Regulatory Alerts2024-12-30 | DOF 5746326Added
General Rules of Foreign Trade for 2025 and Annex 13
The Tax Administration Service establishes the General Rules of Foreign Trade for 2025, which consolidate general provisions applicable to foreign and customs trade to facilitate taxpayer compliance. The document organizes regulations into seven titles covering general provisions, goods entry and control, customs clearance, customs regimes, contributions, post-clearance acts, and the Integral Certification Scheme. It also includes a comprehensive glossary defining acronyms for authorities and trade agreements, as well as specific legal definitions required for the application of customs laws.
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