handling, storage, and custody of foreign trade merchandise, must comply with the following:

I. In accordance with Articles 15, fraction I of the Law and 54, fraction II of the Regulation, in the first year of operation, they must present to the DGJA within thirty days following the notification of the authorization or concession, a bond policy or equivalent insurance contract equal to 10% of the amount of their investment program. In subsequent years of validity of the concession or authorization, the amount of the fiscal interest guarantee will be an amount equivalent to the average daily value of the merchandise stored during the immediately preceding calendar year, and the corresponding bond policy, insurance contract, or letter of credit must be presented to the DGJA within the first fifteen days of the month of January.

II. For the purposes of the compensation referred to in fraction IV and the reduction of expenses referred to in fraction VII, second paragraph, both of Article 15 of the Law, legal entities that have obtained authorization or concession to provide the services of handling, storage, and custody of foreign trade merchandise, may carry out the compensation or reduction of expenses provided that they transmit monthly a report for each concession or authorization, prepared by a public accountant registered in accordance with Article 52, fraction I of the CFF, using the format E14 Format to present the Report of compensation or reduction of expenses against the revenue at charge, contained in Annex 1, through the Digital Counter.

The report must correspond to the month immediately preceding that in which the compensation or reduction of expenses against the revenue was made and contain the following information:

a) For compensation against the revenue:

Fee paid by private parties for said services, unless it is higher than that established in the LFD for the same services, when they are provided by the authority in fiscal premises, in which case the fee fixed by said law will be considered (fees in effect at the time of service provision).
Date from which the customs authority makes known to the supervised premise that the merchandise is under its custody, due to its seizure by customs authorities or by virtue of it passing to the property of the Federal Treasury.

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Date on which the merchandise is withdrawn, as stated in Article 15, fraction IV, third paragraph, subsections a), b), and c) of the Law, prior to notification of its transfer to the INDEP; its release in favor of its owners or consignees, assignees, or donees; or, when its destruction is instructed. Compensation for fees derived from the storage of merchandise whose withdrawal from the supervised premise was authorized and which are not withdrawn, as established by the Law, for causes attributable to the INDEP or its owners or consignees, or which are not destroyed by the supervised premise, will not proceed.
Total amount for the provision of services, considering the fees in effect and the period of service provision.
Description of the merchandise, indicating the data that allow for their identification, including their weight, volume, or number, as well as the elements that allow the supervised premise to calculate the cost of the services.
Attach to the report copies of the documents supporting the information referred to in the previous points, without which it will have no value whatsoever.

b) For the reduction of expenses against the revenue:

Program authorized by the ANAM in which the works to be carried out are expressly identified, attaching a plan in which the administrative offices of the customs office or its complementary installations and the works to be carried out within them are located, indicating the stages and deadlines in which the works will be carried out and their unit and total value in national currency and without VAT.
Act drawn up by ANAM authorities, in which the work carried out, stage, and period are recorded, as well as the unit and total value, in accordance with the authorized program, and in which the delivery and receipt to the satisfaction of the authorities are also recorded.
The reduction of expenses of the amounts corresponding to the work against the revenues, specifying partial reductions and pending balances.
Attach to the report copies of the documents supporting the information referred to, without which it will have no value whatsoever.

c) Summary of the information contained in fraction II, subsections a) and b) of this rule, presented by the taxpayer, in which the final balance of amounts to be compensated and reduced according to the last report, the amount reported in the month, the amount to be compensated and reduced in the month, and the pending balance to be compensated and reduced for the following month will be indicated.

The taxpayer will expressly state in the report that there are no amounts against which to compensate or reduce in the period subject to the report in the summary of the information indicated in fraction II, subsection c) of this rule, when applicable.

The report described in this rule is different from that made on the company's financial statements and will be issued in compliance with fiscal and customs provisions, in terms of Article 52 of the CFF, without Article 52-A of said legislation being applicable.

III. For the purposes of Article 15, fractions V and VI of the Law, during the period in which free storage and custody of the merchandise is allowed, the interested party will only be obliged to pay for the services generated by prior recognition maneuvers, as well as for the handling services of the same, provided that said services are not those included in the transport contract.

The deadlines for free storage and custody of the merchandise must be allowed, provided that merchandise enters the supervised premise, regardless of whether it has been subject to transfer or transshipment. Under no circumstances will the abandonment deadlines be interrupted due to what is stated in this paragraph.

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IV. For the purposes of Article 55 of the Regulation, when consolidators or deconsolidators do not indicate a domicile for hearing and receiving notifications within the jurisdiction of the customs office, the warehouse keeper must send to the customs office the list of the merchandise entering the warehouse for notification on its bulletin boards, which must remain on said bulletin boards for five days. Likewise, they must immediately notify their principals of the aforementioned communication and will be responsible for the damages and losses that, in their case, they cause due to negligence or delay in the notice in question.

V. For the purposes of Article 15, fraction VI of the Law, the transfer of merchandise between supervised premises may be carried out only once, except for supervised premises whose jurisdiction corresponds to a maritime or air traffic customs office when the merchandise is covered by a Master Air Waybill consigned to a cargo consolidator or deconsolidator, in which case the transfer of merchandise between premises may be carried out up to three times, for which the premise that allows the transfer to another premise that previously requested it by electronic means, must inform the requesting premise, before the delivery of the merchandise, by the same means, the list of the shipments that will effectively be delivered, and the premise that requested the transfer must electronically acknowledge receipt of the physical receipt of the same. Upon introducing the transferred merchandise into the receiving premise, this will formalize the entry by electronic acknowledgment of receipt confirming the list of the shipments of which it takes possession. In case of discrepancy between what was transferred and what was effectively received, the premise that allowed the transfer must immediately notify the head of the customs office.

VI. The holders of the concessions or authorizations must present to the customs office within whose jurisdiction the supervised premise is located, the tariff of the services offered that coincides with that displayed to the public in their establishments in accordance with Articles 8, 57, and 58 of the Federal Consumer Protection Law, which must refer to each of the services related directly or indirectly to the authorization or concession. The tariff must be presented to the customs office within the first fifteen days of the month of January of the year in which it applies, and changes to said tariffs during the year in question must be presented to the customs office within a period of fifteen days following the date on which the change occurs. The prices contained in the tariff referred to in this rule are independent of the tariffs fixed by the SICT in port premises in accordance with Articles 60, 61, and 62 of the Ports Law, and must be clearly distinguishable from them.

VII. For the purposes of Articles 15, fractions IV and VII of the Law, and 40, subsections d) and q) and 232-A of the LFD, the following must be observed:

a) Transmit by the last business day of each month, the report referred to in fraction II of this rule using the format E14 Format to present the Report of compensation or reduction of expenses against the revenue at charge, contained in Annex 1, through the Digital Counter.

b) When applicable, make the payment of the revenue indicated in Article 15, fraction VII of the Law, through the electronic scheme e5cinco, in the terms established in said article.

c) Regarding supervised premises that have the obligation to pay the right established in Article 232-A of the LFD, they must make it through the electronic scheme e5cinco, observing what is established in Article 234 of said Law.

d) Make the payment of the annual right indicated in Article 40, subsection d) of said Law, in relation to Annex 19 Updated Amounts of the LFD of the RMF, within the period established in Article 4, fifth paragraph of the LFD.

e) In the case of having authorization for the merchandise stored in them to be subject to elaboration, transformation, or repair within the supervised premise, they must make, through the electronic scheme e5cinco, within the period established in Article 4, fifth paragraph of the LFD, the payment of the right indicated in Article 40, subsection q) of said Law, in relation to Annex 19 Updated Amounts of the LFD of the RMF.

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VIII. For the purposes of Articles 14-B, first paragraph, and 15, first paragraph of the Law, the holders of the concessions and authorizations, within the buildings where they provide the services of handling, storage, and custody of merchandise, must allow and cooperate with the customs authority in the practice of inspections regarding those goods that they have under their watch.

IX. For the purposes of Articles 1, 26, fraction III, and 144, fraction IX of the Law, they must designate a place for the practice of inspection, surveillance, and review functions of the handling, transport, or possession of the merchandise that they have under their watch, to which only the personnel authorized by the corresponding customs office will have access. These installations must comply with the requirements indicated by guidelines issued by the SAT, which will be made known on the SAT Portal.

Law 1, 14, 14-A, 14-B, 14-D, 15, 26, 144, 186, 187, LFD 4, 40, 232-A, 234, Federal Consumer Protection Law 8, 57, 58, Ports Law 60, 61, 62, CFF 52, 52-A, 134, Regulation 54, 55, RGCE 1.1.4., 2.3.8., Annex 1, RMF Annex 19

Authorization to provide the services of loading, unloading, and maneuvers

2.3.6. For the purposes of Article 14-C of the Law, legal entities interested in providing the services of loading, unloading, and maneuvers of merchandise within the fiscal premises, must request authorization, in accordance with the procedure sheet 48/LA Authorization to provide the services of loading, unloading, and maneuvers of merchandise in the fiscal premise, contained in Annex 2.

Law 14-C, RGCE 1.2.2., Annex 2

Obligations of those authorized to provide the services of loading, unloading, and maneuvers of merchandise in the fiscal premise

2.3.7. For the purposes of Article 14-C of the Law, legal entities that obtain the authorization referred to in said article must comply with the following:

I. Provide maintenance services, assignment of goods, provision of services, or execution of works within the fiscal premise, for which the head of the customs office will present for approval by the Committee for Improvements, the proposals for improvement and maintenance to maintain efficiency in customs clearance.

The authorized legal entities may comply with the improvement and maintenance proposals approved by the Committee, through contributions of 3% of the total of their income without considering VAT, obtained in the immediately preceding month, for the provision of the services of loading, unloading, and maneuvers in the fiscal premise.

To this effect, the authorized legal entities will constitute and administer a fund with the monthly contributions referred to in the previous paragraph, which they will make available to the head of the customs office, who in turn will inform the Committee for Improvements, in accordance with the applicable regulations.

The authorized legal entities that do not provide the contributions in accordance with this fraction will not be able to provide the services of loading, unloading, and maneuvers in the fiscal premise, until they cover the omitted contribution.

II. Provide to the customs office in question, a list of the personnel that will provide the service, attaching a copy of the document that accredits that said personnel is registered with the IMSS and giving notice of the hiring of personnel that provides the service, accrediting their hiring with the IMSS, as well as of the terminations. In the case of hiring temporary personnel, a copy of the corresponding service contract must be attached.

III. Uniform the personnel working for the authorized entity within the fiscal premise, and the personnel must wear the badge officialized by the head of the customs office.

IV. Make available to the customs office an automated register of the personnel working for the authorized entity within the fiscal premise, which must contain as a minimum for each person: name, address, the key in the RFC, photograph, fingerprint, and voter credential with photograph.

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V. Comply with the obligations related to the security and control of goods and customs facilities, as determined by the customs authority in the corresponding authorization.

VI. Make the annual payment of the duty indicated in Article 40, subsection e) and second paragraph of the aforementioned Law, in relation to Annex 19 Updated Amounts of the LFD of the RMF, within the term established in Article 4, fifth paragraph of the LFD.

Law 14-C, 202, LFD 4, 40, RMF Annex 19

Registration and control of goods in supervised facilities

2.3.8. For the purposes of Articles 15, subsections III, IV, VII and last paragraph of the Law and 48 of the Regulation, supervised facilities must comply with the guidelines issued by the ANAM regarding closed-circuit television cameras, which will be made known on the SAT Portal, as well as adopt the measures required, including the necessary infrastructure and equipment, so that the respective customs office can perform the consultation of the closed-circuit television cameras in real time and the simultaneous registration in the system available at the supervised facility for this purpose. The foregoing must be carried out in coordination with the customs office. The aforementioned registration must include at least the following data:

I. Upon entry of the goods:
a) Date of entry of the goods into the supervised facility. b) Date of arrival of the ship, in the case of maritime traffic customs offices. c) Bill of lading number, air waybill (master and/or house waybill) or bill of lading. d) Ship number/flight number/container number. e) Dimensions, type and number of container seals and padlock numbers, if applicable. f) First port, airport, railway terminal or place of loading (place where the goods were loaded). g) Description of the goods. h) Weight and unit of measurement. i) Number of packages, specifying the type of package: box, sack, pallet, drum, etc., or if it is bulk cargo. j) Commercial value declared in the transport document, if applicable. k) Name and address of the original consignee or the indication of "to order/original shipper" manifested in the bill of lading/person to notify. l) Date of completion of unloading of the goods, in the case of maritime traffic customs offices. The data referred to in subsections c) to k) of this subsection shall be in accordance with the information contained in the documents referred to in the transport document. m) Name of the person sending the goods (shipper, supplier and/or loader of the goods). n) Address of the person sending the goods (shipper, supplier and/or loader of the goods). o) When the goods were seized by the customs authorities or have become property of the Federal Treasury, it must be specified whether the goods are within the 20% assigned to the customs authority, indicating in each case the official document issued by the customs office in relation to the request for entry into the supervised facility of the seized goods and, if applicable, the official document in which it was made known that the goods became property of the Federal Treasury, in relation to Article 15, subsection IV of the Law.

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The holder of the concession or authorization must present the form called B13 Notice of Volumetric Storage Capacity (Rule 2.3.8.), contained in Annex 1, at the moment when 18% and subsequently 20% of the volumetric storage capacity of the goods seized by the customs authorities or those that have become property of the Federal Treasury is occupied.

p) Identify the goods that are stored at the request of an authority other than the customs authority.

II. During the stay of the goods in the supervised facility:
a) Information regarding the violation, damage or loss of the packages or stored goods.

III. Upon exit of the goods from the supervised facility:
a) Date of exit of the goods from the supervised facility. b) Storage period (identifying free storage). c) Date on which abandonment occurs. d) Date on which the notice of the goods that would cause abandonment was presented to the customs office. e) Entry number. f) Entry key. g) Customs broker patent number or authorization number of the customs representative, customs agency, importer or exporter. h) Name of the company that carried out the transfer and date on which it was carried out. i) Date and destination of the return, if applicable. j) Deconsolidation (container, warehouse, means of transport). k) Consolidation (container, warehouse, means of transport). l) Record of prior inspections and taking of samples (customs broker, customs agency, customs representative or importer who carried out the prior inspection, date of movement).

IV. After the exit of the goods from the supervised facility:
a) Fiscal folio of the CFDI issued for the collection of services provided to foreign trade operators, in accordance with what is established in Article 29-A of the CFF and Annex 20 Electronic Means of the RMF. b) The total amount of the CFDI issued to foreign trade operators, for the services provided in the supervised facility in accordance with what is established in Article 29-A of the CFF and Annex 20 Electronic Means of the RMF, when the CFDI is issued. c) The total amount obtained for the provision of the service for the handling, storage and custody of foreign trade goods, with which the 5% revenue to be paid in accordance with Article 15, subsection VII of the Law will be calculated, when the informative declaration called R15 Registration is made. d) According to the tariff informed to the general public and to the respective customs office in accordance with rule 2.3.5., subsection VI, indicate the quantity of goods that are in deposit in accordance with the unit of measurement with which the service provided is intended to be invoiced (weight, volume, unit, container, tons, value, days of storage, handling, custody, etc.). e) If compensation is being made for the storage of the goods in terms of Article 15, subsection IV of the Law, the corresponding amount in national currency must be declared.

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In the case of Courier and Package Companies, in their simultaneous registration it will not be necessary to contain the information established in subsection I, subsection e) and III, subsections i), j) and k) of this rule.

In the case of entry, exit, deconsolidation, physical movement of goods from one container to another and transfer of goods in containers in supervised facilities in maritime traffic customs offices, in addition to what is stated in the first paragraph of this rule, supervised facilities must electronically transmit to the SAAI the information that is part of the Guidelines for the transmission of information that supervised facilities must carry out to the SAAI or to the Mexican Digital Foreign Trade Window, issued by the ANAM, which will be made known on the ANAM Portal and on the Digital Window Portal, complying with the technical specifications and procedure established therein.

Supervised facilities of the customs offices of the country must carry out the transmission to the Digital Window, to the extent that the computer systems are enabled in each customs office of the country, which will be made known on the SAT Portal, of the electronic documents containing information regarding the entries, exits, physical movements, consolidation, deconsolidation, subdivision or transfer of the goods they store, in accordance with the aforementioned guidelines.

Persons who hold a concession or authorization to provide services for the handling, storage and custody of foreign trade goods must conserve and have available to the customs authority the recordings made with the closed-circuit television camera system, for a minimum period of sixty days.

Law 15, CFF 29-A, Regulation 48, RGCE 1.2.1., 2.3.5., Annex 1, RMF Annex 20

Start of the provision of loading, unloading and maneuvering services

2.3.9. For the purposes of Article 14-C of the Law, persons who obtain authorization to provide loading, unloading and maneuvering services of goods in fiscal facilities must begin the provision of services within thirty days following the date on which the notification of the corresponding authorization takes effect.

For the purposes of the preceding paragraph, it will be understood that the provision of services begins when the authorized person physically carries out the loading, unloading or maneuvering of goods within the fiscal facility, which will be accredited with the statement of facts issued for this purpose by the head of the customs office and the CFDIs that the authorized person has issued.

For the purposes of Article 144-A, subsection VI of the Law and of this rule, the customs authority may cancel the corresponding authorization to those who do not begin the provision of services within the term indicated in the first paragraph of this rule.

Law 14-C, 144-A

Obligation of the procedure and use of badges within fiscal and supervised facilities

2.3.10. For the purposes of Article 17 of the Law, persons who provide services or carry out activities within fiscal or supervised facilities must process an identification badge, in accordance with the procedure established in the Guidelines for the processing of Electronic Identification Badges for Customs issued by the ANAM, which will be made known on the ANAM Portal.

The badge must be valid and carried in a visible place during the time that the persons mentioned in the preceding paragraph remain in the fiscal and supervised facilities.

In the case of electronic badges issued by the SAT, a revenue of $240.00 (two hundred forty pesos 00/100 m.n.) must be paid.

Law 17, 190, RGCE Annex 13

Electronic transmission, in the case of internal transit goods

2.3.11. For the purposes of Articles 15, subsection III and 26, subsection VII of the Law, in the case of goods that will be destined for internal transit by railway to importation or exportation or when goods in transit arrive, authorized or concessioned supervised facilities must transmit to the Digital Window an electronic document with the following information:

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 125

I. Number and key of the entry.
II. Number of the acknowledgment of value in operations with consolidated entry or number of the Entry Part II.
III. Data of the importer or exporter, as well as of the shipper and consignee:
Name, the key in the RFC, CURP, address. In the case of the consignee, the email address must also be declared.
IV. Transport document number, in the case of the arrival of the goods, the number of the exchange list issued by the railway company must also be indicated.
V. Data of the goods: type, origin, description, quantity, unit of measurement, weight and unit of measurement of weight, value and type of currency.
VI. Container data: Number, type and status, as well as seal or padlock, if applicable.
The transmission of the electronic document referred to in this rule will be considered to form part of the simultaneous registration referred to in Article 15, subsection III of the Law.
The obligation to verify that the data of the entry or consolidated notice provided coincide with the contents in the SEA will be understood as fulfilled at the moment when the transmission is carried out in accordance with this rule.
What is stated in this rule may be carried out to the extent that the computer systems are enabled in each customs office of the country, which will be made known on the SAT Portal.
Law 6, 15, 26, 36, 125

Chapter 2.4. Control of Goods by Customs
Authorization and extension for clearance at a place other than authorized

2.4.1. For the purposes of Articles 10, second paragraph of the Law and 11 of the Regulation, interested legal entities wishing to obtain authorization for the entry or exit of goods from the national territory by a place other than authorized or, if applicable, the extension thereof, may request authorization, in accordance with the procedure sheet 49/LA Authorization and extension for the entry or exit of goods from the national territory by a place other than authorized, contained in Annex 2.

In addition to the requirements indicated in the procedure sheet referred to in the preceding paragraph, interested legal entities wishing to obtain authorization for clearance at a place other than authorized for the following goods must comply with the additional requirements indicated below:

I. Goods:
a) Hydrocarbons, petroleum products, even mixed with other components that do not come from petroleum or natural gas, included in Annex 14, including those indicated in Sectors 12 Ethyl Alcohol and 13 Hydrocarbons and fuels, of subsection I of Annex 10. b) Goods that are classified in chapters 27, 29 and 38 of the TIGIE, even mixed with each other or with those indicated in subsection a) of this subsection, except those indicated in the last paragraph of this rule, including their subsections I, II and III. c) Minerals, including those classified in Chapters 25 and 26 of the TIGIE, when it comes to the exit of goods from the national territory.
II. Requirements:
a) Prove that, prior to the request or extension of the authorization for the entry or exit of goods from the national territory by a place other than authorized, they have the concessions, permits, authorizations, assignments or contracts, as applicable, granted by the Secretariat of the Navy, the SENER, the Secretariat of Health, the SICT, the Energy Regulatory Commission, the National Agency for Industrial Safety and Environmental Protection of the Hydrocarbon Sector, the National Hydrocarbons Commission and other competent authorities, according to the type of goods to import or

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export, as well as to the type of installation to carry out the activities of transfer, storage, transport, compression, decompression, regasification, liquefaction and any other regulated activity linked to the import or export of the goods. The corresponding request cannot be formulated nor the authorization or extension of the authorization for the entry or exit of goods from the national territory by a place other than authorized can be granted for a period greater than the validity of the corresponding concessions, permits, authorizations, assignments or contracts or with respect to specific routes and locations different from those established by the competent authorities in the concessions, permits, authorizations or contracts mentioned.

In the case of the goods of subsection I, subsection a) referred to in this rule, direct transfer to tankers or tank trucks cannot be carried out, it must only be done through pipelines or for storage. What is stated in this paragraph will not be applicable in the case of entry and exit operations from the national territory of the aforementioned goods for national security reasons.

b) Prove that their clients have a permit or authorization from the competent authorities to carry out distribution, commercialization, transport, sale to the public and any other regulated activity linked to the import or export of the goods.

c) Prove that they have control and measuring instruments that facilitate identifying the weight, volume, quantity and quality of the goods to be imported or exported. In the case of hydrocarbons and petroleum products, even mixed with other components that do not come from petroleum or natural gas, referred to in subsection a) of the previous subsection, they must have the equipment and computer programs to carry out volumetric controls referred to in Article 28, subsection I, section B of the CFF.

d) Prove that the facilities where the operations for which the authorization is requested will be carried out are adequate to carry out the clearance of the goods and are authorized for the handling, loading, unloading, transshipment or transfer, loading, unloading and taking of samples of the goods to be imported or exported, for which they have the permits and authorizations from the SENER, the Energy Regulatory Commission, the National Agency for Industrial Safety and Environmental Protection of the Hydrocarbon Sector and the SICT, as well as that they have the necessary accesses and buildings so that the competent authorities can carry out the relevant reviews and that they have the security equipment required to provide it to the supervisory authorities for the development of their work.

e) Grant the SAT, electronically, direct, online and real-time access to the information of entries and exits of the goods from the installation in question, as well as to the inventory control systems.

f) Prove that they have portable cameras and a closed-circuit television camera system in accordance with the Guidelines for closed-circuit television cameras, issued by the customs authorities, including the necessary infrastructure and equipment so that the authorities can perform the consultation of the closed-circuit television cameras in real time, as well as conserve and have available to the authorities the recordings made, for a minimum period of sixty days.

The cameras referred to in this subsection must guarantee the visibility of the areas used for loading, unloading, entries and exits of the installations at all times.

g) Prove that they have control, registration and surveillance means for the entry and exit of persons, goods and means of transport from the installations.

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h) Regarding the goods referred to in subsection I, subsection a) of this rule, have the favorable technical opinion of the ACSMC on the compliance with the security measures of the computer program to carry volumetric controls, in accordance with sections 30.6.1.3., 30.6.1.4. and 30.6.2. contained in Annex 30 Technical specifications of functionality and security of equipment and computer programs to carry volumetric controls of hydrocarbons and petroleum products of the RMF, which must be requested in accordance with procedure sheet 70/LA Request for favorable technical opinion on the compliance with the security measures of the computer program to carry volumetric controls, to obtain the authorization for the entry or exit of goods from the national territory by a place other than authorized, in relation to procedure sheet 49/LA Authorization and extension for the entry or exit of goods from the national territory by a place other than authorized, contained in Annex 2.

i) Prove that, in the case of port facilities, they comply with the International Ship and Port Facility Security Code.

j) In the case of extensions, present the contract signed with the laboratories registered with the SE or laboratories authorized by the Energy Regulatory Commission, as applicable, to prove the quality of the goods in terms of current national regulation, as well as the quality reports of the products corresponding to the operations carried out during the validity of the authorization for the entry or exit of goods from the national territory by a place other than authorized that is intended to be extended.

Public companies of the State, subsidiary bodies and/or subsidiary public companies that by means of pipelines carry out the transit of crude oil, petroleum products, petrochemicals and their specialties, gas and its derivatives, established in the Hydrocarbons Law and in the Regulation of the Activities referred to in Title Third of the Hydrocarbons Law, which have obtained the authorization referred to in this rule, to designate said goods to the international transit regime, must begin and conclude their operations in the places that have authorization using the transport route indicated in the authorization itself and carry out their transfer within the terms established in Annex 15, to which two days will be added for reasons of storage at the arrival place, computed from the day following that on which the unloading is concluded, regardless of the foregoing, they must have the valid hydrocarbon or petroleum transport permit issued by the Energy Regulatory Commission.

The authorization referred to in this rule will not be granted in the case of raw materials or finished products of foreign origin, that are or contain narcotics or psychotropic substances referred to in Article 133 of the Regulation of Inputs for Health, as well as the chemical precursors indicated below:

I. Fentanyl that are classified in the tariff subsections: 2903.99.99, 2921.41.01, 2933.33.03, 2933.34.91, 2933.35.01, 2933.36.01, 2933.37.01, 2933.39.91, 2933.39.99.

II. Methamphetamine that are classified in the tariff subsections: 2811.19.99, 2837.19.99, 2903.12.01, 2904.20.99, 2912.11.01, 2914.13.01, 2914.40.02, 2914.40.99, 2915.11.01, 2915.12.03, 2915.13.01, 2915.31.01, 2916.34.01, 2916.39.08, 2916.39.99, 2921.19.99, 2922.50.99, 2924.19.06, 2924.19.99, 2924.29.99, 2930.90.99, 2932.92.01, 2932.99.99, 2939.41.01, 2939.42.01, 2939.49.99, 2939.69.99.

III. Essential chemicals that are classified in the tariff subsections: 2801.20.01, 2804.70.04, 2811.29.99, 2815.11.01, 2815.12.01, 2815.20.03, 2827.10.01, 2827.20.01, 2841.69.99, 2902.20.01, 2905.59.99, 2915.29.99, 2915.31.01, 2915.39.99, in heading 29.18, 2922.19.99, 2926.90.99, 2930.90.99.

Law 10, 19, 40, 130, 131, LFD 4, 40, LIGIE 1, Chapters 25, 26, 27, 28, 29 and 38, Hydrocarbons Law, CFF 28, Regulation 11, 12, 14, Regulation of Inputs for Health 133, RGCE 1.1.4., 1.2.2., 2.4.11., 4.5.1., 4.6.11., Annexes 2, 10, 14 and 15, RMF Annexes 19 and 30

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Obligations that must be complied with to maintain the authorization for the entry or exit of goods from the national territory through a place other than the authorized one

2.4.2. For the purposes of Article 10, second paragraph of the Law, and Article 11 of the Regulations, to maintain the authorization that, if applicable, is granted under the terms of Rule 2.4.1., legal entities must:

I. Have, during the validity of the authorization or extension for the entry or exit of goods from the national territory through a place other than the authorized one, the concessions, permits, authorizations, or contracts, as applicable, referred to in Rule 2.4.1., which are currently in force.

II. At all times allow fiscal, customs, and any other competent federal authorities access to the facilities, equipment, and information necessary to carry out the corresponding reviews and verifications, as well as allow and facilitate the review of the goods, means of transport, their drivers and crew, and personnel in general related to the taxpayers, in accordance with applicable national and international regulations. In the relevant reviews, they must provide the supervising authority with the safety equipment required for the development of their work. To carry out the reviews referred to in the previous paragraph, fiscal, customs, and any other competent federal authorities may rely on systems, technological equipment, or any other means or service available.

III. Record with portable cameras or drones the arrival, dispatch, and exit of the goods, regardless of the recording made via closed-circuit television.

IV. Keep a Record of the bills of lading or cargo manifests that cover foreign-origin goods introduced through the place other than the authorized one, and of the CFDIs with Carta Porte complement that cover goods that have left the facilities, which must be kept at all times available to the fiscal authority.

V. When the authorizations granted for the entry or exit of goods from the national territory through a place other than the authorized one refer to hydrocarbons and petroleum products, even mixed with other components that do not come from petroleum or natural gas, as referred to in Rule 2.4.1., second paragraph, fraction I, subsection a), taxpayers must, in addition:

a) Send volumetric control information, in accordance with Rule 2.8.1.6., fraction III of the RMF.

b) Send, in accordance with what is stated in procedure form 283/CFF Volumetric Control Notices, contained in Annex 1-A Fiscal Procedures of the RMF, the report that determines the type of hydrocarbon or petroleum product in question, the calorific power of the gas, and the octane rating in the case of gasoline, as referred to in Rule 2.6.1.6. of the RMF, and in accordance with section 31.3 of Annex 31 Of the verification services for the correct operation and functioning of equipment and computer programs to carry out volumetric controls and of the certificates issued from the RMF, the certificate of the correct operation and functioning of the equipment and computer programs to carry out volumetric controls established in Rule 2.6.1.5. of the RMF.

c) Present, by April 1 of each year at the latest, the quality report that must be delivered to the Energy Regulatory Commission to certify the quality of the goods in terms of current national regulation, as well as the current contract and/or certificate issued with foreign laboratories registered with the SE, or laboratories authorized by said Commission.

RGCE 2.4.1., RMF 2.7.7.1.1., 2.6.1.5., 2.6.1.6., 2.7.7.1.2., 2.8.1.6., Annexes 1-A, 31

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Procedure to carry out dispatch through a place other than the authorized one

2.4.3. For the purposes of Article 11 of the Regulations and Rule 2.4.1., authorized legal entities under these provisions, prior to the dispatch of goods that enter the national territory or are extracted from it, must inform the respective customs office, twenty-four hours in advance, of the name, registration number, and arrival date of the ship, the crew list, and the description of its goods, in the case of entry into the national territory; regarding extractions, the name of the ship and departure date; likewise, in addition to the description and weight or volume of the goods, if applicable, the identification data of the aircraft or the means of transport through which they will enter or exit the national territory.

Authorized companies must declare the weight or volume of the goods that enter the national territory, in accordance with the CFDI or equivalent document, and the bill of lading, air waybill, or transport document in question.

The dispatch will be carried out as follows:

I. Import:

The corresponding entry declaration (pedimento) for the total shipment will be presented to the automated selection module before the unloading of the goods is carried out.

If customs inspection applies, it will be conducted at the facilities where the unloading of the goods takes place, in accordance with what is established by the Law, that is, at the place authorized for its entry into the national territory.

If free customs clearance applies, the unloading of the goods from the ship, aircraft, or means of transport in question will proceed to the warehouse of the authorized company, and at the location authorized for such effect.

The exit of the goods from the place authorized for their entry into the country may be carried out in several vehicles provided that a copy of the entry declaration under which they were dispatched is presented, without requiring the presentation of the Entry Declaration Part II, as referred to in Rule 3.1.21., first paragraph, fraction III, subsection b), preserving at all times the quality of the product.

The entry declaration must be accompanied by the weight or volume certificate, in cases where the goods are presented in bulk.

When the quantity declared in the entry declaration is less than that recorded in the weight or volume certificate, or that determined by the weighing or measuring system, a rectification entry declaration must be presented during the first ten days of each month, declaring the greater quantity, in accordance with the following percentages:

a) Regarding the following tariff fractions and NICO: 2709.00.05 01, 2709.00.05 02, 2709.00.05 03, 2709.00.99 00, 2710.12.99 03, 2710.12.99 04, 2710.12.99 05, 2710.12.99 06, 2710.12.99 91, 2710.12.99 99, 2710.19.99 03, 2710.19.99 04, 2710.19.99 05, 2710.19.99 08, 2710.19.99 91, 2710.20.01 00, 2711.11.01 00, 2711.12.01 00 (in liquid state), 2711.19.01 00 and 3826.00.01 00, if the quantity declared in the entry declaration differs by more than 0.5%.

b) Regarding the following tariff fractions and NICO: 2711.12.01 00 (in gaseous state) and 2711.21.01 00, if the quantity declared in the entry declaration differs by more than 1%.

c) In other goods, if the quantity declared in the entry declaration differs by more than 2%.

The weight, volume, and quality certificate, and the document accrediting it, determined by the weighing or measuring system, as well as the laboratory report accrediting the quality, must be attached to the rectification entry declaration.

II. Export:

The corresponding entry declaration for the total shipment will be presented to the automated selection mechanism, prior to the loading of the goods.

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In the case of solid or liquid bulk goods, the export entry declaration may be presented to the customs office within a period of three days following the day on which the corresponding loading operations end, in order for the data that allow quantifying the goods to be declared with full truthfulness, preserving at all times the quality of the product.

If the result of the automated selection mechanism is customs inspection, this will be carried out documentarily, without prejudice to the customs authority carrying out a physical inspection of the goods.

Once the customs inspection of the goods is concluded or when the result of the automated selection mechanism is free customs clearance, the goods may be removed from the place authorized for their exit.

III. International Transit:

The international transit entry declaration will be processed, complying with the following procedure:

a) Declare the corresponding entry declaration key in accordance with Appendix 2, recording the identifier key corresponding in accordance with Appendix 8, contained in Annex 22. Likewise, the tariff fraction and the NICO must be declared.

b) The total of the goods comprising the shipment must be declared.

c) Provisionally determine the corresponding contributions in accordance with Rule 4.6.10., fraction I.

d) Attach the weight, volume, and quality certificate.

e) Present the printout of the entry declaration to the customs office with the barcode referred to in Appendix 17, contained in Annex 22, and activate the automated selection mechanism before the unloading of the goods is carried out.

f) To carry out the closing of the transit, it will be necessary to present the printout of the entry declaration to the customs office with the barcode referred to in Appendix 17, contained in Annex 22, and activate the automated selection mechanism. When the modulated entry declaration corresponds to customs inspection, this will be carried out documentarily.

The authorized company under Rule 2.4.1., in accordance with Article 133, fraction II of the Law, will be responsible for international transit, so the customs broker, customs agency, or accredited legal representative will write on the back of the printout of the entry declaration the following legend:

_____ (name of the legal representative of the transport company), on behalf of____(record the name or corporate name of the carrier), as I accredit with ___________ (record the data of the notarial power by which I accredit my personality)___, and that I have the authority to carry out this type of acts, with registration number (record the registration number with the customs office) before this customs office. Through this channel, my represented party accepts joint liability for the fiscal credits that arise due to the irregularities and infractions referred to in Article 133 of the Customs Law, and the responsibility that corresponds in accordance with said Law, and any other infraction violated due to its action in relation to the goods manifested in this entry declaration.

At the bottom of the previous legend, the signature of the legal representative of the carrier must appear.

When the quantities established in the exit meters of the goods are less than those recorded in the entry declaration, in the weight or volume certificate, or that determined by the weighing or measuring system, in the percentages indicated in the following items, they must present the definitive import entry declaration under which the missing goods are covered:

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Regarding the tariff fractions and NICO 2709.00.05 01,
2709.00.05 02, 2709.00.05 03, 2709.00.99 00, 2710.12.99 03, 2710.12.99
04, 2710.12.99 05, 2710.12.99 06, 2710.12.99 91, 2710.12.99 99,
2710.19.99 03, 2710.19.99 04, 2710.19.99 05, 2710.19.99 08, 2710.19.99
91, 2710.20.01 00, 2711.11.01 00, 2711.12.01 00 (in liquid state),
2711.19.01 00 and 3826.00.01 00, if the quantity declared in the entry
declaration differs by more than 0.5%.
Regarding the tariff fractions and NICO 2711.12.01 00 (in
gaseous state) and 2711.21.01 00, if the quantity declared in the entry declaration differs by more than 1%.
In other goods, if the quantity declared in the entry declaration
differs by more than 2%.

In case of not presenting the definitive import entry declaration under which the missing goods are covered, the infraction established in Article 176, fraction I of the Law will be updated, and the dispatching customs office must apply the sanction indicated in Article 178, fraction I of the same instrument, considering the commercial value of the goods. In this case, when it is proven that the difference derives from the process of conduction of the goods, it is possible to classify the goods in the tariff fraction with the NICO that corresponds to the goods resulting from the process.

To carry out the customs clearance of the goods under the terms of the present fraction, the information indicated in the first paragraph of the present rule may be provided, with three hours of advance notice to the dispatch of the goods.

To designate the goods to the fiscal deposit regime and their extraction from it for return to foreign countries, Rules 1.9.14. and 4.5.12. will apply, and the dispatch of the goods must be carried out in accordance with the procedure established in fractions I or II of the present rule.

Regarding what is stated in fractions I and III of this rule, to carry out the customs clearance of the goods, in all cases, the printed representation, on paper or digital format, of the CFDI with Carta Porte complement referred to in Rule 2.7.7.1.1. of the RMF under which the transfer of the goods that have left the facilities is covered must accompany the entry declaration, and the identifier key corresponding in accordance with Appendix 8, contained in Annex 22, must be declared in the entry declaration.

Law 36-A, 133, 176, 178, LIGIE 1, Chapters 27 and 38, Regulations 11, RGCE 1.9.14., 2.4.1., 3.1.21., 4.5.12., 4.6.10., Annex 22, RMF 2.7.7.1.1., 2.7.7.1.2.

Authorization for the introduction or extraction of goods from the national territory, via pipes, ducts, cables, or other means susceptible to conducting them

2.4.4. For the purposes of Articles 11, 56, fraction III, 84 of the Law, and 39 of the Regulations, for the
introduction or extraction of goods from the national territory, via pipes, ducts, cables, or other means susceptible to conducting them for their import or export, the following must be complied with:

I. Present the authorization request, for the introduction or extraction of
goods from the national territory, via other means of conduction, in accordance with procedure form 50/LA Authorization and extension for the introduction or extraction of goods from the national territory, via pipes, ducts, cables, or other means of conduction, contained in
Annex 2.

Authorized parties may request the extension of the authorization, in accordance with the procedure form referenced.

II. Authorized parties will have the following obligations:

a) They must keep an automated register containing the data indicated in the procedure form 50/LA Authorization and extension for the introduction or extraction of goods from the national territory, via pipes, ducts, cables, or other means of conduction, contained in Annex 2.

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b) Prepare and pay entry declarations considering the quantity and the value of the goods declared in the CFDI or equivalent document.

c) The quantity of goods declared in the entry declaration may vary in a monthly difference against the quantities registered by the meters installed by the authorized company or, if applicable, by the CFDI or equivalent document of the supplier or the service provider of transport in accordance with the following percentages:

Up to 0.5% regarding the following tariff fractions and
NICO: 2709.00.05 01, 2709.00.05 02, 2709.00.05 03, 2709.00.99 00,
2710.12.99 03, 2710.12.99 04, 2710.12.99 05, 2710.12.99 06, 2710.12.99
91, 2710.12.99 99, 2710.19.99 03, 2710.19.99 04, 2710.19.99 05,
2710.19.99 08, 2710.19.99 91, 2710.20.01 00, 2711.11.01 00, 2711.12.01
00 (in liquid state), 2711.19.01 00 and 3826.00.01 00.
Up to 1% regarding the tariff fraction and NICO: 2711.12.01 00
(in gaseous state) and 2711.21.01 00.
Up to 5% in others.

If at the time of making the corresponding adjustments a difference greater than that indicated in the previous items is determined, as applicable, from the quantities registered in the meters or from the CFDI or equivalent document of the supplier or the service provider of transport, a rectification entry declaration must be presented recording the identifier key corresponding in accordance with Appendix 8, contained in Annex 22, within thirty days following the presentation of the import entry declaration, declaring the quantities effectively imported and making the payment of the corresponding contributions, with the updates and surcharges calculated in accordance with Articles 17-A and 21 of the CFF.

d) In the first bimester of each year, they must present to the DGJA the information contained in the automated register, via a written statement in which they declare, under oath, that it is indeed the information generated in the previous fiscal year due to the goods bought or sold, against the goods whose entry or exit was registered in the installed meters.

Law 10, 11, 56, 84, LFD 4, 40, LIGIE 1, Chapters 27 and 38, CFF 17-A, 21, Regulations 39, RGCE 1.2.2., Annexes 2 and 22, RMF Annex 19

Procedure for obtaining the CAAT

2.4.5. For the purposes of Articles 1, 6, and 20, fractions II, VII, and X of the Law, and Rules
1.9.8., fraction III, 1.9.9., fraction II, 1.9.10., 1.9.15., and 2.4.6., natural or legal persons who require registration in the carrier enterprise registry must carry out the procedure before the DGMEIA, accessing the Digital Counter, as follows:

I. Regarding the international freight agent constituted under national legislation, the general shipping agent, or the shipping agent consigning ships,
only the name of the general director must be captured, in the case of legal entities.

II. Regarding the international freight agent resident abroad or constituted
in accordance with foreign laws, they must access the Digital Counter, with the e.signature of their representative in national territory, designated in terms of what is stated in Article 20, last paragraph of the Law, providing the following information:

a) Name, denomination, or corporate name.

b) Tax identification number in the country of residence and social security number.

c) Address.

d) Email address.

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For the purposes of this fraction, it will be understood that the international freight agent designates as its representative in national territory, in the terms that states Article 20, last paragraph of the Law, the person who enters the Digital Counter to obtain the carrier enterprise registry.

III. Regarding persons who provide the service of land autotransport or
the owners of cargo vehicles, resident abroad or constituted in accordance with foreign laws, for the purposes of this item, they may access the Digital Counter without the use of the e.signature, making a prior registration in the same, providing the following information:

a) Name, denomination, or corporate name.

b) Tax identification number in the country of residence and social security number.

c) Address.

d) Name of the general director.

e) List of the vehicle fleet and trailer units, including the VIN or serial number; type of vehicle in terms of Appendix 10, contained in
Annex 22; color of the vehicle; license plate number, state or province, and country
of issue for each vehicle; and trailer unit.

Regarding the vehicle fleet, additionally the economic number and the radiofrequency identification device number (transponder), with the technological characteristics in accordance with Appendix 22, fraction II, contained in Annex 22.

f) List of their drivers, including their nationality, CURP (in the case of Mexicans) or social security number (in the case of foreigners), country of residence and complete address of each of them, as well as number of identification badge that corresponds in accordance with Rule 2.3.10., issued by the customs authority.

g) Name, denomination, or corporate name of the partners, in the case of legal entities.

IV. Regarding persons who provide the service of land autotransport
and the owners of cargo vehicles:

a) Name of the general director of the legal entity, if applicable.

b) List of the vehicle fleet and trailer units including the VIN or serial number; type of vehicle in terms of Annex 22, Appendix 10; color of the vehicle; license plate number, state or province, and country of issue for each vehicle; and trailer unit.

c) List of their drivers, including their nationality, CURP (in the case of Mexicans) or social security number (in the case of foreigners), country of residence and complete address of each of them, as well as number of identification badge that corresponds in accordance with Rule 2.3.10., issued by the customs authority.

d) Name and, if applicable, the key in the RFC of the partners, in the case of legal entities.

V. Regarding maritime transportation companies:

a) Name, denomination, or corporate name of the maritime transportation company.

b) The key in the RFC or social security number in the case of foreign natural persons.

c) Address.

134 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 d) Email address. e) Name of the general director of the legal entity, where applicable.
In this case, the application for registration to obtain the CAAT shall be submitted through its general shipping agent or shipping agent consigning vessels.
The result of the application will be made known in the Digital Counter referred to in this rule, within the timeframe established in article 37 of the CFF.
VI. With respect to companies that provide air cargo transport services, resident abroad or constituted in accordance with foreign laws, they must access the Digital Counter, with the e.signature of their representative in national territory, designated in terms of what is stated in article 20, last paragraph of the Law, providing the following information:
a) Name, denomination or corporate name. b) Tax identification number in the country of residence and social security number. c) Address. d) IATA or ICAO Code. e) Email address.
For the purposes of this fraction, it will be understood that companies that provide air cargo transport services designate as their representative in national territory, in the terms stated in article 20, last paragraph of the Law, the person who enters the Digital Counter to obtain the registration of carrier company.
VII. With respect to companies that provide air cargo transport services constituted in accordance with national legislation, they shall only provide the IATA or ICAO Code.
The registration will have a validity of one year and may be renewed annually by complying with the formalities established for its granting.
If, subsequent to obtaining the CAAT, the information registered in the Digital Counter changes, the corresponding updates must be made in said system, immediately after the modification.
ANAM may cancel the CAAT when the holder presents a cancellation notice in the RFC, a notice of suspension of activities in the RFC, incurs in any of the causes established in article 144-A of the Law, or allows its CAAT to be used by persons who have not yet carried out or concluded the procedure to obtain it or, where applicable, has been cancelled.
Law 1, 6, 20, 144-A, CFF 37, RGCE 1.9.8., 1.9.9., 1.9.10., 1.9.15., 2.3.10., 2.4.6., Annex 22 Obligation to present the CAAT in fiscal or supervised premises
2.4.6. For the purposes of articles 20, fractions II and VII and 36 of the Law, land transport companies and owners of cargo vehicles that require entering fiscal or supervised premises for the transfer of foreign trade merchandise, must previously obtain the CAAT referred to in rule 2.4.5., and provide it to the customs agent, customs agency, customs attorney or accredited legal representative, who will carry out the clearance of the merchandise to be transported, at the time of receiving it.
Law 20, 36, RGCE 2.4.5.
Transmission of information by SEPOMEX
2.4.7. For the purposes of articles 21, fractions VI and VII of the Law and 35 and 36 of the Regulations, SEPOMEX must present through electronic means or transmit, through the SEA, by electronic or digital document, the following information contained in the guides, packages and postal shipments, twenty-four hours before the merchandise enters the national territory or is intended to be extracted from it by postal route and returns to the sender:
I. Guide number.
II. Name of the sender or recipient.

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III. Address of the sender or recipient.
IV. Description of the merchandise.
V. Number of packages or pieces.
VI. Country of origin of the merchandise.
VII. Weight in Kilograms.
VIII. Total value of the postal guide.
IX. Arrival date.
X. When SEPOMEX identifies that it concerns merchandise whose import or export is prohibited, it must inform in the terms established in this rule, in accordance with article 35 of the Regulations of the Law.
Law 6, 21, Regulations 35, 36, 37, RGCE 3.7.2.
Procedure for flight supply
2.4.8. For the purposes of article 97 of the Regulations, to carry out the transshipment of merchandise of foreign origin necessary to satisfy the needs of the flight or for its sale on international flights, the following procedure must be carried out:
I. Within the supervised premises indicated by the customs of the International Airport in question, where the merchandise is stored in deposit before customs, the airline personnel must place a lock and strap the metal cart or box containing the merchandise, which, together with a manifest detailing its content, will be presented previously to the customs authority to verify the content and that the lock and strap are placed, before said merchandise are boarded on the aircraft on which the international flight will be carried out.
II. The metal cart or box will be boarded on the aircraft and may be opened until the moment that the same takes off from the airport where it made its last stop in national territory, destined for abroad. Previously, the airline must give notice to the customs authority of said airport to verify that compliance with what is stated in this rule is given.
III. In the case that the aircraft on which the merchandise is boarded is not the one that finally transports it abroad, but only transports it to another national airport where the connection with another aircraft that will carry out an international flight will take place; the airline must give notice to the customs authority, so that in the presence of this transshipment is carried out to the aircraft that will carry out the international flight and verify that the metal cart or box has intact the locks and straps placed at the airport of origin, as well as that the content corresponds to the merchandise effectively declared in the manifest.
Upon returning to national territory, the metal cart or box will be unloaded at the connection station, and the airline is obligated to notify the customs authority of the return to verify its content and in its presence a lock will be placed and strapped by the airline personnel. Subsequently, it must be boarded on the aircraft that will transport it to the International Airport, together with a manifest detailing its content.
IV. Once the metal cart or box returns to the International Airport in question, it will be deposited in the supervised premises designated by customs.
Regulations 97, RGCE 4.6.25.
View to other competent authorities in case of detection of illicit merchandise
2.4.9. For the purposes of articles 3o., 10, 144, fractions VIII, IX and XVI and 156 of the Law, when the customs authority, during inspection, surveillance and review in the handling, transport or possession of merchandise in fiscal and supervised premises, detects merchandise whose import is prohibited or that are subject to offenses contemplated by laws other than fiscal ones, it must make it known to the competent authorities in order for them to exercise their attributes in a coordinated manner.
Law 2, 3, 10, 144, 156

136 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 Trademark base
2.4.10. For the purposes of articles 144, fraction XXVIII, 148 and 149 of the Law, the customs authority will form an automated database with the information provided by the holders or legal representatives of trademarks registered in Mexico, which will be validated by the competent authority and will serve as support for the identification of merchandise bearing registered trademarks, in order to detect possible irregularities in matters of intellectual property. The automated database must contain the following information, which interested parties must update permanently:
I. Denomination of the trademark in question.
II. Name, address, RFC key, telephone, email of the holder, as well as of the legal representative of the trademark in Mexico.
III. Trademark registration number.
IV. Tariff fraction and, where applicable, the NICO.
V. Detailed description of the merchandise, including specifications, technical characteristics and other data that allow its identification.
VI. Validity of the registration before the Mexican Institute of Industrial Property.
VII. Name, corporate name or denomination and RFC key of authorized importers, licensees and distributors, where applicable.
VIII. Trademark logo.
IX. Photographs of the merchandise and, where applicable, design of its packaging and packaging.
The information contained in the automated database may be considered by the customs authority to detect possible irregularities in matters of intellectual property, even in the customs clearance of the merchandise, as well as during the exercise of verification powers, and must immediately inform the competent authority of said situation, in terms of rule 2.4.9., for the corresponding effects. Law 144, 148, 149, RGCE 2.4.9. Procedure for fuel export on vessels
2.4.11. For the purposes of article 11 of the Regulations and rule 2.4.1., legal entities that have authorization for the exit of merchandise from the national territory by a place other than authorized and dedicated to the supply of fuel to foreign-flagged vessels destined for a non-national port, for the exit of the fuel supplied to the normal deposit of the vessel by a place other than authorized, must carry out in what is applicable the procedure established in rule 2.4.3., fraction II and, additionally, will be subject to the following:
I. They must present notice to the dispatch customs twenty-four hours in advance, prior to carrying out the supply of the vessel that will transport it abroad, providing the data relative to the name of the ship, route of entry and exit from the national territory, date of exit from the same, in addition to the description, weight and volume of the fuel to be exported.
II. Transmit annexed to the petition referred to in rule 2.4.3., fraction II, the documents that accredit compliance with the non-tariff regulations and restrictions to which the fuel is subject for its export.
III. Once the fuel is supplied, the company that provided the service must present the definitive export petition, before the automated selection mechanism so that, where applicable, customs recognition proceeds.
IV. When the quantity declared in the petition presents a variation to that recorded in the weight or volume certificate, they must present a rectification petition during the first ten days of the month following that in which the operation was carried out, declaring the greater quantity, according to the following percentages:
a) With respect to tariff fractions and NICO 2710.12.99 04, 2710.12.99 05, 2710.12.99 06, 2710.12.99 91, 2710.19.99 03, 2710.19.99 04, 2710.19.99 05 and 2710.19.99 91, if the quantity declared in the petition presents a variation of more than 0.5%. b) In the other merchandise, if the quantity declared in the petition presents a variation of more than 2%.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 137
V. The legal entity that supplies the fuel must issue a CFDI for each operation it carries out, in terms of articles 29 and 29-A of the CFF, as well as add in the complement of the CFDI, which the SAT Portal will publish to that effect, the information corresponding to the number of export petition, name of the foreign ship, date of arrival and exit of the same, description of the tariff fraction, weight and volume of the fuel to be dispatched. Said CFDI will cover the export of the fuel supplied to the vessel, during the transfer of the latter in high seas or mixed traffic to abroad.
Law 36, 36-A, 43, 89, LIGIE 1, Chapter 27, CFF 29, 29-A, Regulations 11, RGCE 2.4.1., 2.4.3.
Clearance of merchandise by transmission of information (Annex 3)
2.4.12. For the purposes of articles 35, 36, second paragraph, 36-A, penultimate paragraph, 37-A, fraction II and 43, second paragraph of the Law and 64 of the Regulations, the activation of the automated selection mechanism for the clearance of the merchandise, will be carried out with the presentation of the petition or consolidated notice on a technological device before the customs or customs sections, contained in Annex 3, complying with the following:
I. Transmit to the SEA in electronic document the following data:
a) Number of petition, type of operation, customs key, dispatch customs section, patent or authorization of the customs agent, customs attorney, customs agency or accredited legal representative, as applicable. b) Those indicated in appendix 17, contained in Annex 22, according to the operation in question. c) Economic number of the box or container and plates. d) The CAAT in accordance with rule 2.4.5. e) Quantity of the merchandise in unit of commercialization measure that is dispatched. f) The fiscal folio of the CFDI with complement Carta Porte, referred to in rules 2.7.7.1.1., 2.7.7.1.2., 2.7.7.2.6. or 2.7.7.2.7., of the RMF as applicable, except for the subjects referred to in rule 2.7.7.1.5. of the same resolution. The transmission will be carried out by capturing the data declared by the customs agent, customs attorney, customs agency or accredited legal representative, as applicable, in the SAT Portal from which it will be obtained, as a control means, the model M1.7. Operation Document for Customs Clearance. (DODA), contained in Annex 1, which contains the reference receipt issued by the SEA called integration number. The transmission can also be carried out by sending the electronic document through a file that complies with the format and requirements indicated in the Guidelines with the technological specifications to carry out the customs clearance of merchandise with technological device or with Operation Document for Customs Clearance, which can be consulted on the ANAM Portal; once the information is transmitted, the integration number will be received.
II. Consign the integration number with the technological device through the mobile application Activa NI in accordance with the guidelines indicated in the previous fraction indicating the electronic badge number.
For the purposes of this rule, the electronic badge constitutes the technological device or control means referred to in the Law, for the activation of the automated selection mechanism.
III. Carry out the customs clearance, presenting the technological device together with the merchandise.
The technological integration components will carry out the reading of the technological device activating the automated selection mechanism of the operation consigned in the cited mobile application indicated in fraction II of this rule.

138 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 When the integration number associated with the petition or the consolidated notice is consigned in the mobile application and the automated selection mechanism is activated, it will be understood that the information contained in the transmission is declared by the customs agent, customs agency or customs attorney, by the importer or exporter, according to the user and password entered. The result of the activation of the automated selection mechanism can be consulted in accordance with rule 3.1.19. What is stated in this rule will be applicable only in the customs and customs sections established in Annex 3, which have the technological integration components for the use of the technological device, except for those foreign trade operations that are published to that effect on the SAT Portal, where in substitution of the technological device, the printout of model M1.7. Operation Document for Customs Clearance. (DODA), M1.5. Simplified Form of the Petition, or M1.6. Format of Consolidated Notice, contained in Annex 1, will be presented, according to the operation in question. Law 35, 36, 36-A, 37-A, 43, Regulations 64, RGCE 1.2.1., 2.4.5., 3.1.8., 3.1.19., 3.1.21., 3.1.33., RMF 2.7.7.1.1., 2.7.7.1.2., 2.7.7.1.5., 2.7.7.2.6., 2.7.7.2.7., Annexes 1, 3 and 22 Notice in operations carried out by railroad without petition
2.4.13. For the purposes of articles 20, fraction III, 53 of the Law and 33 of the Regulations, the merchandise that is introduced into the national territory or is extracted from it, by railroad in the border customs, must have a copy of the corresponding petition that covers said merchandise and in which it is stated that the applicable contributions were duly paid.
When wagons with merchandise are introduced into the national territory or extracted from it without having the corresponding petition, the transport company is obligated to present a notice to the border customs through which said wagons entered or left, regardless of whether they have been subjected to X-ray or Gamma review, within two days following the date of introduction or extraction of the wagon in question. Said notice must contain the following information of the wagons that do not have the corresponding petition:
I. Identification data of the wagon.
II. Quantity and description of the merchandise. When this information is not available at the time of the notice, the railway company will note it, committing to provide it before the wagons are returned to the customs in question.
Once the notice is presented, the transport company will have a term of fifteen natural days to return the merchandise, making the payment of the fine referred to in article 185, fraction I of the Law.
When the transport company is not in a position to return the merchandise within the term indicated in the previous paragraph due to fortuitous event or force majeure, it must present a notice for late arrival justifying the causes that motivated the delay.
After the terms indicated have passed without the notice having been presented or without the merchandise having been returned, as the case may be, the customs authority will exercise its verification powers.
What is stated in this rule will not be applicable when it concerns prohibited merchandise, used clothing and the merchandise indicated in sectors 1 to 9 of fraction I and sectors 1 to 8 of fraction II of Annex 10, in which case the corresponding sanctions will be imposed on the companies that carry out said operations.
Law 20, 53, 185, Regulations 33, Annex 10
Authorization for clearance by place other than authorized on vessels
2.4.14. For the purposes of articles 10 and 19 of the Law and 11 of the Regulations, clearance by place other than authorized of the vessels or naval artifacts, as well as of the merchandise they transport, may be authorized within the territorial jurisdiction of the maritime traffic customs, when due to the dimension, draft or characteristics of the means of transport it cannot enter the port and the merchandise due to its nature or volume cannot be presented before the corresponding customs for its clearance, provided that a request is presented by free writing, before the corresponding customs, at least twenty-four hours in advance of the arrival of the vessel or naval artifact and providing the following information and documentation:

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 139

I. Description of the vessel or naval artifact intended to be introduced to national territory and, where applicable, of the merchandise it transports, as well as the tariff fraction corresponding to it according to the TIGIE and, where applicable, the NICO.
II. Name and license of the customs broker or authorization of the customs attorney or customs agency or name, corporate name or trade name and authorization number of the importer who will carry out the operation.
III. Indicate the logistics and maritime means of transport that, where applicable, the interested party will make available to the customs authority for the transfer of customs personnel to the site where the clearance of the vessel, naval artifact and/or the merchandise transported therein will take place.
IV. Where applicable, the vessel registration certificate that proves the dimensions of the vessel or naval artifact to be imported.

Once the corresponding customs office authorizes the request, the clearance of the vessel or naval artifact, and where applicable, of the merchandise referred to in the first paragraph of this rule, the customs broker, customs agency, customs attorney or accredited legal representative, who carries out the importation of the vessel or naval artifact and/or the merchandise it transports, must present the entries that cover the definitive or temporary importation, as applicable, of the vessel or naval artifact and/or the merchandise, before the automated selection module.

If customs inspection is appropriate, it will be carried out at the location where the vessel or naval artifact is located, in accordance with what is established by the Law or, when the result is free clearance, the corresponding entry or entries will be delivered to the customs broker, customs agency, customs attorney or accredited legal representative, having the customs clearance concluded.

Law 10, 19, Regulation 9, 10, 11, 14, RGCE 1.2.2.

Chapter 2.5. Regularization of Goods of Foreign Origin

Regularization of goods

2.5.1. For the purposes of Article 101 of the Law, those who have in their possession goods of foreign origin and do not have the necessary documentation to prove their legal importation, stay or possession, other than those referred to in rule 2.5.2., may regularize them by importing them definitively, observing the following:

I. Procedure:
a) Process a definitive import entry with the keys corresponding according to appendices 2 and 8, contained in Annex 22 and present it at the customs office of your choice, before the automated selection mechanism, without the physical presentation of the goods being required.
If the automated selection mechanism determines that customs inspection must be carried out, it will be carried out in a documentary manner. b) Attach to the definitive import entry, where applicable, the document by which compliance with obligations in matters of non-tariff regulations and restrictions is accredited, being applicable those that govern on the date of payment of the corresponding contributions. If the merchandise is subject to a permit or quota, the electronic signature demonstrating the total or partial discharge of said permit or quota must be noted in the entry. c) When processing the definitive import entry, the IGI, VAT, other contributions and compensatory duties, where applicable, corresponding must be determined and paid. The taxable base of the foreign trade taxes incurred will be calculated in accordance with Title Three, Chapter III, First Section of the Law. For the determination of the amount to be paid for contributions and, where applicable, compensatory duties, the following shall apply:

140 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024

If it is possible to determine the date of introduction of the goods to national territory, the contributions, and where applicable, the compensatory duties and transition measures incurred on that date will be determined, by applying the rates, taxable bases and exchange rates in effect on the corresponding date, in terms of Article 56 of the Law. To the result derived from the determination, the amount corresponding for update and surcharges calculated in accordance with Articles 17-A and 21 of the CFF, from the month in which the goods were introduced to national territory until payment is made, as well as the payment of the corresponding VAT, will be added.
In the event that the date of introduction of the goods cannot be established, the contributions and, where applicable, the compensatory duties incurred on the date of payment will be determined, by applying the rates, taxable bases and exchange rates in effect on that date.
d) Goods classified in any of the tariff fractions of Chapter 87 of the TIGIE must be presented before the customs office where the import entry is processed, except for goods classified in items 87.08 and 87.14 of the TIGIE, as well as trailers and semi-trailers. e) Regarding goods whose declared value in the entry is lower than their estimated price according to the Estimated Prices Resolution, a deposit certificate or guarantee must be attached to the import entry, which guarantees the contributions corresponding to the difference between the declared value and the respective estimated price in accordance with what is established in rule 1.6.28.

II. When customs authorities are carrying out verification powers, the option referred to in this rule may be exercised, provided that in addition to what is stated in the previous fraction, the following is complied with:
a) Inform in writing, to the authority carrying out the PAMA or the audit act, your intention to definitively import the goods, in which you may self-determine the amount of fines that apply or, where applicable, request their determination. Once the written statement is presented to the authority, the taxpayer will have a period of twenty days to present the entry that proves their definitive importation. In the event that the taxpayer has presented the self-determination referred to in the previous paragraph, the authority must express its conformity with it, within a period not greater than ten days. Regarding PAMA, the written statement must be presented before the issuance of the resolution established in Articles 153 and 155 of the Law. In the case of a home visit, the written statement must be presented until before the final act is issued. For the case of office reviews, the written statement must be presented until before the observation letter is issued. The aforementioned written statement must be attached to the entry in accordance with fraction I, subparagraphs a) and b) of this rule. b) Make the payment of the corresponding fines. When, as a result of the exercise of verification powers, the seizure of goods classified in any of the tariff fractions referred to in Chapter 87 of the TIGIE applies, for the purposes of regularization, their presentation before the customs office will not be required as long as the competent customs authority, at the request of the interested party, confirms this situation to the customs office and that the asset has not passed to the property of the Federal Treasury.

III. For the purposes of exercising what is stated in fractions I and II of this rule, the following shall apply:
a) It will not be necessary to be registered in the Importers Registry or, where applicable, in the Importers Registry of Specific Sectors referred to in Article 59, fraction IV of the Law.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 141

The application of the preferential tariff rate established in the agreements or free trade treaties of which the Mexican State is a Party and are in force will not proceed, the rate established in the PROSEC, in the Decrees of the Strip or Border Region, or the rate established in the Decrees for the definitive importation of vehicles.
Payment cannot be made by deposit in the customs accounts, referred to in Article 86 of the Law.

IV. The option referred to in this rule, considering what is established in Article 101 of the Law, cannot be exercised:
a) When it is demonstrated that the goods of foreign origin were subject to clearance formalities and as a result of customs inspection or a verification of goods in transport carried out by the ANAM, irregularities are detected, in these cases, what is provided in the applicable regulations will apply. b) When the goods have passed to the property of the Federal Treasury.

For the purposes of Article 146 of the Law, those who regularize goods in terms of this rule must cover them at all times, with the definitive import entry or with the printing of model M1.5. Simplified Entry Form, contained in Annex 1, which shows the payment of the corresponding contributions, compensatory duties, as well as, where applicable, compliance with other non-tariff regulations and restrictions as indicated by the applicable provisions.

Law 1, 36, 36-A, 43, 52, 56, 59, 83, 86, 101, 146, 153, 155, LIGIE 1, Chapter 87, CFF 17-A, 21, Estimated Prices Resolution, RGCE 1.6.28., 2.5.2., Annexes 1 and 22

Regularization of expired temporary imports and waste

2.5.2. For the purposes of Article 101 of the Law, regarding those goods that have exceeded the return period in the case of temporary imports, they may be regularized, in accordance with the following:

I. The following procedure must be carried out:
a) Process a definitive import entry with the keys corresponding according to appendices 2 and 8, contained in Annex 22, and present it before the automated selection mechanism, at the customs office of your choice, without the physical presentation of the same being required.
If the automated selection mechanism determines that customs inspection must be carried out, it will be carried out in a documentary manner. b) Attach to the definitive import entry, where applicable, the document by which compliance with obligations in matters of non-tariff regulations and restrictions is accredited, being applicable those that govern on the date of payment of the corresponding contributions. If the merchandise is subject to an import permit issued by the SE or quota, the electronic signature demonstrating the total or partial discharge in said permit or quota will be noted in the entry. Likewise, the entry or customs document, the consolidated notice and other documentation that covered the temporary importation of the merchandise must be attached. c) Regarding goods that were imported under the protection of Article 108, fraction III of the Law, the documentation that proves that the acquisition of the goods was made when there was authorization to operate under an IMMEX Program must be attached to the definitive import entry. d) When processing the definitive import entry, the IGI must be determined and paid, where applicable, the compensatory duties and other contributions that correspond, with the updates and surcharges calculated, in terms of Articles 17-A and 21 of the CFF, from the month in which the goods were temporarily imported until payment is made, as well as the payment of the corresponding VAT.

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For the determination of contributions and, where applicable, compensatory duties, the customs value declared in the temporary import entry must be used.
Regarding waste, the corresponding tariff classification in the state in which they are found at the time of making the definitive import will be taken into account, using as a basis for the determination of contributions and, where applicable, compensatory duties, the rates, taxable bases and exchange rates corresponding to the date of payment and the commercial value of the waste, in the state in which they are found. e) Goods classified in any of the tariff fractions of Chapter 87 of the TIGIE must be presented before the customs office where the import entry is processed, except for goods classified in items 87.08 and 87.14 of the TIGIE, as well as trailers and semi-trailers. f) Regarding goods whose declared value in the entry is lower than their estimated price according to the Estimated Prices Resolution, a deposit certificate or guarantee must be attached to the import entry, which guarantees the contributions corresponding to the difference between the declared value and the respective estimated price in accordance with what is established in rule 1.6.28.

The payment of contributions or compensatory duties cannot be made by deposits in the customs accounts, referred to in Article 86 of the Law. For the payment of the IGI, the preferential tariff rate established in commercial agreements or free trade treaties of which the Mexican State is a Party and are in force may be applied, provided that the goods qualify as originating and there is proof of origin, the certificate of origin or the valid and current certificate of origin, as applicable, which covers the origin of the same in accordance with the corresponding agreement or treaty, or the one established in the PROSEC.

II. The goods may be regularized when customs authorities are in the development of their verification powers, provided that in addition to what is stated in the previous fraction, the following is complied with:
a) Inform in writing, to the authority carrying out the PAMA or the audit act, your intention to definitively import the goods, in which you may self-determine the amount of the fine established in Article 183, fraction II, first paragraph of the Law for having exceeded the periods granted for their return or, where applicable, request their determination. Once the written statement is presented to the authority, the taxpayer will have a period of twenty days to present the entry that proves their definitive importation. In the event that the taxpayer has presented the self-determination referred to in the previous paragraph, the authority must express its conformity with it, within a period not greater than ten days. Regarding PAMA, the written statement must be presented before the issuance of the resolution established in Articles 153 and 155 of the Law. In the case of a home visit, the written statement must be presented until before the final act is issued. For the case of office reviews, the written statement must be presented until before the observation letter is issued. The aforementioned written statement must be attached to the entry in accordance with the first paragraph, fractions I and II of this rule. b) Make the payment of the corresponding fines. c) When the seizure of goods classified in any of the tariff fractions referred to in Chapter 87 of the TIGIE applies, for the purposes of regularization, their presentation before the customs office will not be required as long as the competent customs authority, at the request of the interested party, confirms this situation to the customs office, and that the asset has not passed to the property of the Federal Treasury.

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For the purposes of exercising the option established in this rule, it will not be necessary to be registered in the Importers Registry or, where applicable, in the Importers Registry of Specific Sectors referred to in Article 59, fraction IV of the Law.
When the goods have passed to the property of the Federal Treasury, the option referred to in this rule cannot be exercised in any case.
In accordance with Article 146 of the Law, those who regularize goods in terms of this rule must cover them at all times, with the definitive import entry or with the printing of model M1.5. Simplified Entry Form, contained in Annex 1, which shows the payment of the corresponding contributions, compensatory duties, as well as, where applicable, compliance with other non-tariff regulations and restrictions as indicated by the applicable provisions.

Law 36, 36-A, 59, 86, 101, 106, 108, 146, 153, 155, LIGIE 1, Chapter 87, CFF 17-A, 21, Estimated Prices Resolution, RGCE 1.6.28., Annexes 1 and 22

Regularization of goods in strategic fiscalized precinct

2.5.3. For the purposes of Articles 135-B and 135-C of the Law, when a person who has authorization to designate goods to the customs regime of strategic fiscalized precinct and has goods that have exceeded the period of stay in said precinct, must import them definitively, in accordance with the following:

I. Process a definitive import entry with the keys corresponding according to appendices 2 and 8, contained in Annex 22, and present it before the automated selection mechanism, at the customs office of your choice.
When the customs authority has initiated verification powers, the aforementioned entry will be presented before the customs office corresponding to the taxpayer's fiscal domicile or to the place where the goods are located.
If the automated selection mechanism determines that customs inspection must be carried out, it will be carried out in a documentary manner.
II. Attach to the definitive import entry, where applicable, the document by which compliance with obligations in matters of non-tariff regulations and restrictions is accredited, being applicable those that govern on the date of payment of the corresponding contributions. If the merchandise is subject to an import permit issued by the SE or quota, the electronic signature demonstrating the total or partial discharge in said permit or quota will be noted in the entry.
Likewise, the entry or notice and other documentation that covers the introduction of the goods to the strategic fiscalized precinct regime must be attached.
III. When processing the definitive import entry, the IGI must be determined and paid, where applicable, the compensatory duties and other contributions that correspond, with the updates and surcharges calculated, in terms of Articles 17-A and 21 of the CFF, from the month in which the goods were introduced to the strategic fiscalized precinct regime until payment is made, as well as the payment of the corresponding VAT.
For the determination of contributions and, where applicable, compensatory duties, the customs value declared in the introduction entry must be used.
Regarding waste, the corresponding tariff classification in the state in which they are found at the time of making the definitive import will be taken into account, using as a basis for the determination of contributions and, where applicable, compensatory duties, the rates, taxable bases and exchange rates corresponding to the date of payment and the commercial value of the waste, in the state in which they are found.
IV. Present the definitive import entry before the automated selection mechanism, without the physical presentation of the merchandise being required.
Goods classified in any of the tariff fractions of Chapter 87 of the TIGIE must be presented before the customs office where the definitive import entry is processed, except for goods classified in items 87.08 and 87.14 of the TIGIE, as well as trailers and semi-trailers.

144 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024

In the case of goods whose value declared in the customs entry is lower than their estimated price according to the Estimated Prices Resolution, the deposit receipt or guarantee that guarantees the contributions corresponding to the difference between the declared value and the respective estimated price must be attached to the definitive import entry, in accordance with what is established in rule 1.6.28.

V. Persons who exercise the option established in this rule may not make their payment through deposits in the customs accounts referred to in Article 86 of the Law. For the payment of the IGI, they may apply the preferential tariff rate established in the commercial agreements or free trade treaties of which the Mexican State is a party and which are in force, provided that the goods qualify as originating and there is proof of origin, origin certification, or valid and current origin certificate, as applicable, that supports their origin, in accordance with the corresponding agreement or treaty, or alternatively, apply the rate established in the PROSEC.

VI. When the customs authority is exercising its verification powers, the option referred to in this rule may be exercised, provided that in addition to what is stated in the previous subsections, the following is fulfilled:

a) Inform in writing, to the authority conducting the PAMA or the audit act, its intention to definitively import the goods, in which it may self-assess the amount of fines applicable for having exceeded the deadlines granted for their return, or, if applicable, request their determination. Once the written statement is presented to the authority, the taxpayer will have a period of twenty days to present the entry that proves its definitive importation.

In the event that the taxpayer has presented the self-assessment referred to in the previous paragraph, the authority must express its agreement with it within a period not exceeding ten days.

Regarding the PAMA, the written statement must be presented before the issuance of the resolution established in Articles 153 and 155 of the Law. In the case of a home visit, the written statement must be presented before the final report is issued. For office reviews, the written statement must be presented before the observations letter is issued.

The aforementioned written statement must be attached to the entry in accordance with the first paragraph, subsections I and II of this rule.

b) Make the payment of the corresponding fines.

c) When, as a result of the exercise of verification powers, the seizure of goods classified in any of the tariff subsections referred to in Chapter 87 of the TIGIE proceeds, for the purposes of definitive importation, their presentation before the customs office will not be required provided that the competent customs authority, at the request of the interested party, confirms this situation to the customs office, and that the asset has not passed to the ownership of the Federal Treasury.

When the goods have passed to the ownership of the Federal Treasury, the option referred to in this rule may not be exercised under any circumstances.

Law 86, 135-A, 135-B, 135-C, 153, 155, LIGIE 1, Chapter 87, CFF 17-A, 21, Estimated Prices Resolution, RGCE 1.2.1., 1.2.2., 1.6.28., Annex 22

Definitive importation of excess or undeclared goods in fiscal warehouse

2.5.4. For the purposes of Article 119, seventh paragraph of the Law, when the general warehouse has excess or undeclared goods in the entry for introduction to fiscal warehouse and has given electronic notice to the SAAI, such goods must be definitively imported, in accordance with the following:

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 145

I. The importer must process a definitive import entry with the corresponding keys according to appendices 2 and 8, contained in Annex 22, which supports the excess or undeclared goods and transmit in the Descargos block according to the aforementioned annex, the number of the entry with which the rest of the goods entered the general warehouse.

II. Attach to the definitive import entry, if applicable, the document by which compliance with obligations in matters of non-tariff regulations and restrictions applicable is accredited, or make the annotation in the entry of the electronic signature that demonstrates the total or partial discharge of the permit or quota issued by the SE.

III. When processing the definitive import entry, the payment of the IGI and other contributions, if applicable, compensatory quotas, and transition measures that correspond, with the updates and surcharges calculated in the terms of Articles 17-A and 21 of the CFF, from the date of introduction to national territory declared in the entry for introduction to fiscal warehouse regarding which notice of excess or undeclared goods was given, until the payment of the same is made, as well as the payment of the corresponding IVA must be made.

Persons who exercise the option established in this rule may not make their payment through deposits in the customs accounts referred to in Article 86 of the Law.

IV. Present the definitive import entry before the automated selection mechanism, without the physical presentation of the goods being required.

If the automated selection mechanism determines that a customs inspection must be carried out, it will be carried out in a documentary manner.

V. The definitive importation of the excess or undeclared goods must be carried out before any extraction of goods from the fiscal warehouse declared in the entry for introduction to fiscal warehouse, regarding which notice of the excess or undeclared was given.

VI. When the customs authorities are in the development of their verification powers, they may exercise the option referred to in this rule, provided that in addition to what is stated in the previous subsections, the following is fulfilled:

a) Inform in writing to the authority conducting the PAMA or the audit act, its intention to definitively import the goods, requesting the determination of the fines that apply. Once the written statement is presented, the taxpayer will have a period of twenty days to present the entry that proves its definitive importation.

Regarding PAMA, the written statement must be presented before the issuance of the resolution established in Articles 153 and 155 of the Law. In the case of a home visit, the written statement must be presented until before the final report is issued. In the case of office reviews, the written statement must be presented until before the observations letter is issued.

b) Make the payment of the fines that have been determined by the authority in the definitive import entry, if applicable, without any reduction of fines being permitted under any circumstances.

When the goods have passed to the ownership of the Federal Treasury, the option referred to in this rule may not be exercised under any circumstances.

Law 86, 119, 153, 155, CFF 17-A, 21, RGCE 1.2.2., Annex 22

Regularization of goods obtained through judicial adjudication by Development Banks

2.5.5. For the purposes of Article 101 of the Law, credit institution banks established in the Law of Credit Institutions, which by reason of a judicial adjudication obtain ownership of goods of foreign origin referred to in Article 108, subsection III of the Law, or of goods susceptible to being individually identified, for which they cannot prove their legal importation, stay, or possession in the country, may regularize them by definitively importing them, provided that they are not vehicles and the following is fulfilled:

146 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024

I. Process the definitive import entry, making the payment of the IGI, of the other contributions that correspond, and, if applicable, compensatory quotas, in effect on the date of payment.

II. They must attach to the definitive import entry:

a) The document by which compliance with obligations in matters of non-tariff regulations and restrictions is accredited, those governing on the date of payment of the entry being applicable.

b) The documentation that proves the judicial adjudication of the goods.

III. Present before the automated selection mechanism, the definitive import entry, without the physical presentation of the goods being required.

If the automated selection mechanism determines that a customs inspection must be carried out, it will be carried out in a documentary manner.

For the determination of contributions and, if applicable, compensatory quotas, the commercial value of the goods or the value of the appraisal that has been taken as the basis for the judicial adjudication may be used.

When the goods have passed to the ownership of the Federal Treasury, the option referred to in this rule may not be exercised under any circumstances.

In accordance with Article 146 of the Law, those who regularize goods in the terms of this rule, must cover them at all times with model M1.1. Entry or with the printing of model M1.5. Simplified Form of the Entry, contained in Annex 1, which shows the payment of contributions, compensatory quotas, as well as, if applicable, compliance with other non-tariff regulations and restrictions as indicated by the applicable provisions.

Law 36, 36-A, 43, 101, 108, 146, RGCE 1.2.1., Annex 1

Transfer of national security goods

2.5.6. For the purposes of Articles 63 of the Law and 131 of the General Law of National Assets, the departments and entities that have imported goods at their service without the payment of the IGI, to fulfill purposes of public security or national defense, and that in accordance with the applicable legal provisions proceed to their alienation, since due to their use, utilization, or state of conservation they are no longer adequate or it is inconvenient to use them for the purpose for which they were imported, must be subject to the following procedure:

I. Once the corresponding alienation procedure has been carried out, the departments and entities must carry out the virtual export of the goods in question and the purchaser must import them definitively, no later than within twenty days following that on which the goods were adjudicated.

II. The virtual operations of export and definitive importation of the goods must be carried out through the simultaneous presentation of the export and definitive import entries, before the automated selection mechanism of the same customs office, without the physical presentation of the goods being required.

If the automated selection mechanism determines that a customs inspection must be carried out, it will be carried out in a documentary manner.

III. In the definitive import entry, the value in customs must be declared as the price paid for them in the act of adjudication of the goods and the payment of the IGI and, if applicable, compensatory quotas, as well as the other contributions that correspond, in effect on the date on which the payment is made, must be made.

IV. To the definitive export entry, a copy of the document that proves the origin of the alienation as an authorized final destination must be attached.

V. To the definitive import entry the following must be attached:

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a) The document by which compliance with non-tariff regulations is accredited, those governing on the date of payment of the corresponding contributions being applicable.

b) Copy of the document indicating the adjudication value.

Regarding the goods referred to in this rule, for which their destruction proceeds, the remains may be alienated without requiring any customs procedure.

Persons who exercise the option established in this rule may not make their payment through deposits in customs accounts referred to in Article 86 of the Law and under no circumstances may they apply the preferential tariff rate established in the commercial agreements or in the free trade treaties of which the Mexican State is a party and which are in force, nor the rate established in the PROSEC or in the Decrees of the Strip or Border Region.

When the goods have passed to the ownership of the Federal Treasury, the option referred to in this rule may not be exercised under any circumstances.

In accordance with Article 146 of the Law, those who regularize goods in the terms of this rule, must cover them at all times with model M1.1. Entry or with the printing of model M1.5. Simplified Form of the Entry, contained in Annex 1, which shows the payment of the corresponding contributions, compensatory quotas, as well as, if applicable, compliance with other non-tariff regulations and restrictions as indicated by the applicable provisions.

Law 63, 86, 146, General Law of National Assets 131, RGCE 1.2.1., Annex 1

Payment of contributions for stolen merchandise

2.5.7. For the purposes of Article 52 of the Law, in the case of theft of goods destined for the customs regimes of temporary importation, fiscal warehouse, goods transit, and manufacturing, transformation or repair in a supervised facility, or strategic supervised facility, the definitive import entry of the stolen goods may be presented, and the payment of the IGI, of the compensatory quotas that, if applicable, correspond, and other applicable contributions, in effect on the date of payment, as well as accrediting compliance with non-tariff regulations and restrictions, no later than within thirty days following that on which the corresponding complaint was made before the Public Ministry.

For the purposes of the previous paragraph, an entry with the corresponding keys according to appendices 2 and 8, contained in Annex 22, which supports the goods that had been stolen, must be processed before any customs office, and in the Descargos block according to the aforementioned Annex, the discharge of the entries with which the goods entered national territory must be transmitted.

The entry must be presented before the automated selection mechanism of the customs office in question and a copy of the report drawn up before the Public Ministry must be attached.

If the automated selection mechanism determines that a customs inspection must be carried out, it will be carried out in a documentary manner.

For the payment of the IGI, they may apply the preferential tariff rate established in the commercial agreements or free trade treaties of which the Mexican State is a party and which are in force, provided that the goods qualify as originating and there is proof of origin, origin certification, or valid and current origin certificate, as applicable, that supports their origin, in accordance with the corresponding agreement or treaty, or that established in the PROSEC.

What is stated in this rule will also be applicable in the following cases:

I. Theft of trailers, semi-trailers, or container carriers.

The importer must present the definitive import entry within the temporary importation period or no later than within a period of forty-five days subsequent to its expiration, without it being necessary to register in the Importers Registry. For the purposes of determining the taxable base of the IGI referred to in Article 78, last paragraph of the Law, it may be opted to consider 50% of the value contained in the Average Retail Value column (average value for retail sale), without applying any deduction, of the edition of the Primedia Price Digest Commercial Trailer Blue Book (used car price guide-Blue Book), corresponding to the date of importation of the vehicle. When the age of the trailer or semi-trailer is eleven years or more in the year of importation, they may consider the value according to the value of the last available year of the edition of the Primedia Price Digest Commercial Trailer Blue Book (used car price guide-Blue Book), corresponding to the date on which the importation of the vehicle is carried out.

148 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024

II. Theft of chassis, containers, or motor generators.

The importer must present the corresponding entry within the temporary importation period or no later than within a period of thirty days subsequent to its expiration, without it being necessary to register in the Importers Registry. In this case, the value declared in the temporary import entry is considered as the taxable base. The copy of the entry and the report drawn up before the Public Ministry must be presented at the customs office where the temporary importation was processed.

III. Theft of containers temporarily imported in accordance with rule 3.1.28., subsection I.

The importer will be exempt from the obligation of their return abroad, provided that within the temporary importation period or no later than within a period of thirty days subsequent to its expiration, they present before the customs office through which the temporary importation was carried out, a copy of the entry that supports the definitive importation of the stolen containers, attaching to it a simple copy of the certified copy of the theft report drawn up before the Public Ministry, without it being necessary to register in the Importers Registry and the payment of the IGI and other contributions that correspond, in effect on the date of payment and considering as the taxable base the value stated in the corresponding equivalent document, must be made.

Law 2, 43, 52, 64, 78, RGCE 3.1.28., Annex 22

Title 3. Goods Clearance
Chapter 3.1. General Provisions
Generic RFC

3.1.1. For the purposes of Articles 1o., 35, 36, 59, subsection IV and 162, subsection VI of the Law, 27 of the CFF and 25 of its Regulations, in accordance with Annex 22, in the main header of the entry, in numeral 15, corresponding to the RFC of the importer or exporter, the key corresponding to the importer or exporter in the RFC, of twelve or thirteen digits, as applicable, must be indicated, except in the following cases:

I. A generic RFC may be declared, when it concerns:

a) Importations carried out in accordance with rule 1.3.1., subsections I, IV, VII, XIV, XVIII and XIX, declaring, if applicable, the key of the identifier corresponding according to appendix 8, contained in Annex 22.

b) Introduction of goods to fiscal warehouse, carried out by an individual or legal entity resident abroad.

c) Export operations that fall under the following circumstances:

Those carried out by diplomatic, consular, or special missions of the country accredited before Foreign Governments, offices and international organizations represented or with headquarters in foreign territory.
The exports of inputs and goods related to the agricultural sector, provided that the exporter is an ejidatario and it concerns the goods listed in Annex 7.
Those carried out by individuals for their personal use, up to the number of units contained in subsection XIV of rule 1.3.1., provided that the exporter does not make more than two entries per year.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 149
4. The return of household effects, temporarily imported.
5. The return of furniture, props, and other equipment necessary for filming, temporarily imported by residents abroad.
d) International transit operations.
The generic RFC to be declared shall be the one corresponding in accordance with the following:
Embassies EMB930401KH4
International Organizations OIN9304013N0
Foreigners EXTR920901TS4
Ejido members EJID930401SJ5
II. In the case of operations carried out by housewives or students, the importer's CURP must be entered in the corresponding field on the customs entry, and the field corresponding to the RFC must be left blank.
Law 1, 35, 36, 59, 162, CFF 27, CFF Regulations 25, RGCE 1.3.1., Annexes 7 and 22

Definition of samples and sample collections
3.1.2. For the purposes of the Complementary Rules for the application of the TIGIE and of article 2, fraction II, Rule 7th, subsection d) of the LIGIE, samples are articles whose quantity, weight, volume, or other presentation conditions clearly indicate that they can only serve for the demonstration of goods or to place orders. It is considered that the following products, articles, effects, and other goods fall under this category, provided they meet the following requirements:
I. Their unit value does not exceed the equivalent in national currency of one dollar.
II. That they are marked, broken, perforated, or treated in such a way as to disqualify them for sale or for any use other than that of samples. The relative mark must consist of the use of paint or ink that is clearly visible, legible, and permanent.
III. They are not contained in packaging for commercialization, except that such packaging is marked, broken, or perforated in accordance with the previous fraction.
IV. They are not goods of difficult identification that, due to their presentation in the form of powders, liquids, or pharmaceutical forms, such as: pills, troches, tablets, granules, tablets, capsules, dragées, require physical or chemical analysis or both, to know their composition, nature, origin, and other necessary characteristics to determine their tariff classification.
For the purposes of this rule, a sample collection is a collection of samples whose quantity, weight, volume, or other presentation conditions clearly indicate that they can only serve as samples.
For the purposes of this rule, in the case of samples or sample collections of toys, their unit value may be up to 50 (fifty) United States dollars or its equivalent in national currency, and a maximum of two pieces of the same model may be imported, provided that fractions II and III of this rule are complied with.
The samples and sample collections referred to in this rule must be classified in the tariff fraction and NICO 9801.00.01 00, entering on the corresponding customs entry the identifier key corresponding in accordance with appendix 8, contained in Annex 22, and in no case may they be subject to commercialization.
For what is stated in this rule, article 59, fraction IV of the Law shall not apply.
Law 59, 106, LIGIE 1, Chapter 98, 2, RGCE Annex 22

150 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 Application and renewal of registration for taking samples of dangerous goods (Annex 23)
3.1.3. For the purposes of articles 45, second paragraph of the Law, and 73 of the Regulations, importers or exporters may apply for registration to take samples of sterile, explosive, flammable, contaminating, radioactive, radioactiva, corrosive, dangerous, toxic, or biologically infectious goods, or for which special facilities or equipment are required for taking the same, in accordance with the procedure form 51/LA Application to obtain registration or renewal in the registry for taking samples of sterile, explosive, flammable, contaminating, radioactive, radioactiva, corrosive, dangerous, toxic, or biologically infectious goods or for which special facilities or equipment are required for taking the same, contained in Annex 2.
Importers and exporters who carry out foreign trade operations under the registration referred to in this rule must enter on the customs entry the identifier key corresponding in accordance with appendix 8, contained in Annex 22.
Dangerous goods or goods that require special facilities or equipment for sampling or both, are those indicated in Annex 23.
The renewal of the registration referred to in this rule shall be requested, in accordance with the procedure form 51/LA Application to obtain registration or renewal in the registry for taking samples of sterile, explosive, flammable, contaminating, radioactive, radioactiva, corrosive, dangerous, toxic, or biologically infectious goods or for which special facilities or equipment are required for taking the same, contained in Annex 2. Law 2, 25, 35, 42, 43, 45, Regulations 73, RGCE 1.2.2., Annexes 2, 22 and 23

Importation of samples covered under the human research protocol
3.1.4. For the purposes of article 96 of the Law, legal entities that carry out the definitive importation of samples covered under a human research protocol approved by COFEPRIS must declare on the customs entry the tariff fraction with its NICO 9801.00.01 00, entering the identifier key corresponding in accordance with appendix 8, contained in Annex 22, as well as declare on the observations field of the customs entry the following data:
I. International common name, generic name, or scientific name of the sample to be imported.
II. Number of Protocol Authorization issued by the competent authority.
For the purposes of this rule, the samples and the products resulting from the processes to which they are subjected may not be subject to commercialization, nor used for promotional purposes.
What is established in this rule shall also apply to the exit from national territory of samples of goods consisting of human serum or human tissue, provided they are covered by a research protocol approved by said Commission.
Law 35, 96, LIGIE 1, Chapter 98, RGCE Annex 22

Identifiers for dangerous goods
3.1.5. For the purposes of articles 35 and 45 of the Law, customs brokers, customs agencies, customs attorneys, importers, or exporters must enter on the import or export customs entry, as appropriate, the identifier key corresponding in accordance with appendix 8, in which the class and division of dangerous goods are indicated in accordance with appendix 19, contained in Annex 22, as well as the United Nations Organization number and a telephone number in case of emergencies, in the case of the following tariff fractions and NICO: 2801.10.01 00, 2804.10.01 00, 2806.10.01 00, 2808.00.01 00, 2811.11.01 00, 2814.10.01 00, 2815.12.01 00, 2829.11.03 01, 2829.19.99 01, 2834.10.02 01, 2834.21.01 00, 2837.11.02 01, 2837.19.99 00, 2841.61.01 00, 2844.10.01 00, 2844.20.01 00, 2844.30.01 00, 2844.41.01 00, 2844.42.01 00, 2844.43.91 01, 2844.43.91 02, 2844.43.91 99, 2844.44.01 01, 2844.44.01 02, 2844.44.01 99, 2844.50.01 00, 2846.90.99 00, 2910.10.01 00, 2921.11.05 02, 3601.00.01 00, 3601.00.99 00, 3602.00.02 00, 3602.00.99 00, 3603.10.01 00, 3603.10.99 00, 3603.20.01 00, 3603.30.01 00, 3603.40.01 00, 3603.50.01 00, 3603.60.01 00, 3604.10.01 00, 3604.90.99 00, 3811.11.02 00, 3912.20.02 01, 8401.10.01 00, 8401.20.01 00, 8401.30.01 00, 8401.40.01 00 and 9022.21.99 00.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 151 What is stated in this rule shall not apply in the case of operations carried out in accordance with article 37 of the Law.
Law 35, 36, 37, 45, LIGIE 1, Chapters 28, 29, 36, 38, 39, 84 and 90, Regulations 71, 73, RGCE Annex 22

Implementation of mechanisms for taking samples
3.1.6. For the purposes of articles 25 and 45 of the Law, 49 and 74 of the Regulations, customs authorities may implement mechanisms that allow the taking of samples jointly with the support of third parties specialized in cases where said authority and the importer, exporter, customs broker, customs agency, or accredited legal representative have elements with which it is accredited that:
I. The taking of samples could alter or modify the nature and characteristics of the goods.
II. The taking of samples could alter or substantially modify the taxable base for customs purposes.
III. The opening of the container or packaging containing the goods and exposure to environmental conditions causes damage or makes them unusable for the purposes for which they were conceived.
For the taking of samples, the customs authority, upon written request, will allow the entry into the fiscal or supervised facility of the specialized third parties, together with the special equipment and installations that ensure the correct handling of the goods, by employing technical methods established in NOM, or recognized in the matter, in accordance with the information provided by the specialized third parties themselves, who must also accompany the documents accrediting them as experts in the matter. The costs representing the implementation of the aforementioned mechanisms shall be borne by the importers or exporters. Law 25, 45, Regulations 49, 74, RGCE 1.2.2.

Transfer of information for border crossing
3.1.7. For the purposes of article 34 of the Regulations, in the introduction of goods by land traffic, the type of container and transport vehicle must be declared in accordance with appendix 10, contained in Annex 22.
Likewise, the customs entry or consolidated notice, and the goods must be presented before the automated selection module for clearance, together with model M1.11. List of documents, contained in Annex 1, including in the barcode of said format, the CAAT obtained in accordance with rule 2.4.5., both in operations carried out with a single customs entry or with the consolidated notice or in the case of cargo consolidation in accordance with rule 3.1.24. What is stated in this rule shall not apply in the importation of vehicles, in the case of operations where the physical presentation of the goods is not required to carry out customs clearance, in the operations of return to national territory of prototype test vehicles or for study carried out by the companies of the final or manufacturing automotive industry of road transport vehicles, operations carried out by railroad, as well as in the operations carried out in accordance with rules 3.2.2., 3.2.7. and 3.7.1. Law 35, 36, 36-A, 37, 37-A, 43, Regulations 34, RGCE 1.2.1., 2.4.5., 3.1.24., 3.2.2., 3.2.7., 3.7.1., Annexes 1 and 22

Requirements that the CFDI and equivalent document must contain
3.1.8. For the purposes of articles 36 and 36-A, fraction I, subsection a) of the Law, the obligation to present the CFDI or equivalent documents must be fulfilled when the goods have a commercial value in national or foreign currency superior to 300 (three hundred) United States dollars. The CFDI or equivalent documents may be issued by national or foreign suppliers, respectively, and presented in original or copy.
The CFDI must comply with the requirements established in article 29-A of the CFF.

152 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 The equivalent document shall be the fiscal document issued abroad, which covers the price paid or to be paid for the goods introduced into national territory or the value of the same, as appropriate, and must contain the following data:
I. Place and date of issuance.
II. Name and address of the recipient of the goods. In the case of change of recipient, the person assuming this status will note such circumstance, under oath of telling the truth, on all copies of the equivalent document.
III. The detailed commercial description of the goods and the specification of them in terms of class, quantity of units, identification numbers, when these exist, as well as the unit and total values. A detailed commercial description will not be considered when it comes in code.
IV. Name and address of the supplier or seller.
V. Name and address of the buyer when it is different from the recipient.
VI. Document number.
VII. Commercial value of the goods.
The lack of any of the data or requirements referred to in the previous fractions, as well as the amendments or annotations that alter the original data, must be supplemented by declaration, under oath of telling the truth, by the importer, customs broker, or customs attorney, on the equivalent document itself when there is space for it or by free writing, and presented at any time before the customs authority, provided that the payment of the fine referred to in article 185, fraction I of the Law is made, unless it is voluntary compliance. What is stated in the previous paragraph shall not apply when the authority has initiated any of the verification powers contained in article 42 of the CFF and in the Law. In the case of returns of temporarily imported goods for elaboration, transformation, or repair, in terms of articles 108, 111, and 112 of the Law, the CFDI or equivalent document, which expresses the commercial value of the goods, may be presented. When the data referred to in fraction III of this rule are in languages other than Spanish, English, or French, they must be translated into Spanish in the same document or in an attached document. What is stated in the previous paragraph shall also apply to the transport document referred to in article 20, fractions II and VII of the Law, as well as to the documents indicated in article 36-A, fraction I, subsection b) of the same legal instrument. The obligation to present the CFDI or equivalent document, which expresses the commercial value of the goods, must be fulfilled through the transmission indicated in rule 1.9.16., without it being necessary to attach to the customs entry the receipt that expresses the value of the goods; in the case of the goods indicated in fraction I of Annex 10 of this Resolution, in addition to the transmission, the CFDI or equivalent document must be attached. Law 2, 20, 36, 36-A, 108, 111, 112, 184, 185, CFF 29-A, 42, RGCE 1.2.2., 1.9.16., Annex 10

Cases in which the irregularity motivating the precautionary embargo is considered disproven in terms of article 151, fraction VI of the Law
3.1.9. For the purposes of article 151, fraction VI of the Law, it will not be considered that the fiscal address of the importer indicated on the customs entry, or in the electronic transmission or in the consolidated notice referred to in articles 36-A, 37-A, fraction I and 59-A of the Law, are false or non-existent, when on the customs entry a different address from that registered in the RFC is declared, provided that the benefit indicated in this rule is requested, in accordance with procedure form 52/LA Application to disprove the precautionary embargo for declaring a false or non-existent address, contained in Annex 2, and it is one of the following cases:
I. The address had been registered by the importer in the RFC prior to the foreign trade operation, and the following is complied with:

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 153 a) Prove that the address declared on the customs entry corresponds to a previous one, declared the key in the RFC, or that it is their current branch, registered in the RFC. b) Prove that it is located at the current fiscal address registered in the RFC and also comply with article 10 of the CFF. c) The notice of change of fiscal address has been filed within the term established in article 27, subsection D, fraction II of the CFF.
II. The address declared on the customs entry is inaccurate due to obvious errors of spelling, grammar, or syntax, or is due to the inversion of numerical or alphabetical digits, provided that it is accredited that it is located at the fiscal address registered in the RFC and also comply with article 10 of the CFF.
In case of complying with this rule, the customs authority will make available to the importer the goods subject to the PAMA, concluding the diligence, without the need to exhaust the procedures and formalities established in the Law.
Law 36, 36-A, 37, 37-A, 59-A, 151, CFF 10, 27, CFF Regulations 29, RGCE 1.2.2., Annex 2, RMF Annexes 1 and 1-A

Billing in third countries when preferential tariff treatment applies
3.1.10. For the purposes of article 36-A, fraction I, subsection a) of the Law, for the importation under preferential tariff treatment of goods originating in accordance with the free trade agreements and treaties of which the Mexican State is a Party and are in force, the equivalent document attached to the import customs entry must comply with the following:
I. In the case of the T-MEC, the TLCCH, the TLCI, the Decision, the TLCAELC, the TLCU, the AAEJ, the AICP, the TLCCA, the TLCP, the TIPAT, and the ACC, the equivalent document attached to the import customs entry may be issued by a person located in a place different from the territory of the exporting Party.
However, in the case of a proof of origin called invoice declaration in accordance with the Decision, such declaration may not be presented in the equivalent document issued by a person other than the exporter located in the Community, in the Principality of Andorra, in the Republic of San Marino, or in the United Kingdom, but may be issued in the delivery order (order or shipping guide) or in any other commercial document issued by the exporter located in the Community, in the Principality of Andorra, in the Republic of San Marino, or in the United Kingdom. Likewise, in the case of a proof of origin called invoice declaration in accordance with the TLCAELC, such declaration may not be presented in the equivalent document issued by a person other than the exporter located in a State of the EFTA, but may be issued in the delivery order (order or shipping guide) or in any other commercial document issued by the exporter located in a State of the EFTA. Similarly, in the case of an origin declaration in accordance with the AAEJ, such declaration may not be presented in the equivalent document issued by a person other than the exporter located in Japan, but may be issued in the delivery order (order or shipping guide) or in any other commercial document issued by the exporter located in Japan. Likewise, in the case of the certificate of origin in accordance with the TIPAT or the T-MEC, this may not be presented in the equivalent document issued by a commercial operator located in a country not a Party to the treaty, but may be provided in any other document.
II. In the case of the importation of goods under preferential tariff treatment in accordance with the TLCC, when the equivalent document attached to the import customs entry is issued by a person other than the exporter who has filled out and signed the certificate of origin, this shall be considered valid to cover said goods, provided that it contains:

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a) In field 4 [number and date of invoice(s)], the number and date of the equivalent documents issued by the exporter located in Colombia who filled out and signed the certificate of origin, which covers the goods described in field 6 [description of the goods]. b) In field 11 (observations), the indication that the goods will be invoiced in a third country, the name, corporate name or trade name and address of the person who issues the equivalent documents covering the importation into national territory, as well as the number and date thereof.

III. In the case of importation under preferential tariff treatment of goods originating in accordance with ACE No. 66, the equivalent document attached to the import petition must be issued by the exporter located in the territory of the exporting Party, as applicable, and said exporter must match the one indicated in the corresponding certificate of origin, in the field relative to the exporter.

IV. When goods covered by certificates of origin issued in accordance with Trade Agreements signed by Mexico within the framework of ALADI are imported under preferential tariff treatment, the following shall apply:
a) When the equivalent document attached to the import petition is issued by a person other than the exporter or producer who issued the certificate, located in a country that is not a Party to the corresponding Agreement, the certificate shall be considered valid to cover said goods, provided that the following is met:

That the number of the equivalent document covering the importation of the goods into national territory is indicated in the commercial invoice field of the certificate of origin.
That in the observations field of the certificate of origin, it is indicated that the goods will be invoiced in a third country, identifying the name, corporate name or trade name and address of the person who issues the equivalent document covering the importation of the goods into national territory.
b) When the importation of goods covered by the same certificate of origin is divided into two or more petitions, the original of the certificate of origin must be attached to the first petition and to subsequent petitions; said certificate must be transmitted in electronic or digital document as an attachment to the petition in accordance with rule 3.1.32., provided that reference is made in the observations field of the petition to the number of the petition to which the original of the certificate of origin was attached.

V. In the case of importation of goods under preferential tariff treatment in accordance with the PAAP, the goods will not lose their origin status, even if they are invoiced by commercial operators from a country not Party to the PAAP; the certificate of origin shall be considered valid to cover said goods, provided that in its field 12 Observations, the full name and legal address (including city and country) of the commercial operator from the non-Party country is indicated.

The provisions in fractions I, II and V of this rule do not exempt the exporter who issues the certificates of origin or the documents that certify the origin from the obligation to keep in its territory a copy of all records relating to any sale of the goods covered by the certificate of origin or document that certifies the origin, carried out through a country not party to the treaty, including subsequent sales until their importation into national territory and the records related to the invoicing, transportation and payment or collection of the exported goods.

The provisions of this rule shall apply without prejudice to what is established in the free trade treaties of which the Mexican State is a Party and are in force, in relation to other obligations regarding rules of origin, certification, transshipment and direct shipment.

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Exceptionally and in the event that the exporter or producer, at the time of issuing the certificate of origin, does not know the number of the equivalent document that will cover the importation of the goods into national territory, the corresponding field shall not be filled out and the importer must attach to the petition a declaration, under oath, that the goods covered by the corresponding certificate of origin correspond to those contained in the equivalent document covering the importation and indicate the number and date of the equivalent document issued by the person located in a country that is not a Party to the Agreement and the certificate of origin covering the importation.

For the purposes of the preceding paragraph, the date of issuance of the certificate of origin may be prior to the date of issuance of the equivalent document covering the importation.

For the purposes of Article 36-A, fraction I, subsection d) of the Law, when the equivalent document contains a declaration of conformity with the free trade treaties of which the Mexican State is a Party and are in force or commercial agreements signed by Mexico and the applicable legal provisions for importation under preferential tariff treatment are met, it will not be necessary to attach it to the petition as long as the declaration is made in the transmission referred to in rules 1.9.16. and 1.9.17.; the authority, in the exercise of verification powers, may request it for comparison.

Law 2, 36-A, RGCE 1.9.16., 1.9.17., 3.1.32., Annex 22

Application of identifiers for introduction of goods under preferential tariff treatment

3.1.11. For the purposes of Article 36 of the Law, those who introduce goods into national territory destined for any customs regime, under preferential tariff treatment, in accordance with the agreements and free trade treaties of which the Mexican State is a Party and are in force, using the keys of the AL and TL identifiers, from appendix 8, contained in Annex 22, must record the keys of the PO and EO identifier, from the same appendix, except in the following operations:

I. Those carried out with petition keys F2, F3, V3, V4, CT, T3, T6, T7 or T9, from appendix 2, contained in Annex 22.
II. Those that use the generic codes:
a) 00000000. b) All those starting with 99.
III. Those concerning the tariff fractions of Chapter 98 of the TIGIE (special operations), regardless of the customs regime to which they are destined.

Law 36, LIGIE 1, Chapter 98, RGCE Annex 22

Differences in tariff classification in certificates or certifications of origin

3.1.12. For the purposes of Articles 36-A, fraction I, subsection d) and 59, fraction II of the Law and 80 of the Regulation, when goods are imported under preferential tariff treatment covered by a proof of origin, certification of origin or a valid certificate of origin in accordance with any treaty or commercial agreement signed by Mexico and the tariff classification indicated in said document differs from the tariff fraction declared in the petition, the proof of origin, certification of origin or certificate of origin, as applicable, shall be considered valid in the following cases:

I. When the proof of origin, certification of origin or valid certificate of origin was issued based on a codification and tariff classification system different from that used by Mexico or in a different version of the Harmonized System for the Designation and Coding of Goods in accordance with the amendments agreed upon in the WCO, as long as modifications to the legislation in this matter are not carried out.
II. When the Mexican customs authority has determined that there is an incorrect tariff classification of the goods.
III. When the goods are imported under Rule 8th or concern goods included in the tariff fractions with their NICO 9803.00.01 00 or 9803.00.02 00.

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The provisions of this rule shall be applicable provided that the description of the goods indicated in the proof of origin, the certification of origin or the valid certificate of origin coincides with that declared in the petition and allows for full identification of the goods presented for clearance.

Law 35, 36, 36-A, 59, 81, Regulation 80, LIGIE 1, Chapter 98, 2, RGCE Annex 22

Accessories covered by a certification of origin or a certificate of origin

3.1.13. For the purposes of Articles 36-A, fraction I, subsection d) and 59, fraction II of the Law and 80 of the Regulation, as well as the free trade treaties of which the Mexican State is a Party and are in force, goods may be imported under preferential tariff treatment and presented for clearance jointly with their accessories, spare parts or tools, provided that they are tariff classified as part of said goods. In these cases, the certification of origin or certificate of origin covering the goods shall also be valid for the accessories, spare parts or tools, provided that the latter are not invoiced separately.

Law 36-A, 59, Regulation 80

Application of preferences to goods with provenance different from their origin

3.1.14. For the purposes of Articles 5.4 (3) of the T-MEC, 4-17 of the TLCCH, 3-17 of the TLCI, 6-12 of the TLCC, 4-17 of the TLCU, 13 of Annex I of the TLCAELC, 13 of Annex III of the Decision, the ACC, 35 of the AAEJ, 4.17 of the AICP, 4.18 of the TLCCA, 4.17 of the TLCP, 4.15 of the PAAP, 3.24 (1)(d) of the TIPAT and of the commercial agreements within the framework of ALADI, the importer may prove that the goods that have been in transit, with or without transshipment or temporary storage, through the territory of one or more countries not Party to the free trade treaties of which the Mexican State is a Party and are in force or commercial agreements signed by Mexico, were under the surveillance of the competent customs authority in those countries, with the following documentation:

I. With transport documents, such as the air waybill, bill of lading or bill of lading, as applicable, in which the date and place of shipment of the goods and the port, airport or point of entry of the final destination are stated, when said goods have been in transit through the territory of one or more countries not Party to the corresponding treaty or agreement without transshipment or temporary storage.
II. With transport documents, such as the air waybill, bill of lading or bill of lading, as applicable, or the multimodal transport document when the goods are subject to transshipment by different means of transport, where it is stated that the goods that have been in transit were only subject to transshipment without temporary storage in one or more countries not Party to the corresponding treaty or agreement.
III. With copies of customs control documents proving that the goods remained under customs control and surveillance, in the case of goods that, while in transit, were subject to transshipment with temporary storage in one or more countries not Party to the corresponding treaty or agreement.

In the absence of the documents indicated in the preceding fractions and solely for the purposes of Articles 13 of Annex I of the TLCAELC, 13 of Annex III of the Decision and the ACC, the proof referred to in this rule may be carried out with any other document of proof.

In the absence of the documents indicated in the preceding fractions and solely for the purposes of Articles 4.15 of the PAAP and 3.24 of the TIPAT, the proof referred to in this rule may be carried out with any other supporting document issued by the customs authority or another private entity, in accordance with the legislation of the non-Party country.

In the case of importation under preferential tariff treatment of goods originating in accordance with the Economic Complementarity Agreement No. 6 between the United Mexican States and the Argentine Republic, the documents indicated in fraction II of this rule must, in addition, state the place of departure in the territory of the Argentine Republic, the place of receipt in the non-Party country or countries where the transshipment was carried out and the place of shipment from where the goods will be destined directly to Mexico.

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For the purposes of Article 3-17, numeral 3 of the TLCI, goods that have been in transit with transshipment, without customs control, through the United States of America, Canada, Member States of the Community or of the EFTA, will not lose their origin status.

The provisions of the preceding paragraph shall be applicable provided that the importer attaches to the import petition a copy of the Declaration of operations that do not confer origin in non-Party countries according to the TLCI, established in Annex I of the Resolution on Customs Matters of the Free Trade Agreement between the United Mexican States and the State of Israel in force, duly filled out.

T-MEC 5.4 (3), TLCCH 4-17, TLCI 3-17, TLCC 6-12, TLCU 4-17, TLCAELC Annex I-13, TLCCA 4.18, TLCP 4.17(1)(d), TIPAT 3.24(1)(d), AAEJ 35, AICP 4.17, PAAP 4.15, Decision Annex III-13, ACC, Law 36-A, 59, Resolution on Customs Matters of the Free Trade Agreement between the United Mexican States and the State of Israel Annex I, Regulation 80, RGCE Annex 22

Procedure for processing a customs document

3.1.15. For the purposes of Articles 35, 36, 36-A, 37 and 37-A of the Law, customs brokers, customs agencies, customs attorneys, importers or exporters, shall comply with the following:

I. For the purposes of Article 35 of the Law, those who carry out the customs clearance of goods must use the SEA.
II. For the purposes of Articles 35, 36, second paragraph, 36-A, penultimate paragraph, 37-A, fraction II and 43 of the Law, they must record in the technological device the information of the petition, the integration number and fiscal folio referred to in rule 2.4.12.
III. For the purposes of Articles 35, 36, 36-A, 37 and 37-A of the Law, they must record in the petition and, if applicable, in the consolidated notice, the valid and active e.signature or digital seal that had been assigned to them in all operations in which they intervene. Likewise, the authorized agents to promote and process the clearance on behalf of the customs brokers, must record the valid and active e.signature or digital seal that had been assigned to them, in all operations in which they intervene.
IV. For the purposes of Article 36 of the Law, the printing of model M1.1. Petition or M1.5. Simplified Form of the Petition, contained in Annex 1, must carry the two-dimensional barcode generated through the computer program that, at their request, is delivered to them by the SAT.
V. For the purposes of Article 37-A, fraction II of the Law, the printing of model M1.6. Format of Consolidated Notice, contained in Annex 1, must carry the barcode containing the data referred to in appendix 17, contained in Annex 22.

Law 6, 35, 36, 36-A, 37, 37-A, 43, CFF 17-D, 17-E, 17-F, 17-G, Regulation 6, 64, RGCE 1.2.1., 2.4.12., Annexes 1 and 22

Scope of the information of the value acknowledgment numbers

3.1.16. For the purposes of this Resolution and Article 36 of the Law, the information of the petition that is transmitted electronically to the customs authority shall be considered as the information that has been declared by the taxpayer.

For the purposes of Article 59-A of the Law, the information of the CFDI or the equivalent document, that is transmitted electronically to the customs authority, shall be considered as the information that has been declared by the taxpayer and the customs broker or customs agency.

For the purposes of Article 36-A of the Law and other applicable legal provisions, the information sent in electronic or digital document shall be considered as the information that has been declared by the taxpayer or, if applicable, by the customs broker or customs agency.

Law 6, 36, 36-A, 59-A, CFF 105, Regulation 64

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Scope of the information of the value acknowledgment numbers

3.1.17. For the purposes of Articles 36, third paragraph, 37-A, fraction I, second paragraph and 59-A of the Law, when the number of the value acknowledgment referred to in rules 1.9.16. and 1.9.17. is declared in the petition, it shall be understood that the information contained in the transmission is declared by the customs broker, customs agency or customs attorney, by the importer or exporter, in the respective fields of the petition, considering that the information forms part of the petition.

For the purposes of Articles 36 and 36-A of the Law and rules 1.9.16., 1.9.17., 1.9.18., 3.1.8. and 3.1.31., when in the petition the number of the value acknowledgment or the e-document corresponding to a digital document according to the applicable legal provisions is declared, it shall be understood that they are presented by the customs broker, customs agency or customs attorney, the importer or exporter, considering that it forms part of the attachments to the petition.

Law 2, 36, 36-A, 37-A, 59-A, Regulation 67, RGCE 1.9.16., 1.9.17., 1.9.18., 3.1.8., 3.1.31.

Simplified form of the petition

3.1.18. For the purposes of Articles 36 and 36-A of the Law, when the petition must be presented in printed form, it must be presented in one copy, using model M1.5. Simplified Form of the Petition, contained in Annex 1, in which the barcode generated in accordance with what is established in appendix 17, contained in Annex 22, will be recorded, and the number of the value acknowledgment and the corresponding e-documents will be declared.

The provisions of the preceding paragraph shall not be applicable in the case of the operations established in rules 3.1.21., fraction III, subsection b), 3.5.1., fraction II, 3.5.4., 3.5.5., 3.5.6., 3.5.8. and 3.5.11., as well as when it concerns regularization of vehicles in terms of rules 2.5.1. and 2.5.2., in which the petition must be presented in the official approved form.

Law 36, 36-A, 40, 41, 59-A, RGCE 1.2.1., 2.5.1., 2.5.2., 3.1.21., 3.5.1., 3.5.4., 3.5.5., 3.5.6., 3.5.8., 3.5.11., Annexes 1 and 22

Printing of the result of the automated selection mechanism

3.1.19. For the purposes of Articles 43 of the Law and 64 of the Regulation, the authority will print the result of the automated selection mechanism, solely in models M1.1. Petition, M1.5. Simplified Form of the Petition or M1.6. Format of Consolidated Notice, contained in Annex 1.

When the documents referred to in the preceding paragraph are not presented and the automated selection mechanism is activated electronically or through the technological device, a result will be generated that can be consulted in the SEA. In the case of operations carried out under rules 2.4.12. or 3.1.33., the result can also be consulted by reading the two-dimensional QR (Quick Response Code) barcode and on the SAT Portal.

Law 43, 46, Regulation 64, RGCE 1.2.1., 2.4.12., 3.1.18., 3.1.33., Annexes 1 and 22

Declaration of nominative and mixed brands in the petition (Annex 20)

3.1.20. For the purposes of Article 36 of the Law, those who introduce goods into national territory under the customs regimes of definitive importation, temporary importation and fiscal deposit that are classified in the tariff fractions contained in sector 9 Cigars of fraction I of Annex 10 and in fraction I of Annex 20, must declare the nominative or mixed brand and its relative information, to identify the goods and distinguish them from other similar ones, in the Identifiers block with the key and complement that corresponds according to appendix 8, in both cases in accordance with Annex 22.

Likewise, those who extract goods from national territory under the customs regime of definitive exportation, that are classified in the tariff fractions contained in fraction II of Annex 20, must declare the nominative or mixed brand to identify the goods and distinguish them from other similar ones, in accordance with Annex 22.

Law 35, 36, 36-A, Regulation 64, RGCE Annexes 10, 20 and 22

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Part II Customs Declaration

3.1.21. For the purposes of Articles 36 and 43 of the Law, the following shall apply:

I. Customs declarations may only cover goods presented for clearance in a single vehicle.

II. The preceding subsection shall not apply to the operations and goods listed below:

a) Operations involving goods transported by rail.

b) A disassembled or still unassembled machine, a complete production line, or unassembled prefabricated constructions.

c) Live animals.

d) Bulk goods of the same species.

Bulk goods of the same species shall be understood as those that meet the following requirements:

That they constitute homogeneous cargo, having the same nature, composition, state, and other characteristics that identify them, allow them to fulfill the same functions, and are commercially interchangeable;
That they are not contained in packages, containers, bags, sacks, boxes, bales, or any other analogous packaging means, except for containers or packaging used exclusively during their transport; for these purposes, sacks or bags with a capacity of one ton or more are considered as packaging;
That by their nature they are not susceptible of being individually identified by serial number, part, brand, model, or technical or commercial specifications that distinguish them from similar ones; or
Agricultural products in bales and wood in loose or tied planks or boards.

e) Metal sheets, tubes, and wire in rolls.

f) Operations carried out by the terminal automotive industry or the manufacturing industry of road transport vehicles, and by new vehicle dealerships.

g) Goods of the same quality and, where applicable, the same brand and model, provided they are classified in the same tariff fraction and the same NICO. The provisions of this subsection shall not apply when the goods are susceptible of being individually identified by containing a serial number.

III. To carry out the import or export of the goods indicated in the preceding subsections, the following shall apply:

a) The clearance of the goods must be covered by a customs declaration and Part II thereof, designated, according to the operation in question, by recording the corresponding identifier key as established in Appendix 8, contained in Annex 22.

For the purposes of this subsection, in maritime traffic customs offices, doubly articulated tractor-trailers, commonly known as "full" trucks, may be considered as a single vehicle; therefore, goods contained in a maximum of four containers may be presented to the automated selection mechanism covered by a single Part II, submitting Part II and the document list via the DODA (Customs Clearance Operation Document) or technological device, in accordance with Rule 2.4.12.

The customs declaration must be presented using Model M1.7. Customs Clearance Operation Document (DODA), contained in Annex 1, at the time of clearance of the goods contained in the first vehicle transporting them; in the case of the goods indicated in subsections d) and e) of subsection II of this rule, the corresponding identifier key must also be recorded in accordance with Appendix 8, contained in Annex 22. In all shipments, including those transported by the first vehicle, Part II of the customs declaration must be presented via the technological device or Model M1.7. Customs Clearance Operation Document (DODA), contained in Annex 1, to the automated selection mechanism for modulation. Without the presentation of Model M1.7. Customs Clearance Operation Document (DODA), contained in Annex 1, or the technological device of this Part II, customs clearance cannot be carried out, even if the customs declaration covering all the goods is presented.

In cases where Part II of the customs declaration is presented in accordance with the preceding paragraph, it shall be considered as the declaration of the customs broker, customs agency, customs attorney, or of the importer or exporter, regarding the data recorded therein; therefore, customs inspection of the goods will be carried out taking into account said data.

For the purposes of this subsection, in the case of operations at the northern border of the country involving goods transported by rail, the customs declaration and Part II of the customs declaration must be presented in accordance with Rule 1.9.11. or 3.1.22., as applicable.

In cases where, when processing the foreign trade operation, the corresponding identifier key in accordance with Appendix 8, contained in Annex 22, is not declared, the customs declaration must be rectified to record said identifier and pay the fine referred to in Article 185, subsection II of the Law.

The provisions in the preceding paragraph shall also apply to correctly record the number of Part II of the customs declaration covering the operation and processed during the additional period for clearance.

When export goods processed under this subsection are not cleared within the period established in the last paragraph of this rule, the operation shall be closed with the goods that actually left the national territory; therefore, the goods that did not cross within said period shall not be considered exported, and the export customs declaration must be rectified to declare the goods that actually left the national territory.

b) Regarding the clearance of goods referred to in subsection II, subsections c), d), e), and f) of this rule, carried out at maritime traffic customs offices, the presentation of Part II of the customs declaration shall not be necessary, provided that:

Customs clearance is carried out with prior authorization from the relevant customs office, provided there is no pending rectification customs declaration in terms of Rule 3.1.23.
In the header of the customs declaration, the key in the RFC (Taxpayer Registry Code) of the importer or exporter, twelve or thirteen digits, as applicable, is declared, and in no case shall a generic RFC be declared.
Regarding the goods referred to in subsection II, subsections d), e), and f) of this rule, the corresponding identifier key in accordance with Appendix 8, contained in Annex 22, is recorded in the corresponding customs declaration.
At the time of clearance of the goods contained in the first vehicle, the rail wagon or tank car transporting them is presented to the automated selection mechanism, along with a simple copy thereof. The other vehicles, rail wagons, or tank cars containing the remaining goods of the same customs declaration must be cleared within a period not exceeding sixty calendar days counted from the date of clearance of the first vehicle, with a simple copy of the cleared customs declaration for each vehicle, recording the corresponding barcode on the reverse of the document, in accordance with Appendix 17, contained in Annex 22.

For the purposes of this subsection, if the result of the automated selection mechanism for the customs declaration presented with the first vehicle, rail wagon, or tank car is "free clearance," this same result shall be considered applicable to the remaining vehicles, rail wagons, or tank cars covered by the simple copy of the customs declaration, which must be made in two copies, one for the carrier and the other to be delivered to the customs authority when carrying out the clearance. When the result of the automated selection mechanism is "customs inspection," customs personnel shall carry out such inspection on 15% of the total vehicles, rail wagons, or tank cars forming the unit train or convoy. In this case, such personnel shall limit themselves to verifying that the goods presented are the same as those declared in the customs declaration, as well as taking samples, where applicable.

The simple copy of the customs declaration shall have the effect of the declaration of the customs broker, customs agency, or customs attorney, of the importer or exporter, regarding the data recorded on the front and back of the cited document; therefore, the exercise of verification powers, customs inspection, and verification of goods in transport shall be carried out taking into account said data.

The operations referred to in this subsection shall be subject to the control guidelines determined by the customs office, which must provide for the use of gamma ray equipment, dynamic weighing scales, and canine units, as applicable.

In the case of imports, to cover the transport of goods from their entry into national territory until their arrival at the destination point, it will be necessary to accompany the shipment with the simple copy of the corresponding import customs declaration for each vehicle, rail wagon, or tank car, duly filled out, containing the barcode referred to in this rule, as well as the CFDI with Carta Porte complement referred to in Rules 2.7.7.1.1. and 2.7.7.1.2. of the RMF, as applicable, except for the subjects referred to in Rule 2.7.7.1.5. of the same resolution.

The provisions in this subsection shall be applicable to introduction to fiscal deposit operations, provided that the customs office through which the operation is to be carried out has gamma ray equipment for its review. In these cases, the key referred to in Rule 4.5.4., subsection II, may be recorded in the customs declaration.

Under this subsection, export operations may be carried out at maritime traffic customs offices for goods of the same quality and, where applicable, brand and model, provided they are classified in the same tariff fraction, NICO, and do not have a serial number allowing individual identification, transported in ferroships, by presenting the corresponding customs declaration, without it being necessary to use Part II.

The provisions in this subsection shall not apply to the goods indicated in Sector 13 Hydrocarbons and Fuels, of subsection I of Annex 10.

Operations carried out under this rule must be cleared within a period not exceeding sixty calendar days counted from the date of clearance of the first vehicle, except for what is stated in subsection II, subsection b) of this rule, in which case the maximum period shall be ninety calendar days. If for any reason they have not been cleared within the periods mentioned above, they will have an additional period of thirty calendar days following the expiration of the corresponding period to present the goods to the automated selection mechanism, provided that for each Part II or simple copy of the customs declaration presented, the fine referred to in Article 185, subsection I of the Law is paid, indicating the customs declaration number and the consecutive number assigned to the simple copy thereof in the corresponding payment.

In cases where the goods are not cleared within the period referred to in the preceding paragraph, or when the authorities in their area of competence detect irregularities in the foreign trade operations carried out by the interested party tending to evade the fulfillment of fiscal obligations, the cancellation or suspension of the corresponding program by the SE, in the case of prohibited goods or goods that are the subject of offenses contemplated by other laws other than fiscal ones, the procedure referred to in this rule shall be rendered ineffective from the moment such irregularities are detected.

Law 36, 36-A, 37, 37-A, 43, 184, 185, Regulation 42, 64, RGCE 1.2.1., 1.9.11., 2.4.12., 3.1.22., 3.1.23., 4.5.4., Annexes 1, 10 and 22, RMF 2.7.7.1.1., 2.7.7.1.2., 2.7.7.1.5.

Procedure for transmission in rail operations with Part II Customs Declarations

3.1.22. For the purposes of Articles 36, 36-A, 37, 37-A and 43, first paragraph of the Law, regarding operations carried out at the northern border of the country by means of rail, established in Rule 1.9.11., the customs broker, customs agency, or customs attorney, the importer or exporter, must present via electronic document transmission to the Digital Window, the information of the duly validated and paid customs declaration, Part II Customs Declaration, referred to in Rule 3.1.21., subsection I, or the consolidated notice in the case of consolidated customs declarations, covering the goods to be cleared, containing the following data:

I. Customs declaration number.

II. Number of value acknowledgment and consecutive number of the batch assigned by the customs broker, customs agency, or customs attorney, by importer or exporter, in the case of consolidated customs declarations, or, where applicable, number of Part II Customs Declaration in the case of operations established in Rule 3.1.21, subsection I.

III. Number of permit or certificate, number of e-document in accordance with Rule 3.1.31., when applicable, name of the department, in the case of goods subject to inspection by another authority other than customs.

IV. Number of the rail equipment.

V. Quantity of goods in commercial unit of measure and value in dollars.

VI. Carrier key and number of transport document.

The presentation referred to in this rule must be carried out with the valid e.signature of the customs broker, customs agency, or customs attorney, of the importer or exporter.

Regarding goods contained in the same rail equipment covered by several customs declarations or consolidated notices of consolidated customs declarations, processed by the same customs broker, customs agency, or customs attorney, importer or exporter, they must be presented in a single transmission; therefore, the Digital Window will generate only one acknowledgment number.

Once the information is transmitted, the Digital Window will provide a reference acknowledgment number called electronic dispatch number.

The data transmitted referred to in this rule may be modified as many times as necessary, provided it is done before the successful receipt acknowledgment referred to in subsections II, in the case of goods exit, and III, in the case of goods entry, is received.

For the purposes of this rule, the physical presentation of Model M1.1. Customs Declaration, printout of Model M1.5. Simplified Customs Declaration Form, Part II Customs Declaration, value acknowledgment, or Model M1.6. Consolidated Notice Format, contained in Annex 1, shall not be necessary. Likewise, with the presentation indicated in the first paragraph of this rule, the transmission referred to in Article 37-A, subsection I of the Law shall be considered carried out.

With the electronic transmission referred to in the first paragraph of this rule, it shall no longer be necessary for customs brokers, customs agencies, or customs attorneys to physically present Model M1.1. Customs Declaration, Model M1.6. Consolidated Notice Format, contained in Annex 1, the consolidated customs declaration, or the Part II Customs Declaration.

Law 20, 36, 36-A, 37, 37-A, 43, Regulation 34, 42, 64, RGCE 1.2.1., 1.9.11., 3.1.21., 3.1.31., Annex 1

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 163

Rectification of the quantity of goods in Part II Customs Declarations

3.1.23. For the purposes of Article 89 of the Law and 137 of the Regulation, regarding the import of bulk goods of the same species referred to in Rule 3.1.21. and which are cleared in accordance with the cited rule, the quantity of goods declared in the customs declaration may vary by a difference of up to 2% of the quantities registered by authorized weighing or measurement systems or, where applicable, by equivalent documents from the supplier. If at the time of making the corresponding adjustments a difference greater than 2% above or below the quantities declared in the import customs declaration is determined, compared with those registered in the cited systems or in the equivalent document from the supplier, a rectification customs declaration must be presented recording the corresponding identifier key in accordance with Appendix 8, contained in Annex 22, within ten days following the presentation of the last Part II or simple copy of the import customs declaration, as applicable, with which the total quantity of goods manifested therein is cleared, declaring the quantities actually imported and paying the corresponding contributions, with the updates and surcharges calculated in terms of Articles 17-A and 21 of the CFF.

In the case of minerals, a certificate of weight or volume thereof must accompany the customs declaration.

Law 2, 36, 89, CFF 17-A, 21, Regulation 137, RGCE 3.1.21., Annex 22

Consolidation of cargo in different customs declarations