General Rules of Foreign Trade for 2025 and Annex 13

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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:

1. 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.

2. 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.

3. 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.

4. 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.

5. 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.

6. Acts Subsequent to Clearance. Chapter 6.1. Rectification of Customs Declarations. Chapter 6.2. Supplementary Declarations. Chapter 6.3. Origin Verification Procedures.

7. 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:

1. 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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2. 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.

3. AGAFF. General Administration of Federal Fiscal Audit. a) ADAFF. Decentralized Administration of Federal Fiscal Audit of AGAFF.

4. AGCTI. General Administration of Communications and Information Technologies. a) ACSMC. Central Administration of Security, Monitoring and Control of AGCTI.

5. AGJ. General Legal Administration. a) ACNCE. Central Administration of Foreign Trade Normativity of AGJ. b) ADJ. Decentralized Legal Administration of AGJ.

6. AGSC. General Administration of Taxpayer Services. a) ADSC. Decentralized Administration of Taxpayer Services of AGSC.

II. ACRONYMS:

1. AAEJ. Agreement for the Strengthening of the Economic Partnership between the United Mexican States and Japan.
2. ACC. Commercial Continuity Agreement between the United Mexican States and the United Kingdom of Great Britain and Northern Ireland.
3. ACE No.66. Economic Complementation Agreement No. 66 entered into between the United Mexican States and the Plurinational State of Bolivia.
4. EFTA. European Free Trade Association.
5. AICP. Commercial Integration Agreement between the United Mexican States and the Republic of Peru.
6. ALADI. Latin American Integration Association.
7. BANJERCITO. National Bank of the Army, Air Force and Navy, S.N.C.
8. CAAT. Harmonized Alphanumeric Code of the Carrier (from the Register of Shipping Companies).
9. CBP. (Customs and Border Protection), United States Customs and Border Protection Agency.
10. CFDI. Digital Fiscal Receipt via Internet.
11. CFF. Federal Tax Code.
12. 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.
13. COFEPRIS. Federal Commission for the Protection against Health Risks.
14. CPF. Federal Penal Code.
15. CTPAT. (Customs Trade Partnership Against Terrorism). Customs Community Commercial Partnership Against Terrorism, granted by CBP.
16. CURP. Unique Population Registry Key.
17. DOF. Official Gazette of the Federation.
18. DODA. Document for Customs Clearance Operations.
19. DTA. Customs processing fee.

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20. 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).
21. FGJE. General Attorney's Office of Justice of the States.
22. FGR. Attorney General's Office of the Republic.
23. IEPS. Special tax on production and services.
24. IGI. General import tax.
25. IMSS. Mexican Institute of Social Security.
26. INM. National Institute of Migration.
27. INDEP. Institute to Return to the People What Was Stolen.
28. ISAN. Tax on new automobiles.
29. ISR. Income tax.
30. IVA. Value added tax.
31. LCE. Foreign Trade Law.
32. LFD. Federal Law of Rights.
33. LFDC. Federal Law of Taxpayer Rights.
34. LFPIORPI. Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin.
35. LFT. Federal Labor Law.
36. LGTOC. General Law of Credit Instruments and Operations.
37. LIGIE. Law of General Import and Export Taxes.
38. MULTI-IEPS. Multiple informative declaration of the special tax on production and services.
39. NIV. Vehicle Identification Number.
40. NOM. Official Mexican Standards.
41. NICO. Commercial identification number(s).
42. WCO. World Customs Organization.
43. PAAP. Additional Protocol to the Framework Agreement of the Pacific Alliance.
44. PAMA. Administrative Procedure in Customs Matters.
45. PEPS. First In First Out.
46. PRODECON. Taxpayer Defense Procuratorate.
47. PROFEPA. Federal Attorney's Office for Environmental Protection.
48. PROSEC. Sectoral Promotion Programs.
49. RFC. Federal Taxpayer Registry.
50. RGCE. General Rules of Foreign Trade.
51. RMF. Fiscal Miscellany Resolution.
52. SAAI. Integrated Automated Customs System.
53. SADER. Secretariat of Agriculture and Rural Development.
54. SAT. Tax Administration Service.
55. 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)].
56. SICT. Secretariat of Infrastructure, Communications and Transport.

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57. SE. Secretariat of Economy.
58. SEA. Electronic Customs System.
59. SECIIT. Electronic Inventory Control System for Temporary Imports.
60. SEDENA. Secretariat of National Defense.
61. SEGOB. Secretariat of the Interior.
62. SEMARNAT. Secretariat of Environment and Natural Resources.
63. SENER. Secretariat of Energy.
64. SEP. Secretariat of Public Education.
65. SEPOMEX. Mexican Postal Service.
66. SFP. Secretariat of Public Function.
67. SHCP. Secretariat of Treasury and Public Credit.
68. 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).
69. SRE. Secretariat of Foreign Relations.
70. SOIA. Integrated Customs Operation System.
71. 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).
72. TESOFE. Federal Treasury.
73. TIGIE. Tariff of the Law of General Import and Export Taxes.
74. TIPAT. Comprehensive and Progressive Agreement for Trans-Pacific Partnership.
75. TLCAELC. Free Trade Agreement between the United Mexican States and the States of the European Free Trade Association.
76. TLCC. Free Trade Agreement between the United Mexican States and the Republic of Colombia.
77. TLCCA. Free Trade Agreement between the United Mexican States and the Republics of Costa Rica, El Salvador, Guatemala, Honduras and Nicaragua.
78. TLCCH. Free Trade Agreement between the Republic of Chile and the United Mexican States.
79. TLCI. Free Trade Agreement between the United Mexican States and the State of Israel.
80. TLCP. Free Trade Agreement between the United Mexican States and the Republic of Panama.
81. TLCU. Free Trade Agreement between the United Mexican States and the Oriental Republic of Uruguay.
82. T-MEC. Agreement between the United Mexican States, the United States of America and Canada.

III. DEFINITIONS:

1. 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.
2. Community. European Community.
3. Council. The Tariff Classification Council referred to in article 48 of the Law.
4. Registered Public Accountant. Public accountant registered with SAT, in accordance with article 52 of the CFF.
5. 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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6. 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.
7. 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.
8. Origin Declaration. Origin declaration in accordance with the AAEJ.
9. Invoice Declaration. Invoice declaration in accordance with Annex III of the Decision, Annex I of the TLCAELC and the ACC.
10. 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.
11. Used Vehicles Decree. Decree regulating the definitive import of used vehicles, published in the DOF on November 4,
13. 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.
14. Days. Business days in accordance with article 12 of the CFF and the RMF.
15. Equivalent document. The fiscal document referred to in article 2, fraction XVIII of the Law.
16. e-document. Number(s) of acknowledgment issued by the Digital Window corresponding to a digital document.
17. 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.
18. 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.
19. 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.
20. 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.
21. Law. Customs Law.
22. 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.
23. CIITEV Module. Import and Temporary Entry Control Module for Vehicles.
24. 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.
25. 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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25. 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.
26. IMMEX Program. Program authorized under the IMMEX Decree.
27. 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.
28. Regulation. Regulations of the Customs Law.
29. 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.
30. 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.
31. 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.
32. 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.
33. 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.
34. Reexportation. Return to foreign country of temporarily imported goods under an ATA Carnet, in terms of Chapter 3.6., of the RGCE.
35. Reimportation. Return to national territory of temporarily exported goods under an ATA Carnet, in terms of Chapter 3.6., of the RGCE.
36. United Kingdom. United Kingdom of Great Britain and Northern Ireland.
37. 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.
38. 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.
39. 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.
40. 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:

1. 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.

2. 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.

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.

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.

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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.

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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.

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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.

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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

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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

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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.

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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.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 53

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:

1. The goods are returned in the same condition in which they were temporarily imported, in accordance with rule 17., of the T-MEC Resolution.
2. 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.
3. The goods are originating in accordance with the T-MEC and rule 18., of the T-MEC Resolution is complied with.
4. 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.
5. 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.
6. It concerns shrinkage or waste.
7. It concerns containers and trailer boxes.
8. 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.
9. 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.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 55

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:

1. 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.
2. 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.
3. It concerns shrinkage or waste.
4. The goods are originating in accordance with the Decision, the TLCAELC or the ACC, and rule 1.6.16. is complied with.
5. 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.

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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.

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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.

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.

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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:

1. Available contact information.

2. Available information on frequent traveler and benefits (e.g. Free tickets, category changes, etc.).

3. 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).

4. Passenger travel status (includes confirmations and passenger registration).

5. Ticketing information.

6. Baggage information sent through the reservation system.

7. Reserved seat information.

8. 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.

9. Any advance passenger information collected Advance Passenger Information (API).

10. 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:

1. Full name.

2. Date of birth.

3. Gender/Sex.

4. 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:

1. 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).

2. Number, when stated.

3. Issuing country.

4. Expiration date, when stated.

c) Of the flight:

1. Country and origin airport code.

2. Airline code and flight number.

3. Date and time of departure.

4. Country and destination airport code.

5. 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:

1. 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,

2. 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

3. 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:

1. When due to force majeure, the aircraft lands at a Mexican airport different from the one transmitted in time and form.

2. 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.

3. When due to failures in the electronic system, the information transmitted by the airline companies is not received.

4. 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

5. 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

6. 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.

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 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:

1. Transmitter (CAAT, user, and password).
2. Master Air Waybill number.
3. Place of origin.
4. Place of destination.
5. Name and address (street and number, city, and country) of the Shipper.
6. Name and address (street and number, city, and country) of the Consignee.
7. Scheduled place of departure.
8. Scheduled date and time of departure.
9. Scheduled place of arrival.
10. Scheduled date and time of arrival.
11. Type of movement (import, export, or transshipment).
12. Origin currency.
13. 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:

1. Transmitter (CAAT, user, and password).
2. Manifest number.
3. Flight number.
4. Place of loading.
5. Date and Time of loading.
6. Scheduled place of arrival.
7. Scheduled date and time of arrival.
8. Type of Cargo (bulk, containerized).
9. 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.
10. Total number of pieces.
11. Total weight of the cargo.
12. 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:
8. Carrier key.
9. Country of origin.
10. 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:

1. Carrier key.
2. Country of origin.
3. Train identification number.
4. Entry/exit place.
5. Estimated date and time of arrival.
6. Railway equipment data: initials, number, type, and status (whether it is empty or loaded).
7. Transport document numbers.
8. 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:

1. Item sequence number.
2. Product description.
3. Number of pieces.
4. Gross weight.
5. Net weight.
6. 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):
4. Codes: descriptive, alphabetic, and numeric.
5. Type.
6. 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:
10. Quantity.
11. Description.
12. Gross weight.
13. Unit of measurement of weight.
14. Packaging code.
15. Subheading in accordance with the TIGIE (harmonized code), if available.
16. Identification numbers and brand (when these exist).
17. NIV number, in the case of vehicles.
18. 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:
4. When it concerns bulk goods of the same species established in rule 3.1.21., fraction II, subsection d).
5. Operations of goods not transported in containers carried out by the automotive industry, terminal or manufacturing of motor vehicles, and dealers of new vehicles.
6. Operations of metal sheets and tubes and wire in rolls, provided it is uniform and homogeneous cargo.
7. In the case of loose cargo that is not presented in containers, such as boxes, bags, sacks, and barrels.
8. Goods transported by rail ferry.
9. In the case of empty containers.
10. 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:
11. 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.
12. 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:

1. Bulk goods of the same species established in rule 3.1.21., fraction II, subsection d).
2. Goods not transported in containers carried out by the automotive industry, terminal or manufacturing of motor vehicles, and dealers of new vehicles.
3. Metal sheets and tubes and wire in rolls, provided it is uniform and homogeneous cargo.
4. Loose cargo that is not presented in containers, such as boxes, bags, sacks, and barrels.
5. Goods transported by rail ferry.
6. 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:

1. 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.

2. 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.

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

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.

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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.

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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

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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.

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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.

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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:

1. 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.

2. 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.

3. 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.

4. 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:

1. 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).
2. 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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3. 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.

4. Total amount for the provision of services, considering the fees in effect and the period of service provision.

5. 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.

6. 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:

1. 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.
2. 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.
3. The reduction of expenses of the amounts corresponding to the work against the revenues, specifying partial reductions and pending balances.
4. 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:

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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

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 129

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:

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 131

1. 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%.

2. 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%.

3. 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.

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

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:

1. 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.

2. Up to 1% regarding the tariff fraction and NICO: 2711.12.01 00 (in gaseous state) and 2711.21.01 00.

3. 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.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 133

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.

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.

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.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 135 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

1. 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.
2. 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.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 143

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.

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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:

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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:

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 147

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:

1. 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.

2. 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.

3. 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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154 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024

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:

1. 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.
2. 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.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 155

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.

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

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.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 157

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

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

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

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 159 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:

1. 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;

2. 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;

3. 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

4. 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:

1. 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.

2. 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.

3. 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.

4. 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

3.1.24. For the purposes of Article 42 of the Regulation, the customs broker, customs agency, customs attorney, or accredited legal representative, must present the goods for clearance to the automated selection mechanism through the technological device if it concerns the customs offices or customs sections indicated in Annex 3, or from Model M1.7. Customs Clearance Operation Document (DODA), contained in Annex 1, or from customs declarations or consolidated notices integrated in terms of Rules 2.4.12. and 3.1.33., subsection II.

In those operations where the technological device does not need to be presented, and Model M1.7. Customs Clearance Operation Document (DODA), contained in Annex 1, is not presented, Model M1.11. Document List must be presented, the printouts of Model M1.5. Simplified Customs Declaration Form or printouts of Model M1.6. Consolidated Notice Format, contained in Annex 1, and the goods, to the automated selection module for their clearance.

Regarding operations processed simultaneously by a customs broker, customs agency, customs attorney, or accredited legal representative, they must present to the automated selection module, together with the printouts of Model M1.5. Simplified Customs Declaration Form or M1.6. Consolidated Notice Format, contained in Annex 1 and the goods, the format referred to in the preceding paragraph.

In the case of internal transit operations, the clearance or exit customs office, as applicable, must be the same for the goods transported in the same vehicle.

Regarding export internal transit operations, the format referred to in the second paragraph of this rule must be presented both at the clearance customs office at the beginning of the transit and at the exit customs office.

When, due to customs inspection, verification of goods in transport, or the exercise of verification powers, the customs authority detects excess or undeclared goods, or non-compliance with applicable legal provisions, and the commission of the offense cannot be individualized, the customs broker, customs agency, customs attorney, or accredited legal representative, who has processed the customs declaration or the consolidated notice in the case of operations with consolidated customs declaration, shall be responsible for the offenses committed.

The provisions in this rule shall not apply to operations carried out in accordance with what is established in Rules 3.1.21., subsection III, subsection b) and 3.1.22.

Regarding definitive imports, consolidated customs declarations cannot be carried out, in accordance with what is established in Articles 37 and 37-A of the Law.

Law 36, 36-A, 37, 37-A, 40, 43, 125, Regulation 42, RGCE 1.2.1., 2.4.12., 3.1.21., 3.1.22., 3.1.33., Annex 1

164 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 Consolidated customs declaration with relationship of CFDI or equivalent documents 3.1.25. For the purposes of articles 37, 37-A and 43 of the Law, the customs clearance of goods may be promoted through a consolidated customs declaration, with the presentation of a relationship indicating the CFDI or equivalent documents that cover the corresponding goods, provided that they comply with the following: I. Transmit the relationship of the CFDI or equivalent documents in accordance with rule 1.9.17., for each shipment that makes up the consolidated customs declaration. II. Present the consolidated notice to the automated selection mechanism complying with the requirements set forth in rule 3.1.32, without it being necessary to attach the relationship of the CFDI or equivalent documents. III. The SAAI will generate the validation code for the consolidated customs declarations or notices that cover the temporary import of goods carried out by companies with the IMMEX Program, to validate the IMMEX Program and, if applicable, the authorized tariff fractions, as well as the authorization to apply Rule 8th, must be valid at the time of validation of the customs declaration before the SAAI. In the case of customs declarations for definitive import and for the removal of goods from fiscal warehouses for definitive import, the SAAI will generate the validation code regarding the validity of quotas, provided that this is valid on the date of payment of the corresponding customs declaration. IV. To carry out the validation referred to in the preceding fraction, the following shall apply: a) The IMMEX Program must be valid at the time of opening the consolidated customs declaration. b) When it concerns goods referred to in Annexes I and II of the IMMEX Decree, the tariff fractions must be valid at the time the goods are presented to the automated selection module. c) The authorization to apply Rule 8th must be valid at the time of validation of the closing of the consolidated customs declaration before the SAAI. V. When it concerns the temporary import of the goods indicated in sectors 10 Footwear, 11 Textile and apparel, 14 Steelmaking and 15 Steel products of fraction I of Annex 10, as well as in sectors 8 Iron ores and their concentrates, 9 Gold, silver and copper, 14 Iron and steel and 15 Aluminum of fraction II of said Annex, companies with the IMMEX Program may carry out customs clearance through a consolidated customs declaration when: a) They prove with their inventory control that the temporarily imported goods were returned or definitively imported within their period of stay in accordance with the IMMEX Decree, and b) They have an IMMEX Program that has been active for at least twelve months, or have carried out foreign trade operations during the immediately preceding fiscal year. VI. When companies do not fall under the circumstances indicated in the preceding fraction, they may comply with the following: a) Be up to date in the fulfillment of their tax obligations in terms of article 32-D of the CFF, and b) Comply with any of the following conditions:

1. Be registered in the registry under the enterprise certification scheme.
2. Have at least one hundred employees registered with the IMSS.
3. Be a supplier of inputs linked to the operation of maquila or manufacturing of any company with registration in the enterprise certification scheme, IVA and IEPS modality, category AAA or of the automotive industry, final or manufacturing of vehicles for road transport with authorization referred to in rule 4.5.30.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 165 4. Belong to the same group formed by companies that have registration in the enterprise certification scheme, IVA and IEPS modality, category AAA. Law 35, 36-A, 37, 37-A, 43, CFF 32-D, IMMEX Decree Annex I-II, Regulation, 42, RGCE 1.3.3., 1.9.17., 3.1.32., 4.5.30., 7.1.1., 7.1.2., 7.1.3., 7.1.4., Annex 10 Importation at various times of disassembled or unassembled goods 3.1.26. For the purposes of article 2nd, fraction I of the LIGIE, which contains general rule 2, subsection a), goods disassembled or not yet assembled, classified tariff-wise as a whole, may be imported at various times and through different customs offices, for which the interested party must transmit a notice, in accordance with form 139/LA Notice to import at various times disassembled or unassembled goods, contained in Annex 2. When the importation of the goods described in this rule is carried out through a single customs declaration and in the same operation, or when the importation is carried out in accordance with rules 3.1.21., fraction II, subsection b) and 4.6.10., fraction III, subsection b), it will not be necessary to transmit the aforementioned notice. Law 35, 36, 36-A, 37, 37-A, LIGIE 2, RGCE 1.2.2., 3.1.21., 4.6.10., Annex 2 Moment when goods are considered presented in exports 3.1.27. For the purposes of article 56, fraction II of the Law, the presentation of goods before the customs authority will be understood to take place when they are presented in the technological device or electronic medium in question, or the customs export document before the automated selection mechanism of the clearance customs office and said mechanism is activated. Law 43, 56, Regulation 64 Temporary operations and return of containers for agricultural products 3.1.28. For the purposes of articles 106, fraction II, subsection b) and 116, fraction II, subsection a) of the Law, exporters of agricultural products shall be subject to the following: I. They may temporarily import empty containers and temporarily export the containers they use for the export of their products, through the presentation of form B3 Notice of temporary import or export and return of containers, contained in Annex 1, in accordance with the following: a) In the case of the introduction or extraction of containers from national territory, the form referred to in the first paragraph of this fraction must be presented in triplicate before the entry customs office, at the time of entry or exit of the same from national territory for validation by the customs office. For the purposes of the preceding paragraph, it will not be necessary to attach the CFDI or equivalent document, nor the document that covers the origin of the containers at the time of temporary import or export. b) The return of the containers must be carried out within the period of stay established in the cited articles, for which they must present before the entry or exit customs office, the form referred to in the first paragraph of this fraction, for validation by the customs office. c) Those who carry out the temporary import or export of containers referred to in the first paragraph of this fraction, must keep the copy of the document that covers their legal stay and provide it to the customs authorities when requested, as well as the copy of the documents that cover their return. d) In case of error in the information recorded in form B3 Notice of temporary import or export and return of containers, contained in Annex 1, they will have a period of five days to make the rectification, for which they must present before the customs office where the operation subject to rectification was processed, the form referred to in the first paragraph of this rule, duly filled out, for validation.

166 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 In the case that the temporarily exported containers do not return within the period established in article 116, fraction II, subsection a) of the Law, they will be considered definitively exported. II. In the case of the introduction of empty containers for the export of agricultural products, they may request extraordinary service in accordance with rule 2.1.1. Law 106, 116, RGCE 1.2.1., 2.1.1., Annexes 1 and 4 Use of exclusive customs (Annex 21) 3.1.29. For the purposes of article 144, fraction I, second paragraph of the Law, the exclusive customs through which the clearance of certain goods may be carried out are those contained in Annex 21. The foregoing will not be applicable when it concerns foreign trade operations carried out by the Army, the Air Force, the Mexican Navy, fire corps or associations, the SEGOB and the States, federal, state or municipal authorities and their decentralized bodies in charge of public security, FGR, FGJE, SAT or by the ANAM, for their exclusive use in the exercise of their national defense and public security functions. For the purposes of rule 3.5.1., fraction II, in relation to the Decree on used vehicles, in the case of the definitive import of vehicles whose serial number or model year has an age equal to or greater than thirty years prior to the current one, in accordance with Annex 2.2.1., numeral 11, fraction III of the Agreement by which the Ministry of Economy issues Rules and general criteria in foreign trade matters, published in the DOF on May 9, 2022 and its subsequent modifications, said operations may be carried out by the customs contained in Annex 21, fraction III, subsection b), as well as by the customs of the Mexico City International Airport, Felipe Ángeles International Airport, Cancun, Mexico and Progreso. Law 10, 35, 144, Decree on used vehicles, Agreement by which the Ministry of Economy issues Rules and general criteria in foreign trade matters 2.2.1., Regulation 9, 12, RGCE 3.5.1., Annex 21 Use of FAST lanes in customs located on the northern border for exports provided they meet various requirements 3.1.30. For the purposes of articles 102 and 113 of the Law, exporters registered with the U.S. Customs and Border Protection Office and who use the services of carriers and drivers registered in the FAST program may carry out customs clearance of goods for export, using the exclusive FAST lanes, provided that the drivers of the vehicles present before the automated selection module the credential that proves they are registered in the FAST program for drivers of the U.S. Customs and Border Protection Office. Law 35, 100-A, 102, 113 Procedure for the presentation of documents in the customs clearance of goods 3.1.31. For the purposes of articles 1st, 35, 36, 36-A, 37, 37-A and 90 of the Law, the documents that must be presented along with the goods for their clearance, to prove compliance with non-tariff regulations and restrictions, and of the other obligations established in the Law for each customs regime and by the other regulations that regulate the entry and exit of goods from national territory, must be complied with in accordance with the legal norms issued for this purpose by the competent authorities, in electronic form or by sending them digitally to the SEA through the Digital Window, except for the document that expresses the value of the goods in accordance with rule 3.1.8. The customs broker, customs agency or customs attorney, importer or exporter, must declare the e-document in the respective customs declaration, in the identifier block with the key corresponding in accordance with appendix 8, contained in Annex 22, without attaching the document in question to the customs declaration, unless otherwise provided.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 167 To activate the automated selection mechanism, in accordance with article 43, first paragraph of the Law, the documentation will be understood as attached to the customs declaration, and presented before the customs authority, when in the same the e-documents generated in terms of this rule are declared and transmitted. The customs authority at any time may require the taxpayer, the joint liable parties and third parties related to them to exhibit for comparison the originals of the documentation referred to in the applicable legal provisions. Those documents that contain a manifestation or declaration, under protest of telling the truth, must be transmitted by the person responsible for said manifestation or by the customs broker, customs agency, customs attorney, importer or exporter who will carry out the clearance of the goods with their e.firma or active and valid digital signature, provided that the digitized document contains the autograph signature of the person responsible for said manifestation. In the case of documents that according to the applicable legal provisions must be attached in original, they will be transmitted in accordance with the first paragraph of this rule, in the case of customs recognition or the exercise of verification powers, they must present the original before the customs authority for safekeeping or for comparison. When the applicable legal provisions establish the obligation to attach any customs declaration, it will not be necessary to attach it, provided that the number of the customs declaration is indicated in the corresponding field. What is stated in this rule will also be applicable in the case of operations processed through rectification and complementary customs declarations, in accordance with the applicable legal provisions. For the purposes of complying with the obligation referred to in article 36-A, fraction I, subsection b) of the Law, the transport document available must be digitized, which may be any of the following documents: bill of lading, packing list or air waybill, among others, in terms of this rule. Law 1, 6, 35, 36, 36-A, 37, 37-A, 40, 43, 53, 90, Regulation 64, RGCE 3.1.8., Annex 22, RMF 2.7.7.1.1., 2.7.7.1.2. Customs clearance with consolidated customs declaration 3.1.32. For the purposes of articles 37 and 37-A of the Law, those who opt to promote the customs clearance of goods through a consolidated customs declaration must present before the automated selection mechanism the consolidated notice in a technological device, model M1.7. Document for Customs Clearance Operation (DODA), contained in Annex 1 or electronic medium, with the following data: I. Name or corporate name and the RFC key of the person promoting the clearance. II. Data of the vehicle transporting the goods, in this field the container number, rail equipment number or economic number of the vehicle must be declared; as well as the type of container, rail equipment or type of road transport vehicle in accordance with appendix 10, contained in Annex 22. III. Number of identification of the locks. IV. The e-documents that prove compliance with non-tariff regulations and restrictions. V. The number of the value acknowledgment derived from the transmission carried out by the customs broker, customs attorney, customs agency, importer or exporter. VI. License number of the customs broker or authorization of the customs attorney or customs agency, of the importer or exporter, as well as their name and valid e.firma. VII. When according to legal provisions the printing of model M1.6. Consolidated Notice Format, contained in Annex 1, must be provided, it must contain the barcode in accordance with appendix 17, contained in Annex 22. VIII. 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., and 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 RMF, which must correspond to the transfer of the goods presented for clearance.

168 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 With the presentation of the printing of model M1.6. Consolidated Notice Format, contained in Annex 1, before the automated selection mechanism, it will be understood that the document referred to in article 37-A, fractions I and II of the Law is presented. In the case of operations presented in accordance with rules 2.4.12., 3.1.22. and 3.1.33., it will not be necessary to present the printing of model M1.6. Consolidated Notice Format, contained in Annex 1, provided that the transmission referred to in said rules is carried out. The weekly consolidated customs declaration must be presented in the week following the one in which the operations were carried out, and will cover from Monday to Friday, indicating the numbers of the value acknowledgments and the corresponding e-documents with the transmissions carried out in accordance with rules 1.9.17. and 3.1.31. The presentation referred to in the preceding paragraph will be understood to have been carried out once the customs declarations have been validated by the SAAI and paid, so that the automated selection mechanism will be considered activated, without it being necessary to present it physically before the customs office. Law 35, 36, 37, 37-A, 43, 59-A, Regulation 42, 64, RGCE 1.2.1., 1.9.17., 2.4.12., 3.1.22., 3.1.31., 3.1.33., 4.6.14., Annexes 1 and 22, 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. Clearance of goods without presentation of customs declaration, notice prints or simple copies 3.1.33. For the purposes of articles 36, first paragraph, 36-A, penultimate paragraph, 37-A, fraction II, 43 of the Law and 64 of the Regulation, the activation of the automated selection mechanism for the clearance of goods will be carried out in electronic medium without it being required to present model M1.11. Relationship of documents, the printing of model M1.1. Customs Declaration, the printing of model M1.5. Simplified Form of the Customs Declaration, the printing of model M1.6. Consolidated Notice Format, contained in Annex 1, the Customs Declaration Part II or simple copy referred to in rule 3.1.21., complying with the following: I. Transmit to the SEA the electronic document that indicates the following data: a) Number of customs declaration, type of operation, customs key, customs clearance section, license or authorization of the customs broker, customs attorney, customs agency or accredited legal representative, as applicable. b) The barcode, customs declarations, parts II and simple copy, as well as consolidated ones, in accordance with appendix 17, contained in Annex 22, in accordance with the operation in question. c) Economic number of the box or container and license plates. d) The CAAT in accordance with rule 2.4.5. e) The others indicated in the Guidelines with technological specifications to carry out the customs clearance of goods with technological device or with Document for Customs Clearance Operation issued by the ANAM, which may be consulted in the ANAM Portal. f) Quantity of the goods in unit of commercialization measure that is cleared. g) 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 the subjects referred to in rule 2.7.7.1.5. of the same resolution. The transmission will be carried out through the capture of the data declared by the accredited legal representative, the customs broker, customs agency, or customs attorney in the SAT Portal, in which the model M1.7. Document for Customs Clearance Operation (DODA), contained in Annex 1, with the two-dimensional QR (Quick Response Code) barcode, which contains the reference acknowledgment issued by the SEA called integration number, will be obtained as a control means.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 169

Likewise, the transmission of the electronic document may be carried out using a file with the format and requirements indicated in the Guidelines with the technological specifications to carry out the customs clearance of goods with a technological device or with the Document of Operation for Customs Clearance, which may be consulted on the SAT Portal; in this case, the accredited legal representative, customs broker, customs agency, or customs attorney, who will carry out the customs clearance of the goods, must generate the M1.7 model. Document of operation for customs clearance. (DODA), contained in Annex 1, in which the two-dimensional QR (Quick Response Code) barcode will be recorded.

Once the information has been transmitted, the integration number will be received.

In the case of consolidated entries, the electronic document referred to in this subsection is the consolidated notice, which will be presented in accordance with subsection IV of this rule.

II. In the case of cargo consolidation referred to in Article 42 of the Regulations, the information of the entries that make up the operation must be sent in a single transmission, so the system will generate a single format, which will be presented printed before the automated selection mechanism for its modulation.

III. In the case of the operations established in rule 3.1.21., a transmission must be carried out for each shipment, so, in all shipments, including that transported by the first vehicle, van, or tanker truck, it must be presented with the printout of the M1.7 model. Document of operation for customs clearance. (DODA), contained in Annex 1, before the automated selection mechanism for its modulation and will be subject to the applicable provisions to the operation in question.

IV. For the purposes of this rule, the M1.7 model will be presented before the customs office of clearance. Document of operation for customs clearance. (DODA), contained in Annex 1, with the two-dimensional QR (Quick Response Code) barcode, with the goods, and the automated selection mechanism will be activated, so that whenever the aforementioned document is presented, it will not be necessary to present the M1.11 model. List of documents, printout of the M1.1 model. Entry, the printout of the M1.5 model. Simplified Entry Form, the printout of the M1.6 model. Consolidated Notice Format, contained in Annex 1, the Entry Part II or the simple copy referred to in rule 3.1.21.

In the case of imports, to cover the transfer of the goods from their entry into national territory until their arrival at the destination point, it will be necessary to accompany the shipment with the printout of the M1.7 model. Document of operation for customs clearance. (DODA), contained in Annex 1.

The provisions of this rule may be carried out to the extent that the computer systems in each customs office in the country are enabled, which ANAM will make known through the ANAM Portal.

Law 36, 36-A, 37, 37-A, 43, Regulations 42, 64, RGCE 1.2.1., 2.4.5., 3.1.21., Annexes 1 and 22, 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.

Advance clearance for the importation by air of goods transported by Courier and Package Companies

3.1.34. For the purposes of Articles 35 and 43 of the Law, as well as 38 and 64 of the Regulations, those who import by air goods transported by Courier and Package Companies may carry out the advance clearance of the goods in accordance with what is established in the Operational Guidelines for Advance Clearance, which ANAM will issue for such purposes, which will be made known on the ANAM Portal.

The customs broker, customs agency, customs attorney, or accredited legal representative, who carries out the importation referred to in the previous paragraph, must comply with the following:

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

I. Prior to the arrival of the goods in national territory, they must prepare, validate, and pay the entry or entries that cover the goods transported in a single vehicle, in accordance with the applicable regulations and recording the keys that correspond in accordance with appendices 2 and 8, contained in Annex 22.

For these purposes, the corresponding transport document must have been transmitted previously, in accordance with what is established in rules 1.9.10. and 1.9.15.

II. They must electronically activate the automated selection mechanism once the goods are within the vehicle in which they will be cleared.

The activation must be carried out on the same day that the goods are to leave the supervised facility, considering the customs office schedule established in Annex 4.

Once the result of the activation of the automated selection mechanism is obtained, the goods and their means of transport must be directed to the corresponding area, depending on said result.

Once the result of the activation of the automated selection mechanism is known, the goods cannot be examined by the person carrying out the customs clearance of the same.

This procedure will be carried out under the responsibility of the importer, customs broker, customs agency, or customs attorney.

Goods that, in accordance with the applicable regulations, cannot be imported through Courier and Package Companies, as well as goods of difficult identification, due to their presentation in the form of powders, liquids, or pharmaceutical forms, such as: pills, troches, tablets, granules, tablets, capsules, and dragées, which require physical or chemical analysis, or both, to know their composition, nature, origin, and other necessary characteristics to determine their tariff classification, regardless of the quantity and value consigned, cannot be imported in accordance with this rule.

Law 35, 40, 43, Regulations 38, 64, RGCE 1.9.10., 1.9.15., 3.7.5., Annexes 4 and 22

Advance clearance for importation by sea

3.1.35. For the purposes of Articles 35 and 43 of the Law and 64 of the Regulations, those who carry out the importation of goods by sea may carry out the advance clearance of the goods in accordance with what is established in the Operational Guidelines for Advance Clearance, which ANAM will issue for such purposes, which will be made known on the ANAM Portal.

The accredited legal representative, customs broker, customs agency, or customs attorney who carries out the importation referred to in the previous paragraph, must comply with the following:

I. Prior to the arrival of the goods in national territory, the entry or entries that cover the goods transported in a single vehicle must be prepared, validated, and paid, in accordance with the applicable regulations and recording the keys that correspond in accordance with appendices 2 and 8, contained in Annex 22.

For these purposes, the corresponding transport document must have been transmitted previously in accordance with what is established in rules 1.9.8. and 1.9.9.

II. The automated selection mechanism must be electronically activated once the goods have arrived in national territory.

The activation must be carried out on the same day of its unloading or at the latest on the next business day, depending on the hour of unloading of the ship considering the customs office schedule established in Annex 4.

The goods subject to this procedure cannot be subject to deconsolidation, nor transfers between supervised facilities, nor be examined in terms of Article 42 of the Law.

Once the result of the activation of the automated selection mechanism is obtained, the exit of the goods from the supervised facility must be requested, so that the goods and their means of transport are directed to the corresponding area, depending on said result.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 171

This procedure will be carried out under the responsibility of the importer, customs broker, customs agency, or customs attorney. Once the result of the activation of the automated selection mechanism is known, the goods cannot be examined by the person carrying out the customs clearance of the same.

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, and dragées, which require physical or chemical analysis, or both, to know their composition, nature, origin, and other necessary characteristics to determine their tariff classification, regardless of the quantity and value consigned, cannot be imported under this procedure.

Law 35, 40, 42, 43, Regulations 64, RGCE 1.9.8., 1.9.9., Annexes 4 and 22

Authorization to be a Customs Appraiser

3.1.36. For the purposes of Article 174 of the Law, applicants to obtain the authorization of Customs Appraiser may present their application, in accordance with the procedure sheet 53/LA Authorization and extension of customs appraiser, contained in Annex 2.

Law 144, 174, RGCE 1.2.2., Annex 2

Digitalization of vehicle documents

3.1.37. For the purposes of Article 36-A, subsection I, items a) and d) of the Law, in relation to Article 6 of the Decree on used vehicles, in the definitive importation of used vehicles both to the border fringe or region, as well as to the interior of the country, the corresponding equivalent document must be attached to the entry, the vehicle history issued by companies registered as providers of used vehicle backgrounds, in accordance with rule 3.5.12., the title of ownership of the vehicle in the name of the importer or endorsed in favor of the same, and the document that demonstrates the export of the country from which the vehicle proceeds; in the case of vehicles that proceed from the United States of America, the equivalent document and the title of ownership referred to, must contain the seal of the customs authority of said country, which certifies the legal export of the vehicle.

Law 2, 36-A, 59-A, 137 bis 1, 137 bis 2, 137 bis 3, 137 bis 4, 137 bis 5, 137 bis 6, 137 bis 7, 137 bis 8, 137 bis 9, 184, 185, Decree on used vehicles 6, RGCE 3.1.8., 3.5.12.

Transmission of information contained in the CFDI

3.1.38. For the purposes of Articles 36 and 36-A, subsection II, item a) of the Law, those who export goods definitively with the entry key A1, from appendix 2, contained in Annex 22 and the same are subject to alienation in terms of Article 14 of the CFF, must transmit the electronic file of the CFDI and record in the corresponding field of the entry, the fiscal folio numbers of the CFDIs.

In the CFDI issued in accordance with Articles 29 and 29-A of the CFF, to which this rule refers, the data contained in the complement that SAT will publish on its Portal, in terms of rule 2.7.1.19. of the RMF, must be incorporated.

In cases where, in terms of this rule, the CFDI is transmitted with the data referred to in the previous paragraph, except for consolidated entries referred to in rule 1.9.17., it will not be necessary to carry out the transmission of the value acknowledgment referred to in rule 1.9.16.

Law 36, 36-A, 59-A, 89, 102, CFF 14, 17-D, 17-E, 17-F, 17-G, 29, 29-A, RGCE 1.9.16., 1.9.17. Annex 22, RMF 2.7.1.19.

Verification of the number or numbers of fiscal folio of the CFDI

3.1.39. For the purposes of Articles 54 and 81 of the Law, in the cases referred to in rule 3.1.38., exporters, as well as customs brokers, customs agencies, or customs attorneys, when acting on their behalf, when determining the applicable contributions, must verify that the number or numbers of fiscal folio of the CFDI corresponds to that which appears on the SAT Portal.

Law 54, 64, 81, RGCE 3.1.38.

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Customs clearance without modulation

3.1.40. For the purposes of Articles 35, 36, second paragraph, 37 and 37-A of the Law, those who have import, export, return, or transit entries of goods, which had not been modulated in the automated selection mechanism, whose goods had entered, left, or arrived, may request authorization before the corresponding customs office for its modulation in the SAAI, in accordance with the procedure sheet 54/LA Authorization of modulation of entries that had not been modulated in the automated selection mechanism, contained in Annex 2.

This is without prejudice to the other sanctions that may be applicable in case of irregularities.

When the entry modulated in terms of this procedure corresponds to customs recognition, the same will be carried out in a documentary manner.

The provisions of this rule will also be applicable to consolidated entries referred to in Article 37 of the Law and their CFDIs or equivalent documents.

Law 35, 36, 37, 37-A, 150, 176, RGCE 1.2.2., Annex 2

Instruction for filling out the entry (Annex 22)

3.1.41. For the purposes of Articles 2o., subsection XVI, 6o., 36, 36-A, 37, 37-A and 39 of the Law and 6 of the Regulations, the instruction for filling out the entry, contained in Annex 22, is made known.

Law 2o., 6o., 36, 36-A, 37, 37-A, 39, Regulations 6o., RGCE Annex 22

Chapter 3.2. Passengers

Definition of passenger

3.2.1. For the purposes of Articles 50, 88 and 140 of the Law, a passenger is considered any person who introduces foreign trade goods upon their arrival in the country or when transiting from the border fringe or region to the rest of the national territory.

Law 1, 10, 50, 88, 140

Importation of goods by passengers with global rate

3.2.2. For the purposes of Articles 50 and 88 of the Law, passengers on international trips may carry out the importation of goods they bring with them, other than their luggage, without using the services of a customs broker, customs agency, or customs attorney, paying a global rate of 19%, provided that the following rule is met:

I. That the value of the goods, excluding the franchise, does not exceed 3,000 (three thousand) United States dollars or its equivalent in national currency.

In the case of computer equipment, its value added to that of the other goods cannot exceed 4,000 (four thousand) United States dollars or its equivalent in national currency.

Individuals accredited as correspondents for the performance of their journalistic activities in Mexico, may import the equipment and accessories necessary for the development of their activities, even if the value of the same exceeds 3,000 (three thousand) United States dollars or its equivalent in national currency. The foregoing, complying with the corresponding non-tariff regulations and restrictions.

II. That there is supporting documentation expressing the commercial value of the goods.

III. Goods subject to non-tariff regulations and restrictions cannot be imported through the procedure indicated in this rule.

IV. For the determination of the tax base, the franchises indicated in rule 3.2.3., may be deducted from the value of the goods, as appropriate.

V. That it is not a case of goods of difficult identification that, due to their presentation in the form of powders, liquids, or gases, require physical and/or chemical analysis to know their composition, nature, origin, and other necessary characteristics to determine their tariff classification. In the case of goods of difficult identification regardless of the quantity and value consigned; the services of a customs broker, customs agency, or customs attorney must be used.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 173

Up to six liters of alcoholic beverages and/or wine, forty packs of cigarettes, and fifty cigars may be imported with the procedure established in this rule, in which cases the global rates of 114.00%, 691.00%, and 401.00%, respectively, will be paid.

In any other case, the importation must be carried out through a customs broker, customs agency, or customs attorney, through the cargo customs office, complying with the formalities established by the Law for the importation of goods.

The payment may be made at the entry customs office, using the D7 format Payment of contributions to foreign trade (Spanish, English, and French), contained in Annex 1 or the simplified electronic format FCF Format for payment of federal contributions contained in Annex 1 Official fiscal forms of the RMF and in both cases, the payment will be considered definitive, cannot be deducted or credited for tax purposes, likewise, it will not give rise to refunds or payment of undue amounts and does not exempt from compliance with the provisions that regulate and tax the entry of goods into national territory, nor from the infractions and sanctions corresponding to its non-compliance.

When opting to present the declaration with the electronic format FCF Format for payment of federal contributions, contained in Annex 1 Official fiscal forms of the RMF through the SAT Portal, the payment may be made in banking modules or in the branches of authorized credit institutions, in cash or by credit or debit card, in this case, said institutions will deliver as proof of payment, the banking receipt of payment of federal contributions generated by them.

Likewise, it may be made at Point of Sale Terminals operated by customs personnel, with credit or debit card; the personnel will deliver as proof of payment the banking receipt of payment of federal contributions, generated by the terminals.

Payment can also be made via internet, by electronic funds transfer, by payment with capture line, through authorized credit institutions that are published on the SAT Portal; in this case, said institutions will send to the interested parties via the same route, the receipt of payment of federal contributions generated by them.

Payments may be made in advance and will have a validity of thirty natural days, upon entering national territory the passenger must deliver at the corresponding customs office, the format generated in the FCF Format for payment of federal contributions system, contained in Annex 1 Official fiscal forms of the RMF, as well as the banking receipt of payment of federal contributions, issued by the authorized credit institution.

When the passenger brings with them goods other than their luggage, which have not been declared and whose importation is subject to compliance with non-tariff regulations and restrictions and does not comply with them, they may declare the express abandonment of the same, once the corresponding fine has been covered.

Otherwise, the procedure established in Article 150 of the Law must be initiated.

When, derived from the practice of customs recognition, the authority detects irregularities, it will notify the passenger of the act drawn up to that effect in accordance with Articles 150 or 152 of the Law, in which it will record the irregularities that motivated the initiation of the PAMA. When the detected irregularity implies only an omission of contributions and the goods do not exceed a total value of 3,000 (three thousand) United States dollars or its equivalent in national currency and the passenger manifests their consent, the customs authority will determine the omission of the contributions and the corresponding fine, in accordance with Article 178, subsection I, second paragraph of the Law, so that the passenger carries out the corresponding payment immediately; once this is done, the customs authority must make available to them the goods subject to the procedure, giving the diligence as concluded. The contributions and the fine referred to in this paragraph together cannot exceed 116% of the value of the goods.

When the total value of the goods exceeds 3,000 (three thousand) United States dollars or its equivalent in national currency, the procedure established in Articles 150 or 152 of the Law must be initiated, with all the formalities established in the same and in the other applicable provisions. In this case, the provisions of the previous paragraph will not apply.

174 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 Passengers registered in the Reliable Traveler Program, published by the INM on the website www.viajeroconfiable.inm.gob.mx, may complete the D2 Customs Declaration for Passengers Coming from Abroad (Spanish and English), contained in Annex 1, which is available at kiosks enabled for this purpose in different international airports, and must present it to the corresponding customs office. Law 43, 50, 61, 88, 150, 152, 178, Regulation 98, RGCE 1.2.1., 3.2.3., Annex 1, RMF Annex 1 Passenger Baggage and Allowance 3.2.3. For the purposes of articles 61, fraction VI of the Law and 98 and 194 of the Regulation, the following shall apply: I. The new or used goods that make up the baggage of passengers on international trips, whether residents in the country or abroad, as well as passengers coming from the border strip or region destined for the rest of the national territory are: a) Personal use items, such as clothing, footwear, and hygiene and beauty products, provided they are appropriate for the duration of the trip, including a bride's trousseau; baby items, such as stroller, portable crib, pram, walker, among others, including their accessories. b) Two photographic or video cameras; photographic material; three portable cellular telephone devices or other wireless networks; one global positioning system (GPS) device; one electronic organizer; one electronic tablet; one portable computer device known as laptop, notebook, omnibook or similar; one portable copier or printer; one burner and one portable projector, with their accessories. c) Two personal sports equipment items, four fishing rods, three gliders with or without sails and their accessories, trophies or awards, provided they can be commonly and normally transported by the passenger. d) One portable apparatus for sound recording or reproduction or mixed; or two for image and digital sound recording or reproduction and one portable DVD player, as well as a set of portable speakers, and their accessories. e) Five laser discs, ten DVD discs, thirty compact discs (CD), three software packages and five storage devices for any electronic equipment. f) Books, magazines and printed documents. g) Five toys, including collectible ones, and one video game console, as well as five video games. h) One apparatus to measure blood pressure and one to measure glucose or mixed and its reagents, as well as personal-use medications. Regarding psychotropic substances, the corresponding medical prescription must be shown. i) Trunks, suitcases, chests and any other article necessary for the transport of luggage. j) Regarding passengers over eighteen years of age, a maximum of ten packs of cigarettes, twenty-five cigars or two hundred grams of tobacco, up to three liters of alcoholic beverages and six liters of wine. k) One binocular and one telescope. l) Two musical instruments and their accessories. m) One tent and other camping items. n) For seniors and people with disabilities, items that due to their characteristics replace or reduce their limitations such as walkers, wheelchairs, crutches, canes, among others. o) A hand tool kit including its case, which may include a drill, pliers, wrenches, sockets, screwdrivers, power cables, among others.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 175 Passengers may import with them, without payment of taxes, up to three pets or companion animals they bring with them, understood as these: cats, dogs, canaries, hamsters, guinea pigs, budgerigars, cockatiels, ferrets, parakeets, turtles, small wild birds (except raptors), as well as the accessories required for their transport and care, provided they present before the customs staff the zoosanitary certificate for their importation, issued by SADER, in the case of wildlife animals, additionally the Verification Registration issued by PROFEPA must be presented, which proves compliance with the non-tariff regulation and restriction to which they are subject. The luggage must be carried by the passengers. II. Passengers may introduce goods other than their baggage as an allowance, according to the following: a) When the passenger enters the country by land: goods with a value up to 300 (three hundred) United States dollars or its equivalent in national or foreign currency. b) When the passenger enters the country by air or sea: goods with a value up to 500 (five hundred) United States dollars or its equivalent in national or foreign currency. Passengers will prove the value of the goods that form part of their allowance, with the supporting documentation that expresses their commercial value. Under the allowances established in the previous paragraph, alcoholic beverages and manufactured tobacco, nor automotive fuel, except that contained in the fuel tank of the vehicle that meets the manufacturer's specifications, may not be introduced. The allowances of members of the same family may be accumulated, if they arrive in the national territory simultaneously and in the same means of transport. In addition to what is established in this rule, when the goods are purchased in the border strip or region, the amount of 300 (three hundred) United States dollars will be applicable, provided that the passenger proves such circumstance through a fiscal receipt issued in the border strip or region, understanding that the amount may be accumulated by family members under the terms of the previous paragraph. In the periods corresponding to the Heroes Paisano Program, published by the INM and ANAM, on the website www.inm.gob.mx and on the SAT Portal, passengers of Mexican nationality coming from abroad who enter the country by land, with the exception of persons residing in the border strip or region, may import under the allowance merchandise up to 500 (five hundred) United States dollars or its equivalent in national or foreign currency, likewise, passengers coming from the border strip or region to the interior of the country, may import under the allowance merchandise up to 300 (three hundred) United States dollars or its equivalent in national or foreign currency. Law 61, 178, Regulation 98, 194 Review of passenger baggage in air transit 3.2.4. For the purposes of articles 10, first paragraph; 20, fractions I and IX, and 50, third paragraph of the Law, international passengers arriving in the country by air must submit their baggage to review by the customs authority at the first arrival airport. To this effect, airline companies that carry out international passenger transport will have the obligation to transfer the baggage to the corresponding belt so that the passenger picks it up and goes to the customs review room, to activate the automated selection mechanism. Regarding international passengers in transit with final destination in the national territory or abroad, they may be exempted from review at the first point of entry, so that it takes place at the destination airport in the national territory, provided that the airline has the authorization of the DGOA, in accordance with the Guidelines to obtain the authorization of the General Directorate of Customs Operation, for the exception of review at the first point of entry, regarding international passengers in transit with final destination in the national territory or abroad issued by ANAM, which can be consulted on the ANAM Portal.

176 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 The authorization referred to in the previous paragraph, will become void when the airline companies fail to comply with the guidelines indicated in the previous paragraph and the other applicable legal provisions. Law 3, 7, 10, 11, 20, 43, 50, Regulation 30, 31 Declaration of foreign passengers 3.2.5. For the purposes of article 50 of the Law, persons who choose to present the D2 Customs Declaration for Passengers Coming from Abroad (Spanish and English) format, contained in Annex 1 electronically, will transmit it to the customs authority through the SEA, with the information required in the system on the SAT Portal. Once the information referred to in the previous paragraph is transmitted, the system will generate a receipt acknowledgment, which will have a validity of thirty natural 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 the D2 Customs Declaration for Passengers Coming from Abroad (Spanish and English) format, contained in Annex 1, before the customs authority. A new transmission must be made or the official format with the corresponding data must be presented before the customs authority, before submitting to the automated selection mechanism, when upon the passenger's entry into the national territory the receipt acknowledgment lacks validity or the information contained therein cannot be visualized by the authorities in the system, or when the passenger states that the content of their declaration has changed. Law 6, 43, 50, 61, 88, 96, RGCE 1.2.1., Annex 1 Simplified declaration of foreign passengers 3.2.6. For the purposes of articles 10, 11, 43, 50, 61, fraction VI and 144, fractions IV, VI, IX, XI and XVI of the Law, passengers in terrestrial, air or maritime traffic, who introduce foreign trade goods upon arrival in the national territory, for customs clearance, in substitution of rule 3.2.5., shall comply with the following: I. When the passenger brings with them only the baggage and allowance referred to in rule 3.2.3., they must go to the lane called "nothing to declare", without it being necessary to present the D2 Customs Declaration for Passengers Coming from Abroad (Spanish and English) format, contained in Annex 1, nor the activation of the automated selection mechanism. II. When the passenger brings with them merchandise in addition to the baggage and allowance referred to in rule 3.2.3., they must go to the lane called Self-declaration and make payment of contributions before the customs authority, describing the merchandise, without it being necessary to present the D2 Customs Declaration for Passengers Coming from Abroad (Spanish and English) format, contained in Annex 1, nor the activation of the automated selection mechanism. The payment referred to in the previous paragraph, must be made under the terms of rule 3.2.2. III. When amounts in cash, in national or foreign checks, payment orders or any other document payable or a combination of them, greater than the equivalent in the currency or currencies in question to 10,000 (ten thousand) United States dollars must be declared, they must do so through the D4 Declaration of Internment or Extraction of amounts in cash and/or documents payable (Spanish and English), contained in Annex 1, in accordance with what is established in rule 2.1.3. To this effect, in the exercise of the power of inspection, surveillance and permanent review of the handling, transport or possession of goods in fiscal and supervised premises, customs authorities may carry out control and review of passenger baggage and goods, supported by systems, technological equipment, or any other means or service available, leaving intact the verification powers of customs authorities in the event that any irregularity is detected during the inspection and review, or if it derives from the exercise of functions corresponding to customs authorities, proceeding to the determination of omitted contributions and benefits, as well as the imposition of corresponding sanctions for infringement of the provisions regulating and taxing the entry and exit of goods from the national territory, even when it is detected that it was omitted to declare that they carry with them amounts in cash, in national or foreign checks, payment orders or any other document payable or a combination of them, greater than the equivalent in the currency or currencies in question to 10,000 (ten thousand) United States dollars. The simplified procedure for passengers coming from abroad referred to in this rule, will be implemented in each of the customs offices of the country, which will be announced on the SAT Portal. Law 10, 11, 43, 50, 61, 144, RGCE 1.2.1., 2.1.3., 3.2.2., 3.2.3., 3.2.5., Annex 1 Baggage and allowance of transmigrants 3.2.7. For the purposes of article 106, fraction IV, subsection a) of the Law, transmigrants who bring with them goods that make up their allowance and baggage for which they do not have to pay taxes on foreign trade, under rule 3.2.3., in a single vehicle even with trailer, must comply with the requirements referred to in article 158 of the Regulation, and may introduce said goods without using the services of a customs agent or customs agency, through any customs office in the country, documenting for this effect the temporary importation of their vehicle in accordance with rule 4.2.7. In the case that the vehicle that the transmigrant brings with them is different from those indicated in article 158, last paragraph of the Regulation, they must carry out international transit, processing for such effects, through a customs agent or customs agency, a petition with the key that corresponds according to appendix 2, contained in Annex 22, which covers international transit through national territory, without the need to use the services of carriers registered in the registry referred to in rule 4.6.11. For the purposes of rule 4.6.20., transmigrants who bring with them goods that exceed their allowance and baggage or vehicles that are different from those indicated in article 158, last paragraph of the Regulation, must carry out international transit, processing for such effects, through a customs agent or customs agency, a petition with the key that corresponds according to appendix 2, contained in Annex 22, which covers international transit through national territory, without the need to use the services of carriers registered in the registry referred to in rule 4.6.11., provided that: I. They present before the customs office through a customs agent or customs agency, the official documentation necessary to prove their nationality, as well as their characteristic as a transmigrant. The customs agent or customs agency must keep a copy of said documentation. II. Initiate the transit through the customs section of Lucio Blanco-Los Indios International Bridge, attached to the Matamoros Customs Office or through the Ojinaga Customs Office. Regarding international transits of transmigrants between the United States of America and Guatemala, they must conclude the transit at the Suchiate II Border Bridge of the Ciudad Hidalgo Customs Office or through the Talismán customs section, Chiapas. What is stated in this rule, will also be applicable in the international transit operations through national territory of empty vehicles, carried out by transmigrants between Guatemala and the United States of America, for which they must initiate the international transit through the Ciudad Hidalgo Customs Office and conclude it at the Matamoros Customs Office or at the Ojinaga Customs Office, without having to count with the registry referred to in rule 4.6.11. III. The customs agents or customs agencies that process the international transit of transmigrants referred to in this rule, must keep a record of the international transit operations of transmigrants, which must contain the following data: a) Those corresponding to the transmigrant, according to fraction I of this rule. b) The number of petition. c) Customs of start and arrival of the transit. Law, 106, CFF 105, Regulation 158, RGCE 3.2.3., 4.2.7., 4.6.11., 4.6.20., Annex 22

178 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 Personal baggage and household goods of diplomats and family members 3.2.8. For the purposes of articles 61, fraction I of the Law and 90 and 91 of the Regulation, in the petition that covers the importation of household goods owned by ambassadors, plenipotentiary ministers, chargés d'affaires, counselors, secretaries and attachés of foreign diplomatic or special missions; consuls, vice-consuls or foreign diplomatic agents, officials of international organizations accredited before the Government of Mexico; as well as that of their spouses, parents and children who live in the same house, the tariff fraction with its NICO 9804.00.01 00 must be entered in the corresponding fields and the key that corresponds according to appendix 8, contained in Annex 22, must be indicated in the identifiers block. Law 61, LIGIE 1, Chapter 98, Regulation 88, 89, 90, 91, RGCE Annex 22 Authorization for the importation of household goods located abroad of a person who has died 3.2.9. For the purposes of articles 100 and 101 of the Regulation, heirs, the executor or any other person, who in accordance with the succession process and applicable legislation, can dispose of the household goods of a permanent resident in the national territory or national, who has died, may request authorization for the importation of the household goods that belonged to said deceased, without payment of taxes on foreign trade, in accordance with the procedure sheet 55/LA Authorization for the importation of household goods of a permanent resident in the national territory or national who dies, contained in Annex 2. Law 61, Regulation 100, 101, RGCE 1.2.2., Annex 2 Temporary importation and exportation of goods for journalism and cinematography activities 3.2.10. For the purposes of articles 61, fraction VI and 106, fraction II, subsection a) of the Law and 152 of its Regulation, individuals residing abroad who carry out journalism activities for the press, radio or television, as well as activities related to cinematography, may temporarily import as part of their baggage, the goods they need for the performance of their functions, provided they present before the customs office, a list of the goods, stating quantity and description thereof, attaching the certificate issued by the Mexican consulate, in which the identification data of the media outlets or the company they represent are indicated. In this case, it will not be necessary to use the services of a customs agent or customs agency, nor petition. The documents referred to in the previous paragraph, must be presented upon exit from the national territory. For cases where it is necessary that the goods referred to in the previous paragraph remain more than thirty days in the national territory, what is stated in article 152 of the Regulation will apply. For the purposes of article 155 of the Regulation, goods needed by residents in Mexico who dedicate themselves to the mentioned activities may be temporarily exported, provided they accredit that character through a credential issued by a company or institution authorized by SEGOB for the exercise of said activities, without the need to use the services of a customs agent or customs agency, nor petition. Law 61, 106, Regulation 152, 155 Procedure to import once additional goods that make up the baggage of Mexican persons repatriated or returning to the national territory from the United States of America 3.2.11. For the purposes of article second of the Agreement establishing the Interinstitutional Strategy for Comprehensive Attention to Repatriated and Returning Mexican Families, published in the DOF on June 24, 2021, Mexican persons repatriated or returning to the national territory from the United States of America, may import, once, adhering to what is established in rule 3.2.3., in addition to the goods that make up passenger baggage, the following used goods:

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 179 I. A vacuum cleaner. II. A blender. III. An electric coffee maker. IV. An electric heater. V. A stereo. VI. A stove. VII. A juicer. VIII. A mini-fridge. IX. A microwave oven. X. An electric oven. XI. A washing machine. XII. A dishwasher. XIII. A mixer. XIV. An iron. XV. A lawnmower. XVI. A domestic floor polisher. XVII. An air purifier. XVIII. A refrigerator. XIX. A sandwich maker. XX. A clothes dryer. XXI. A toaster. XXII. A waffle maker. XXIII. Tools, which were indispensable for the development of the trade or profession that the repatriated Mexican or returning person exercised in the United States of America, provided that these do not exceed a value of 5,000 (five thousand) United States dollars, or its equivalent in national or foreign currency.

The foregoing applies to the repatriated Mexican person, returning, or to members of the same family of repatriated or returning Mexican persons to national territory from the United States of America, provided that they arrive at national territory simultaneously and in the same means of transport. Likewise, when the repatriated or returning Mexican person has not returned to national territory voluntarily and is unable to apply this rule, they may authorize a third party, who must carry out the corresponding procedures before the INM and the customs authority. Furthermore, during the implementation of the Interinstitutional Strategy for Comprehensive Attention to Repatriated and Returning Mexican Families mentioned above, those arriving by any means of transport may introduce additional goods to their luggage as a franchise whose value does not exceed 1,000 (one thousand) United States dollars or its equivalent in national or foreign currency, accumulative for members of the same family, if they arrive at national territory simultaneously and in the same means of transport, in accordance with what is established in rule 3.2.3., third paragraph.

Likewise, the persons referred to in this rule may avail themselves of the import procedure for goods applicable to passengers, indicated in rule 3.2.2.

For the application of the facilities referred to in this rule, customs authorities will verify that the repatriated or returning Mexican persons, individually, as well as members of the same repatriated or returning family, or as authorized third parties, are registered with the INM.

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

For the purposes of the definitive introduction of vehicles and the entry of amounts in cash, in national or foreign checks, payment orders or any other document payable or a combination of them, superior to the equivalent in the currency or currencies in question to 10,000 (ten thousand) United States dollars, the provisions of rules 3.5.1. and 2.1.3., respectively, shall apply.

Agreement establishing the Interinstitutional Strategy for Comprehensive Attention to Repatriated and Returning Mexican Families second, RGCE 2.1.3., 3.2.2., 3.2.3., 3.5.1. Chapter 3.3. Exempt Goods Import of national security goods 3.3.1. For the purposes of articles 36 and 61, fraction I of the Law, the instances referred to in the National Security Law and the ANAM may carry out the import of the goods necessary to carry out actions destined to national security within the framework of their respective attributions, without it being necessary to process an import declaration, for which they must request, prior to the import of the goods, the authorization through format A9 Authorization to import goods for national security purposes, contained in Annex 1.

When the ACAJACE observes that some information or documentation requested in the format referred to in the previous paragraph was omitted, a request will be made to the requesting instance or to the ANAM so that within a period of fifteen days the missing information or documentation is presented; if the request is not attended to within the stated period, the authorization request will be considered not presented.

The ACAJACE will determine whether to dispatch the goods through the place designated by the requesting instance or by the ANAM, attending to their nature and specific circumstances, which may be authorized prior to the agreement of the respective customs or customs section.

Once the authorization is obtained, the requesting instance or the ANAM must present the goods directly before the customs or customs section where the dispatch will take place, prior to coordination with the same, and must present the original of the office issued by the ACAJACE. When the dispatch is authorized in a place designated by the requesting instance or the ANAM, it is also necessary to coordinate with the customs or customs section in question, so that the customs personnel moves to the place authorized in the resolution.

Once the goods are dispatched, the delivery to the officials authorized in the resolution to receive them will be made, through a statement of facts issued for this purpose by the customs, prior to payment through electronic format D9 Multiple payment form for foreign trade, contained in Annex 1, in accordance with what is established in rule 1.6.2., of the contributions that correspond, if any, and of the handling expenses of the goods and those that may have resulted from their storage, which will be borne by the requesting instance or the ANAM.

When the official authorized in the resolution to receive the goods does not attend on the date and time previously coordinated with the customs, the customs will store the goods in the fiscal or supervised facility, and will notify the requesting instance or the ANAM that it has a period of fifteen days to withdraw them under the terms of the previous paragraph.

In the case where the dispatch had been authorized in the place designated by the requesting instance or the ANAM, the period to withdraw them will be three days.

Regarding applicants other than the Centralized Federal Public Administration and the Federal Legislative and Judicial Powers, in case of not withdrawing their goods within the periods of three or fifteen days, they will cause abandonment in terms of customs legislation.

Goods imported for national security may return to national territory after having been temporarily exported to undergo a process of transformation, elaboration or repair, even if the period of temporary export established in article 117 of the Law has been exceeded, provided that the applicable contributions are paid on the date of return. Law 36, 61, 117, RGCE 1.2.1., 1.6.2., Annex 1

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 181

Diplomatic Franchises 3.3.2. For the purposes of article 62, fraction I of the Law, the SAT, in accordance with the Agreement establishing the general provisions for the import of vehicles in franchise, published in the DOF on August 29, 2007, will authorize, prior to the request of the SRE, the import of vehicles in franchise, as well as the other related procedures, provided that the procedure sheet 22/LA "Requests related to the Agreement establishing the general provisions for the import of vehicles in franchise, published in the DOF on August 29, 2007", contained in Annex 2, is fulfilled.

Vehicles imported under diplomatic franchise may be exported at any time, for which the vehicle must be presented before the exit customs, together with the original document where the authorization of the diplomatic franchise is recorded.

If as a result of the review of the documentation presented the authority requires more information or that some requirement or condition established in the corresponding procedure sheet is remedied, the SAT will require the SRE to, within a period of ten days, comply with the requirement. If the requirement is not complied with within the established period, the request will be considered not presented, and a new request may be presented.

When the request to carry out the import in franchise is not authorized, the SAT will send the resolution to the SRE and the vehicle must be returned abroad. If the temporary import permit had expired, the interested party, through the SRE, may process before the SAT the secure return of their vehicle in terms of rule 4.2.20. Law 62, 106, Agreement establishing the general provisions for the import of vehicles in franchise 1, 2, 3, 4, 6, 12, 13, 16, 20, 21, 23, 24, Annex 1, RGCE 1.2.2., 4.2.20., Annex 2

Change of regime of temporary household goods 3.3.3. For the purposes of article 106, fraction IV, subsection b) of the Law, temporary resident students and temporary residents may carry out the change of regime to definitive import of their temporarily imported household goods, in terms of articles 61, fraction VII of the Law and 101 of the Regulation, within six months after they have obtained the Permanent Resident Card issued by the INM, in accordance with article 104 of the Regulation.

For the purposes of this rule, the physical presentation of the goods before the customs will not be required. Law 61, 106, Regulation 100, 101, 104, 159

Authorization for the import of household goods for students and researchers 3.3.4. For the purposes of articles 61, fraction VII of the Law, 100, 101, penultimate and last paragraphs and 104 of the Regulation, national students and researchers who return to the country after residing abroad for at least one year, may request authorization to import their household goods, in accordance with the procedure sheet 65/LA Authorization for import of household goods for national students and researchers, contained in Annex 2, without it being necessary the presentation of the declaration certified by the Mexican consulate of the place where they resided. Law 61, Regulation 100, 101, 104, CFF 32-D, 69-B, RGCE 1.2.2., Annex 2

Definition of used goods 3.3.5. For the purposes of articles 61, fraction VII and 106, fraction IV, subsection b) of the Law, for the import of household goods, used goods are considered those that are demonstrated to have been acquired at least six months before the import is intended to be carried out. Law 61, 106, Regulation 100, 159

Authorization for exemption of taxes on foreign trade in the import of donated goods (article 61, fraction IX of the Law) 3.3.6. For the purposes of article 61, fraction IX of the Law, the introduction of donated goods will be carried out in accordance with the following:

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

I. The interested parties must present the authorization request before the DGJA, in accordance with the procedure sheet 66/LA Authorization for the exemption of taxes on foreign trade in the import of donated goods, contained in Annex 2.

a) The authorization referred to in this subsection will become void when the holder requests it through the Digital Window, provided that no prejudice to the public interest is caused, taking effect from the date indicated in the receipt generated by the Digital Window.

b) Regarding vehicles, the authorization may be obtained in the following cases and up to five units, in each fiscal year:

1. Teaching purposes: special vehicles with integrated equipment that allows imparting audiovisual teaching and integral buses for use of the educational sector.

2. Social service purposes: school-type trucks, garbage collection vehicles equipped with compactor or roll-off system, street sweepers, crane trucks with basket for maintenance of outdoor public lighting, trucks for desilting the sewer system, trucks with hydraulic or drilling equipment, destined to the provision of public services and fire trucks.

3. Health purposes: ambulances and mobile clinics to provide medical services or with radiological equipment.

c) The authorized parties must record the number of the authorization office in the declaration, attach a copy and prove compliance with the non-tariff regulations and restrictions to which the goods are subject, if any.

II. Regarding donated goods that are introduced through customs located in the border strip of national territory to remain definitively in it, the interested parties must request a registration before the corresponding customs in accordance with the procedure sheet 131/LA Request for registration and extension as a donee before border or frontier region customs, contained in Annex 2 and carry out the dispatch of the goods in accordance with the following:

a) Present before the customs where they are registered, format B4 Notice of introduction of donated goods to the border strip of the country (Rule 3.3.6., subsection II), contained in Annex 1.

b) Customs personnel will proceed to carry out a physical review of the goods in order to verify that it is not goods different from the authorized ones.

The commercial value of the donated goods must not exceed 1,000 (one thousand) United States dollars or its equivalent in national currency.

The goods introduced in accordance with this subsection may not be subject to changes of regime, re-exportation or regularization of goods, nor may they be destined for purposes other than those for which their introduction was authorized. Law 61, Regulation 109, RGCE 1.2.1., 1.2.2., Annexes 1 and 2

Import of goods sent by Heads of State or Foreign Governments 3.3.7. For the purposes of article 61, fraction XI of the Law, those who receive goods sent by Heads of State or Foreign Governments must prove that they have the prior opinion of the SRE, which they will attach to the corresponding declaration, and must comply with the applicable non-tariff regulations and restrictions. In these cases, the customs broker has the right to a compensation of $450.00 (four hundred fifty pesos 00/100 m.n.) in accordance with article 160, fraction IX, last paragraph of the Law. Law 61, 160

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 183

Registration of electronic devices and work instruments 3.3.8. For the purposes of article 103 of the Regulation, the interested parties must present format B8 Notice of registration of electronic devices and work instruments, contained in Annex 1. Regulation 103, RGCE 1.2.1., Annex 1

Exempt goods from the health sector (Annex 9) 3.3.9. For the purposes of article 61, fraction XIV of the Law, public health institutions or non-profit legal entities authorized to receive deductible donations for ISR purposes may import the goods indicated in Annex 9. Law 61, RGCE Annex 9

Exemption of IGI in vehicles and other goods for persons with disabilities 3.3.10. For the purposes of article 105 of the Regulation, individuals with disabilities and non-profit legal entities authorized to receive deductible donations in terms of the ISR Law may carry out the definitive import without payment of taxes on foreign trade of special or permanently adapted vehicles, in accordance with the procedure sheet 67/LA Authorization for definitive import without payment of taxes on foreign trade, of special or permanently adapted vehicles to the needs of persons with disabilities, contained in Annex 2.

Likewise, authorization may be requested for the definitive import of goods that allow to supplement or diminish some disability, in accordance with the procedure sheet 68/LA Authorization for definitive import without payment of taxes on foreign trade, of goods that allow to supplement or diminish some disability, contained in Annex 2.

Once the corresponding authorization is obtained, the definitive import without payment of taxes on foreign trade of the vehicle or of the goods that allow to supplement or diminish the disability may be carried out, which must be attached to the corresponding declaration.

For the purposes of this rule, those vehicles indicated in rule 3.5.1., subsection II, subsection f) may not be imported. Law 61, 63, 96, Regulation 105, CFF 32-D, RGCE 1.2.2., 3.5.1., Annex 2, RMF 2.1.36., 3.10.2.1.

Donation of waste, machinery and obsolete equipment by companies with IMMEX Program 3.3.11. For the purposes of articles 61, fraction XVI of the Law and 172 of the Regulation, companies with the IMMEX Program may carry out the donation of obsolete machinery and equipment or waste, to public bodies and non-profit legal entities authorized to receive deductible donations for ISR purposes, provided that they comply with the following procedure:

I. The public bodies or non-taxpayer legal entities authorized to receive deductible donations for ISR purposes must request the corresponding authorization before the DGJA, in accordance with the procedure sheet 69/LA Authorization to request the exemption of taxes on foreign trade in the import of machinery, obsolete equipment or waste by companies with IMMEX Program, contained in Annex 2.

II. The companies with IMMEX Program that donate the goods and the public bodies or legal entities authorized to receive deductible donations for ISR purposes that receive them, must present the declarations with the keys that correspond in accordance with appendices 2 and 8, contained in Annex 22, which cover the return in the name of the company with IMMEX Program that donates the goods and the definitive import in the name of the recipient of the donation, without it being necessary the physical presentation of the goods before the customs, attaching to the definitive import declaration, if applicable, the document by which compliance with the applicable non-tariff regulations and restrictions on the goods and the authorization referred to in the previous paragraph is proven. The return declarations and definitive import declarations referred to in this subsection may be presented in different customs.

184 (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 in a quarterly manner, no later than the last business day of the months of January, April, July and October that cover the donated goods in the immediate previous quarter. The declaration covering the virtual return may be presented before the automated selection mechanism no later than the day after that in which the definitive import declaration was presented before the automated selection mechanism. In the case where the declaration covering the virtual return of the goods is not presented within the stated period, it may be presented before the corresponding customs within the month following 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.

In the declaration covering the return, the key in the RFC of the authorized donee receiving the goods must 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 covering the definitive import of the donated goods and in the definitive import, the IMMEX Program registration number corresponding to the company transferring the goods.

In the definitive import declaration, the authorized donees must carry out the determination and payment of the corresponding contributions.

When the virtual return and the definitive import of the goods subject to donation are not carried out in accordance with this rule, they will be considered not returned and the company with IMMEX Program that carried out the donation will be responsible for the payment of the contributions and their accessories. Law 2, 43, 61, 96, 108, 109, 183, CFF 29-A, LCE 17-A, 20, Regulation 109, 164, 172, RGCE 1.2.2., Annexes 2 and 22

Authorization for the donation of goods to the Federal Treasury located abroad and their import, through Digital Window 3.3.12. For the purposes of article 61, fraction XVII and second paragraph of the Law, the Federation, the Federal Entities, the Municipalities, the territorial demarcations of Mexico City, even their decentralized bodies or decentralized organisms; the international organizations of which Mexico is a full member, provided that the purposes for which said organisms were created correspond to the activities for which authorization can be obtained to receive deductible donations for ISR; or the non-profit legal entities authorized to receive deductible donations in terms of the ISR Law, that wish to receive in donation goods that are located outside the country, as well as import them without payment of the taxes on foreign trade, may request authorization, in accordance with the procedure sheet 129/LA Authorization for donation of goods to the Federal Treasury located abroad through Digital Window, contained in Annex 2.

For the purposes of this rule, goods considered own for the attention of basic subsistence requirements in matters of food, clothing and health, as well as for the attention of housing, education and civil protection requirements of persons, sectors or regions with scarce resources, are the following:

I. Bottled water (the expiration date must be greater than three months, considering the date of entry into the country); II. Ambulances and mobile clinics to provide medical services or with radiological equipment; III. New, used, reconstructed eyeglasses or frames; IV. Personal hygiene articles; V. Household cleaning articles; VI. New footwear; VII. School transport trucks;

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 185 VIII. Fire trucks; IX. Canned food (the expiration date must be greater than three months, considering the date of entry into the country); X. Electronics and appliances; XI. New and used computer equipment, as well as their peripherals; XII. Medical equipment and health supplies; XIII. Office and school equipment; XIV. Fire extinguishers; XV. Musical instruments; XVI. Toys; XVII. Books; XVIII. Medicines; XIX. Various prostheses; XX. New clothing; XXI. Wheelchairs and orthopedic material, and XXII. Machinery, material, and equipment for civil protection. Likewise, any merchandise that by its nature is suitable for meeting the basic subsistence requirements referred to in the aforementioned Law. The ACNCE will determine the tariff fraction and, if applicable, the NICO corresponding to the description of the donated merchandise, and, if necessary, will request that competent departments pronounce themselves regarding compliance with non-tariff regulations and restrictions, understanding that the tariff fraction of the declared merchandise or that made by the authority will not constitute a final resolution, nor will the determination of the NICO. The subjects cited in the first paragraph, if it suits their interests, may carry out the necessary management and procedures through their own means to obtain the certificate of compliance with non-tariff regulations and restrictions. The ACNCE will only authorize the donation and importation of those merchandise items for which the competent departments have issued the certificate of compliance with non-tariff regulations and restrictions or, if applicable, the donee complies, prior to customs clearance, with the non-tariff regulations and restrictions. If, as a result of the review of the documentation presented, the authority requires more information or that some requirement or condition be corrected, the applicant will be required to present the corresponding information or documentation within a period of ten days. If the requirement is not met within the established period, the application will be considered not submitted, and a new one may be submitted. If causes are detected to not accept the donation and importation, the ACNCE will communicate its determination. Once the authorization referred to in this rule is obtained, the authorized parties must notify the entry customs office by email of the import date of the authorized merchandise, at least five days in advance. Subsequently, they must present at the customs office where the clearance of the authorized merchandise will be carried out, the authorization resolution to receive them as a donation, as well as their importation in accordance with Article 61, fraction XVII of the Law, issued by the ACNCE and the documentation that accredits compliance with the corresponding non-tariff regulations and restrictions. Law 61, ISR Law 79, 82, CFF 18, 18-A, 19, RGCE 1.2.2., Annex 2, RMF 2.1.36. Donation of merchandise in cases of extreme poverty and natural disasters 3.3.13. For the purposes of Article 61, fraction XVII, second paragraph of the Law, regarding donations to address emergencies, natural disasters, or conditions of extreme poverty, the following is considered:

186 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 I. By natural disaster, the one declared in accordance with Article 2, fraction IX of the Agreement by which the Specific Operational Guidelines to address damages triggered by disturbing natural phenomena are issued, published in the DOF on August 13, 2021. II. By conditions of extreme poverty, those of the persons inhabiting the populations located in the Priority Attention Zones of the country determined by the Federal Government, in accordance with the Decree by which the Declaration of the respective Priority Attention Zones is formulated. Law 61, the Decree by which the Declaration of the Priority Attention Zones is formulated, Agreement by which the Specific Operational Guidelines to address damages triggered by disturbing natural phenomena are issued 2 Donation of merchandise in cases of emergency or natural disasters 3.3.14. For the purposes of Article 61, fraction XVII, second paragraph of the Law, in case of emergency or natural disaster, the Federation, the Federative Entities, the Municipalities, the territorial demarcations of Mexico City, and their decentralized bodies or decentralized organisms, the international organizations of which Mexico is a full member, provided that the purposes for which said organizations were created correspond to the activities for which authorization can be obtained to receive donations deductible from ISR, who wish to receive as a donation merchandise located outside the country, not subject to compliance with any non-tariff regulation and restriction, as well as to import them definitively without payment of IGI, may request authorization, in accordance with procedure form 72/LA Request for donation of merchandise in cases of emergencies or natural disasters, contained in Annex 2. The following are considered merchandise suitable for addressing natural disasters or emergencies: I. Bottled water. II. Ambulances and mobile clinics to provide medical services or with radiological equipment. III. Personal hygiene articles. IV. Household cleaning articles. V. New footwear. VI. Tents. VII. Fire truck. VIII. Canned food. IX. Medical equipment and supplies. X. Office and school equipment. XI. Fire extinguishers. XII. Machinery, material, and equipment for civil protection. XIII. New clothing. XIV. Wheelchairs and orthopedic material. Likewise, any merchandise that, by its nature, is suitable for addressing emergency or natural disasters and is located abroad may be accepted as a donation, as long as the ACNCE issues a response letter to the authorization request. The ACNCE will determine the tariff fraction and, if applicable, the NICO corresponding to the description of the donated merchandise, understanding that the tariff fraction of the merchandise made by the authority will not constitute a final resolution, nor will the determination of the NICO. Once the importation of the donated merchandise is authorized, the ACNCE will notify the introduction of the merchandise to the entry customs office indicated by the donee. Merchandise whose description or quantity does not coincide with that authorized by the ACNCE may not be introduced into national territory.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 187 The information and documentation referred to in this rule, as well as procedure form 72/LA Request for donation of merchandise in cases of emergencies or natural disasters, contained in Annex 2, with which the donation was authorized, must be made available to the customs authority, upon its request, for the purposes of its competence and even for comparison. Law 61, CFF 18, 18-A, 19, 32-D, Regulation 109, RGCE 1.2.2., 1.3.1., Annex 2, RMF 2.1.36. Authorization of a second or subsequent household effects for permanent residents 3.3.15. For the purposes of Articles 61, fraction VII and 101, second paragraph of the Regulation, permanent residents may request authorization for the importation of a second or subsequent household effects, in accordance with procedure form 73/LA Authorization of a second or subsequent household effects of a permanent resident in national territory or national, contained in Annex 2. The household effects comprise the goods referred to in Article 100 of the Regulation. Law 61, CFF 18, 32-D, Regulation 100, 101, RGCE 1.2.2., Annex 2, RMF 2.1.36. Vehicles in border franchise 3.3.16. For the purposes of Article 62, fraction II, subsection b) of the Law, the nature, quantity, and category of the vehicles that can be imported to remain permanently in the Northern Border Strip of the country are those determined in the Agreement by which the list of manufacturers, brands, and types of used commercial, light, and medium trucks and automobiles that can be imported and destined to remain in the northern border strip of the country, in the states of Baja California and Baja California Sur, in the partial region of the State of Sonora and in the border municipality of Cananea, State of Sonora, by individuals residing in said zones, published in the DOF on October 08, 2004 and its subsequent modifications or in any other legal instrument that applies in place of this. The owners of said vehicles may only sell them to persons who have permanent residence in the indicated geographic zone. Law 62, 63, 136, 137 BIS 7, 137 BIS 8, 137 BIS 9, Agreement by which the list of manufacturers, brands, and types of used commercial, light, and medium trucks and automobiles that can be imported and destined to remain in the northern border strip of the country, in the states of Baja California and Baja California Sur, in the partial region of the State of Sonora and in the border municipality of Cananea, State of Sonora, by individuals residing in said zones, Regulation 198 Franchise for drivers in international traffic 3.3.17. For the purposes of Article 98, second paragraph of the Regulation, the captains, pilots, and crew of air and maritime transport means that carry out international traffic, may bring with them from abroad or take from national territory, the following: I. Used goods: a) Those for personal use, such as: clothing, footwear, hygiene and beauty products. b) Manuals and documents used for the performance of their activity, whether in printed, digitized, or portable computer equipment known as laptop, notebook, omnibook, or similar, and their accessories, as well as one software (Flight Pack). c) One electronic tablet; one portable computer equipment known as laptop, notebook, omnibook, or similar, and their accessories. d) One portable device for recording or reproducing sound, image, or video or mixed and their accessories. e) Five laser discs, ten DVD discs, thirty compact discs (CD) or magnetic tapes (audio cassettes), for sound reproduction and a storage device for any electronic equipment. f) Books, magazines, and printed documents. g) One photographic camera, including photographic material, one cellular or radiolocation telephone device, one electronic agenda, with their accessories. h) One suitcase or any other article necessary for the transfer of luggage.

188 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 II. For the purposes of Article 99 of the Regulation, merchandise may be imported definitively without using the services of a customs broker, customs agency, or customs attorney, paying a global rate of 19%, provided that the following is met: a) That the value of the merchandise does not exceed 150 (one hundred fifty) United States dollars or its equivalent in national currency. b) That there is supporting documentation expressing the commercial value of the merchandise. c) The payment may be made at the entry customs office, using the D7 Payment of foreign trade contributions (Spanish, English, and French) format, contained in Annex 1. The payment of contributions made for the importation in accordance with this fraction may not be deducted or credited for tax purposes. In any other case, the importation of merchandise must be carried out through a customs broker, customs agency, or customs attorney, through the cargo customs office, complying with the formalities established by the Law. When captains, pilots, and crew members bring with them merchandise other than that indicated in this rule, which have not been declared and whose importation is subject to compliance with non-tariff regulations and restrictions and do not comply with them, they may declare the express abandonment of the same, once the corresponding fine is covered. Otherwise, the procedure indicated in Article 150 of the Law must be initiated. When, as a result of the customs inspection, the authority detects irregularities, it will notify the captains, pilots, and crew members of the act drawn up in accordance with Articles 150 or 152 of the Law, in which it will record the irregularities that motivated the initiation of the PAMA. When the detected irregularity implies only an omission of contributions and the merchandise does not exceed a total value of 150 (one hundred fifty) United States dollars or its equivalent in national currency and the captains, pilots, and crew members manifest their consent, the customs authority will determine the omission of contributions and the corresponding fine, in accordance with Article 178, fraction I, second paragraph of the Law, so that the captains, pilots, and crew members make the corresponding payment immediately; once this is done, the customs authority must make the merchandise subject to the procedure available to them, considering the diligence concluded. The contributions and fine referred to in this paragraph together may not exceed 116% of the value of the merchandise. When the total value of the merchandise exceeds 150 (one hundred fifty) United States dollars or its equivalent in national currency, the procedure established in Articles 150 or 152 of the Law must be initiated, with all the formalities established in it and in the other applicable provisions. In this case, what is stated in the previous paragraph will not apply. Law 150, 152, 178, Regulation 98, 99, RGCE 1.2.1., Annex 1 Request for authorization for the donation of merchandise temporarily imported to the Federal Treasury 3.3.18. For the purposes of Article 164 of the Regulation, interested parties wishing to donate to the Federal Treasury merchandise temporarily imported, other than that indicated in rule 3.3.11., must submit their request in accordance with procedure form 64/LA Request for authorization to donate temporarily imported merchandise to the Federal Treasury, contained in Annex 2. The temporarily imported merchandise intended to be donated to the Federal Treasury must be legally in the country. If, as a result of the review of the documentation presented, the authority requires more information or that some requirement or condition be corrected, the applicant will be required to present the corresponding information or documentation within a period of ten days. If the requirement is not met within the established period, the application will be considered not submitted, and a new one may be submitted. CFF 18, 18-A and 19, Regulation 164, RGCE 1.2.2., Annex 2

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 189 Chapter 3.4. Border Strip or Region Personal use merchandise for border residents 3.4.1. For the purposes of Article 61, fraction VIII of the Law, adult residents in the border strip or region who import merchandise for personal consumption must comply with the following: I. The value of the merchandise must not exceed daily the equivalent in national or foreign currency to 150 (one hundred fifty) United States dollars. II. Residents who enter national territory in a private service vehicle and in it transport more than two persons, the value of the merchandise they import as a whole must not exceed the equivalent in national or foreign currency to 400 (four hundred) United States dollars. III. The following merchandise may not be introduced under this rule: a) Alcoholic beverages. b) Beer. c) Manufactured tobacco in cigarettes or cigars. d) Automotive fuel, except that contained in the fuel tank of the vehicle that complies with the manufacturer's specifications. IV. To prove, upon request of the customs authority, being of legal age and their residence in said zones, through any of the following documents issued in the name of the interested party, where it is stated that the address is located within said zones: a) Immigration form issued by the SEGOB. In this case, the address must be proven with a copy of the last phone, electricity bill, or rental contract, accompanied by the last rent payment receipt that meets fiscal requirements, prior to identification of the interested party. b) Voter ID card and copy of the last phone, electricity bill, or rental contract, accompanied by the last rent payment receipt that meets fiscal requirements. The franchise referred to in this rule will not be applicable regarding the importation of merchandise that residents in the border strip or region intend to deduct for tax purposes. Law 61, 136, 142, Regulation 191, 193 Authorization of household effects entry for residents in the border strip or region to the rest of the country 3.4.2. For the purposes of Articles 61, fraction VIII and 142, second paragraph of the Law and 194, second paragraph of its Regulation, inhabitants of the border strip or region may request authorization to enter their household effects to the rest of the country, in accordance with procedure form 74/LA Authorization of household effects entry for residents in the border strip or region to the rest of the country, contained in Annex 2. The household effects comprise the goods referred to in Article 100 of the Regulation. Law 61, 142, CFF 18-A, 32-D, 69-B, Regulation 100, 194, RGCE 1.2.2., Annex 2, RMF 2.1.36. Importation of beer, alcoholic beverages, and manufactured tobacco by residents in the border strip or region 3.4.3. For the purposes of Article 137, second paragraph of the Law, regarding the importation of beer, alcoholic beverages, and manufactured tobacco, cigarettes or cigars, carried out by residents in the border strip or region, it will not be necessary to use the services of a customs broker, customs agency, or customs attorney, provided that: I. The value of the merchandise referred to in the previous paragraph does not exceed the equivalent in national or foreign currency to 50 (fifty) United States dollars.

190 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 II. The corresponding taxes on the merchandise are paid using the D7 Payment of foreign trade contributions (Spanish, English, and French) format, contained in Annex 1. In these cases, the foreign trade taxes will be determined and paid applying the global rate and recording the generic code that corresponds according to the following table: Generic Code Merchandise Global Rate 9901.00.11.00 Beverages with alcoholic content and beer with an alcoholic graduation of up to 14° G.L. 77.00% 9901.00.12.00 Beverages with alcoholic content and beer with alcoholic graduation of more than 14° G.L. and up to 20° G.L. 82.00% 9901.00.13.00 Beverages with alcoholic content and beer with an alcoholic graduation of more than 20° G.L. 114.00% 9901.00.15.00 Cigarettes. 691.00% 9901.00.16.00 Cigars and manufactured tobacco. 401.00% III. When the merchandise bears marks, labels, or legends that identify them as originating from a country Party to a free trade agreement or there is a certification of origin or certificate of origin, according to said treaties and the merchandise comes from that country, in addition to recording the generic code referred to in the previous fraction, the country key and the identifier key corresponding according to appendices 4 and 8, contained in Annex 22 must be declared and apply the global rate of the country of origin, according to the following tables: Merchandise Global Rate by Country of Origin T-MEC Chile Colombia European Community, Principality of Andorra and Republic of San Marino Costa Rica, El Salvador, Guatemala, Honduras and Nicaragua Uruguay Japan Beverages with alcoholic content and beer with an alcoholic graduation of up to 14°G.L. 47.00% 47.00% 47.00% 77.00% 66.00% 77.00% 77.00% Beverages with alcoholic content and beer with an alcoholic graduation of more than 14° G.L. and up to 20° G.L. 51.00% 51.00% 51.00% 52.00% 51.00% 74.00% 82.00%

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 191 Beverages with alcoholic content and beer with an alcoholic graduation of more than 20°G.L. 77.00% 77.00% 77.00% 114.00% 77.00% 104.00% 79.00% Cigarettes 493.00% 570.00% 570.00% 572.00% 570.00% 573.00% 573.00% Cigars and manufactured tobacco 243.00% 398.00% 398.00% 245.00% 398.00% 401.00% 246.00% Merchandise Global Rate by Country of Origin Israel European Free Trade Association Peru Panama Pacific Alliance TIPAT United Kingdom Beverages with alcoholic content and beer with an alcoholic graduation of up to 14°G.L. 77.00% 77.00% 48.00% 51.00% 48.00% 62.00% 77.00% Beverages with alcoholic content and beer with an alcoholic graduation of more than 14° G.L. and up to 20° G.L. 82.00% 82.00% 52.00% 52.00% 52.00% 67.00% 52.00% Beverages with alcoholic content and beer with an alcoholic graduation of more than 20°G.L. 114.00% 114.00% 79.00% 79.00% 79.00% 78.00% 114.00% Cigarettes 572.00% 572.00% 573.00% 496.00% 496.00% 494.00% 572.00% Cigars and manufactured tobacco 400.00% 400.00% 401.00% 246.00% 246.00% 245.00% 245.00% Law 137, RGCE 1.2.1., Annexes 1 and 22

192 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 Re-exportation of merchandise in the border strip or border region 3.4.4. For the purposes of Articles 138 and 139 of the Law, taxpayers who re-export foreign merchandise imported into the border strip or border region must pay, at any customs office located within said strip or region, the differences corresponding to the IGI and other contributions that are levied, in accordance with Article 58 of the Law, when the re-exportation of said merchandise is intended to proceed according to the following scenarios:

I. When it concerns merchandise imported definitively in which a preferential rate for the border strip or border region has been applied, a customs declaration must be prepared to cover the differences corresponding to the IGI and other contributions that are levied, in accordance with Articles 137 and 139 of the Law, as well as to comply with the requirements regarding non-tariff regulations and restrictions.

II. When it concerns merchandise imported definitively for which contributions and compensatory quotas have been paid and the requirements regarding non-tariff regulations and restrictions applicable within the country have been met, and which are not subject to processing or transformation in the border strip or border region, re-exportation may proceed without the need to prepare a customs declaration, provided that legal stay is accredited in accordance with Article 146 of the Law.

III. When it concerns merchandise imported definitively for which contributions, compensatory quotas, and the requirements regarding non-tariff regulations and restrictions applicable within the country have been met, and which are subject to processing or transformation in the border strip or border region, re-exportation may proceed without the need to prepare a customs declaration, nor to request the authorization referred to in Article 196 of the Regulations, presenting at all times the corresponding CFDI, specifying therein that the merchandise was subject to processing and transformation using imported inputs.

Law 36, 36-A, 58, 137, 138, 139, 146, Regulations 196

Presentation at vehicle inspection points transporting merchandise (Annex 25) 3.4.5. For the purposes of Article 140, first paragraph of the Law, the inspection points for the introduction of merchandise originating from the border strip or border region to the rest of the national territory are those indicated in Annex 25.

Law 35, 136, 140, RGCE Annex 25

National fungible goods leaving the border 3.4.6. For the purposes of Article 192 of the Regulations, the documents with which it is proven that national raw materials or agricultural products, which by their nature are confusable with merchandise or products of foreign origin, or their origin cannot be determined, were produced in the border strip or border region, may be any of the following:

I. The C2 format Certificate of origin of agricultural products, contained in Annex 1, in the case of agricultural products. Such certificate must be issued by the ejidal commissariat, the representative of the colonists or communal members, the agricultural or livestock association to which the small owner belongs, or the SADER.

II. The D6 format Document of origin of extracted, industrialized, or manufactured mineral products, contained in Annex 1.

III. The CFDI, sales document, or, in its case, the arrival notice, harvest, or collection notice, in the case of fauna or marine species captured in waters adjacent to the border strip or border region, or outside these by vessels with Mexican flag.

Customs or inspection point (checkpoint) personnel will verify that the presented merchandise corresponds to that described in the promotion and in the respective document.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 193

In the transport of said merchandise from the border strip or border region to the rest of the country, their owners, possessors, holders, or consignees may attach the documents referred to in fractions II or III of this rule, as applicable; those indicated in Articles 146 of the Law and 106, fraction II, subsection d) of the CFF, as well as in rules 2.7.7.1.1. and 2.7.7.1.2. of the RMF, the shipping, dispatch, or consignment note.

Law 146, 147, CFF 106, Regulations 192, RGCE 1.2.1., Annex 1, RMF 2.7.7.1.1., 2.7.7.1.2.

Temporary entry of border vehicles 3.4.7. For the purposes of Articles 11 of the Decree on used vehicles, 62, fraction II, subsection b), second paragraph of the Law, and 198 of the Regulations, persons residing in the border strip or border region who have definitively imported vehicles into said strip or region, under the terms of rules 3.5.5. and 3.5.6., who wish to temporarily enter their vehicle into the rest of the national territory, must comply with the following requirements:

I. Request the temporary entry permit for vehicles referred to in Article 198, fraction I of the Regulations, before the CIITEV Module located at the northern border customs of the national territory.

II. For the purposes of Article 198, fraction IV of the Regulations, the interested party must sign a declaration under oath, recognizing before the customs office through which the temporary entry permit procedure is carried out, the administrative seizure of the vehicle and its status as depositary of the vehicle, attaching a copy of their official identification.

III. For the purposes of Article 198, fraction III of the Regulations, residence in the border strip or border region will be accredited by presenting the original and simple copy of the document proving domicile.

IV. Pay to BANJERCITO the amount of $400.00 (four hundred pesos 00/100 m.n.), for the fee for the issuance of the temporary entry permit for vehicles.

V. Those established in Article 198 of the Regulations.

To register and obtain the receipt of the return of the temporarily entered vehicle, the interested party must present themselves with their vehicle before BANJERCITO personnel operating the CIITEV module at any of the border customs of the national territory.

For the purposes of this rule, BANJERCITO is authorized to receive payment for the fee for the temporary entry of vehicles, as well as to issue the documents covering the temporary entry of the vehicle and its return.

Law 62, 137 bis 7, CFF 29-A, Decree on used vehicles 11, Regulations 198, RGCE 3.5.5., 3.5.6.

Circulation within the strip and in the border region for foreign vehicles 3.4.8. For the purposes of Article 136 of the Law, vehicles owned by residents abroad may circulate within a 20-kilometer strip parallel to the international dividing line and in the border region, provided they comply with the following:

I. The vehicle must have and carry foreign license plates or the document proving circulation abroad, valid at the time of crossing the international dividing line and during their stay in national territory.

II. A resident abroad must be on board the vehicle.

The vehicles referred to in this rule may be repaired by automotive workshops located in said zones provided they have the order accrediting the service provided and containing the RFC key of the automotive workshop; otherwise, a copy of the RFC key of the automotive workshop, and may be driven by the owners or employees of said workshops, for the purpose of testing them, provided they circulate on business days and hours, within the authorized zones, and have on board the vehicle the documentation indicated above, as well as the document accrediting the labor relationship between the physical or legal person owning the workshop and the person driving the vehicle, and in which the test order given to the driver is stated.

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

Unless proven otherwise, it is presumed that Mexican nationals are residents in national territory. Residents abroad must accredit before the customs authority the migratory status accrediting them as permanent or temporary residents abroad, through official documentation issued by the migratory authority of the foreign country or by any other authority of the foreign country in which the domicile of the resident abroad can be identified, or with the express authorization of the competent authority of that country granting them the status of service provider in accordance with international agreements to which Mexico is a party, or through the notice of change of fiscal residence, referred to in Article 9o., last paragraph of the CFF.

Law 136, CFF 9

Re-exportation of spare parts and damaged parts imported as a whole 3.4.9. For the purposes of Articles 138 and 146, fraction III of the Law, and 195 and 196 of the Regulations, those who require sending from the border strip or border region to the rest of the national territory or vice versa, national or nationalized merchandise consisting of materials, packaging or packing material, machinery, equipment, spare parts, parts, or components damaged or defective that form part of complete equipment, for maintenance, analysis and tests, calibration, design processes, repair, destruction, or substitution, may do so accompanying the merchandise at all times with a copy of the service order or fiscal receipt that meets the requirements indicated in Articles 29 and 29-A of the CFF accrediting the processes or services to which said merchandise will be subjected.

When said merchandise is sent for the purpose of subjecting them to processes of maintenance, analysis and tests, calibration, design processes, repair, substitution, or destruction, invariably in the service order or fiscal receipt accrediting the process to which the merchandise will be subjected, the place in which said processes will be carried out must be indicated.

The shipment of spare parts, parts, or components that substitute for the damaged or defective ones that are under repair, may be carried out in accordance with the first paragraph of this rule.

Regarding vehicles and automotive parts and components, the companies of the terminal automotive industry or vehicle manufacturing industry referred to in rule 4.5.30., as well as the representatives of world brands that market new vehicles in Mexico or representatives of said brands that comply with the NOM and offer warranties, service, and spare parts, may avail themselves of what is established in this rule, even for accessories, without the need to attach a copy of the definitive import declaration to the border strip or border region or to the rest of the national territory of the vehicle or of the automotive parts and components.

Law 138, 146, CFF 29, 29-A, Regulations 195, 196, RGCE 4.5.30.

Customs clearance of merchandise that will be imported definitively to the Chetumal Border Region, as well as its re-exportation to the rest of the national territory 3.4.10. For the purposes of Articles fifth and ninth of the Decree of the Chetumal Free Zone, published in the DOF on December 31, 2020, and its subsequent modifications, the definitive import of merchandise to the Chetumal Border Region and, if applicable, its subsequent re-exportation to the rest of the national territory, carried out by persons who have a valid registration as a Company of the Region, must be carried out by the Subteniente López Customs, declaring in the customs declaration the keys that correspond according to appendices 2 and 8, as well as the key of the destination of the merchandise that corresponds, in accordance with appendix 15, contained in Annex 22.

Decree of the Chetumal Free Zone 5, 9, Annex 22

Customs clearance of merchandise that will be imported definitively under the Decree to promote the free zone of Chetumal, state of Quintana Roo 3.4.11. For the purposes of Articles Fourth and Fifth of the Decree to promote the free zone of Chetumal, state of Quintana Roo, published in the DOF on April 22, 2024, the definitive import of merchandise to the Chetumal free zone carried out by the Tenants of the Tianguis del Bienestar, must be carried out by the Subteniente López customs, declaring in the customs declaration the keys that correspond according to appendices 2 and 8, as well as the key of the destination of the merchandise that corresponds in accordance with appendix 15, contained in Annex 22.

Decree to promote the free zone of Chetumal, state of Quintana Roo Fourth and Fifth, Annex 22

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 195

Payment of contributions for merchandise other than passenger luggage that exceed the amounts established in the Decree of the Chetumal Free Zone 3.4.12. For the purposes of Article Eighth of the Decree of the Chetumal Free Zone, published in the DOF on December 31, 2020, and its subsequent modifications, passengers who extract foreign merchandise other than those that make up their luggage, to be destined to the rest of the national territory, which have been definitively imported to the Chetumal Border Region, whose value exceeds 1,000 (one thousand) or 2,500 (two thousand five hundred) dollars of the United States of America, or its equivalent in national or foreign currency, as applicable, may pay the respective contributions at the Subteniente López customs, levied by their introduction to the rest of the national territory.

Decree of the Chetumal Free Zone Eighth

Payment of contributions for merchandise other than passenger luggage that exceeds the amount established in the Decree to promote the free zone of Chetumal, state of Quintana Roo 3.4.13. For the purposes of Article Sixth of the Decree to promote the free zone of Chetumal, state of Quintana Roo, published in the DOF on April 22, 2024, passengers who extract foreign merchandise other than those that make up their luggage, which have been definitively imported to the Chetumal free zone, in the municipality of Othón P. Blanco, in the state of Quintana Roo, whose value exceeds 2,500 (two thousand five hundred) dollars of the United States of America, or its equivalent in national or foreign currency, may pay the respective contributions at the Subteniente López customs, levied by their introduction to the rest of the national territory.

Decree to promote the free zone of Chetumal, state of Quintana Roo Sixth

Chapter 3.5. Vehicles Procedure for the definitive importation of vehicles 3.5.1. For the purposes of Articles 36, 36-A, and 96 of the Law, the definitive importation of vehicles will be governed by what is stated in this Chapter, with the following general provisions being applicable, as appropriate:

I. New Vehicles:

a) A new vehicle will be considered one that meets the following characteristics:

1. That it has been acquired first-hand. It is considered acquired first-hand, provided that the equivalent document issued by the manufacturer or distributor authorized by the manufacturer is available.

2. That the model year of the vehicle corresponds to the year in which the importation is carried out or a subsequent year, and that this information corresponds to the vehicle's VIN.

3. That at the moment the vehicle is presented to the automated selection mechanism, according to the odometer reading, the vehicle has not traveled more than 1,000 kilometers or its equivalent in miles, in the case of vehicles with a gross weight less than 5,000 kilograms, and not more than 5,000 kilometers or its equivalent in miles, in the case of vehicles with a gross weight equal to or greater than 5,000 kilograms, but not greater than 8,864 kilograms.

b) Process through a customs broker or customs agency, the definitive importation customs declaration with the keys that correspond according to appendices 2 and 8, contained in Annex 22, and present it before the area designated by the customs office in question, to carry out its importation.

c) The importation of vehicles may be carried out at any customs office, in which the customs broker or customs agency is attached or authorized.

d) The customs declaration may only cover the vehicle or vehicles in question and no other merchandise.

e) In the customs declaration, the IGI, IVA, ISAN, and DTA must be determined and paid, under the terms of the applicable legal provisions.

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

f) The importer must make the payment of contributions, in accordance with rule 1.6.2.

g) Individuals may, through a customs broker or customs agency, import only one new vehicle definitively in each twelve-month period, without requiring their registration in the Importers Registry and in the Registry of Importers of Specific Sectors, for these purposes, the following will apply:

1. The RFC field of the customs declaration must be left blank when the homoclave is not available, and invariably in the CURP field, the CURP key corresponding to the importer must be entered, and

2. Attach to the importation customs declaration a copy of the official identification and the document accrediting their domicile.

II. Used Vehicles:

Individuals may carry out the definitive importation of one used vehicle in each twelve-month period, without requiring their registration in the Importers Registry and in the Registry of Importers of Specific Sectors. When they require importing more than one used vehicle, they must be registered in the RFC, in the Importers Registry, and in the Registry of Importers of Specific Sectors.

Legal persons that are registered in the RFC may carry out the definitive importation of one used vehicle in each twelve-month period, without requiring their registration in the Importers Registry. When they require importing more than one used vehicle in a twelve-month period, they must be registered in the Importers Registry.

Legal persons and individuals with business activity that pay taxes under Title II or Title IV, Chapter II, Section I of the ISR Law, may import the number of used vehicles they require, provided they are registered in the Importers Registry and in the Registry of Importers of Specific Sectors.

For the purposes of this fraction, the following will apply:

a) Process before the entry customs office through a customs broker or customs agency, the definitive importation customs declaration with the corresponding key, in accordance with appendix 2, contained in Annex 22, and comply with the following:

1. The RFC field of the customs declaration must be left blank when the homoclave is not available, and invariably in the CURP field, the CURP key corresponding to the importer must be entered, and

2. Attach to the importation customs declaration a copy of the official identification and the document accrediting their domicile.

b) The customs declaration may only cover one vehicle and no other merchandise.

c) The importation of vehicles may be carried out at the northern border customs of the country or those for maritime traffic indicated in Annex 21, fraction III, subsection b), and rule 3.1.29., in which the customs broker or customs agency carrying out the procedure is attached or authorized. The vehicles must be presented for importation in the area designated by the customs office in question, circulating under their own power, to activate the automated selection mechanism.

For the purposes of the first paragraph of this subsection, the definitive importation procedure for vehicles carried out in accordance with rules 3.5.5. and 3.5.6., must be carried out through the customs broker or customs agency attached to the customs office through which the operation is processed; in the case of customs brokers or customs agencies authorized to act at the Subteniente López Customs or the Agua Prieta Customs, they may process the definitive importation of vehicles, provided that their attached customs office is the Nogales Customs or the San Luis Río Colorado Customs; customs brokers authorized to act at the Ciudad Camargo Customs may process the definitive importation, provided that their attached customs office is the Ciudad Miguel Alemán Customs; likewise, customs brokers authorized to act at the San Luis Río Colorado Customs may process the definitive importation, provided that their attached customs office is the Nogales Customs.

d) In the customs declaration, the IGI, IVA, ISAN, and DTA must be determined and paid, under the terms of the applicable legal provisions.

e) The importer must make the payment of contributions, in accordance with rule 1.6.2., observing what is stated in rule 1.4.9.

f) For the purposes of Article 6 of the Decree on used vehicles, it must be considered that a used vehicle is restricted or prohibited for circulation in the country of origin, when based on the background provided by authorized companies in accordance with rule 3.5.12 or when the title of ownership declares the vehicle in any of the following conditions:

CONDITION OBSERVATIONS Only parts (parts only) Assembled parts (assembled parts) Total loss (total loss) Except when it concerns vehicles whose title of ownership is of the Salvage type, as well as those that additionally bear the legends clean; rebuilt/reconstructed; or corrected. Dismantlers (dismantlers) Destruction (destruction) Non-repairable (non repairable) Non-rebuildable (non rebuildable) Not legal for street (non street legal) Flood (flood) Except when it additionally bears the legends clean; rebuilt/reconstructed; or corrected. Junk (junk) Crush (crush) Scrap (scrap) Seizure/forfeiture (seizure / forfeiture) Exclusive use off-highways (off-highway use only) Flood/water damage (water damage)

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198 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 Not eligible for road use Recovered (salvage), when referring to the following types:

• DLR SALVAGE
• SALVAGE-PARTS ONLY
• LEMON SALVAGE
• SALVAGE LETTER-PARTS ONLY
• FLOOD SALVAGE
• SALVAGE CERT-LEMON LAW BUYBACK
• SALVAGE CERTIFICATE-NO VIN
• SALVAGE TITLE W/ NO PUBLIC VIN
• DLR/SALVAGE TITLE REBUILDABLE
• SALVAGE THEFT
• SALVAGE TITLE-MANUFACTURE BUYBACK
• COURT ORDER SALVAGE BOS
• SALVAGE / FIRE DAMAGE
• SALVAGE WITH REPLACEMENT VIN
• BONDED SALVAGE
• WATERCRAFT SALVAGE
• SALVAGE KATRINA
• SALVAGE TITLE WITH ALTERED VIN
• SALVAGE WITH REASSIGNMENT
• SALVAGE NON REMOVABLE Except when referring to vehicles whose title is of the Salvage type other than those listed here, as well as those that additionally bear the legends clean; rebuilt/reconstructed; or corrected. Stolen (stolen) Only when the title indicates that it was recovered, and this latter status remains in effect. Frame damage Fire damage Recycled Crash test vehicle

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 199 g) Customs brokers or customs agencies shall:

1. Require the importer to present the original title of ownership, verify that said document does not bear a legend identifying it with any of the conditions referred to in the preceding subsection; verify that the original does not contain erasures, strikethroughs, amendments, or any other characteristic that suggests that said document has been altered or forged; and, after comparing it with the original, they must record on the copy attached to the petition the following legend: I declare under oath that this is a faithful and exact copy of the original I had in my sight and transmit it in terms of rule 3.1.31., with its digital signature (e.firma).
2. Confirm through consultation via the confederations, business chambers, and associations that have the authorization referred to in rule 1.8.1., that the vehicle is not reported as stolen, damaged, restricted, or prohibited for circulation in the country of origin, attaching said document to the petition and keeping a copy of the printout of said document in their files. Likewise, they must provide the importer electronically or in print the result of the consultation, in which the VIN appears. The consultation referred to in the preceding paragraph shall only apply to vehicles originating from the United States of America or Canada, whose model year is less than thirty years from the date the importation is carried out, and must contain at least the following information: i. Verification of vehicles reported as stolen; ii. Type of title of ownership, through which fraction II, subsection f) of this rule can be confirmed. iii. VIN decoding. iv. Key and number of the petition, as well as the key in the RFC or CURP of the importer. The confederations, business chambers, and associations that have the authorization referred to in rule 1.8.1., that provide the consultation referred to in this subsection, must make such information available to the SAT for remote real-time consultation. In other cases, it must be confirmed through consultation in vehicle information systems that the vehicle is not reported as stolen, damaged, restricted, or prohibited for circulation in the country of origin, attaching a printout of said document to the corresponding petition and keeping a printout in their files. Likewise, confirm through consultation on the website www.repuve.gob.mx, entering the vehicle's VIN, that it does not have a theft report in national territory, keeping a copy of the printout of said document in their files.
3. Take and keep in their files legible rubbings or digital photographs of the VIN and declare under oath that the data from the rubbing or photograph coincide with those recorded in the documentation supporting the vehicle, attaching a copy of the rubbing or photograph to the petition.
4. Verify at the point of entry into the country the authenticity of the documents (certificates or statements), through the databases or information sources of the environmental authorities of the states that make up the United States of America, or well, of the private databases, which are available electronically for consultation, for which they may attach to the corresponding petition a copy of the printout of said document and keep another in their files, in order to comply with the first transitional article of the Official Mexican Standard NOM-041-SEMARNAT-2015, which establishes the maximum permissible limits of emission of contaminating gases from the exhaust of motor vehicles in circulation that use gasoline as fuel, published in the DOF on June 10, 2015 and its subsequent modifications, Annex 2.4.1 of the Agreement by which the Secretariat of Economy issues Rules and general criteria in foreign trade matters, published in the DOF on May 09, 2022 and its subsequent modifications, article 26 of the LCE, in relation to article 36-A, fraction I, subsection c) of the Law and rule 3.5.3. h) When, due to customs inspection, errors are detected in the VIN declared in the petition, the customs broker or customs agency must effect the rectification of the corresponding petition before the conclusion of said inspection. i) For the purposes of article 146 of the Law, the legal stay of vehicles imported definitively in accordance with this Chapter shall be supported at all times by the definitive import petition that is registered in the SEA. The certification by the customs and the barcode in accordance with appendix 17, contained in Annex 22, must be recorded in the definitive import petition. j) For the purposes of article 86-A of the Law, when the declared value of the used vehicle to be imported is lower than its estimated price according to the Estimated Prices Resolution, the original of the deposit receipt or guarantee must accompany the import petition, which guarantees the contributions corresponding to the difference between the declared value and the respective estimated price, in accordance with the second paragraph of rule 1.6.28. Law 2, 6, 36, 36-A, 86-A, 96, LCE 26, ISR Law, Title II, Title IV, Chapter II, Section I, Used Vehicles Decree 6, Agreement by which the Secretariat of Economy issues Rules and general criteria in foreign trade matters Annex 2.4.1, Estimated Prices Resolution, Official Mexican Standard NOM-041-SEMARNAT-2015, which establishes the maximum permissible limits of emission of contaminating gases from the exhaust of motor vehicles in circulation that use gasoline as fuel first transitional, RGCE 1.4.9., 1.6.2., 1.6.28., 1.8.1., 3.1.29., 3.1.31., 3.5.3., 3.5.5., 3.5.6., 3.5.12., Annexes 21 and 22 Definitive import of new vehicles 3.5.2. For the purposes of article 96 of the Law, individuals and legal entities through a customs broker or a customs agency may carry out the definitive import of new vehicles into national territory, in accordance with the following: I. That it concerns new vehicles with a gross vehicle weight not greater than 8,864 kilograms; II. The requirements and procedures established in rule 3.5.1., fraction I are met; III. The customs broker or customs agency must declare in the petition the keys of the identifiers that correspond according to appendix 8, contained in Annex 22, the characteristics of the vehicles, such as: brand, model, model year, the VIN and the mileage marked by the odometer, and IV. The following documentation must be attached to the petition: a) Copy of the equivalent document issued by the manufacturer or distributor authorized by the manufacturer, in the name of the importer, with which ownership and the value of the vehicles are accredited, which must be transmitted in terms of rule 1.9.16. and presented in terms of rule 3.1.31; b) Copy of the documents that prove compliance with the non-tariff regulations and restrictions applicable to the definitive import of new vehicles, at the point of entry into national territory; c) Copy of the document that proves the quota assigned by the SE, if applicable, and

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 201 d) Copy of the valid and current document that certifies that the vehicles qualify as originating in accordance with the free trade treaty or commercial agreement in question and are exported directly from the Party country of the treaty or commercial agreement that corresponds or, if applicable, compliance with the transit provisions, with or without transshipment applicable, when a preferential tariff rate is applied in accordance with the free trade treaties of which the Mexican State is a Party or commercial agreements celebrated by Mexico and that are in force. Regarding the importation of vehicles carried out by companies in the final or manufacturing automotive industry, it will not be necessary to declare in the petition the mileage marked by the odometer; in this case, they must declare in the petition, the registration of companies in the final automotive industry assigned by the SE. The provisions of this rule shall not apply to the definitive import of vehicles extracted from the fiscal deposit regime of the final or manufacturing automotive industry to be incorporated into the national market. Law 2, 36, 36-A, 96, RGCE 1.9.16., 3.1.31., 3.5.1., Annex 22 Requirements in matters of emission of contaminants 3.5.3. For the purposes of the first transitional article of the Official Mexican Standard NOM-041-SEMARNAT-2015, which establishes the maximum permissible limits of emission of contaminating gases from the exhaust of motor vehicles in circulation that use gasoline as fuel, published in the DOF on June 10, 2015 and its subsequent modifications, article 6 of the Used Vehicles Decree, Annex 2.4.1 of the Agreement by which the Secretariat of Economy issues Rules and general criteria in foreign trade matters, published in the DOF on May 09, 2022 and its subsequent modifications, article 26 of the LCE, in relation to article 36-A, fraction I, subsection c) of the Law and rule 3.5.1., fraction II, subsection g), numeral 4; customs brokers or customs agencies that carry out the definitive import of used vehicles must verify at the point of entry into the country the authenticity of the documents (certificates or statements) that contain the results of the evaluations that prove that the vehicle complies with the applicable provisions in matters of emission of contaminating gases to the atmosphere of the country of origin. Such authenticity must be verified through the databases or information sources of the environmental authorities of any of the States that make up the United States of America, or well, of the private databases, which are available electronically for consultation. In the case of the documents (certificates or statements) that are used for this type of operation, they must contain a certificate number for the purpose of being pre-validated and related to the operation, as well as a space for the printing of the two-dimensional security barcode (Quick Response Code, QR for its acronym in English) that allows its reading by the competent authorities, which must be attached to the petition and transmitted via the electronic prevalidation of data, contained in the petitions, referred to in article 16-A of the Law. The document, as well as the information transmitted, must contain at least the following: I. Owner's name. II. VIN. III. Place of manufacture. IV. Misfire Monitoring. V. Photos of the vehicle from the front, back, and both sides, as well as of the VIN from the dashboard, label of the vehicle door to which the evaluation in matters of emission of contaminating gases was performed. These photographs must clearly evidence the brand and color of the vehicle. Additionally, photographs of the vehicle during the verification must be included, where it is appreciated that the vehicle is connected to the device and that it is a fixed or mobile workshop. VI. Catalyst Monitoring. VII. Fuel System Monitoring.

202 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 VIII. Oxygen Sensor Monitoring. IX. Comprehensive Catalyst Monitoring. X. Date and Test Result. Verification units in the United States of America must prove that the measurement equipment used for the verification service is certified by the environmental authorities of the United States of America, exhibiting them to the entities authorized to provide the services of electronic prevalidation of data, contained in the petition, as well as mentioning them in the documents they issue. Additionally, the document referred to in the preceding paragraph, as well as the information transmitted, must contain the geolocation mark, in which the place where the verification referred to in this rule was carried out is recorded. The electronic file generated by the verification unit in the United States of America that sends to the customs brokers, must contain the odometer reading history, with the possibility of detecting possible alterations to it, the history and dates of the vehicle records in matters of emission gas compliance, if applicable, as well as the license plate or vehicle plates, when applicable. The exhibition of the corresponding document must be in original and does not require any additional formality such as certifications before notaries public, apostilles, or translations into Spanish, except in the case that the document that proves the approved results of the environmental tests of emission of contaminating gases to the atmosphere, is in a language other than English. If a document cannot be verified physically and electronically in terms of this rule, customs authorities will not accept it as a valid document. Additionally, the authorized person to provide the services of electronic prevalidation of data, contained in the petition, must provide online access to the customs authority, of the previously mentioned database. Law 16-A, 36-A, LCE 26, Used Vehicles Decree 6, Agreement by which the Secretariat of Economy issues Rules and general criteria in foreign trade matters Annex 2.4.1, Official Mexican Standard NOM-041-SEMARNAT-2015, which establishes the maximum permissible limits of emission of contaminating gases from the exhaust of motor vehicles in circulation that use gasoline as fuel first transitional, RGCE 3.5.1. Preferential tariff treatment for originating vehicles 3.5.4. For the purposes of article 3 of the Used Vehicles Decree, the definitive import of used vehicles may be carried out requesting preferential tariff treatment for those vehicles that qualify as originating in accordance with a free trade treaty of which the Mexican State is a Party or commercial agreement in question and that are in force, provided that it is exported directly from the Party country of the treaty or commercial agreement that corresponds or, if applicable, compliance with the transit provisions, with or without transshipment applicable, in accordance with the following: I. Comply with the requirements and procedures established in fraction II of rule 3.5.1. II. Process the definitive import petition with the keys that correspond in accordance with appendices 2 and 8, contained in Annex 22 and declare: a) The characteristics of the vehicle, such as: brand, model, model year and the VIN, and b) When in the document that proves ownership of the vehicle, the provider's address is recorded as a postal box, this must be indicated in the field of the corresponding petition to provider/address. In the petition, the IGI must be determined and paid, applying, if applicable, the preferential tariff rate established in commercial agreements or free trade treaties of which the Mexican State is a Party and that are in force, provided that the goods qualify as originating and that in terms of article 36-A, fraction I, subsection d) of the Law, the origin of the same is supported accompanying the valid and current certificate of origin or the proof document of origin duly filled out, as appropriate, which contains information directly provided by the vehicle assembly company in question, attaching the certificate or document issued by said company based on which information regarding the origin of the vehicle was obtained. In case of not having the certificate or document referred to in the preceding paragraph, the importer must present a written declaration, under oath, signed by the assembly company, in which it states that the used vehicle to be imported was manufactured, manufactured or assembled as an originating good, in accordance with the provisions or rules of origin applicable to the free trade treaties of which the Mexican State is a Party or Corresponding Agreements and that are in force. III. A copy of the following documentation must be attached to the petition: a) Title of ownership in the name of the importer or endorsed in favor of the same, with which ownership of the vehicle is accredited; b) Rubbing or digital photograph of the vehicle's VIN; and c) The CURP of the importer, when it concerns individuals. Law 36-A, 96, Used Vehicles Decree 3, RGCE 3.5.1., Annex 22 Exemption of permit for the importation of vehicles under the Used Vehicles Decree 3.5.5. For the purposes of article 4 of the Used Vehicles Decree, individuals and legal entities who are owners of used vehicles whose model year is eight and nine years prior to the year in which the importation is carried out and whose VIN corresponds to vehicles manufactured or assembled in the United States of America, Canada or Mexico, may process their definitive import under the aforementioned Decree, without requiring prior permission from the SE, nor having a certificate or certification of origin and provided that the following is carried out: I. Comply with the requirements and procedures established in rule 3.5.1., fraction II, II. Process the definitive import petition with the keys that correspond according to appendices 2 and 8, contained in Annex 22 and declare the following: a) The characteristics of the vehicle, such as brand, model, model year and the VIN, and b) When in the document that proves ownership of the vehicle, the provider's address is recorded as a postal box, this must be indicated in the field of the corresponding petition to provider/address. III. In the petition, the IGI must be determined and paid with an ad-valorem tariff of 10%. IV. A copy of the following documentation must be attached to the petition: a) Title of ownership in the name of the importer or endorsed in favor of the same, with which ownership of the vehicle is accredited. b) Rubbing or digital photograph of the vehicle's VIN. c) The CURP of the importer when it concerns individuals. Individuals who import vehicles, under the Used Vehicles Decree, that are classified according to the TIGIE in tariff fractions 8704.22.07, 8704.23.02, 8704.32.07, 8704.42.02, 8704.43.02 or 8704.52.02 regarding vehicles for the transport of goods 8702.10.05, 8702.20.05, 8702.30.05 or 8702.90.06, regarding vehicles for the transport of sixteen or more people 8701.21.01, 8701.22.01, 8701.23.01, 8701.24.01 or 8701.29.01, regarding highway tractors for semi-trailers or 8705.40.02, regarding concrete mixer trucks, must be registered in the Importers Registry and in the Registry of Importers of Specific Sectors. Law 36, 36-A, 59, 96, LIGIE 1, Chapter 87, Used Vehicles Decree 4, Regulation 82, RGCE 3.5.1., Annex 22

204 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 Definitive importation of vehicles to the border under the Used Vehicles Decree 3.5.6. For the purposes of Article 5 of the Used Vehicles Decree, individuals and legal entities that are residents of the Northern Border Strip, in the States of Baja California and Baja California Sur, in the partial region of the State of Sonora and in the Municipalities of Cananea and Caborca in the State of Sonora, owners of used vehicles whose model year is between five and ten years prior to the year in which the importation is carried out and whose VIN corresponds to vehicles manufactured or assembled in the United States of America, Canada or Mexico, may process their definitive importation under the aforementioned Decree, by doing the following: I. Comply with the requirements and procedures established in rule 3.5.1., fraction II, II. Process the definitive import declaration with the corresponding keys according to appendices 2 and 8, contained in Annex 22 and declare the following: a) The characteristics of the vehicle, such as brand, model, model year and the VIN, and b) When the document that proves ownership of the vehicle lists the supplier's address as a post office box, this must be indicated in the corresponding field of the import declaration for supplier/address. III. The IGI must be determined and paid in the declaration with an ad-valorem tariff as follows: a) Vehicles whose model year is five to nine years prior to the year in which the importation is carried out, at 1%. b) Vehicles whose model year is ten years prior to the year in which the importation is carried out, at 10%. IV. A copy of the following documentation must be attached to the declaration: a) Title of ownership in the name of the importer or endorsed in their favor, which proves ownership of the vehicle. b) Tracing or digital photograph of the vehicle's VIN. c) The importer's CURP, when dealing with individuals. d) The document proving their address in the Northern Border Strip of the country, in the states of Baja California, Baja California Sur, in the partial region of the State of Sonora or in the Municipalities of Cananea or Caborca, State of Sonora. For the purposes of this subsection, they may prove their address in these areas with a copy of their photographic voter ID. Individuals who import vehicles, under the Used Vehicles Decree, that are classified according to the TIGIE in tariff fractions 8704.22.07, 8704.32.07, 8704.42.02 or 8704.52.02, regarding vehicles for the transport of goods or 8702.10.05, 8702.20.05, 8702.30.05 or 8702.90.06, regarding vehicles for the transport of persons, must be registered in the Importers Registry and in the Registry of Importers of Specific Sectors. Law 36, 36-A, 59, 96, 136, 137 bis 2, LIGIE 1, Chapter 87, Used Vehicles Decree 5, Regulation 82, RGCE 3.5.1., Annex 22

Obligations of vehicle trading companies 3.5.7. For the purposes of Article 8 of the Used Vehicles Decree, merchants in the vehicle trade who carry out the definitive importation of vehicles in accordance with what is established in rules 3.5.4., 3.5.5. and 3.5.6., must comply with the obligation to transmit in accordance with procedure form 57/LA Monthly notice on importation and sale of used vehicles, contained in Annex 2, the information on the importations they carry out under the reference Decree.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 205 When, in the corresponding fiscal year, taxpayers do not transmit the information in accordance with procedure form 57/LA Monthly notice on importation and sale of used vehicles, contained in Annex 2, and transmit it in a different manner or do so outside the established deadline, on two occasions, the SAT will initiate the procedure for suspension of the Importers Registry and, where applicable, in the Registry of Importers of Specific Sectors, in accordance with what is established in Article 9 of the Used Vehicles Decree. Used Vehicles Decree 8, 9, RGCE 3.5.4., 3.5.5., 3.5.6., Annexes 2 and 22

Change of regime for temporary vehicles 3.5.8. For the purposes of Article 10, first paragraph of the Used Vehicles Decree, individuals who are owners of vehicles referred to in rule 3.5.5., as well as those of ten or more years prior to the year in which the importation is carried out whose VIN corresponds to the manufacture or assembly of the vehicle in Mexico, the United States of America or Canada and that in both cases are classified according to the TIGIE in the tariff fractions referred to in the first paragraph of said article, that are found in the country under temporary importation, may process their definitive importation, provided that they are within the deadline of the temporary importation and the following is complied with: I. With the requirements and procedure established in rule 3.5.5. II. For the purposes of rule 3.5.1, fraction II, subsection c), the definitive import declaration may be processed before any customs office, through the customs broker or customs agency, whose customs office of assignment or authorization is the one through which the definitive importation of the vehicles is carried out. In the event that the automated selection mechanism determines customs recognition, the customs broker or the customs agency must present the vehicle at the customs office for the purpose of carrying out such recognition. III. The IGI must be determined and paid with updates from the date on which the temporary importation was carried out until the date of payment of the definitive import declaration. IV. Attach to the definitive import declaration the documentation that supports the temporary importation of the vehicle in question for the purpose of proceeding with the cancellation of the corresponding temporary importation. For the purposes of this rule, what is stated in Annex 21, fraction III, subsection b) shall not apply. Law 36-A, 93, LIGIE 1, Chapter 87, Used Vehicles Decree 10, RGCE 3.5.1., 3.5.5., Annexes 21 and 22

Exemption of guarantee for estimated prices for used vehicles 3.5.9. For the purposes of Article Eleventh of the Estimated Prices Resolution, the following shall apply: I. Foreign suppliers interested in obtaining or renewing the registration to carry out the electronic transmission of used vehicle information, must submit a request to the DGJA, in accordance with procedure form 75/LA Request to obtain or renew the registration to carry out the transmission of used vehicle information, contained in Annex 2. Prior to the opinion of the Tax Revenue Policy Unit of the Undersecretariat of Revenues, the DGJA will publish a key on the SAT Portal and notify the admissibility of the request to each supplier with the corresponding registration within a period not exceeding twenty days counted from the date of presentation of the request indicated in this subsection, provided that all requirements have been met. In the event that the request has been rejected, the interested party may submit their request again. If, as a result of the review of the documentation presented by the company applying for the registration, the Tax Revenue Policy Unit requires that the content of some document(s) be clarified, it will request, on a single occasion, through the DGJA, that the applying company present complementary information that responds to the inquiries made in this regard. This information must be presented within a maximum period of one month counted from the date on which the requirement is notified by the DGJA. If the requirement is not complied with within the established deadline, the request will be considered not presented.

206 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 II. For the purposes of the penultimate paragraph of the article to which this rule refers, the customs authority will proceed to the cancellation of the registered supplier when: a) Possible irregularities are detected in the information transmitted by the registered supplier. b) This does not provide the information or documentation that is required of it. c) It ceases to comply with any of the requirements to obtain the registration or with the obligations inherent to the registration. d) At least twenty operations are not carried out using the information transmitted by the registered foreign supplier in question, in a period greater than three months of the calendar year. For the purposes of the foregoing, the customs authority will issue a letter in which it determines the start of the cancellation procedure, ordering the suspension of its registration and will require by email the documentation and information that disproves the grounds for cancellation of the registration. When the required information or documentation is not provided within the period of ten days counted from the date the notification of the respective requirement takes effect, or the information or documentation does not disprove the ground for cancellation, once the file is duly integrated, the DGJA will issue and notify within a maximum period of one month the definitive resolution of cancellation of the registration, communicating said act to the supplier via email. It is understood that the file is duly integrated when the deadlines for the presentation of the information or documentation that was required of it have expired, or, if appropriate, the authority responsible for issuing the resolution has carried out the necessary steps for the analysis and valuation of the documents offered by the interested parties. If the definitive resolution is not issued within the reference term, the actions of the authority that initiated the cancellation procedure will become void. As a result of this cancellation, the supplying company, its partners, shareholders, associated persons and other persons, whatever name they may be designated by, that 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, will not be able to request a new registration under this rule within a period of three years, counted from the date of cancellation. Foreign suppliers who have the registration referred to in this rule may cancel it when they request it before the DGJA. III. For the purposes of this rule, those who opt to carry out the definitive importations of vehicles to remain in the Northern Border Strip, in the States of Baja California and Baja California Sur, in the partial region of the State of Sonora and in the Municipalities of Cananea and Caborca in the State of Sonora, who prove to the customs office that they have an equivalent document issued by a registered supplier, must declare in the corresponding declaration the key corresponding according to appendix 8, contained in Annex 22 and the registration number corresponding to the foreign supplier who had effected the alienation of the vehicle in question. The deadline to present the used vehicle for importation into the country under this rule will be thirty days counted from the date of issuance of the equivalent document by the supplier with registration. If the importation of the vehicle is not carried out within this deadline, the benefit of the exemption of the guarantee referred to in Article Eleventh of the cited Resolution will not be granted. Foreign suppliers to whom the registration referred to in this rule has been granted, before starting the electronic transmission of used vehicle information, must inform the DGJA of the additions and removals of the legal entities that provide the electronic data pre-validation service, contained in the declarations, with which there is an agreement for the electronic transmission of data.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 207 In the case of additions, present the legal instrument through which the electronic transmission of data is formalized between the company authorized to electronically transmit the used vehicle information and said person. Foreign suppliers may only transmit electronic data information through those authorized to provide electronic data pre-validation services, contained in the declarations, in accordance with rule 1.8.1., that were added, in accordance with the previous paragraph. The pre-validation of declarations may only be carried out with the aforementioned authorized entities. ANAM will publish on its Portal the name, trade name or corporate name of the foreign suppliers who have the registration indicated in this rule, as well as of the legal entities with which each supplier has an agreement for the electronic transmission of data and has been added to the DGJA. The equivalent documents issued by foreign suppliers with registration valid under this rule must contain their trade name or corporate name and their tax identification number. In cases where the equivalent document has been issued with a trade name belonging to said supplier, it must contain the tax identification number of the foreign supplier who has the registration (in the case of Canada, the business number and in the case of the United States of America, the tax identification number). The date of issuance of the equivalent documents mentioned in the previous paragraph must correspond to the validity period of the registration authorized to the foreign supplier. The foreign supplier registered in accordance with this rule who carries out the alienation of a used vehicle whose destination is export to national territory, must issue the equivalent document and cede the rights of the title of ownership in favor of the acquirer of said vehicle. Law 2, 136, 137 BIS 2, Estimated Prices Resolution 11, CFF 27, RGCE 1.2.2., 1.8.1., 3.1.37., 3.5.10., Annexes 2 and 22

Obligations of customs brokers or customs agencies regarding the exemption of guarantee for estimated prices for used vehicles 3.5.10. For the purposes of rule 3.5.9., in relation to Article 54 of the Law, customs brokers or customs agencies must: I. Confirm the information contained in the documents relating to the definitive importation of the used vehicle, using only the legal person(s) that provide(s) the electronic data pre-validation service, contained in the declarations, in accordance with rule 1.8.1., that the foreign supplier notified before the DGJA, in accordance with rule 3.5.9. II. Confirm that the equivalent documents issued by the foreign suppliers referred to in rule 3.5.9. contain the elements indicated in the antepenultimate paragraph of said rule. III. Verify that the name of the acquirer indicated in the equivalent document and the title of ownership provided by the foreign supplier registered in accordance with rule 3.5.9., corresponds to the name of the importer, which must be a resident in national territory. However, in the event that said acquirer has contracted the services of a third party in national territory to carry out the importation of the used vehicle, the corresponding taxable concept must be declared in the respective declaration, in accordance with Article 65 of the Law, as well as the fiscal folio of the CFDI related to said service provision, in the key corresponding according to appendix 8, contained in Annex 22. In other cases where the names referred to in this subsection do not match, the application of the circumstance established in Article Eleventh of the Estimated Prices Resolution will not proceed. Law 2, 54, 65, Estimated Prices Resolution 11, RGCE 1.8.1., 3.5.9., Annex 22

208 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 Automotive agreement to guarantee contributions in the definitive importation of used vehicles 3.5.11. For the purposes of Article third of the Agreement establishing the program for local governments to guarantee contributions in the definitive importation of used motor vehicles destined to remain in the northern border strip and region, published in the DOF on April 11, 2011 and its subsequent modifications, individuals residing in the area indicated by said Program may carry out the definitive importation of a used vehicle every three years, in accordance with the following: I. Process the definitive import declaration with key A1 or VF, as applicable, in accordance with appendix 2, contained in Annex 22, entering in the identifier field, the key VJ of appendix 8, of said Annex. II. Comply with the requirements and procedures established in rule 3.5.1., fraction II, subsections b), d), f), g), h), i) and j). III. The definitive importation of the vehicles may be carried out by the customs offices located within the jurisdiction of the federal entity in question, through a customs broker or customs agency, attached to the customs office through which the importation is to be carried out. IV. The RFC field of the declaration must be left blank when the homoclave is not available and invariably in the CURP field, the CURP key corresponding to the importer must be entered. V. The following documentation must be attached to the declaration: a) Copy of the title of ownership or equivalent document issued by the foreign supplier in the name of the importer or endorsed in their favor or the sales note in the name of the importer (Bill of Sale), which proves ownership of the vehicle, which must be transmitted in terms of rule 1.9.16., and presented in accordance with rule 3.1.31. b) Original of the deposit receipt in customs guarantee account issued by the authorized Financial System Institution. c) Tracing or digital photograph of the vehicle's VIN. d) Copy of official ID or CURP and the document proving their address in the Border Strip or Region of the federal entity in which the importation is carried out. VI. In these cases, the payment of contributions must be made in accordance with what is established in rule 1.6.2. VII. Activate the automated selection mechanism, when the result is customs recognition, the vehicle must be physically presented before the customs office. Law 2, 43, 95, 96, Agreement establishing the Program for Local Governments to Guarantee Contributions in the Definitive Importation of Used Motor Vehicles destined to remain in the Northern Border Strip and Region 3, RGCE 1.6.2., 1.9.16., 3.1.31., 3.5.1., Annex 22

Registration of companies providing used vehicle background information and renewal 3.5.12. For the purposes of rule 1.8.2., fraction XIII, ANAM may grant registration in the registry of companies providing used vehicle background information and, where applicable, the renewal thereof, to interested parties who present the corresponding request, in accordance with procedure form 76/LA Request for registration and renewal in the registry of companies providing used vehicle background information, contained in Annex 2 and also comply with the following: I. Companies resident abroad must prove by publicly available information that it is a company providing used vehicle background information from the country of origin.

Likewise, the companies referred to in the preceding paragraph must prove that they are listed on recognized markets or that they belong to corporations that are listed on such markets, in accordance with what is established in Article 16-C, fraction II, of the Federal Tax Code (CFF).

In the case of companies constituted under Mexican legislation, they must prove that they have an exclusivity contract in national territory to provide the same services as the foreign supplier, provided that this supplier meets the characteristics indicated in this fraction.

II. Have online consultation information systems, which will be used for confrontation by the customs authority. For this reason, exporters, importers, those authorized to provide the service of electronic pre-validation of data contained in customs declarations, in accordance with Rule 1.8.1., and customs brokers or customs agencies, may not supply or provide information to companies providing used vehicle history, in order to guarantee the reliability of the information. Likewise, the consultation or use of said information must not be conditioned to vehicles for export to Mexico or the use of an intermediary or third party.

III. When the services are offered in the United States of America and Canada, the processed information contained in their database must have coverage of all states of the United States of America and all states of Canada. In the case where the services are offered only in one of the reference countries, the processed information contained in their database must have coverage of all states of the corresponding country. Such coverage must be published on the official internet page of the company.

IV. Prove that they have a vehicle purchase program (repurchase program) in case of errors or omissions regarding the information of said vehicles, which must be valid in the country of origin and published on the official internet page of the company, without conditioning the guarantee only to vehicles that are going to be exported to national territory or that the guarantee only applies through the use of an intermediary or third party.

V. The information that they issue and that must be provided to the competent authorities and to those authorized to provide the service of electronic pre-validation of data contained in the customs declaration, as applicable, for the confirmation consultation regarding the used vehicles subject to importation, in accordance with Article 6 of the Used Vehicles Decree, as well as Rule 3.5.1., fraction II, subsection g), item 2, must show at minimum:

a) Odometer reading, which detects possible alterations to it. b) Total loss history. c) Salvage history. d) Theft report in the country of origin. e) Vehicle history in terms of physical-mechanical inspection. f) Vehicle history in terms of compliance with gas emissions. g) Number of the title or titles of ownership, by date or number. h) License plates or vehicle registration plates with the ability to verify their validity, their match with the title and the vehicle that is physically intended to be imported.

In the corresponding fields, the information required above must be stated. When the field is empty, it will be understood as non-existent, without prejudice to the verification powers of the customs authority. The responsibility for the reports to contain the information lies with the used vehicle history provider companies that have the registration granted by ANAM in terms of this rule.

VI. When possible irregularities are detected in the information contained in the company's databases, non-compliance with requirements for the granting of this registration, or obligations inherent to the registration, the customs authority will require that, within a period of ten days, counted from the notification of the requirement, they provide the documentation and information that disproves them. When not provided within the stated period, or if the information or documentation does not disprove the possible irregularity, the cancellation of their registration will be notified.

As a result of the cancellation of the registration, the company, its partners, shareholders, associates, and 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 according to the statutes or legislation under which they are constituted, may not request a new registration under this rule within a period of three years, counted from the date of the cancellation resolution.

Used vehicle history provider companies that have the registration referred to in this rule may request that the DGJA leave it without effect.

VII. Used vehicle history provider companies to whom the registration referred to in this rule has been granted, before transmitting the data they issue for the confirmation consultation regarding the used vehicles subject to importation in accordance with Article 6 of the Used Vehicles Decree, as well as Rule 3.5.1., fraction II, subsection g), item 2, must present before the DGJA the following:

a) Original or certified copy of the legal instrument through which the electronic transmission of used vehicle data is formalized between the used vehicle history provider company and the legal person(s) that provide(s) the service of electronic pre-validation of data contained in the customs declarations. b) Information related to the additions and removals of the legal person(s) that provide(s) the service of electronic pre-validation of data contained in the customs declarations with which there is an agreement for the transmission of vehicle data.

ANAM will publish on its Portal the name, trade name, or corporate name of the foreign used vehicle history provider companies that have the registration indicated in this rule, as well as the legal person(s) that provide(s) the service of electronic pre-validation of data contained in the customs declarations, with which each company has an agreement for the electronic transmission of used vehicle data.

Law 16-A, 36, 144-A, CFF 16-C, 27, Used Vehicles Decree 6, Regulation 13, RGCE 1.2.2., 1.8.1., 1.8.2., 3.5.1., Annex 2

Definitive importation of used vehicles in accordance with Article Fourth of the Agreement establishing the program for local governments to guarantee contributions in the definitive importation of used motor vehicles intended to remain in the northern border strip and region

3.5.13. For the purposes of Article Four of the Agreement establishing the program for local governments to guarantee contributions in the definitive importation of used motor vehicles intended to remain in the northern border strip and region, published in the DOF on April 11, 2011, and its subsequent modifications, natural persons residing in the zone indicated by said Program may carry out the definitive importation of a used vehicle, in accordance with the following:

I. Process the definitive importation customs declaration with key A1, VU, or VF, as applicable, in accordance with Appendix 2, entering in the identifier field, key VJ of Appendix 8, contained in Annex 22.

II. The definitive importation of the vehicles may be carried out by the customs offices located within the jurisdiction of the federal entity in question, through a customs broker or customs agency, attached to the customs office through which the importation is intended to be carried out. In the case of customs brokers or customs agencies authorized to act in the Customs Office of Ensenada, they may process the definitive importation of vehicles referred to in this article.

III. The customs declaration may only cover one vehicle and no other merchandise.

IV. The RFC field of the customs declaration must be left blank when the homoclave is not available, and the importer's CURP key must invariably be entered in the corresponding field.

V. In the customs declaration, the applicable IGI must be determined and paid, in accordance with the Used Vehicles Decree, the VAT, the ISAN, and the DTA, in terms of the applicable legal provisions. When the value declared in the customs declaration is lower than its estimated price according to the Estimated Prices Resolution, the definitive importation customs declaration must be accompanied by the deposit receipt or guarantee, which guarantees the contributions corresponding to the difference between the declared value and the respective estimated price.

VI. The following documentation must be attached to the customs declaration:

a) Copy of the title of ownership or equivalent document issued by the foreign supplier in the name of the importer or endorsed in favor of the same, or the Bill of Sale in the name of the importer, which proves ownership of the vehicle. b) In its case, original of the deposit receipt in a customs guarantee account issued by the authorized Financial System Institution. c) Tracing or digital photograph of the VIN. d) Copy of the official identification or CURP and the document proving their residence in the Border Strip or Border Region of the federal entity in which the importation is carried out.

VII. In these cases, the payment of contributions must be made in accordance with what is established in Rule 1.6.2.

VIII. For the purposes of Article Seven, subsection b) of the referenced Agreement, a used vehicle shall be considered restricted or prohibited for circulation in the country of origin when the title of ownership contains any legend declaring the vehicle in the conditions referred to in Rule 3.5.1., fraction II, subsection f).

IX. Activate the automated selection mechanism; when the result is customs recognition, the vehicle must be physically presented before the customs office.

When errors are detected in the VIN declared in the customs declaration during the customs recognition, the customs broker or customs agency must rectify the corresponding customs declaration before the conclusion of said recognition.

X. Customs brokers or customs agencies must take and keep legible tracings or digital photographs of the VIN in their files and confirm that the data of the tracing or photograph match the entries in the documentation covering the vehicle. Likewise, they must confirm through consultation via confederations, business chambers, and associations that have the authorization referred to in Rule 1.8.1., that the vehicle is not reported as stolen, damaged, restricted, or prohibited for circulation in the country of origin, and must keep a copy of the printout of said document in their files. Likewise, they must provide the importer electronically or in print the result of the consultation, in which the VIN appears; without it being necessary to attach the printout to the customs declaration; the authority, in the exercise of verification powers, may require it for comparison.

The consultation referred to in the preceding paragraph must contain at least the following information:

a) Verification of vehicles reported as stolen; b) Type of title of ownership, through which what is stated in Rule 3.5.1., fraction II, subsection f) can be confirmed; c) Decoding of the VIN; and d) Key and number of the customs declaration, as well as the key in the RFC or CURP of the importer.

The confederations, business chambers, and associations that have the authorization referred to in Rule 1.8.1., which provide the consultation referred to in this fraction, must make this information available to the SAT for remote real-time consultation.

XI. For the purposes of Article 146 of the Law, the legal stay of vehicles imported definitively will be covered at all times by the definitive importation customs declaration registered in the SAAI. The certification by the customs office and the barcode referred to in Appendix 17, contained in Annex 22, must be entered in the copy of the definitive importation customs declaration intended for the importer, it not being necessary to print the copy intended for the carrier.

The procedure referred to in this provision may be carried out for a period of one hundred eighty natural days, following the date on which the federal entity in question makes it known in the Official Gazette of the State and in the DOF.

Law 2, 146, Agreement establishing the program for local governments to guarantee contributions in the definitive importation of used motor vehicles intended to remain in the northern border strip and region 4, Estimated Prices Resolution, RGCE 1.6.2., 1.8.1., 3.5.1., Annex 22

Payment of the benefit for the definitive importation of used vehicles, in accordance with the Decree promoting the regularization of used vehicles of foreign origin published in the DOF on December 29, 2022, and its subsequent modifications

3.5.14. For the purposes of Articles 3, fraction V, and 6 of the Decree promoting the regularization of used vehicles of foreign origin published in the DOF on December 29, 2022, and its subsequent modifications, to make the payment of the benefit indicated by said Decree, the following must be done:

I. Enter the following link: https://pccem.mat.sat.gob.mx/PTSC/cet/FmpceContr/faces/resources/pages/pa gos/formularioMultiplePago.jsf

II. Fill out the form, for which the enabled data will be selected and entered as follows:

a) In the Customs field, select the one corresponding to the federal entity where the vehicle owner resides, or, in case of not having a customs office in the federal entity, select the one closest to the owner's residence. b) In the Section/Check Point field, choose the one closest to the vehicle owner's residence. c) Click on National. d) Click on Natural Person. e) In the Natural Person Data section:

1. Federal Taxpayer Registry (RFC): Enter the RFC key or the generic key XAXX010101000.

2. Unique Population Registry Key (CURP): Enter the corresponding alphanumeric key.

3. In the Name(s), Paternal Surname, and Maternal Surname fields: Enter the data of the vehicle owner. f) In the Customs Declaration Data section, do not enter information. g) In the Legal Representative Data section, do not enter information. h) In the Payment Origin section:

4. Select Others.

5. In the Specify field, write Vehicle Regularization and enter the vehicle identification number (VIN) of the vehicle subject to importation. This information must be entered in uppercase letters and without accents.

6. Click on Insert Data. i) In the Payment Concept section:

7. In Key - Payment Concept, select the key: 700203 Regularization of used vehicles of foreign origin.

8. In the Amount to Charge field, enter the amount of $2,500.00 (two thousand five hundred pesos 00/100 m.n.).

9. In the Description field, enter the data of the vehicle owner's address (street, exterior number, interior number, neighborhood, Municipality, Federal Entity, and postal code). This information must be entered in uppercase letters and without accents.

10. Click on Insert Data.

III. Click on I am not a robot, enter the characters shown in the box, and then click on Validate.

IV. Click on Generate Capture Line.

Once the capture line is generated, the payment must be made at authorized credit institutions through the payment methods offered by the institution in question. The authorized credit institutions will deliver the bank payment receipt with the digital seal generated by them, which allows authenticating the payment made, which will be the proof of payment of the benefit.

Decree promoting the regularization of used vehicles of foreign origin 3, 6

Chapter 3.6. ATA Carnets

Authorization of guarantor and issuing association and issuance of ATA Carnet

3.6.1. For the purposes of Article 107, third paragraph of the Law, and the ATA Convention, the chamber of commerce authorized to act as the guarantor and issuing association of the ATA Carnet in Mexico, will grant the authority a guarantee consisting of a cash deposit or bond, issued in favor of TESOFE, which will subsist as a guarantee during the first year of activities, and must be updated annually by an amount equivalent to the average annual value of the operations carried out during the immediately preceding calendar year, covered by the ATA Carnets issued by the guarantor and issuing association and, in its case, by the issuing associations.

The authorization will be granted for a period of five years and may be extended successively for an equal period, upon request by the interested party presented one year before its expiration and provided that there has been no infringement of the fulfillment of the obligations inherent to the authorization, in accordance with the international and national provisions regulating the operation of ATA Carnets.

The SAT will proceed to cancel the authorization when the guarantor and issuing association does not comply with the conditions and obligations established in the authorization or extension, or when any of the causes referred to in Article 144-A of the Law is incurred.

The authorized guarantor and issuing association of the ATA Carnet may request before the AGJ authorization for legal persons constituted under Mexican laws to act as issuing associations of ATA Carnets in Mexico, provided that it assumes the obligation to act as guarantor. For these purposes, those interested in obtaining authorization to act as issuing associations must comply with the requirements established by said authority for this effect.

The guarantor and issuing association, as well as the issuing associations of the ATA Carnets, must have computing means that allow them to keep a record of their operations through an automated system, in accordance with the guidelines issued for this purpose by the SAT, which will be made known on the SAT Portal, regarding the merchandise imported or exported temporarily under an ATA Carnet.

Likewise, they must transmit to the customs authorities the information related to the merchandise intended to be imported or exported temporarily under an ATA Carnet, in accordance with the guidelines issued for this purpose, which will be made known on the SAT Portal.

Law 107, 144-A, ATA Convention

Validity of the ATA Carnet

3.6.2. For the purposes of Articles 107, third paragraph of the Law, and 3 of the ATA Convention, the customs authority may accept, in place of the customs declaration or the official form approved by the SAT at the point of entry of the merchandise, any valid ATA Carnet for temporary importation.

Merchandise imported under an ATA Carnet must be re-exported within a period of six months, in accordance with the following conventions:

I. Customs Convention for the Temporary Importation of Professional Equipment. II. Customs Convention on Facilities Granted for the Importation of Merchandise Intended to be Exhibited or Used in an Exhibition, Fair, Congress, or Similar Event. III. International Convention for the Facilitation of the Importation of Commercial Samples and Advertising Material.

The period referred to in the preceding paragraph will begin to be counted from the date on which the holder of the ATA Carnet presents it together with the merchandise before the customs personnel and has been certified by said personnel; the certification will be carried out by entering the seal, date, name, and signature of the official involved in the clearance.

The guarantor association in Mexico may request, in accordance with procedure form 77/LA Request for authorization of extension of the stay period of merchandise temporarily imported under ATA Carnets, contained in Annex 2, the extension of the period to re-export the merchandise temporarily imported under an ATA Carnet, provided that there are duly justified causes.

Temporary imports under an ATA Carnet may be carried out by any customs office in the country. The use of an ATA Carnet in terms of this rule does not release the importer from responsibility in case of non-compliance with the obligations derived from the temporary importation of the merchandise.

When the temporarily imported merchandise cannot be re-exported because it is subject to a PAMA, the period to fulfill the obligation of re-exportation will be suspended until its conclusion.

The customs authority will notify the guarantor association in Mexico of the seizures carried out derived from the exercise of its verification powers, as well as those initiated at its request, regarding the merchandise temporarily imported under an ATA Carnet, guaranteed by said association.

Law 35, 106, 107, RGCE 1.2.2., Annex 2

ATA Carnets for exports

3.6.3. For the purposes of Rule 3.6.2., it will also be applicable at the point of exit for those merchandise that are temporarily exported under an ATA Carnet.

Law 113, 115, RGCE 3.6.2.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 215

Validity and duration of ATA Carnets

3.6.4. For the purposes of Article 4 of the ATA Convention and Rule 3.6.2., the ATA Carnet shall be valid provided it contains the data indicated in the Annex to the ATA Convention, is valid at the time of temporary importation, does not present strikethroughs, scrapes, or alterations, and has been duly filled out in a legible and indelible manner in Spanish, English, or French. If it has been filled out in another language other than those cited, its corresponding translation must be attached.

The validity period of the ATA Carnet shall be one year counted from the date of its issuance. In the case of temporarily imported merchandise that will exceed the validity period of the ATA Carnet, since the customs authority granted the holder a prolongation to re-export the merchandise covered by said carnet, the importer may present a substitute ATA Carnet or the revalidation of the initial ATA Carnet to the customs personnel indicated in Rule 3.6.2., for the corresponding certification.

After the issuance of an ATA Carnet, no merchandise may be added to the list of merchandise enumerated on the back of the cover of the carnet, nor to the continuation sheets attached to it.

The possession, transport, and handling of the merchandise must be covered at all times by the original, or in the case of re-export in several shipments, by a simple copy of the ATA Carnet.

ATA Carnets that have expired must be sent by the holder themselves to the issuing association.

Law 146, RGCE 3.6.2.

Rejection of ATA Carnets

3.6.5. For the purposes of Article 144, fraction II of the Law and Rule 3.6.4., the customs authority must invariably reject ATA Carnets that do not comply with the specifications referred to in said rule, as well as when said carnet lacks the following information:

I. Name of the issuing association; II. Name of the international guarantee chain; III. The countries or customs territories in which it is valid; IV. Name of the guaranteeing associations of said countries or customs territories; and V. The description of the temporarily imported merchandise.

For the purposes of items III and IV of this rule, ATA Carnets that do not contain the reference to Mexico or to the National Chamber of Commerce of Mexico City, as the guaranteeing association of the ATA Carnets in Mexico, must be accepted provided that said Chamber confirms being the guarantor of the ATA Carnet, by transmitting the information of the same to the SAT.

Law 144, RGCE 3.6.2., 3.6.4.

Substitution of ATA Carnets in case of loss

3.6.6. For the purposes of Article 11 of the ATA Convention, in the event of loss, destruction, or theft of an ATA Carnet covering merchandise that is in national territory, the customs authority will accept, at the request of the issuing association, a duplicate ATA Carnet, whose validity will be the same as that established in the substituted ATA Carnet.

Law 146, ATA Convention 11, RGCE 3.6.4.

Specific purpose in the use of ATA Carnets, clearance procedure

3.6.7. For the purposes of Articles 35, 36-A, fraction I, subsection c) of the Law, and Article 5 of the ATA Convention, the merchandise temporarily imported under an ATA Carnet will have a specific purpose and will be destined to be re-exported within the time limit established in Rule 3.6.2., without having suffered any modification or alteration, except for its normal depreciation as a consequence of its use.

For the purposes of the preceding paragraph, the merchandise that is temporarily imported with ATA Carnets must be presented to the customs personnel together with the ATA Carnet, for clearance, it not being necessary to activate the automated selection mechanism.

In the case of merchandise subject to the compliance of non-tariff regulations and restrictions, in matters of animal and plant health, public health, environment, and national security, the documents that prove their compliance must be attached.

If no irregularities are detected, the customs personnel will deliver the merchandise immediately and certify the corresponding ATA Carnet, according to the customs operation in question.

When excess or undeclared merchandise or any other irregularity related to the ATA Carnet is detected, the merchandise may be imported in accordance with the procedures established in the Law.

Law 35, 36-A, 43, RGCE 3.6.1., 3.6.2.

Discharges in ATA Carnets

3.6.8. For the purposes of Article 8 of the ATA Convention, the discharge of an ATA Carnet will be accredited with the corresponding re-export stub duly certified by the customs authority that intervened in the customs clearance of the merchandise when the re-exportation of the same is effected.

Notwithstanding the foregoing, the customs authority may accept as proof of the re-exportation of the merchandise, even after the validity period of the ATA Carnet has expired:

I. The data recorded by the customs authorities of another country Party to the ATA Convention, at the time of importation or re-importation, or a certificate issued by said authorities in accordance with the data recorded in the corresponding stub of the ATA Carnet, which accredits that the merchandise has been imported or re-imported into said country. II. Any other documentary evidence that accredits that the merchandise is outside national territory.

The partial return of the merchandise temporarily imported under an ATA Carnet may be effected, provided that it does not exceed the time limit for its stay in national territory, and the re-export stubs of the ATA Carnet correspond to the number of partial shipments to be effected.

When the merchandise is presented for re-exportation and the authority detects that it is outside the time limit, the holder of the ATA Carnet may make the payment of the fine referred to in Article 183, fraction II, first paragraph of the Law, in order not to use the mechanism established in Rule 3.6.10.

When the customs authorities have discharged an ATA Carnet without any objection, in relation to certain merchandise, they may not claim from the guaranteeing association the payment of the amounts referred to in Rule 3.6.10., with respect to said merchandise; however, they may present a claim to the guaranteeing association if it is subsequently proven that the discharge of the ATA Carnet was obtained irregularly or fraudulently, or that the conditions under which the temporary importation had taken place were infringed.

Law 182, 183, ATA Convention 8, RGCE 3.6.10.

Alternatives for discharge in ATA Carnets

3.6.9. For the purposes of Rule 3.6.8., the discharge of a temporary importation under an ATA Carnet will also take place when:

I. The merchandise is consumed during its stay in national territory, due to its use or destination. In this case, the guaranteeing association will be exempted from its obligations only when the customs authorities have identified in the ATA Carnet, at the time the importation was made, that the merchandise is consumable.

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II. The merchandise has been seriously damaged by accident, fortuitous event, or force majeure, for which they must:

a) Be subjected to the payment of duties, import taxes, and other amounts due that are generated on the date of payment, according to the state in which the merchandise is accredited to be in, or b) Be destroyed, in accordance with the procedure indicated in Rule 4.2.17.

RGCE 3.6.8., 4.2.17.

Joint and several obligation of the responsible Chamber

3.6.10. For the purposes of Article 6 of the ATA Convention, in the event of non-compliance with the conditions established for the temporary importation of merchandise under an ATA Carnet, the guaranteeing association will be jointly and severally obligated with the debtor persons, to the payment of duties and taxes on foreign trade, and other contributions and amounts due.

For the purposes of the preceding paragraph, the customs authority must, within a period of one year counted from the date of expiration of the ATA Carnet, require the authorized guaranteeing association to pay the duties and taxes on foreign trade and other contributions and amounts due, plus an additional 10%.

In this case, the association will present the necessary customs documentation to prove that the merchandise was re-exported within the authorized time limit; said documentation must be exhibited within a period of six months counted from the day following the one on which the notification of the payment requirement by the customs authority takes effect.

After said period has elapsed without the respective documentation having been presented, the guaranteeing association must make the provisional payment of the amounts indicated.

Once the provisional payment has been made, the guaranteeing association will have a period of three months counted from the date of the provisional payment, to prove that the merchandise was re-exported within the authorized time limit, in order to obtain the restitution of the amounts paid provisionally. After said period has elapsed without the supporting documentation having been presented, the payment will have the character of definitive.

When it is accredited that the temporarily imported merchandise was re-exported outside the time limit established for its temporary importation, the payment of the fine referred to in Article 183, fraction II, first paragraph of the Law, may be required from the guaranteeing association within the time limit referred to in the preceding paragraph.

Law 182, 183, ATA Convention 6, RGCE 3.6.1.

Change of import regime under ATA Carnets

3.6.11. For the purposes of Articles 93 of the Law and 140 of the Regulation, the merchandise imported under an ATA Carnet, under the Customs Convention on Facilities Granted for the Importation of Goods to be Presented or Used in an Exhibition, Fair, Congress, or Similar Event, published in the DOF on April 4, 2001, may be imported definitively by paying the contributions and, where applicable, compensatory duties, caused on the date of payment, by applying the rates, taxable bases, and exchange rates in effect on that date, in addition to complying with the non-tariff regulations and restrictions applicable to them, without the physical presentation of the merchandise being required.

For this purpose, a definitive import declaration must be processed with the keys that correspond according to appendices 2 and 8, contained in Annex 22.

Law 35, 36-A, 93, ATA Convention, Regulation 140, RGCE 3.6.1., Annex 22

Sanctions in the use of ATA Carnets

3.6.12. For the purposes of Article 15 of the ATA Convention, in the event of fraud, contravention, or abuse, the customs authorities will initiate proceedings against the persons who use an ATA Carnet, to collect the duties and taxes on foreign trade and other contributions and amounts due, as well as to impose the sanctions to which said persons have become liable. In this case, the association must provide its collaboration to the customs authorities.

Law 144, CFF 92, 108, ATA Convention 15

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Chapter 3.7. Simplified Administrative Procedures

Imports and exports with simplified declaration

3.7.1. For the purposes of Articles 36-A, fractions I and II and 43 of the Law, natural persons who pay taxes under the terms of Title IV, Chapter II, Section IV of the Income Tax Law, may opt to carry out the importation or exportation of merchandise whose value does not exceed 3,000 (three thousand) United States dollars or its equivalent in national or foreign currency through a simplified declaration as follows:

I. They must process, through a customs broker, customs agency, or accredited legal representative, a definitive import or export declaration with the keys that correspond according to appendices 2 and 8, contained in Annex 22. II. The information declared in the fields of the declaration corresponding to the RFC key, name, and address of the importer or exporter, must correspond to the information declared in the RFC. III. In the field of the import or export declaration corresponding to the tariff fraction, the generic code 9901.00.01 00 must be entered when the unit of measure of the merchandise corresponds to pieces and 9901.00.02 00 when the unit of measure of the merchandise corresponds to kilograms. IV. Attach to the import or export declaration, the CFDI or equivalent document that expresses the value of the merchandise, presented and transmitted in accordance with Articles 36-A, 37-A, and 59-A of the Law. V. Merchandise subject to NOM must accredit its compliance in accordance with the applicable legal provisions. VI. Prior to the importation or exportation, they must present, where applicable, the electronic format B14 Power of attorney granted to the customs broker to carry out foreign trade operations or its revocation or B15 Power of attorney granted to the customs agency to carry out foreign trade operations or its revocation, contained in Annex 1.

Merchandise that is subject to non-tariff regulations and restrictions other than NOM and compensatory duties; or to taxes other than IGI or IVA, cannot be imported or exported through the procedure established in this rule, nor can merchandise that is classified in any of the tariff fractions of Chapter 87 of the TIGIE, except for merchandise that is classified in headings 87.08, 87.12, 87.13, 87.14, and 87.16, only for semi-trailers with a length of three meters without hydraulic or pneumatic suspension, as well as merchandise that is classified in subheadings 8711.10, 8711.20, and 8716.80 of the TIGIE.

The determination of the contributions that are caused by the importation of merchandise referred to in this rule will be calculated by applying a global rate of 19% to the commercial value of the merchandise. In the case of merchandise subject to compensatory duties, the global rate of 19% will not be applicable and they may only be imported in accordance with this rule, provided that in the declaration the tariff fraction corresponding to the merchandise is indicated and the contributions and, where applicable, the compensatory duties corresponding are paid in accordance with the TIGIE.

Law 36, 36-A, 37-A, 40, 43, 59, 59-A, 96, LIGIE 1, Chapter 87, Income Tax Law Title IV, Chapter II, Section IV, RGCE 1.2.1., 3.1.8., Annexes 1 and 22

Clearance of merchandise by postal route

3.7.2. For the purposes of Articles 21, 59, last paragraph, 82, 83, and 88 of the Law, the operations carried out by postal route will be subject to the following:

I. The importation of merchandise will be carried out without using the D1 Postal Form format, contained in Annex 1, nor the services of a customs broker, customs agency, customs attorney, or accredited legal representative, and without the payment of IGI, IVA, and DTA, provided that:

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a) The customs value of the merchandise to be imported, per recipient or consignee, is equal to or less than the equivalent in national or foreign currency to 50 (fifty) United States dollars; and b) The merchandise is not subject to the compliance of non-tariff regulations and restrictions.

Under the provisions of this fraction, the importation of books may be effected, regardless of their quantity or value, except those that are classified in the tariff fraction with NICO 4901.10.99 00 that are subject to the payment of IGI.

II. The importation of merchandise may be carried out using the D1 Postal Form format, contained in Annex 1, without the services of a customs broker, customs agency, customs attorney, or accredited legal representative, applying to the value of the merchandise a global rate of 19% or those indicated in fractions I and II of Rule 3.7.6., as applicable, using in this case the generic code 9901.00.06 00, provided that:

a) The customs value of the merchandise, per recipient or consignee, does not exceed the equivalent in national or foreign currency to 1,000 (one thousand) United States dollars; and b) The applicable non-tariff regulations and restrictions are complied with.

Merchandise whose customs value, per recipient or consignee, is equal to or less than the equivalent in national or foreign currency to 50 (fifty) United States dollars and which is subject to the payment of contributions other than IGI, IVA, or DTA, must be imported under the procedure established in this fraction, paying the corresponding contributions through the D1 Postal Form format, contained in Annex 1.

Once the non-tariff regulations and restrictions have been complied with, to carry out the delivery of the merchandise, SEPOMEX will receive the proof of payment of contributions for the merchandise that is imported under the procedure established in this fraction.

The importation of merchandise carried out in accordance with this fraction will not be deductible for tax purposes.

The data contained in the D1 Postal Form format, contained in Annex 1, are definitive and can only be modified once before the customs clearance of the merchandise is carried out, when appropriate at the discretion of the customs authority, by rectifying the data in said Form, provided that the interested party presents a written request addressed to the customs authority that made the determination for the payment of the contributions or to the office of the corresponding SEPOMEX and it concerns the following data: description, value, or quantity of the merchandise, even the amount to be paid. The rectification of the amount to be paid will generate the creation of a new format called Rectification of Postal Form by the customs authority, so that the capture line with the amount to be paid is obtained.

III. SEPOMEX must electronically transmit to the customs authority on a monthly basis, within the first five days of the calendar month following the month in which the clearance of the merchandise was carried out, the information associated with each operation carried out during said period, complying with the guidelines established by said authority. The information will be the following:

a) Recipient information:

1. Name, denomination, or corporate name.
2. Address (street, number, postal code, city, and country).
3. Telephone, if such information is available.
4. Email, if such information is available.

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b) Sender information:

1. Name, denomination, or corporate name.
2. Address (street, number, postal code, city, and country).
3. Telephone, if such information is available.
4. Email, if such information is available.

c) Information for each individual shipment:

1. Description of the merchandise.
2. Number of pieces.
3. Gross weight.
4. Unit of measure.
5. Declared value.
6. Currency.
7. Country of origin.
8. Date of arrival to national territory / date of exit from national territory.
9. Number and date of issuance of the bill of lading.
10. Number and date of registration in the SEPOMEX system, where applicable.

Merchandise that, in accordance with applicable regulations, cannot be imported through the postal route, as well as merchandise that is difficult to identify, which by its presentation in the form of powders, liquids, or pharmaceutical forms, such as: pills, troches, tablets, granules, tablets, capsules, and coated tablets, which require physical or chemical analysis, or both, to know their composition, nature, origin, and other necessary characteristics to determine their tariff classification, regardless of the quantity and value consigned, cannot be imported. Likewise, prohibited merchandise by international postal agreements to which Mexico is a Party, as well as by the TIGIE, cannot be imported and exported by the postal route.

In the case of exports, regardless of the quantity and commercial value of the merchandise, the interested party may request the use of the D1 Postal Form format, contained in Annex 1, to make the payment of contributions for the export carried out.

Law 21, 59, 82, 83, 88, LIGIE 1, Chapter 49, RGCE 1.2.1., 3.7.6., Annex 1

Registration of Courier and Package Companies

3.7.3. For the purposes of Articles 59, last paragraph, and 88 of the Law, the Courier and Package Company interested in carrying out the customs clearance of the merchandise transported by it, through the simplified procedure indicated in Rule 3.7.5., must request the registration of Courier and Package Company, which will have a validity of two years, in accordance with the procedure sheet 78/LA Application and renewal for inscription in the register of Courier and Package Companies, contained in Annex 2.

The DGJA will publish on the ANAM Portal the denomination or corporate name of the Courier and Package Companies that have obtained the registration indicated in this rule.

Law 59, 88, RGCE 1.2.2., 3.7.5., Annex 2

Obligations of the company that has the registration of Courier and Package Companies

3.7.4. For the purposes of Rule 3.7.3., the Courier and Package Company that has obtained the registration referred to in the cited rule will be subject to the following obligations:

I. Notify the DGIA and the AGACE, when using the simplified procedure indicated in Rule 3.7.5., in which the contributions have been determined in terms of Rule 3.7.35., fractions II and III, subsection a), for the same consignee or recipient or if the same delivery address is indicated in more than three import operations of merchandise, in a calendar month. The notice must be presented in accordance with the procedure sheet 124/LA Notice of recurrent operations through simplified procedures, contained in Annex 2.

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II. When carrying out the customs clearance of goods using the simplified procedure indicated in rule 3.7.5., it must send to the DGIA and the AGACE a detailed report of the operations carried out in the immediately preceding calendar month, in accordance with form 125/LA Notice to submit the detailed report of operations carried out through the simplified procedure, contained in Annex 2.

III. Provide online access to its risk analysis system. To this effect, it must submit a written request to the customs office where it will carry out its operations, as well as to the DGIA and the AGACE, including all the necessary information for the customs authority to access the aforementioned system.

The aforementioned written request must be submitted to the official offices of the customs authorities indicated in the previous paragraph, within the month following that in which the authorization or extension of the registration referred to in rule 3.7.3. is notified, on a semi-annual basis and whenever there is any modification to the information necessary for the customs authority to access the risk analysis system.

IV. Carry out the transmission of air cargo information referred to in rules 1.9.10. or 1.9.15., as applicable.

V. Permanently comply with the requirements and obligations inherent to the registration of Courier and Package Companies.

When a registered Courier and Package Company omits to transmit the information referred to in fractions I and II of this rule, the DGIA will apply the corresponding fine for each non-compliance in accordance with the Law.

For the purposes of the previous paragraph, the payment of fines does not release the registered Courier and Package Company from the obligation to transmit the notice or the detailed report of declarations; therefore, said company must send the omitted information to the DGIA in accordance with forms 124/LA Notice of recurrent operations through simplified procedures and 125/LA Notice to submit the detailed report of operations carried out through the simplified procedure, contained in Annex 2, as applicable, within a period not exceeding fifteen days, counted from the notification of the corresponding fine.

RGCE 1.2.2., 1.9.10., 1.9.15., 3.7.3., 3.7.5., Annex 2

Customs clearance with declaration and simplified procedure by registered Courier and Package Companies

3.7.5. For the purposes of articles 20, fraction VII, 36, 36-A, 43, 59, last paragraph, 81 and 88 of the Law, in relation to article 240 of the Regulations, the Courier and Package Company that has the registration referred to in rule 3.7.3., may carry out the customs clearance of the goods transported by it, when the customs value of the same does not exceed 2,500 (two thousand five hundred) United States dollars or its equivalent in national or foreign currency, per consignee or consignee for imports, without the value limit being applicable to exports.

For the purposes of the previous paragraph, said Companies must:

I. Process a declaration through a customs broker, customs agency, customs attorney or accredited legal representative, which may cover the goods of a single consignee, consignee or sender, handing the declaration to the interested party or, alternatively, the goods transported in the same shipment of different consignees, consignees or senders, in which case they must deliver to each of them a simple copy of the declaration, which will not be deductible for tax purposes. The aforementioned declaration will be processed in accordance with the following:

a) In the case of imports, in the field corresponding to the tariff fraction, the following generic code must be entered, as applicable:

1. 9901.00.01 00, when the unit of measure of the merchandise corresponds to pieces.
2. 9901.00.02 00, when the unit of measure of the merchandise corresponds to kilos.

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3. 9901.00.05 00, when the unit of measure of the merchandise corresponds to liters.
4. In the case of the merchandise referred to in rule 3.7.6., fraction I, the corresponding generic codes.

b) In the case of exports, the generic code 9902.00.01 00 must be declared.

c) In the case of import or export operations of goods classified in the tariff fractions with their NICO 7102.10.01 00, 7102.21.01 00 and 7102.31.01 00, they must declare in the declaration the tariff fraction corresponding to said merchandise, regardless of the generic code entered for merchandise other than those indicated in sub-paragraphs a) and b) of this fraction.

d) Declare the RFC key of the importer, when it has not been provided, invariably the one corresponding to the Courier and Package Company must be entered.

e) Declare the name, trade name or corporate name and address of the importer, when these data have not been provided, the data of the Courier and Package Company must be entered.

II. Transmit the documents that certify that the goods comply with the non-tariff regulations and restrictions that, as applicable, correspond to the tariff fraction of the same in accordance with the TIGIE, regardless of whether the generic code referred to in fraction I, sub-paragraphs a) and b) of this rule is entered in the declaration.

III. Determine the contributions that arise from the importation of goods referred to in this rule, in accordance with what is indicated in rules 3.7.6. or 3.7.35., as applicable.

IV. Declare and transmit the number of the value acknowledgment, in accordance with articles 36-A and 59-A of the Law, in relation to rule 1.9.16.

V. It will not be necessary for the consignees or consignors to be registered in the Importers Registry, provided that the customs value of the goods does not exceed the equivalent in national or foreign currency to 1,000 (one thousand) United States dollars and the Courier and Package Company indicates, in the field of observations at the line level, the name, trade name or corporate name of the consignee or consignee and, in case it is obliged to register in the RFC, the key in said registry.

VI. Declare in the declaration the keys corresponding in accordance with appendices 2 and 8, contained in Annex 22.

The documents, obliterated postal items, newspapers or any information contained in magnetic or optical media that is for the non-commercial use of the consignee, must come separated from the origin in the cargo compartment of the transport in parcels or bags with the gummed label containing the legend: International Courier Documents.

The following goods may not be imported in accordance with this rule: those classified in any of the tariff fractions of Chapter 87 of the TIGIE; those subject to countervailing duties; those that, in accordance with applicable regulations, cannot be imported by Courier and Package Companies; as well as goods of difficult identification that, due to their presentation in the form of powders, liquids or pharmaceutical forms, such as pills, troches, tablets, granules, tablets, capsules and dragées, which require physical or chemical analysis, or both, to know their composition, nature, origin and other necessary characteristics to determine their tariff classification; in all cases regardless of the quantity and value declared.

Likewise, the following goods may not be imported applying the procedure indicated in this rule: those whose shipment is part of a series of shipments carried out or planned with the purpose of evading customs duties or taxes, or avoiding any regulation applicable to formal entry procedures.

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Nor may the following goods be imported in accordance with the procedure indicated in this rule: those in which their value is not indicated or is equal to zero, or when their description has not been included, it is generic or indicates, among other descriptions, various articles, miscellaneous articles, gift, present, courtesy, or any other that does not allow the identification of the merchandise, whether in Spanish or in any other language.

If the Courier and Package Company identifies that the description provided by the sender does not allow the correct tariff classification of the goods, in order to determine if the same is subject to non-tariff regulations and restrictions; corresponds to goods whose import or export is prohibited, or whose clearance can only be carried out by an exclusive customs office; or well to goods referred to in the fourth, fifth and sixth paragraphs of this rule; it cannot carry out customs clearance in accordance with the simplified procedure indicated in this rule.

In the case of imports, the Courier and Package Company may only carry out the clearance of the goods through the simplified procedure referred to in this rule, in operations carried out by air or land traffic of goods that have not been destined to the fiscal deposit and strategic supervised facility regimes prior to their importation.

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

Global rates applicable in operations carried out by Courier and Package Companies

3.7.6. For the purposes of rules 3.7.5. and 3.7.35., the following global rates will be applied, as applicable:

I. In the case of the importation of the goods listed below, even if they bear marks, labels or legends that identify them as produced in countries that are not part of any free trade agreement, even if the certification of origin or the certificate of origin is available, the generic codes will be entered and the global rates will be applied, as applicable, according to the following table:

Generic Code	Merchandise	Global Rate
9901.00.11.00	Beverages with alcoholic content and beer with an alcoholic strength of up to 14° G.L.	77.00%
9901.00.12.00	Beverages with alcoholic content and beer with an alcoholic strength of more than 14° G.L. and up to 20° G.L.	82.00%
9901.00.13.00	Beverages with alcoholic content and beer with an alcoholic strength of more than 20° G.L.	114.00%
9901.00.15.00	Cigars.	691.00%
9901.00.16.00	Cigars and worked tobacco.	401.00%

II. When the goods bear marks, labels or legends that identify them as originating from a country Party to a free trade agreement of which the Mexican State is a Party and which is in force or the certification of origin or the certificate of origin is available, in accordance with said treaty and the goods come from that country, in addition to entering the generic code in accordance with the previous fraction, the key corresponding in accordance with appendices 4 and 8, contained in Annex 22 must be declared and the global rate of the country of origin that corresponds to it must be applied, in accordance with the following:

Merchandise	Global rate by country of origin
T-MEC	Chile
Beverages with alcoholic content and beer with an alcoholic strength of up to 14°G.L.	47.00%
Beverages with alcoholic content and beer with an alcoholic strength of more than 14° G.L. and up to 20°G.L.	51.00%
Beverages with alcoholic content and beer with an alcoholic strength of more than 20° G.L.	77.00%
Cigars	493.00%
Cigars and worked tobacco	243.00%

Merchandise	Global rate by country of origin
Israel	European Free Trade Association
Beverages with alcoholic content and beer with an alcoholic strength of up to 14°G.L.	77.00%

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Beverages with alcoholic content and beer with an alcoholic strength of more than 14° G.L. and up to 20°G.L. | 82.00% | 82.00% | 52.00% | 52.00% | 52.00% | 67.00% | 52.00% Beverages with alcoholic content and beer with an alcoholic strength of more than 20° G.L. | 114.00% | 114.00% | 79.00% | 79.00% | 79.00% | 78.00% | 114.00% Cigars | 572.00% | 572.00% | 573.00% | 496.00% | 496.00% | 494.00% | 572.00% Cigars and worked tobacco | 400.00% | 400.00% | 401.00% | 246.00% | 246.00% | 245.00% | 245.00%

Law 52, RGCE 3.7.5., 3.7.35., Annex 22

Consultative technical meetings on tariff classification

3.7.7. For the purposes of articles 2o., fraction XV, 43, 45, 47, 150 and 152 of the Law, the following shall apply:

I. When it concerns merchandise for which there is reasonable doubt regarding the tariff classification and, if applicable, the NICO that will be declared in the declaration, which is not merchandise of difficult identification that requires analysis by the DGJA, nor has a consultation been submitted to the customs authority in terms of article 47 of the Law to determine its correct tariff classification, the customs broker, customs agency, customs attorney, the importer or exporter, may request by free written request to the customs authority the holding of a consultative technical meeting on tariff classification and, if applicable, of the NICO prior to the clearance of the merchandise, with the object that the elements and technical information are presented that allow its full identification, to determine the tariff classification and, if applicable, the NICO that corresponds to the goods susceptible to be presented for clearance.

The customs authority must set the date for the holding of the consultative technical meeting within a period that will not exceed two days from the date of receipt of the request and it will be held within five days following the receipt of the request.

II. When, as a result of the customs recognition, the customs authority determines a tariff classification and, if applicable, a NICO different from those declared by the customs broker, customs agency, customs attorney, the importer or exporter, in the declaration, which is not merchandise of difficult identification that requires analysis by the DGJA, nor has a consultation been submitted to the customs authority in terms of article 47 of the Law, the customs broker, customs agency or customs attorney, the importer or exporter, may request by free written request, within the period of ten days referred to in articles 150, fifth paragraph and 152, fifth paragraph of the Law, the holding of a consultative technical meeting on tariff classification and, if applicable, of the determination of the NICO, in which the elements and technical information used for the tariff classification of the merchandise are provided.

The corresponding customs authority will hold the consultative technical meeting within three days following the presentation of the corresponding request.

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In the event that, as a result of the consultative technical meeting, it is agreed that the tariff classification and, if applicable, the NICO declared by the customs broker, customs agency, customs attorney, importer or exporter, is correct, the customs authority will issue the definitive resolution in favor of the interested party and, if applicable, will agree on the lifting of the embargo and the immediate delivery of the goods, leaving it without effect. Otherwise, the procedure will continue its legal course.

What is stated in this rule does not constitute an instance.

Law 2o., 40, 41, 43, 45, 47, 150, 152, RGCE 1.2.2.

Scope of the zoosanitary certificate

3.7.8. For the purposes of article 144, fraction II of the Law, in relation to article 86-A, fraction VI of the LFD, it will be understood that taxpayers comply with the requirement of certification in matters of agropecuary health, with the obtaining and presentation of the corresponding zoosanitary certificate, in cases where this is required by the non-tariff regulations and restrictions applicable to the importation of the goods indicated in the aforementioned fraction VI, since this implies that the previous procedures and requirements for said certification have been satisfied.

In accordance with what is established in the previous paragraph, customs authorities will not require importers to prove the payment of the fee for the issuance of the zoosanitary certificate that they have exhibited, nor for the provision of services carried out by the corresponding zoosanitary authority.

Law 36, 36-A, 144, LFD 86-A, RMF Annex 19

Obtaining of customs gloss

3.7.9. For the purposes of article 144, fraction XXVI of the Law, the Chambers and Industrial Associations grouped by the Confederation that participate in the Customs Control and Sectoral Fiscalization Program with the SAT, may request information from the ANAM on the import declarations corresponding to their industrial sector, in accordance with the agreements signed, provided that the guidelines issued for such effect and article 69, first paragraph of the CFF are complied with.

Law 35, 36, 144, CFF 63, 69

Accreditation of the legal stay of temporarily imported merchandise that was modified

3.7.10. For the purposes of article 146 of the Law, IMMEX-accredited companies will accredit the legal importation, stay or possession in national territory of the goods referred to in articles 108, third paragraph, fraction III of the Law and 4, fraction III of the IMMEX Decree, temporarily imported under their program and that have been adapted or modified with motors, parts or attachments, with the object of prolonging their useful life, provided that the merchandise has an age of at least ten years in national territory and that fiscal acquisition receipts of the incorporated goods are attached to the temporary import declaration. Such receipts must comply with the requirements established in the legal provisions in force at the time of their issuance.

Law 36-A, 37-A, 108, 146, IMMEX Decree 4

Proof of possession and legal stay of pledged goods

3.7.11. For the purposes of article 146 of the Law, natural and legal persons who grant credit with pledge guarantee, through loans, mutuals and other operations not specifically regulated for credit institutions or auxiliary credit organizations, may cover the foreign-origin goods that have been pledged and delivered to them by their owners or possessors, during the validity period of the corresponding contract, with the following documentation:

I. The current contract, celebrated on the occasion of the operation.

II. The CFDI or equivalent document that accredits the property of the pledging debtor.

III. The documentation that covers the legal stay of the goods in the country.

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When the pledgor debtor does not have the documentation indicated in fractions II and III, they must be asked to declare in writing, under oath, how the merchandise was acquired and that it is legally in the country.

Regarding foreign-origin merchandise that can be individually identified, which do not have customs documentation proving their legal stay in the country and whose value is greater than 1,000 (one thousand) United States dollars or its equivalent in national currency, and which according to the clauses of the respective contract can be alienated on behalf of the pledgor debtor, natural and legal persons must regularize them in accordance with article 101 of the Law prior to their alienation, and once the alienation proceeds, the fiscal receipt corresponding to articles 29 and 29-A of the CFF will be delivered to the acquirer. For these purposes, the value of the merchandise will be the appraisal taken as the basis for granting the credit.

Natural and legal persons who avail themselves of what is established in this rule must present the documents and reports on foreign-origin merchandise that has been pledged to them and that is required by the customs authorities, in accordance with article 144, fraction III of the Law.

Law 36, 36-A, 37, 53, 55, 101, 144, 146, CFF 29, 29-A

Verification of the legal stay in national territory of vehicles

3.7.12. For the purposes of article 146, fraction I, second paragraph of the Law, the legal stay of vehicles of foreign origin imported definitively may be accredited with the CFDI that meets the requirements referred to in article 29-A of the CFF, provided that the number and date of the petition that covers the definitive importation of the vehicle is stated therein.

Law 146, CFF 29-A

Definition of route service for the authority

3.7.13. For the purposes of article 151, fraction III of the Law, it will be considered that a public transport vehicle is carrying out a normal route service, provided that the passengers transported in it have purchased the respective ticket at the ticket offices where they are normally sold.

Law 151

Computation of days to offer evidence and arguments within the PAMA

3.7.14. For the purposes of articles 153, first paragraph and 155 of the Law, it will be understood that the ten days that the interested party has to offer evidence and arguments within the PAMA will be counted from the day following that on which the notification of the act of initiation of the procedure referred to in article 150 of the Law takes effect, considering it notified on the date that the delivery of the copy of the respective act to the interested party by the authority that draws it up is recorded.

Those who present the writing indicated in article 153, penultimate paragraph of the Law, will enjoy the reduction of fines in accordance with article 199, fraction II of the Law, without it being necessary to modify the provisional resolution.

Law 150, 153, 155, 199, CFF 130, 135

Substitution of precautionary seizures of merchandise

3.7.15. For the purposes of article 154 of the Law, the substitution of the precautionary seizure of merchandise by any of the forms of guarantee established in article 141 of the CFF may be authorized, in the following cases:

I. When the infringer complies with non-tariff regulations and restrictions within thirty days following the notification of the start of the PAMA in accordance with article 183-A, fraction IV of the Law.

II. In the case of article 151, last paragraph of the Law and the rest of the shipment remains as guarantee of the fiscal interest.

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For the purposes of article 202, first paragraph of the Regulation, the means of transport, including railroad cars, that are legally in the country, which had been subject to precautionary seizure as guarantee of the fiscal credits of the merchandise transported by them, for not having the CFDI with Carta Porte complement at the time of customs recognition or a merchandise verification in transport as applicable, said seizure may be substituted in accordance with this rule. For these purposes, the return of the means of transport will only proceed, without it being necessary to exhibit said guarantee, provided that the CFDI with the corresponding Carta Porte complement is presented that accredits its legal stay in accordance with articles 146 of the Law and 106, fraction II, subsection d) of the CFF, as well as rules 2.7.7.1.1. and 2.7.7.1.2. of the RMF and the merchandise is deposited in the fiscal or supervised facility determined by the customs authority.

Law 146, 151, 154, 183-A, Regulation 202, CFF 106, 141, RMF 2.7.7.1.1., 2.7.7.1.2.

Application of sanction when merchandise does not arrive on time at the destination customs office

3.7.16. For the purposes of article 128 of the Law, regarding export or return merchandise, subject to the internal transit regime for export, which are not presented within the time granted for their arrival at the exit customs office, in accordance with article 182, fraction V of the Law, the sanction referred to in article 183, fraction VI of the Law will be applied, considering the commercial value of the merchandise.

For the purposes of article 182, fraction V of the Law, it will be considered that no infringement is committed when the customs agent, customs agency, customs attorney, importer, exporter or carrier, had presented notice to the customs authorities in accordance with article 188 of the Regulation, in which case the late arrival of the merchandise is allowed for a period equal to the maximum transfer time established.

In the case where merchandise in internal transit for import or export arrives at the customs office outside the established deadlines, without the notice referred to in article 188 of the Regulation having been presented, and provided that the customs authority had not initiated verification powers aimed at verifying the arrival of the merchandise, the probative documents of the arrival must be presented before the corresponding customs office and the corresponding procedures must be carried out for the conclusion of the transit in the SAAI, making the payment of the fine for late presentation referred to in article 184, fraction I of the Law. This is without prejudice to other sanctions that may be applicable in case of irregularities.

Law 41, 56, 127, 128, 129, 133, 144-B, 182, 183, 184, Regulation 188

Omission of declaration of cash amounts

3.7.17. For the purposes of articles 9, 184, fractions VIII, XV and XVI and 185, fraction VII of the Law, when the customs authority in the exercise of its verification powers detects cash amounts, in national or foreign checks, payment orders or any other document to be collected or a combination of them, greater than the equivalent in national or foreign currency to 10,000 (ten thousand) United States dollars, but less than 30,000 (thirty thousand) United States dollars, that the person who carries, transports, imports or exports them omits to declare, an act of conformity will be drawn up in accordance with articles 46 and 152 of the Law and the fiscal credit derived from the fine for omission of the declaration will be determined.

Notified of the act referred to in the previous paragraph and provided that the infringer so requests, the customs authority may proceed to the immediate collection of the fine established in article 185, fraction VII of the Law, once the fine is covered, the cash amounts, in national or foreign checks, payment orders or any other document to be collected or a combination of them, must be made available to the interested party, and the procedure will be considered concluded.

When the infringer does not make the payment of the corresponding fine, in terms of the previous paragraph, the customs authority will proceed to the precautionary seizure of the undeclared excess amounts, based on articles 144, fraction XXX of the Law and 41, fraction II of the CFF, in accordance with the guidelines issued by the ANAM to that effect, which will be made known on the SAT Portal.

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The application of the sanctions established in this rule does not exempt from the obligation to present the D4 format Declaration of Internment or Extraction of cash amounts and/or documents to be collected (Spanish and English), contained in Annex 1, so the return of the undeclared amounts by the infringer will proceed once they have covered the corresponding fine and presented the aforementioned declaration to the customs authorities.

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

Act of initiation of PAMA for irregularities in fiscal precincts

3.7.18. For the purposes of article 144, fractions II, VIII, IX and XVI of the Law, when the customs authority in the exercise of its powers detects any of the irregularities indicated in this rule in the fiscal precincts, it will draw up an act in accordance with articles 46 or 152 of the Law, as applicable, imposing the respective sanction and stating that said irregularity must be remedied by the private party on the same day that they manifested their conformity with the act, unless it is drawn up near the closing time of the customs office, in which case it must be remedied the following day. The aforementioned irregularities will be configured when:

I. The container number does not match the number declared in the customs document, provided that the customs authority verifies that the merchandise corresponds to that declared in the customs document. In this case, the fine referred to in article 185, fraction II of the Law applies, for incurring the infringement established in article 184, fraction III of the Law.

II. The customs document is presented without a barcode, is poorly printed or the technological device indicated in rule 2.4.12., cannot be read, does not have the integration number associated or the folio number of the procedure engraved or they are poorly associated or engraved. In this case, the fine referred to in article 185, fractions V or VI of the Law will be applied, as applicable, for incurring the infringement established in article 184, fractions VI or VII of the Law, respectively.

III. The customs document is presented without the receipt of payment of foreign trade contributions corresponding or, in its case, the certification with the information of the electronic payment, provided that the corresponding contributions have been paid, by the credit institution authorized to collect foreign trade contributions, or without the autograph signature, e.firma, or without the digital seal, in its case. In this case, the fine referred to in article 185, fraction X of the Law applies, for incurring the infringement established in article 184, fraction XI of the Law.

IV. The petition, the integration number generated by the SEA associated or the folio number of the procedure engraved on the technological device indicated in rule 2.4.12., presented before the automated selection mechanism does not correspond to the foreign trade operation that is being processed, provided that the corresponding petition has been duly paid and validated prior to the presentation of the merchandise before said mechanism. In this case, the fine referred to in article 185, fraction V of the Law applies, for incurring the infringement established in articles 176, fraction X and 178, fraction IX of the Law.

V. None of the copies of the petition in accordance with Annex 22 is presented or the rectification petition that replaced the original petition is not presented. In this case, the fine referred to in article 185, fraction I of the Law applies, for presenting the omitted document late in accordance with article 184, fraction I of the Law.

VI. The means of transport damage the facilities used in the customs operation by the customs authority, provided that the damage is paid or guaranteed, one may avail oneself of what is established in this rule. In this case, the fine referred to in article 193, fraction II of the Law applies, for incurring the infringement established in article 192, fraction II of the Law.

VII. The means of transport do not comply with the circulation guidelines established for the customs offices, which will be made known on the SAT Portal. In this case, the fine referred to in article 181 of the Law applies, for incurring the infringement established in article 180 of the Law.

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VIII. Those who carry out any diligence or action without express authorization from the customs office in question. In this case, the fine referred to in article 181 of the Law applies, for incurring the infringement established in article 180-A of the Law.

IX. Who omits to wear the badge that identifies them. In this case, the fine referred to in article 191, fraction III of the Law applies, for incurring the infringement referred to in article 190, fraction IV of the Law.

X. Who uses cellular telephone devices or any other means of communication in the area marked as restricted by the customs office in question. In this case, the fine referred to in article 193, fraction I of the Law applies, for incurring the infringement established in article 192, fraction I of the Law.

Once the irregularity has been remedied and the payment of the fine has been accredited when applicable, as well as the damage referred to in fraction VI of this rule having been paid or guaranteed, the procedure will be considered concluded.

Law 14, 46, 89, 144, 150, 152, 153-A, 176, 178, 180, 180-A, 181, 184, 185, 190, 191, 192, 193, Regulation 200, RGCE 1.6.2., 2.4.12., Annex 22

Substitution of seizures by customs guarantee accounts

3.7.19. For the purposes of article 151, fractions IV, VI and VII of the Law, when due to the customs recognition, the customs authority detects any irregularity provided that it is not located in any other case different from those established in said fractions, it will draw up the act in accordance with articles 46 and 150 of the Law, as applicable, and impose the corresponding sanction.

Notified of the act referred to in the previous paragraph and provided that the interested party guarantees through the customs guarantee account established in article 86-A of the Law, the omission of contributions when applicable and the respective fines, in addition to the commercial value of the merchandise in national territory at the time of the application of the respective sanctions, the customs authority will proceed to the release of the merchandise; after the ten-day period referred to in article 153 of the Law has elapsed, without the interested party presenting evidence by which to disprove the irregularity, said guarantee will take effect transferring the amount to the TESOFE account.

Law 35, 36, 37-A, 43, 46, 86-A, 150, 151, 153

Retention and fine for lack of labeling (Annex 26)

3.7.20. For the purposes of articles 158 and 184, fraction XIV of the Law, when at the time of customs recognition it is not accredited that the merchandise complies with the NOMs indicated in Annex 2.4.1, numeral 3 of the Agreement by which the Ministry of Economy issues Rules and general criteria in foreign trade matters, published in the DOF on May 9, 2022 and its subsequent modifications and it concerns omitted or inaccurate data regarding the commercial information established in Annex 26, the customs authorities will retain the merchandise in accordance with article 158 of the Law, so that the interested party accredits compliance with the corresponding NOM within thirty days following the notification of the act of retention of the merchandise and makes the payment of the fine referred to in article 185, fraction XIII of the Law.

For the purposes of the previous paragraph, the importer may opt for the retention of the merchandise in terms of article 158, fraction II of the Law, to be at the address declared in the petition, provided that they comply in accordance with the procedure sheet 56/LA Request for compliance with NOM of commercial information of Annex 2, in which case, the authority will appoint the importer as depositary of the merchandise in terms of article 153 of the CFF, who must keep them at the fiscal address indicated in the petition, without alienating them while the deposit lasts.

Law 43, 46, 158, 184, 185, CFF 153, Agreement by which the Ministry of Economy issues Rules and general criteria in foreign trade matters Annex 2.4.1, RGCE 1.2.2., Annexes 2 and 26

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Mitigating factors in major infringements

3.7.21. For the purposes of articles 46, 150, 152, 153, 155 and 184 of the Law and 42 of the CFF, when due to the customs recognition or the exercise of verification powers, the customs authority detects the irregularities indicated in this rule, the following benefits may be applied:

I. Cases:

a) It will be considered that the infringement case established by article 184, fraction I of the Law is met and, consequently, the sanction established in article 185, fraction I of the Law must be applied, when it concerns the following irregularities:

1. Related to the importation under a tariff fraction not authorized in their IMMEX Program, when applicable, provided that a copy of the expansion of the program referred to in article 11, antepenultimate paragraph of the IMMEX Decree is attached to the corresponding rectification petition, which includes the tariff fraction determined by the authority, which may be issued with a date subsequent to the activation of the automated selection mechanism.

2. Related to the importation of merchandise under preferential tariff treatment backed by a EUR.1 circulation certificate from the Decision or the ACC, when the customs authority rejects the certificate for technical reasons in accordance with the Agreement by which the explanatory notes referred to in article 39 of Annex III of Decision 2/2000 of the Mexico-European Union Joint Council are modified, published in the DOF on February 12, 2004, and the following procedure is complied with:

i. The customs authority must return the original EUR.1 circulation certificate to the importer with the mention of rejected document, indicating the reason or reasons for the rejection, either on the certificate itself or in an attached document, keeping a copy of it.

ii. The importer will be granted a term of thirty natural days, counted from the day following the notification of the corresponding act, to present the rectification attaching the corrected certificate or a new certificate issued subsequently by the customs authority that issued it.

b) It will be considered that the infringement case established in article 184, fraction III is met and consequently, the sanction established in article 185, fraction II of the Law must be applied, when it concerns irregularities related to an inaccurate tariff classification, provided that the commercial description of the merchandise declared in the original petition corresponds to the merchandise physically presented, even in the case of importations of merchandise under preferential tariff treatment or merchandise identical or similar to those for which a compensatory duty or transition measure must be paid, backed by a certificate of origin that does not indicate the tariff fraction determined by the Mexican customs authority when the description indicated in said document allows full identification with the merchandise presented for clearance.

For the purposes of the previous paragraph, both the quantity and the unit of measurement for the application of the TIGIE, corresponding to the tariff fraction determined by the customs authority, must be considered.

It will not be considered that this infringement is committed when the discrepancy in any of the data indicated in appendix 20, contained in Annex 22, derives from errors in the information transmitted by the credit institution authorized to collect foreign trade contributions, provided that within a term of fifteen days counted from the day following the drawing up of the corresponding act, a copy of the writing issued by the credit institution authorized to collect foreign trade contributions is provided to the customs authority and to the DGJA, taking responsibility for the transmitted error.

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In the cases indicated in this subsection and where, as a result, the documents referred to in Article 36-A, subsections I, item c) and II, item b) of the Law contemplate a tariff fraction different from that indicated by the authority; with respect to such circumstance, the provisions of item c) of this subsection shall apply, provided that the importer remedies the irregularity within the period indicated in subsection II of this rule.

c) It may be considered that the infraction established in Article 184, subsection XIII, and the sanction established in Article 185, subsection XII of the Law, shall apply, when it concerns irregularities related to the obligation to declare in the respective customs declaration the tax identification key of the supplier or exporter, as follows:

1. Canada: the business number or the social security number.
2. Korea: the business number or the residence number.
3. United States of America: the tax identification number or the social security number.
4. France: the value-added tax number or the social security number.
5. Countries other than those mentioned: the registration number used in the country to which the supplier or exporter belongs to identify them in their tax payment. In the event that such number does not exist, this circumstance must be noted in the observations field of the corresponding customs declaration, based on a declaration, under oath, by the importer.
6. When the customs declaration declares the number of the acknowledgment of value referred to in rules 1.9.16. or 1.9.17., and the tax identification key is omitted in the information derived from the consolidated notice.

It will not be considered that the infraction referred to in this subsection is committed, when the tax identification key is omitted in the customs declaration, provided that it concerns the following imports:

1. Those carried out in accordance with Articles 61 and 62 of the Law.
2. Operations whose value does not exceed an amount equivalent in national currency to 1,000 (one thousand) United States dollars.
3. Those carried out in accordance with rules 1.4.6., 3.5.5. and 3.5.6.
4. Withdrawals from fiscal deposits carried out by companies of the terminal or manufacturing automotive industry of self-propelled vehicles that have the authorization referred to in rule 4.5.30.

II. To access the benefits contemplated in this rule, the following must be complied with:

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a) The detected irregularity is remedied within a period of fifteen days counted from the day following the notification of the document where the irregularity is recorded. The cited period will be extended to thirty natural days in the case established in subsection I, item a), numeral 2 of this rule.

b) Submit within the cited periods, the corresponding rectification customs declaration, in which the following is complied with:

1. Attach a copy of the original customs declaration, valid documentation that accredits that the irregularity is accepted and remedied, or other documentation expressly required in each of the scenarios.
2. Declare the key of the identifier that corresponds in accordance with appendix 8, contained in Annex 22.
3. Pay the applicable fine and, if applicable, cover the differences in contributions, compensatory fees, and transition measures, updated in accordance with Article 17-A of the Federal Tax Code (CFF), from the moment the circumstances of Article 56, subsection I of the Law occur until its payment is made, as well as the surcharges referred to in Article 21 of the CFF.

c) Submit within a maximum period of three days counted from the date the respective rectification is made, a free-form writing, informing the authority that notified the irregularity that it avails itself of the benefit established in this rule, attaching the documents indicated in the previous item.

In these scenarios, the customs authority must issue the corresponding resolution within a period of ten days, counted from the presentation of the evidence before the authority that knows of the customs procedure, ordering, if applicable, the immediate release of the goods, without the need to exhaust the procedures and formalities established.

Law 35, 36-A, 43, 46, 56, 60, 61, 62, 89, 144-C, 150, 152, 153, 155, 184, 185, CFF 17-A, 21, 42, Agreement modifying the one by which the explanatory notes referred to in Article 39 of Annex III of Decision 2/2000 of the Joint Mexico-European Community Council are made known, IMMEX Decree 11, RGCE 1.2.2., 1.4.6., 1.6.2., 1.9.16., 1.9.17., 3.5.5., 3.5.6., 4.5.30., Annex 22

Verification procedure in strategic supervised precinct

3.7.22. For the purposes of Article 184, subsection I of the Law, when, due to customs inspection or the exercise of verification powers, the customs authority detects excess or undeclared goods, persons authorized to assign goods to the strategic supervised precinct regime will have three days counted from the day following the notification of the record drawn up for this purpose in accordance with Articles 46 and 150 or 152 of the Law, to process the corresponding customs declaration for the introduction or withdrawal of goods, which covers the excess or undeclared goods, attaching the applicable documentation in terms of Articles 36 and 36-A of the Law and paying the fine referred to in Article 185, subsection I of the Law. Once the irregularity is detected, the immediate exit of the transport vehicle with the rest of the correctly declared merchandise will be permitted. When the persons authorized to assign goods to the strategic supervised precinct regime process the customs declaration covering the introduction or withdrawal of goods, as applicable, and accredit the payment of the fine, the authority that drew up the record will immediately issue the resolution ordering the release of the goods.

Law 36, 36-A, 43, 46, 150, 152, 184, 185

Retroactive application of Rule 8th

3.7.23. For the purposes of Articles 89 of the Law and 137 of the Regulations, regarding definitive or temporary imports carried out by companies that have obtained authorization from the SE to apply the benefit of Rule 8th, as well as operations of Chapter 98, they may rectify the tariff fraction, quantity, and unit of measure applicable to the fraction corresponding to them in the TIGIE, as well as the NICO, provided that the authorization to apply the fraction was valid at the time of making the customs declaration for definitive import, temporary import, or virtual temporary import and the verification powers had not been initiated by the customs authority.

Law 89, TIGIE Chapter 98, 2, Regulations 137

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Presentation of revocation appeals

3.7.24. For the purposes of Articles 203 of the Law and 121 of the CFF, the revocation appeal may be presented before the SAT authority that issued or executed the administrative act, before the AGJ or ADJ, or before the General Administration of Large Taxpayers, which is competent with respect to the appellant.

If the administrative act was issued or executed by an administrative unit of the ANAM, the revocation appeal may be presented before the DGJA, provided that another administrative unit of the same does not have this attribution conferred.

Law 203, CFF 116, 117, 120, 121, 122, 123, 124, 125

Infraction for inaccurate, false, or omitted data (Annex 19)

3.7.25. For the purposes of Article 247 of the Regulations, the infraction referred to in Article 184, subsection III of the Law, will not be considered committed in the following cases:

I. When the customs authority finds discrepancies between the packages or bundles declared in the customs declaration, and those transmitted in accordance with rule 1.9.17., provided that the quantity of merchandise declared in the customs declaration coincides with that of the shipment.

II. When the discrepancy in the data related to the quantity declared for contributions derives from arithmetic or typographical errors, provided that it does not cause harm to the fiscal interest.

When, due to customs inspection or the exercise of verification powers, the customs authority detects the omission or inaccurate data in the customs documentation covering the merchandise, Article 185, subsection II of the Law, in relation to the infraction referred to in Article 184, subsection III of the Law, will be updated, and the customs authority will determine and apply the fine provided that it concerns the data indicated in Annex 19.

Law 43, 184, 185, Regulations 247, RGCE 1.9.17., Annex 19

Rectification of consolidated customs declarations

3.7.26. For the purposes of Article 184, subsection III of the Law, the infraction will not be considered committed, when at the closing of the consolidated customs declaration in accordance with Articles 37 and 37-A of the Law, the erroneous transmission of data allowing the quantification of the merchandise had been carried out in the shipments, provided that the corresponding customs declaration is rectified, in temporary import to decrease quantities and in return or export to increase them, for which the documentation supporting the rectification must be attached, and the verification powers have not been initiated by the customs authority.

Law 37, 37-A, 89, 184

Authorization to transport companies to consolidate export cargo

3.7.27. For the purposes of Articles 35, 36, 36-A, 37 and 37-A of the Law, transport companies may consolidate export merchandise or return of different exporters, contained in the same vehicle, covered by several customs declarations and processed by up to three different customs brokers, customs agencies, or customs representatives, for the Nuevo Laredo customs office, headquartered in Tamaulipas, provided that the following is complied with:

I. The customs brokers, customs agencies, or customs representatives must process the corresponding customs declarations for each exporter that cover the merchandise transported in the same vehicle and submit them simultaneously to the automated selection mechanism.

II. The transporter must present the corresponding customs declarations, along with model M1.11. List of documents, contained in Annex 1, referred to in rule 3.1.7., second paragraph.

III. The operations must be subject to the schedule established in the customs office for this type of operations, and comply with rule 1.4.6.

IV. The result of the automated selection mechanism will be applied as applicable to each customs declaration, and in case of customs inspection of the merchandise, the vehicle cannot be removed until the inspection concludes.

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When, due to customs inspection, verification of merchandise in transport, review of the documents presented during clearance, or the exercise of verification powers by the customs authority, in which the determination of omitted contributions and, if applicable, compensatory fees, as well as the imposition of corresponding sanctions is appropriate, the customs brokers or representatives will be responsible for the infractions committed.

When the commission of the infraction cannot be individualized, regardless of the liability in which the transporter might incur, the transporter must guarantee through a customs guarantee account, in favor of TESOFE, the omission of contributions when applicable and the respective fines, in addition to the commercial value of the merchandise in national territory at the time of the application of the respective sanctions.

Law 35, 36, 36-A, 37, 37-A, 43, 53, 86-A, Regulations 42, 64, RGCE 1.4.6., 3.1.7.

Joint clearance

3.7.28. For the purposes of Articles 3o., 35, 36, 37, 43, 102 and 144, subsection XXXIII of the Law, companies in the agricultural sector interested in exporting the merchandise indicated in the Operation Guidelines for processing customs clearance issued by the ANAM, which can be consulted on the ANAM Portal; may perform joint clearance with the competent authorities, in the fiscal precinct of the Tijuana customs office, provided that they comply with the following:

I. Register with the customs office attaching a writing in which they request joint clearance by the customs authority and other competent authorities and declare that they will comply with what is established in the guidelines indicated in the first paragraph of this rule.

II. Process the customs declaration with the key that corresponds in accordance with appendix 2, entering in the identifiers block the key that corresponds in accordance with appendix 8, contained in Annex 22.

III. That the drivers of the vehicles transporting the merchandise are registered in the FAST program of the U.S. Customs and Border Protection Office.

When the competent authorities detect the non-compliance with any obligation inherent to the facilities granted under this rule and according to the guidelines cited in the first paragraph; or prohibited merchandise or objects of offenses contemplated by other laws other than fiscal ones are detected, such facility will be suspended subject to the administrative procedure established in the guidelines referred to in this rule.

Law 3, 35, 36, 37, 43, 102, 144, Regulations 64, RGCE Annex 22

Custodian of seized merchandise

3.7.29. For the purposes of Article 203 of the Regulations, the customs authority may appoint the visited taxpayer as custodian of machinery and equipment, or merchandise that due to its characteristics is difficult to handle, requires special care or specific installations to maintain it, and there is no imminent danger that the taxpayer carries out any maneuver aimed at evading the fulfillment of their fiscal obligations.

For the purposes of the foregoing, the authority must indicate in the respective record that it does not have what is necessary to carry out the transfer and/or maintenance of this type of merchandise.

Law 150, 151, 155, Regulations 203

Rectification of customs declarations of companies with origin review

3.7.30. For the purposes of Articles 98 of the Law and 148 of the Regulations, companies that have the authorization to import merchandise through the origin review procedure may rectify, through a customs broker, customs agency, or customs representative, the inaccurate data contained in the following fields of the customs declaration presented for the clearance of the merchandise:

I. Number of the sequence of the fraction in the customs declaration.

II. Tariff fraction.

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III. Key of the unit of measure for commercialization.

IV. Quantity of merchandise according to the unit of measure for commercialization.

V. Key corresponding to the unit of measure for the application of the TIGIE.

VI. Quantity corresponding according to the unit of measure of the TIGIE.

VII. Description of the merchandise.

VIII. Amount of unit price of the merchandise.

IX. Brands, identification numbers, and total of the packages.

Law 35, 89, 98, 100, Regulations 147, 148

Compliance with omitted non-tariff regulations and restrictions

3.7.31. For the purposes of Article 183-A, subsection IV of the Law, in relation to Articles 42, subsections II, III and IX of the CFF and 152 of the Law, taxpayers subject to the exercise of verification powers after customs clearance may comply with non-tariff regulations and restrictions, within thirty days following the authority's notification of the irregularities detected in the review, in accordance with form 79/LA Notice of compliance with omitted non-tariff regulations and restrictions, contained in Annex 2, for the merchandise not to pass to the property of the Federal Treasury.

Without prejudice to other applicable sanctions, within the thirty days indicated in the previous paragraph, taxpayers must transmit and present the rectification customs declaration processed for this purpose and attach the digital or electronic document that proves compliance with the omitted non-tariff regulations and restrictions, in accordance with Articles 36 and 36-A of the Law, in relation to rule 3.1.31.

The provisions of this rule will not be applicable regarding used vehicles.

Law 36, 36-A, 89, 152, 178, 183-A, LCE 17-A, 20, CFF 42, RGCE 1.2.2., 3.1.31., Annex 2

Import and export of hydrocarbons, petroleum products, petrochemical products, and sulfur (Annex 14)

3.7.32. For the purposes of Articles 11, 37, subsections I and III, 37-A, 43, 56 and 84 of the Law and rule 3.1.31., taxpayers who carry out activities in accordance with the Hydrocarbons Law, and who import or export hydrocarbons, petroleum products, petrochemical products, sulfur, and any other merchandise indicated in Annex 14, will be subject to the following:

I. They may promote the clearance of the merchandise, under the following terms:

a) When transported by land, processing a weekly consolidated customs declaration, in which definitive import or export operations carried out from Monday to Sunday may be included, presenting the customs declaration no later than Friday of the week following that in which the operations were carried out.

b) When transported by sea, processing a weekly consolidated customs declaration, in which definitive export operations carried out from Monday to Sunday may be included, presenting the customs declaration no later than Friday of the week following that in which the operations were carried out.

For the purposes of rule 2.4.3., the exit notice must be presented electronically at least three hours before the departure of the vessel from national territory.

Regarding definitive import operations, they may present a weekly consolidated customs declaration in which operations carried out from Monday to Sunday may be included, presenting the customs declaration no later than Friday of the week following that in which the last discharge of the merchandise at the port in question and at the customs office corresponding to its jurisdiction ended.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 237 For the purposes of the preceding paragraph, the B12 format Electronic Notice of Import and Export, contained in Annex 1, must be presented for each unloading, considering the inspection report, which will be delivered electronically within five days following the date on which it is obtained and that cannot exceed the deadline established for presenting the petition, as well as attached to the petition in digital document. The merchandise unloading time cannot exceed ten calendar days, counted from the mooring or docking of the vessel transporting the merchandise. For the purposes of rule 2.4.3., the arrival notice must be presented electronically at least three hours before the vessel's entry into national territory. c) When transported by pipelines or ducts, after the meter reading in the calendar month in which the entry or exit of the merchandise from national territory takes place, they may present a monthly petition no later than the sixth day of the calendar month following that in which the entry or exit of the merchandise from the country was carried out. The customs processes indicated in the previous subsections do not limit the powers of the customs authorities, which may at any time exercise the inspection and verification powers established in customs legislation and even requesting that the merchandise remain in the respective facility. II. Those who opt for the clearance referred to in this rule, must comply, in addition to the formalities established by the applicable legal provisions, with the following: a) For the purposes of the petitions transmitted in accordance with what is established in subsections a) and b), fraction I of this rule, they must transmit to the SEA, for each shipment, the information referred to in articles 37-A and 59-A of the Law, subjecting themselves, where applicable, to the procedure established in said provisions and others applicable, that is, transmitting in electronic document to the customs authorities, the information regarding the merchandise they introduce or extract from national territory, using the e.signature or digital seal and providing at the time of clearance a printout of the B12 format Electronic Notice of Import and Export, contained in Annex 1. b) Declare the keys that correspond in accordance with appendices 2 and 8, contained in Annex 22. c) In their case, adjust the quantity of the merchandise declared in the consolidated petition, through the corresponding rectification, declaring the keys that correspond, in accordance with appendices 2 and 8, contained in Annex 22. In the rectification petition, the number of the consolidated petition being rectified must be declared and the information and/or documentation justifying the adjustments must be transmitted to the customs authorities. For the purposes of the preceding paragraph, the contributions and benefits that correspond must be paid and, if applicable, the updates and surcharges that result applicable. When amounts are determined in favor of the taxpayer by reason of the payment of taxes on foreign trade or, in their case, compensatory duties, these may be offset against said taxes and compensatory duties that they are obligated to pay in other operations, observing the applicable legal provisions in matters of compensation, as well as article 138 of the Regulation. For the purposes of article 89 of the Law, the rectification of the data contained in the petition to increase or decrease the quantity and therefore, the customs value of the merchandise, will not require the authorization referred to in rule 6.1.1. In the event that the quantity is increased, therefore, the customs value and one month has elapsed after the date on which the consolidated petition was presented to the customs office, surcharges and updates will be generated.

238 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 In cases where, in a previous exercise, the global amount of the contributions derived from the rectification petitions in accordance with this rule, represents an increase of 5% of the total of the contributions declared and paid in the respective consolidated petitions, the interested party will not be able to avail themselves of the facilities established in the preceding paragraph, during the immediate subsequent exercise. d) The presentation of the petitions must be done electronically, once they have been validated by the SEA and paid, the automated selection mechanism will be understood to be activated, so it will not be necessary to present the physical petition to the customs office. e) Regarding petroleum products, having the document that accredits compliance with NOM-016-CRE-2016, Quality Specifications of Petroleum Products, published in the DOF on August 29, 2016 and its subsequent modifications. III. For the purposes of article 36-A, fraction I, subsections a) and b) and fraction II, subsection a) of the Law, in the import or export of hydrocarbons, petroleum products, petrochemical products, sulfur and any other merchandise contained in Annex 14, the interested parties may transmit to the customs authorities, the documents indicated in accordance with the following: a) In the import, the bills of lading, cargo manifests or transport documents that correspond, weight or volume certificates and equivalent documents, may be in the name of the taxpayers who carry out activities in accordance with the Hydrocarbons Law, therefore, said documents may be in the name of their subsidiary and/or affiliate companies. b) In the export, the petitions or CFDIs, may be in the name of the taxpayers who carry out activities in accordance with the Hydrocarbons Law and in the name of their subsidiary companies. c) In the bills of lading, cargo manifests or weight or volume certificates, the shippers may appear as the taxpayers who carry out activities in accordance with the Hydrocarbons Law, their subsidiary and/or affiliate companies. Law 6, 11, 36, 36-A, 37, 37-A, 43, 56, 59-A, 84, 89, 96, 102, Regulation 39, 42, 138, RGCE 1.2.1., 2.4.3., 3.1.31., 6.1.1., Annexes 1, 10, 14 and 22 Temporary Export of Electronic or Radio Frequency Devices 3.7.33. For the purposes of articles 113, 115 and 116, fraction IV of the Law, exporters may carry out the exit of the national territory to the United States of America, without requiring a petition for their temporary export nor for their return, regarding the merchandise identified as electronic or radio frequency location devices, distinct from those integrated into the means of transport, that allow knowing the geolocation through satellite global positioning systems, of the merchandise object of foreign trade operations among others, national or naturalized, as well as the information registered with their own sensors, such as atmospheric pressure, humidity, light and temperature conditions to which they are subjected, with multiple exits and entries, provided that said devices have as purpose guaranteeing the transfer of foreign trade merchandise and comply with the control and information delivery conditions established in this rule for the purposes of analysis and study of foreign trade operations. For the use of the electronic or radio frequency location devices referred to in the first paragraph of this rule, importers, exporters, customs agents, customs agencies or customs representatives, must declare in the petition the identifier key that corresponds in accordance with appendix 8, contained in Annex 22, recording the identification numbers (serial number, model and brand) of the devices used, in the case of operations with consolidated notice, the information must be indicated in the observations field of the consolidated notice and of the document transmitted in accordance with articles 37-A, and 59-A of the Law.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 239 Importers and exporters, customs agents, customs agencies or customs representatives, must keep a record of all electronic or radio frequency location devices they use for the entry or exit of foreign trade merchandise from national territory, identifying the serial number, model and brand, with their respective entry and exit dates from national territory, in those cases where the electronic or radio frequency location devices are of foreign origin, additionally, they must register the petition number with which it was definitively imported, as well as the number of the petition with which the merchandise to which said device adhered was cleared. Those who provide the service of the electronic or radio frequency location devices referred to in this rule, to importers and exporters, will present a weekly report to ANAM, with data on geolocation, sender, recipient, transit times and exception events during their transfer, through flat files delivered in magnetic media or by email. The facility established in this rule will be applicable always that those who provide the service of the electronic or radio frequency location devices, the importers and exporters, provide the information and comply with the controls established therein, so in case of non-compliance the supplying company, importer or exporter, their partners shareholders or any related party, will not be able to avail themselves of the facility. What is stated in this rule will not be applicable to operations carried out in accordance with rule 3.7.5. Law 6th, 37-A, 40, 41, 43, 59-A, 113, 115, 116, RGCE 3.7.5., Annex 22 Grounds for Cancellation of Registration of Courier and Package Companies 3.7.34. For the purposes of rule 3.7.3., the DGJA will cancel the registration of Courier and Package Companies when they fall under any of the following situations: I. Present and/or declare false, altered documentation or information with false data in any procedure related to the request for inscription or renewal in the registry referred to in rule 3.7.3. II. Carry out the clearance of merchandise in contravention of articles 59, last paragraph and 88 of the Law, in relation to rules 3.7.5. and 3.7.35. III. Fail to comply with any of the obligations indicated in rule 3.7.4. or with any of the requirements indicated in the procedure sheet 78/LA Request and renewal for inscription in the registry of Courier and Package Companies, contained in Annex 2. Regarding the obligations indicated in rule 3.7.4., fractions I and II, it will be considered that the present ground for cancellation is met when the Courier and Package Company fails to comply with what is indicated in the last paragraph of said rule. IV. Be found on the list of companies published by the SAT referred to in the articles: a) 69 of the CFF, except for fraction VI; b) 69-B, fourth paragraph of the CFF; or c) 69-B Bis, ninth paragraph of the CFF. V. Not have valid digital seal certificates, or be located in any of the situations indicated in article 17-H Bis of the CFF. VI. Be found as not located at their fiscal domicile or the status of this is nonexistent. VII. Not carry out customs clearance in terms of rule 3.7.5., at least five times a month, during the last six months.

240 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 When possible inconsistencies related to any of the cancellation situations indicated in this rule are detected, the DGJA will require the Courier and Package Company to manifest what is convenient to their right and provide the documentation and information they consider pertinent to disprove the facts that led the authority to notify them, so that within a period of ten days counted from when the notification takes effect, they carry out the corresponding clarification. For the purposes of the cancellation of the registration, what is indicated in article 144-A of the Law will be followed. Courier and Package Companies whose registration has been cancelled will not be able to access a new one until a period of three years has elapsed counted from when the resolution is notified. Law 14, 14-A, 59, 88, 144-A, CFF 17-H Bis, 17-K, 27, 69, 69-B, 69-B Bis, 130, Regulation of the CFF 29, RGCE 1.2.2., 3.7.3., 3.7.4., 3.7.5., 3.7.35., Annex 2 Determination of Contributions for the Import of Merchandise through the Simplified Procedure Carried Out by Courier and Package Companies 3.7.35. For the purposes of rule 3.7.5., the contributions that arise by reason of the import of merchandise carried out through the simplified procedure, will be determined in accordance with the following: I. A global rate of 19% will be applied to their value. II. For the purposes of articles 5.6 (f) of the TLCP; 5.7 (f) of the PAAP and 5.7 (1), (f) of the TIPAT, regarding shipments of merchandise coming from any Party country of said treaties whose customs value does not exceed 1 (one) dollar of the United States of America or its equivalent in national or foreign currency, their clearance will be carried out without the payment of IGI and IVA, provided that they: a) Are covered with an air waybill or bill of lading and the value consigned in these does not exceed the amount indicated in this fraction, b) Are not subject to compliance with non-tariff regulations and restrictions, and c) The DTA fee, established in article 49, fraction IV of the LFD, is paid. III. For the purposes of article 7.8 (1), (f), (ii) of the T-MEC, in shipments coming from any Party country of said treaty: a) Regarding merchandise whose customs value does not exceed 50 (fifty) dollars of the United States of America or its equivalent in national or foreign currency, the clearance of the merchandise will be carried out without the payment of IGI and IVA, provided that they:

1. Are covered with an air waybill or bill of lading and the value consigned in these does not exceed the amount indicated in this subsection,
2. Are not subject to compliance with non-tariff regulations and restrictions, and
3. The DTA fee, established in article 49, fraction IV of the LFD, is paid. b) Regarding merchandise whose customs value is higher than 50 (fifty) dollars of the United States of America or its equivalent in national or foreign currency and does not exceed 117 (one hundred seventeen) dollars of the United States of America or its equivalent in national or foreign currency, a global rate of 17% will be applied to the value of the merchandise, provided that they:
4. Are covered with an air waybill or bill of lading and the value consigned in these does not exceed the amount indicated in this subsection, and
5. Are not subject to compliance with non-tariff regulations and restrictions.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 241 What is stated in this rule will not be applicable regarding the situations indicated in rule 3.7.6., in which case the corresponding global rates will be applied, in accordance with said rule. TLCP 5.6, PAAP 5.7, TIPAT 5.7, T-MEC 7.8., Law 59, 88, LFD 49, RGCE 3.7.3., 3.7.5., 3.7.6. Title 4. Customs Regimes Chapter 4.1. Definitive Import and Export Export without Petition of Merchandise for Maintenance of Means of Transport 4.1.1. For the purposes of article 94 of the Regulation, the merchandise necessary for the maintenance of the means of transport that arrive at Mexican maritime ports or airports, may be definitively exported without the use of a petition, presenting for this purpose free written promotion, before the corresponding customs office, in which the description, unit value, quantity and class of merchandise are indicated. Law 61, Regulation 92, 93, 94, RGCE 1.2.2. Consolidated Export by Several Customs Agents or Customs Agencies in Cd. Hidalgo 4.1.2. For the purposes of article 42 of the Regulation, the export of merchandise from different exporters in the same vehicle, covered by several petitions and processed by a maximum of three different customs agents or customs agencies, may be carried out by the Ciudad Hidalgo customs office, headquartered in Ciudad Hidalgo, Chiapas, provided that the following procedure is complied with: I. They must adhere to the schedule established in the customs office for the clearance of this type of operations. II. They must process the corresponding petition for each exporter and submit to the automated selection mechanism all the petitions covering the merchandise transported in the same vehicle. III. The result of the automated selection mechanism will be applied according to what corresponds to each petition and the vehicle cannot be removed until the customs recognition of the merchandise that, if any, the aforementioned mechanism has determined concludes. When, by reason of the customs recognition, verification of merchandise in transport or the exercise of verification powers, the customs authority detects merchandise that does not comply with non-tariff regulations and restrictions or excess or undeclared merchandise, all customs agents or customs agencies will be responsible for the infractions committed, when the commission of the infraction cannot be individualized, regardless of the liability in which the carrier might incur. Law 36, 36-A, 37, 37-A, 43, 53, 59-A, 102, 151, 158, Regulation 42 Tariff Refund Program (Drawback) for Definitive Exports 4.1.3. For the purposes of articles 2o., fraction IX, 52, first paragraph and 63-A of the Law, those who carry out the definitive import of merchandise may request the refund of IGI by reason of their subsequent definitive export, in the terms of articles 3o., fraction I, 3-B and 3-C of the Decree that Establishes the Refund of Import Taxes to Exporters, published in the DOF on May 11, 1995 and its subsequent modifications, provided that regarding the inputs or merchandise that are subject to transfer to companies with IMMEX Program in accordance with article 8 of the IMMEX Decree, are carried out through petitions or consolidated petitions processed in the terms of rule 4.3.21. In the case established in article 3-C of the Decree that Establishes the Refund of Import Taxes to Exporters, published in the DOF on May 11, 1995 and its subsequent modifications, mentioned above, the identifier key that according to appendix 8, contained in Annex 22, corresponds to the operations carried out applying the proportion determined in accordance with rules 21., of the T-MEC Resolution, 6.9., of the Decision Resolution, 6.9., of the TLCAELC Resolution or 6.9., of the ACC Resolution, as the case may be, as well as the corresponding proportion, must be declared in the petition covering the virtual definitive export.

242 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 T-MEC Resolution 21., Decision 6.9. Resolution, TLCAELC Resolution 6.9., ACC Resolution 6.9., Laws 2nd, 36, 36-A, 37, 37-A, 52, 63-A, 102, 108, 110, Decree Establishing the Return of Import Taxes to Exporters 3rd, 3-B and 3-C, IMMEX Decree 8, RGCE 4.3.21., Annex 22 Chapter 4.2. Temporary Import for Return Abroad in the Same State Temporary import, article 106, fraction I of the Law 4.2.1. For the purposes of article 106, fraction I of the Law, the temporary import of trailers, semi-trailers, and container carriers, including platforms adapted to the transport medium designed and used exclusively for the transport of containers, shall be carried out in accordance with the following: I. Interested parties must request the transmission, validation, and printing of Format D8 Temporary Import Entry for trailers, semi-trailers, and container carriers, contained in Annex 1, from the authorized company in accordance with rule 1.9.12. II. Prior to the document issuance of the format referred to in the preceding fraction, the authorized person must send the duly filled file of said document to the SAAI, for its validation through the e.firma that this provides. III. Once the cited format is validated, it may be printed by the authorized persons through their own system, or by their users who have a terminal of an authorized person, and it may only cover one trailer, semi-trailer, or container carrier. IV. The trailers, semi-trailers, or container carriers must be presented together with the format before the customs authority at the inspection points, located at the borders of the northern and southern border strip or region, and in the case of maritime customs, at the automated selection modules, which have a link to the SAAI and with a terminal of the temporary import control system for trailers, semi-trailers, and container carriers, for their entry into the rest of the country. Entry cannot be made through the inspection points determined by ANAM. The customs personnel located at the entry inspection points will be responsible for certifying the entry of trailers, semi-trailers, and container carriers for their temporary import. The certification for the temporary import and return of trailers, semi-trailers, and container carriers carried out by the customs of Veracruz, Mexicali, Tijuana, Tecate, and Ensenada, must be carried out before the automated selection modules of said customs. The return of trailers, semi-trailers, and container carriers may be carried out by a person other than the one who originally carried out the temporary import of the same, and by a customs or checkpoint other than that in which its temporary import was certified, in which the return will be certified for the cancellation of Format D8 Temporary Import Entry for trailers, semi-trailers, and container carriers, contained in Annex 1, provided that it is not those indicated by ANAM, in which the entry of goods cannot be carried out. In cases of transfer of trailers, semi-trailers, or container carriers between railway transport concession companies, as well as between these and cargo trucking companies, the company carrying out the transfer must provide in advance to the receiving company, the folio number contained in Format D8 Temporary Import Entry for trailers, semi-trailers, and container carriers, contained in Annex 1, so that the latter provides it to the customs personnel of the customs within whose territorial jurisdiction the transfer is to be carried out. In the case of destruction by accident of the trailers, semi-trailers, and container carriers, or if they have suffered damage that prevents them from returning abroad, rule 4.2.17 shall apply.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 243 The temporary import of trailers and semi-trailers, including platforms adapted to the transport medium designed and used exclusively for the transport of containers, transporting imported goods, may be carried out for a period of sixty natural days, when they are entered into the country by rail under the internal transit regime and may only circulate between the railway station and the place where they carry out the delivery of the imported goods in these and vice versa. When they return abroad, they may circulate directly from the place of delivery of the goods to the customs through which they will return or directly from the place of delivery of the goods to the customs through which they entered. The return must be made by the same means by which they were introduced to national territory. For the purposes of this rule, the late return of trailers, semi-trailers, and container carriers that have suffered an accident or breakdown that prevents them from returning abroad within the established period may be carried out, provided that it occurred before its expiration and a notice is presented by free writing, to the nearest customs in which it indicates the reasons that prevent the timely return, the place where the trailer, semi-trailer, or container carrier is located, and the number of the temporary import entry, accrediting the accident or breakdown with the corresponding documentation. When it is detected that in Format D8 Temporary Import Entry for trailers, semi-trailers, and container carriers, contained in Annex 1, there are erroneous data in the serial number, the format may be rectified with respect to the serial number, even if the exercise of verification powers by the customs authority has begun, provided that it can be verified that the data regarding the economic number and model correspond to the unit. Regarding trailers, semi-trailers, and container carriers, that being in national territory do not have Format D8 Temporary Import Entry for trailers, semi-trailers, and container carriers, contained in Annex 1, they may process it under the terms of this rule and present it before the customs through which they entered national territory, provided that the customs authority has not initiated its verification powers. For the purposes of this rule, in cases where the temporarily imported trailers, semi-trailers, and container carriers transport export goods to any border customs, but due to various situations said goods are not going to be exported and provided that the dividing line has not been crossed, it will be allowed that the trailer, semi-trailer, or container carrier that transports the export goods is introduced again into the interior of the national territory towards the place of origin of the goods, for which, the company that introduced the trailer, semi-trailer, or container carrier, must carry out a new temporary import procedure in accordance with fractions I to IV of this rule. Law 36, 36-A, 106, CFF 103, RGCE 1.2.1., 1.9.12., 4.2.17., Annex 1 Temporary import of article 106, fraction II, subsection a) of the Law 4.2.2. For the purposes of articles 106, fraction II, subsection a) of the Law and 102 and 152 of the Regulations, the temporary import of goods carried out by residents abroad, will be subject to the following: I. Regarding the temporary import of equipment and musical instruments necessary for the development of the activities of foreign artists, their stay in national territory will be authorized for a period of thirty natural days, without the need for the use of an entry, provided that at the time of their entry into national territory, they present before the corresponding customs, a promotion by free writing, in which they commit to returning the goods they are temporarily importing within the stated period and to not carrying out acts or omissions that constitute crimes or infractions due to the improper use or destination of the same, indicating the reason and duration of their trip, date of return abroad, and detailed list of the goods, as well as indicating name, denomination or corporate name, address, and telephone of their representative in Mexico or of their center of operations.

244 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 When the weight of the goods is greater than 1,500 kilograms, the procedure will be carried out by the cargo customs, through an entry in accordance with the procedure indicated in article 152 of the Regulations. II. Regarding the temporary import of machinery and apparatus necessary to fulfill a contract derived from public tenders or contests, for the duration of the respective contract, the application must be presented in accordance with form 80/LA Application for authorization for residents abroad to temporarily import machinery and apparatus, derived from public tenders or contests for the duration of the respective contract, contained in Annex 2. Foreign residents, who have in their possession machinery and equipment that have been temporarily imported to fulfill a service contract, derived from public tenders or contests, and who are within the authorized period for their stay in national territory, may request the extension of the stay period of the goods in the national territory, in accordance with form 81/LA Application for authorization for the extension of the temporary import period of machinery and apparatus derived from public tenders or contests, contained in Annex 2. III. The notice referred to in article 152, fraction III of the Regulations, must be transmitted in accordance with form 58/LA Notice of temporary import of goods carried out by residents abroad, contained in Annex 2. IV. Regarding goods temporarily imported intended for a public show, an extension is authorized for a period equal to that which would have been imported, provided that before the expiration of the respective period, the rectification to the temporary import entry is carried out. In the case that an additional period to that established in the previous paragraph is required, its extension may be authorized up to the duration of the respective contract, presenting its application, in accordance with form 82/LA Application for authorization for the extension of the temporary import period of goods intended for a public show, contained in Annex 2. V. Natural persons who provide professional medical services who enter the country individually or as members of a medical brigade to perform altruistic work in sectors or regions with scarce resources are authorized to temporarily import, for a period of thirty natural days, the equipment and instruments they bring with them for such effect, without using an entry, provided that at the time of their entry into national territory, they present before the corresponding customs, a promotion by free writing, in which they commit to returning the goods they are temporarily importing within the stated period and to not carrying out acts or omissions that constitute crimes or infractions due to the improper use or destination of the same, indicating the reason and duration of their trip, date of return abroad, and detailed list of the goods, as well as indicating name, denomination or corporate name, address, and telephone of their representative in Mexico or of the institution or center where the provision of their services will be carried out, attaching a letter from the health institution or department that organizes or directs the medical assistance brigade. In the case that an additional period is required, the extension may be authorized for a period equal to that established in the previous paragraph, provided that an application is presented by free writing, before the corresponding customs before the expiration of the stay period in national territory. When the weight of the goods is greater than 1,500 kilograms, the procedure will be carried out by the cargo customs, through an entry in accordance with the procedure indicated in article 152 of the Regulations. VI. For up to six months, specialized railway equipment mounted on vehicles constructed or transformed, with devices or various apparatus to perform functions of detection, maintenance, or repair of railway tracks, as well as those intended for the maintenance, detection, or repair of public works.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 245 For these purposes, the following documentation must be attached to the entry: a) Letter from a resident in national territory that assumes joint and several liability, in the terms of article 26, fraction VIII of the CFF, with respect to tax credits that may arise due to failure to fulfill the obligation to return said goods. b) Copy of the equivalent document where the technical characteristics of the goods are recorded with its translation into Spanish. c) Copy of the service contract that requires the import of said goods for its fulfillment, with its translation into Spanish. d) Copy of the equipment leasing contract, celebrated with the foreign company, with its translation into Spanish. e) The notice referred to in article 152, fraction III of the Regulations, must be transmitted in accordance with form 58/LA Notice of temporary import of goods carried out by residents abroad, contained in Annex 2. VII. Foreign residents who do not fall under the circumstances of fractions I, II, V, and VI of this rule, may import goods for a specific purpose, provided they comply with the following: a) Present before the corresponding customs a free writing in which, under oath of telling the truth, they indicate the general identification data of the person who will use the goods in national territory, the specific description of the same, and the place(s) where they will be located, as well as that they commit to returning the goods they are temporarily importing within the period stated in the Law and to not carrying out acts or omissions that constitute crimes or infractions due to the improper use or destination of the same. Said writing must contain the general identification data of the foreign resident. b) Present attached to the temporary import entry, a letter from the resident in national territory where they assume the obligation to return abroad the temporarily imported goods within the period established in the Law, as well as joint and several liability in terms of article 26, fraction VIII of the CFF, with respect to tax credits that may arise from not carrying out said return. Said letter must contain the general identification data of the resident in national territory. c) Attach a copy of the document that proves the legal relationship that exists between the foreign resident and the resident in national territory and that the same involves the goods intended to be temporarily imported. VIII. Those goods of their property, which have as their purpose to attend some emergency situation, in which the entry of special or adapted vehicles, fire trucks, ambulances, and mobile clinics; the own or indispensable equipment of those vehicles, such as accessory or aid instruments, parts, and equipment integrated into the vehicle necessary for its function and the safety of persons, including specialized equipment, spare parts, their consumables such as oils, lubricants, fuels, and carburetors, among others, that the vehicle is going to use, when they have the character of indispensable; as well as their tools and accessories, may be temporarily imported, provided that the following is complied with: a) Present Format A1 Temporary Import Authorization, contained in Annex 1, in which, under oath of telling the truth, they indicate the identification data of the foreign resident, accrediting the ownership of the goods that will be used in the emergency situation, the data of the administrative unit of the Federal Entity that will coordinate the work that will be carried out to attend the emergency situation in question, reason or justification of the temporary entry of the goods, and the place(s) where these will be located; as well as, indicate that they commit to returning the goods they are temporarily importing within a period of six months and to not carrying out acts or omissions that constitute crimes or infractions due to the improper use or destination of the same.

246 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 b) Attach to the previous documentation, a letter from the official authorized by the Federal Entity(ies) to which assistance will be provided due to the emergency situation, in which they assume the obligation to return abroad the temporarily imported goods within the established period of six months, as well as joint and several liability in terms of article 26, fraction VIII of the CFF, with respect to tax credits that may arise from not carrying out said return. The return of the goods must be made by the same customs through which their entry into national territory was processed. Goods that are subject to non-tariff regulations or restrictions cannot be imported, and it will not be required to prove the return abroad of the goods that, by their nature or destination, are consumed during the emergency situation. When in the exercise of their verification powers, the authorities detect that the temporarily imported goods are not located in the place(s) indicated by the foreign resident, it will be understood that they are illegally in the country. Law 2, 53, 61, 89, 106, 113, CFF 26, Regulations 100, 102, 152 RGCE 1.2.1., 1.2.2., Annexes 1 and 2 Samples in temporary import 4.2.3. For the purposes of article 106, fraction II, subsection d) of the Law, samples and sample books intended to make goods known are those that meet the requirements referred to in rule 3.1.2. Samples intended for analysis and laboratory tests to verify compliance with international standards may be imported for up to six months, provided that the interested party requests authorization from the DGOA through a free writing, in which they must indicate the description, tariff fraction, and NICO of the goods, the description of the analysis or test process to which they will be subjected, name, denomination or corporate name, and the RFC key of the laboratory that will carry out the analysis or laboratory test. The goods or products resulting from the analysis or test must be returned abroad or destroyed in accordance with the procedure established in article 142 of the Regulations and in rule 4.3.5. Law 94, 106, 107, 109, Regulations 142, RGCE 1.2.2., 3.1.2., 4.3.5. Temporary import of visitor goods (vehicles) 4.2.4. For the purposes of article 106, fraction II, subsection e) of the Law, temporary imports must comply with the requirements of article 158 of the Regulations. Law 106, 182, Regulations 158 Temporary import of recreational and sports vessels 4.2.5. For the purposes of articles 106, fraction V, subsection c) of the Law and 161 of the Regulations, BANJERCITO is authorized to operate the CIITEV Modules, carry out the procedure, registration, and control of the temporary imports of recreational and sports vessels, of the type boat, yacht, or sailboat, of more than four and a half meters in length including trailers for their transport, and receive payment for the concept of the temporary import procedure. Foreigners or Mexicans residing in national territory or abroad, may carry out the temporary import of the vessels with the characteristics cited in the previous paragraph, through the following procedure: I. The temporary import will be carried out through the temporary import permit for vessels, in printed or digital format, provided that the following requirements are met: a) Accredit their identity with a simple copy of the official identification, in the case of the captain of the vessel with the Sea Book, provided that they are valid and there are no indications of having been altered or falsified.

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b) Prove ownership of the vessel and the trailer, presenting a simple copy of any of the documents referred to in Article 161, fraction II of the Regulation, which contain the identification data of the vessel (name, brand, model year, type, and serial number). The charter or lease agreement referred to in the Article of the Regulation mentioned in the previous paragraph, must be accompanied by a letter from the owner authorizing the temporary importation of the vessel into the country. In the case where the temporary importation procedure of the vessel is carried out by a third party on behalf of the owner, a power of attorney issued by the owner in favor of the person carrying out the procedure must be presented, attaching a simple copy of their official identification. c) Pay BANJERCITO the fee for the procedure for the temporary importation of vessels.

II. The procedure and payment to obtain the temporary importation permit for the corresponding vessel must be carried out in the established payment method, depending on where said permit is acquired, being in: a) CIITEV modules located at the ports of entry to national territory, an amount equivalent in national currency to 51 (fifty-one) United States dollars plus VAT must be paid; payment may be in cash, or with an international credit or debit card. b) CIITEV modules located in the Consulates of Mexico in the United States of America located in: Chicago, Illinois; Austin, Dallas, and Houston, Texas; Los Angeles, San Bernardino, and Sacramento, California; Albuquerque, New Mexico; Denver, Colorado, and Phoenix, Arizona, an amount equivalent in national currency to 51 (fifty-one) United States dollars plus VAT must be paid; payment will be only by international credit or debit card. The interested party may process their permit up to six months in advance of the date of entry of the vessel into national territory. c) Via internet, through the website www.gob.mx/banjercito; an amount equivalent in national currency to 45 (forty-five) United States dollars plus VAT must be paid; payment will be only by international credit or debit card. In this case, the interested party must send to BANJERCITO the documentation supporting the requirements established in this rule, in digital document format during the procedure for obtaining the permit. It is the exclusive responsibility of the importer to verify the correct and adequate registration of the requested data and to comply with the requirements and conditions established for the temporary importation of vessels. The interested party may process their permit within a period of between ten and sixty days in advance of the date of entry of the vessel into national territory. BANJERCITO will send the interested party electronic confirmation of the procedure and within a period not greater than seven days after the confirmation, will send to the address indicated by the interested party the corresponding Temporary Importation Permit for Vessels. d) Via mobile application that is downloaded to be installed and executed on devices such as smartphones, tablets, among others, through the website www.gob.mx/banjercito, an amount equivalent in national currency to 45 (forty-five) United States dollars plus VAT must be paid; payment will be only by international credit or debit card; in the latter case, the interested party must send to BANJERCITO the documentation supporting the requirements established in this rule in digital document format during the procedure for obtaining the permit. It is the exclusive responsibility of the importer to verify the correct and adequate registration of the requested data and to comply with the requirements and conditions established for the temporary importation of vessels.

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If the request is appropriate, the interested party may process their permit within a period of between ten and sixty days in advance of the date of entry of the vessel into national territory. BANJERCITO will send the interested party electronic confirmation of the procedure and simultaneously send to the email address indicated by the interested party the Temporary Importation Permit for Vessels in digital document format.

III. The period to which the temporary importation of the vessel will be subject will be ten years and will begin to be calculated from the date of start of the validity of the temporary importation permit for vessels, allowing multiple entries and exits with the vessel during the validity of the Temporary Importation Permit. To register and obtain the receipt of the definitive return of the vessel, the interested party must present to the BANJERCITO personnel operating the CIITEV modules at the exit customs the following: a) When the temporarily imported vessel leaves the country via land, it must be presented physically, as well as the units registered in the Mobile Accessories List of the Vessel format issued by BANJERCITO, the Temporary Importation Permit or, if applicable, a declaration under oath in free format indicating the reason why the permit is not presented. b) When the vessel leaves the country via sea, the original and simple copy of the high-seas clearance sealed by the port authority, the Mobile Accessories List of the Vessel format issued by BANJERCITO, the Temporary Importation Permit or declaration, under oath, in free format indicating the reason why the permit is not presented. These documents may be sent by certified mail to BANJERCITO or presented directly in the mailboxes located in the CIITEV modules at the entry customs.

IV. For the purposes of this rule, mobile accessories of the vessel may be considered to be: jet skis, vessels that allow disembarkation on land, their trailer for transport, motorcycles, trikes, quad bikes, or recreational cars, provided they have not been conceived, destined, or manufactured to circulate on general communication roads, as well as a private-use helicopter without profit purposes, without prejudice to compliance with the provisions established in the Civil Aviation Law; for which the importer must prove their ownership and register them in the General List of Mobile Accessories of the Temporarily Imported Vessel format, issued by BANJERCITO, filling in all the data requested in said format being mandatory. When the vessel transports any vehicle, motorcycle, or trike that has foreign license plates to circulate on general communication roads, the importer must process a Temporary Importation Permit for each of the units before BANJERCITO personnel, in accordance with rule 4.2.7. Interested parties may request a new Temporary Importation Permit for Vessels, for the same vessel for a period of ten years, provided they carry out the temporary importation procedure up to forty-five days in advance of the expiration of the current permit, in accordance with the procedure established in fraction II, subsection c) of this rule or in any of the CIITEV Modules, without requiring the presentation of the vessel in the latter case.

V. Those who have vessels temporarily imported in accordance with this rule may temporarily import goods intended for the maintenance and repair of the vessel; for this, the person who has custody of said goods must present the Temporary Importation Registration of Goods Intended for Maintenance and Repair of Temporarily Imported Vessels format issued by BANJERCITO. Said format must be presented before the CIITEV modules located at the entry customs or via internet through the website www.gob.mx/banjercito.

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The replaced parts or spare parts must be returned, destroyed, or imported definitively before the expiration of the temporary importation period of the vessel. Upon the return of the replaced parts or spare parts, the aforementioned format must be presented before the exit customs, which certifies the return of the replaced parts or spare parts. In the case that the destruction of said parts or spare parts is carried out, it will be certified with a copy of the destruction act, and when definitive importation is carried out, with the respective customs declaration. For the cases established in the previous scenarios, the interested party, upon registering the return abroad and the cancellation of the temporary importation permit for the vessel, must present attached to said permit the Temporary Importation Registration of Goods Intended for Maintenance and Repair of Temporarily Imported Vessels formats that they have filled out. The temporary importation, shipment, or return abroad of spare parts, parts, and accessories of vessels temporarily imported in accordance with this fraction, may be carried out by companies that have registration in the enterprise certification scheme in accordance with rule 7.1.5., in the Certified Commercial Partner modality, category Courier and Parcel Services, provided that the latter carry out the clearance of said goods.

VI. During high-traffic seasons, ANAM may authorize that the cancellation of the permit be carried out in any of the CIITEV modules located in the Consulates of Mexico, making known through the SAT Portal the dates on which it can be carried out.

VII. Valid temporary importation permits for vessels may be modified by substitution, even when under audit powers, regarding the data of the vessel or the importer, for the correct data or of the owner who effectively carried out the importation, for which the interested party must comply with the following before BANJERCITO: a) Present the valid temporary importation permit for vessels or, if applicable, a free letter indicating the reason why the cited permit is not presented. b) Present the documentation indicated in the second paragraph of fraction I of this rule, where the correct data of the vessel or the owner and the processor who effectively carried out the importation are proven, and that with which they prove the ownership of the vessel since the temporary importation was carried out. c) Pay the amount equivalent in national currency to 51 (fifty-one) United States dollars plus VAT, for the procedure fee. In these cases, it will be understood that the data of the processor will be that of the captain of the vessel or any person who, on behalf of the importer, carried out the procedure.

VIII. The validity of the new temporary importation permit for vessels that BANJERCITO issues for this purpose will be for the time remaining for the validity of the previous permit, with the latter being cancelled on the date the present procedure is carried out. In case of being subject to audit powers of the customs authorities, the infringement established in Article 184, fraction I of the Law will be considered committed, consequently, the sanction of Article 185, fraction I of the Law will be applicable, provided that there has been no change of owner of the vessel since the date of its entry into national territory, no determinative resolution has been issued, and the following is complied with: a) Process a new temporary importation permit for vessels, when the permit is expired and there are less than six months between the conclusion of the temporary importation regime and the start of the audit powers, which will be corroborated by an act or letter that initiated the corresponding procedure and the respective documentation of the temporary importation, which may be the temporary importation permit for vessels, Temporary Importation Customs Declaration, or the A2 Format Authorization for temporary importation of boats / Authorization for temporal importation of boats, contained in Annex 1.

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b) Process the corresponding permit in the name of the owner of the vessel, when between the start of the audit powers and the date of entry into national territory more than six months have not elapsed and the procedure for its temporary importation in terms of Article 53 of the Ports Law Regulation has not yet been carried out; for this, the date of entry into national territory can be proven with the service provision contract celebrated with the navy or with any document from which its entry into the country is derived.

Law 89, 106, 107, 184, 185, Regulation 161, 163, Ports Law Regulation 53, RGCE 1.2.1., 1.2.2., 4.2.7., 7.1.5., Annex 1

Temporary Importation of Travel Trailers

4.2.6. For the purposes of Articles 106, fraction V, subsection d) of the Law and 162 of the Regulation, BANJERCITO is authorized to operate the CIITEV modules, carry out the procedure and control of the temporary importations of travel trailers and, if applicable, receive the payment for the procedure of the temporary importation. Foreigners or Mexicans permanently residing abroad may carry out the procedure for the temporary importation of a single travel trailer driven or transported, by presenting the application for the Temporary Importation Permit for Travel Trailer, in printed or digital format through any of the following procedures:

I. Procedure in CIITEV Modules at ports of entry to national territory. a) Request the Temporary Importation Permit for Travel Trailer before the BANJERCITO personnel of the CIITEV Module located at the entry customs, signing a declaration in which, under oath, they commit to return the travel trailer in question, within the authorized period and to not carry out acts or omissions that constitute infringements or crimes due to the improper use or destination of the same. b) The interested party must register their personal data:

1. In the case of Mexicans residing abroad, the number of the document issued by the migratory authority of the foreign country that accredits them as residents abroad or of the express authorization of the competent authority of that country that grants them the status of service providers in accordance with international agreements of which Mexico is a Party.
2. In the case of foreigners, the passport number, birth certificate, or any other document that accredits their nationality. c) The interested party must register the data of the travel trailer they intend to temporarily import, indicating if they will cover the ownership of the same with the title of ownership or vehicle registration issued by the competent authority of the foreign country, as well as the date of entry into national territory. d) Pay BANJERCITO an amount equivalent in national currency to 51 (fifty-one) United States dollars plus VAT, for the procedure fee, for the temporary importation of travel trailers, which may be paid in cash or through charge to an international credit or debit card, issued abroad, in the name of the importer.

II. Procedure in CIITEV Modules located in the Consulates of Mexico in the United States of America. a) The procedure may be carried out in the Consulates of Mexico located in Chicago, Illinois; in Austin, Dallas, and Houston, Texas; in Los Angeles, San Bernardino, and Sacramento, California; in Albuquerque, New Mexico; in Denver, Colorado, and in Phoenix, Arizona, up to six months in advance of the date of entry into national territory. b) For the purposes of the previous subsection, the Temporary Importation Permit for Travel Trailer will be requested before the BANJERCITO personnel in the CIITEV Modules located in the referred consulates, signing a declaration in which, under oath, they commit to return the travel trailer in question, within the authorized period and to not carry out acts or omissions that constitute infringements or crimes due to the improper use or destination of the same.

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c) The interested party must register their personal data:

1. In the case of Mexicans residing abroad, the number of the document issued by the migratory authority of the foreign country that accredits them as residents abroad or of the express authorization of the competent authority of that country that grants them the status of service providers in accordance with international agreements of which Mexico is a Party.
2. In the case of foreigners, the passport number, birth certificate, or any other document that accredits their nationality. d) The interested party must register the data of the travel trailer they intend to temporarily import, indicating if they will cover the ownership of the same with the title of ownership or vehicle registration issued by the competent authority of the foreign country, as well as the date of entry into national territory. e) Pay BANJERCITO an amount equivalent in national currency to 51 (fifty-one) United States dollars plus VAT, for the procedure fee, for the temporary importation of travel trailers, through charge to an international credit or debit card issued abroad, in the name of the importer.

III. Procedure via internet, through the BANJERCITO website or on the SAT Portal. a) Consult on the website www.gob.mx/banjercito or on the SAT Portal. b) The procedure must be carried out within a period of between ten and sixty days, before the date of entry of the travel trailer into national territory. c) The interested party must electronically accept the declaration in which, under oath, they commit to return the travel trailer in question, within the authorized period and to not carry out acts or omissions that constitute infringements or crimes due to the improper use or destination of the same. d) The interested party must register their personal data:

1. In the case of Mexicans residing abroad, the number of the document issued by the migratory authority of the foreign country that accredits them as residents abroad or of the express authorization of the competent authority of that country that grants them the status of service providers in accordance with international agreements of which Mexico is a Party.
2. In the case of foreigners, the passport number, birth certificate, or any other document that accredits their nationality. e) The interested party must register the data of the travel trailer they intend to temporarily import, indicating if they will cover the ownership of the same with the title of ownership or vehicle registration issued by the competent authority of the foreign country, as well as the date of entry into national territory. f) Pay BANJERCITO electronically, an amount equivalent in national currency to 45 (forty-five) United States dollars plus VAT, for the procedure fee, for the temporary importation of travel trailers, through electronic charge to an international credit or debit card issued abroad, in the name of the importer. g) Once the registration and payment procedure for the corresponding procedure is concluded, BANJERCITO will send the interested party electronic confirmation of the operation, in which it will also state the date of delivery of the customs documentation to the address indicated in the application and will indicate the places to which the interested party must send the commitment letter for return referred to in subsection c) of this fraction and the simple copies of the documentation supporting the registered data in accordance with subsections d) and e) of this present fraction. These documents may be sent by the interested party in files digitally via email, certified mail, or presented directly in the mailboxes located in the CIITEV modules at the entry customs or in the consulates.

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BANJERCITO will send the customs documentation referred to in the preceding paragraph to the address indicated by the interested party in the request, within a period of seven days following the electronic confirmation, understanding that from that date it has already been authorized.

It shall be the exclusive responsibility of the importer to comply with the requirements and conditions established in this subsection for the temporary importation of the recreational vehicle and to verify the correct and adequate registration, as well as the capture of the requested information.

IV. Procedure via mobile application that is downloaded to be installed and executed on devices such as smartphones, tablets, among others:

a) Consult on the website www.gob.mx/banjercito.

b) The procedure may be carried out within a period of between ten and sixty days in advance of the date of entry of the recreational vehicle into national territory.

c) The interested party must electronically accept the declaration under oath, in which they commit to return the recreational vehicle in question, within the authorized period and not to perform acts or omissions that constitute infractions or crimes due to the improper use or destination thereof.

d) The interested party must register their personal data:

1. In the case of Mexicans residing abroad, the number of the document issued by the migratory authority of the foreign country that accredits them as residents abroad or of the express authorization of the competent authority of that country granting them the status of service providers in accordance with international agreements of which Mexico is a Party.

2. In the case of foreigners, the passport number, birth certificate, or any other document that accredits their nationality.

e) The interested party must register the data of the recreational vehicle intended for temporary importation, indicating whether they will cover ownership with the title of ownership or vehicle registration issued by the competent authority of the foreign country, as well as the date of entry into national territory.

f) Pay to BANJERCITO electronically, an amount equivalent in national currency to 45 (forty-five dollars) plus VAT, for the purpose of the procedure, for the temporary importation of recreational vehicles, through an electronic charge made to an international credit or debit card issued abroad, in the name of the importer.

g) The interested party must send to BANJERCITO in digital document, the documentation that supports the data registered according to subsections d) and e) of this subsection, during the procedure for obtaining the permit.

h) Once the registration and payment of the corresponding procedure have been completed, if the request is admissible, BANJERCITO will send the interested party electronic confirmation of the operation, and will simultaneously send to the email address indicated by the interested party, the temporary importation permit for the recreational vehicle in digital document.

It shall be the exclusive responsibility of the importer to comply with the requirements and conditions established in this subsection for the temporary importation of the recreational vehicle and to verify the correct and adequate registration, as well as the capture of the requested information.

For the purposes of this rule, BANJERCITO shall be responsible for issuing the temporary importation receipt that covers the temporary importation of the recreational vehicle.

Mexicans residing abroad must prove before the customs authority, through official documentation issued by the migratory authority of the foreign country, the migratory status that accredits them as permanent residents abroad.

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The period to which the temporary importation of the recreational vehicle will be subject shall be ten years and shall begin to be calculated from the date of registration of the temporary importation permit for the recreational vehicle. In all cases, the interested party must present themselves before the personnel of BANJERCITO operating the CIITEV Modules at exit customs to register and obtain the return receipt, being able in this circumstance to make multiple entries and exits with their recreational vehicle during the validity of the Temporary Importation Permit. During periods of high traffic, ANAM may authorize that the cancellation of the permit be carried out in any of the CIITEV Modules located in Mexican Consulates, announcing through the SAT Portal the dates on which it can be carried out.

Interested parties may request a new temporary importation permit for the recreational vehicle, for the same recreational vehicle for a period equal to that described in the previous paragraph, provided that they carry out the temporary importation procedure fifteen days in advance of the expiration of the current permit, in accordance with the procedure established in subsection III of this rule, without requiring the physical presentation of the recreational vehicle.

When the recreational vehicle transports or tows a vehicle or a boat, the personnel of BANJERCITO must grant the same importer a temporary importation permit for each of the units mentioned, provided that this rule and rules 4.2.5. and 4.2.7. are complied with.

In the issuance of permits in CIITEV Modules located in Mexican Consulates, via internet or mobile application, when the recreational vehicle for which the Temporary Importation Permit has been granted suffers an accident, theft, seizure, embargo, or sale, in its place of origin and on a date prior to the start of the validity of the Temporary Importation Permit, the interested party must present before the personnel of BANJERCITO of any CIITEV Module located in Mexican Consulates or send by certified mail to the DGOA, a free-form letter addressed to ANAM in which they manifest that they wish to withdraw from the permit granted, declaring, under oath, the facts, reasons, or circumstances by which they consider that the recreational vehicle will not enter national territory, attaching the customs documentation that was issued for such effects, as well as that which supports said circumstance: letter from the Police Department or Vehicle Department, both in the foreign country, in which the VIN of the recreational vehicle in question is recorded and that the physical presence of the same has been verified.

Together with the importation of the recreational vehicle, the temporary importation of motorcycles, trikes, quads, watercraft, or recreational cars may be carried out, provided that they have not been conceived, destined, or manufactured in an evident manner to circulate on general communication routes, whether federal, state, or municipal, for a maximum of three units, for which ownership of the towed or transported units must be accredited and registered in the Temporary Importation Permit of the recreational vehicle. In these cases, the term of the Temporary Importation Permit of the recreational vehicle shall be one hundred eighty days.

Law 106, Regulation 162, RGCE 1.2.2., 4.2.5., 4.2.7. Temporary Importation of Vehicles by Visitors and Countrymen

4.2.7. For the purposes of articles 61, subsection III, 106, subsections II, item e) and IV, item a) of the Law and 108, third paragraph, subsection V and 158 of the Regulation, BANJERCITO is authorized to operate the CIITEV Modules, carry out the procedures and control of temporary importations of vehicles in printed and digital format, issue the corresponding customs documentation, receive payment for the procedure fee for the temporary importation of vehicles and the applicable guarantee.

Foreigners or Mexicans residing abroad may carry out the procedure for the temporary importation of vehicles, provided that in addition to what is established in article 158 of the Regulation, they comply with the following:

I. Mexicans residing abroad, as well as those who prove they are working abroad for a year or more, may temporarily import only one vehicle in each twelve-month period, having to present for such effects, the document issued by the migratory authority of the foreign country that accredits them as permanent or temporary residents abroad, or the express authorization of the competent authority of that country granting them the status of service providers in accordance with international agreements of which Mexico is a Party.

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II. In the case of foreigners with visitor status or temporary resident or temporary student resident status, they may temporarily import only one vehicle, having to present for such effects their valid passport or passport card and the official document issued by the migratory authority.

III. Guarantee the tax credit that could arise from the failure to return the vehicle within the authorized period, without prejudice to the sanctions applicable for the commission of other infractions established in the applicable laws, through a deposit, for an amount equivalent in national currency, which corresponds according to the following table:

Vehicle Model Year	Equivalent Amount in National Currency to
2007 and later	400 (four hundred) United States dollars
2001 to 2006	300 (three hundred) United States dollars
2000 and earlier	200 (two hundred) United States dollars

IV. Pay to BANJERCITO the payment for the procedure for the temporary importation of vehicles.

Those vehicles that are or have been reported in the United States of America or Canada as damaged, restricted, or prohibited for circulation in accordance with rule 3.5.1., subsection II, item f); those reported as stolen in said countries; those that do not have valid foreign license plates; those whose plates do not match those indicated in the vehicle's title of ownership or with the vehicle presented physically; those that do not have the valid foreign circulation proof document, as well as those that have not passed the emission inspection in the country of origin, if applicable, cannot be temporarily imported into national territory; therefore, BANJERCITO, prior to issuing the Temporary Importation Permit, will carry out the necessary consultations and must safeguard electronically the result of said consultation, for at least five years.

In the event that the vehicle does not meet the conditions to be temporarily imported, BANJERCITO will not issue the temporary importation permit.

The procedure and payment to obtain the temporary importation permit for the corresponding vehicle, as well as the security deposit, must be carried out in the payment method established, depending on where said permit is acquired, being in:

I. The CIITEV Modules located at entry customs to national territory; an amount equivalent in national currency to 51 (fifty-one) United States dollars plus VAT must be covered, the payment can be in cash, or with an international credit or debit card, in the name of the importer.

II. The CIITEV Modules installed in Mexican Consulates located in the United States of America, in Chicago, Illinois; in Austin, Dallas and Houston, Texas; in Los Angeles, San Bernardino and Sacramento, California; in Albuquerque, New Mexico; in Denver, Colorado and in Phoenix, Arizona; an amount equivalent in national currency to 51 (fifty-one) United States dollars plus VAT must be covered, the payment will be solely by international credit or debit card, in the name of the importer.

The interested party may process their permit up to six months in advance of the date of entry of the vehicle into national territory.

III. Via internet, through the website, www.gob.mx/banjercito or on the SAT Portal, an amount equivalent in national currency to 45 (forty-five) United States dollars plus VAT must be covered, the payment will be solely by international credit or debit card, in the name of the importer.

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The interested party may process their permit within a period of between ten and sixty days before the date of entry of the vehicle into national territory.

It shall be the exclusive responsibility of the importer to verify the correct and adequate registration of the requested data, comply with the requirements and conditions established for the temporary importation of the vehicle, as well as to send digitally to BANJERCITO a simple copy of the documentation that supports the requirements established in this rule, said documents must be sent in digital files at the time of carrying out the procedure; once the documentation is received, BANJERCITO may initiate the process of issuing the permit.

BANJERCITO will send the interested party electronic confirmation of the procedure and within a period no greater than seven days following the confirmation, will send to the address indicated by the interested party, the corresponding Temporary Importation Permit.

IV. Via mobile application that is downloaded to be installed and executed on devices such as smartphones, tablets, among others, through the website www.gob.mx/banjercito, an amount equivalent in national currency to 45 (forty-five dollars) plus VAT must be covered, the payment will be solely by international credit or debit card, in the name of the importer.

The interested party may process their permit within a period of between ten and sixty days in advance of the date of entry of the vehicle into national territory.

It shall be the exclusive responsibility of the importer to verify the correct and adequate registration of the requested data, comply with the requirements and conditions established for the temporary importation of the vehicle, as well as to send digitized files to BANJERCITO during the procedure for obtaining the permit the documentation that supports the requirements established in this rule; once the documentation is received, BANJERCITO may initiate the process of issuing the permit.

If the request is admissible, BANJERCITO will send the interested party electronic confirmation of the procedure and will simultaneously send to the email address indicated by the interested party, the Temporary Importation Permit in digital document.

The authorized period to return vehicles that had been temporarily imported by Mexicans residing abroad shall be one hundred eighty natural days of effective stay in the country, calculable from the date of entry of the vehicle into national territory and usable in a twelve-month period, considering multiple entries and exits, covered at all times by the existing guarantee.

The authorized period to return vehicles that had been temporarily imported by foreigners in accordance with subsection II of the second paragraph of this rule, shall be that of the validity of their stay status and its renewals, provided that there is continuity between these.

When the temporary resident and the temporary student resident renew their stay in national territory, the validity of the Temporary Importation Permit of the vehicle will be accredited with the official document issued by the migratory authority, without requiring authorization from the customs authorities; likewise, so that the guarantee granted in terms of this rule is not made effective, within fifteen days following that in which the exchange or renewal of their status of temporary resident or temporary student resident has been authorized, a notice must be presented before any customs in the country or to the DGOA, in which said circumstance is recorded, attaching the receipt that accredits said authorization and of the Temporary Importation Permit of the vehicle; said notice must be presented at the time of effecting the definitive return of the vehicle.

In the issuance of permits in CIITEV Modules located in Mexican Consulates, via internet or via mobile, when the vehicle for which the temporary importation permit has been granted suffers an accident, theft, seizure, embargo, or sale, in its place of origin and on a date prior to the start of the validity of the Temporary Importation Permit, the interested party must present before the personnel of BANJERCITO located in the CIITEV Modules, in the authorized Consulates or send by certified mail to the DGOA, a free-form letter in which they manifest that they wish to withdraw from the permit granted and request the

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return of the guarantee granted, declaring, under oath, the facts, reasons, or circumstances by which they consider that the vehicle will not enter national territory, attaching the temporary importation permit issued for such effects, as well as the certificate issued abroad by the Police Department or the Department of Motor Vehicles (DMV in English), which accredits said circumstance, in which the VIN of the vehicle in question is recorded and, if applicable, that the physical presence of the same has been verified.

When the authorized period expires and the temporarily imported vehicle does not return to the foreign country, BANJERCITO will transfer to TESOFE in national currency, the amount of the guarantee effectively collected, no later than the second banking business day following that in which the temporary importation period has expired.

When the vehicle that is intended to be temporarily imported, tows or transports a boat of up to four and a half meters in length including the trailer for its transport, recreational cars, motorcycles, trikes, quads, or watercraft, that have not been conceived, destined, or manufactured to circulate on the general communication routes, the temporary importation of the same may be authorized, provided that the sum of said towed or transported merchandise does not exceed three units and the importer accredits their ownership; for which the personnel of BANJERCITO must register them within the same temporary importation permit of the vehicle.

Regarding motorcycles or trikes that enter the country under their own power, that have foreign license plates to circulate on general communication routes, they may be temporarily imported provided that they comply with what is established in this rule, it not being applicable for such effects what is established in the previous paragraph.

In all cases, it is the obligation of the interested party to present at the CIITEV Modules located at border customs, the temporarily imported vehicle, the units registered in the temporary importation permit, the temporary importation permit or in a free-form letter in which they declare under oath, the cause for which the permit is not presented; the foregoing, in order for the personnel of BANJERCITO to register the multiple entry or exit, or in case, request the cancellation receipt and if admissible, the return of the corresponding security deposit; otherwise, the authorization of multiple entry or exit, the cancellation of the permit nor the return of the security deposit will not proceed.

BANJERCITO will return the security deposit in the same way that the interested party constituted it, provided that what is established in the previous paragraph is complied with. If the security deposit was made with an international credit or debit card, the return will be made to the corresponding bank card, on the next banking business day after the definitive return of the vehicle; or well, if the deposit was made in cash, the return of the guarantee will be made in cash in any CIITEV Module located at border customs.

During periods of high traffic, ANAM may authorize that the cancellation of the permit be carried out in the authorized Consulates, announcing through the SAT Portal the dates on which it can be carried out.

Law 61, 106, 182, CFF 105, Regulation 108, 158, RGCE 1.2.2., 3.5.1. Authorizations, Extension and Normativity for Temporary Importations of Article 106, Subsection III of the Law

4.2.8. For the purposes of article 106, subsection III of the Law, the following shall apply:

I. Regarding the merchandise indicated in its item a) and in accordance with article 154, subsection II of the Regulation, it will not be required to prove their return to the foreign country, provided that their unit value does not exceed the equivalent in national or foreign currency to 50 (fifty) United States dollars when they bear brands, labels, or legends that identify them as intended for the event in question; or of 20 (twenty dollars) of the United States of America when the merchandise are identified with the logo, brand, or legend of the importer, exhibitor, or sponsor provided that they are merchandise distinct from those that these, in their case, alienate.

The merchandise must bear at all times the brands, labels, legends, or logo referred to in this subsection and such situation must be accredited with probative elements before the customs authority.

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II. In the case of the temporary importation of goods referred to in items b), c), d) and e), for competitions and sporting events referred to in article 156 of the Regulations; competitions and sporting car racing events; cultural events; beauty pageants or international modeling events; international dog shows; production of filmings, specialized vehicles and means of transport used for the production of filmings by the film industry, and test vehicles, referred to in article 157 of the Regulations, the corresponding authorization must be requested in accordance with the procedure forms contained in Annex 2, which are listed below, as applicable:

a) 83/LA Authorization for the temporary importation of goods intended for competitions and sporting events. b) 84/LA Authorization for the temporary importation of goods intended for competitions and sporting car racing events. c) 85/LA Authorization for the temporary importation of goods intended for cultural events. d) 86/LA Authorization for the temporary importation of goods intended for beauty pageants or international modeling events. e) 87/LA Authorization for the temporary importation of goods intended for international dog shows. f) 88/LA Authorization for the temporary importation of goods intended for the production of filmings. g) 89/LA Authorization for the temporary importation of specialized vehicles and means of transport used for the production of filmings by the film industry. h) 90/LA Authorization for the temporary importation of test vehicles.

In the case of goods used to carry out scientific research that are temporarily imported by national and foreign public organizations, and those referred to in article 106, fraction III, items c) and f) of the Law, their extension is authorized for a period equal to that for which they were imported, provided that before the expiration of the respective period, the rectification of the temporary import declaration is carried out.

In the event that an additional period to that established in the previous paragraph is required, the extension of the period may be authorized, in accordance with the procedure forms contained in Annex 2, which are listed below, as applicable:

a) 91/LA Authorization for the extension of the temporary importation period for furnishings, props, and other equipment necessary for filming. b) 92/LA Authorization for the extension of the temporary importation period for goods used to carry out scientific research.

For the purposes of article 106, fraction III, item e) of the Law, the period established in the Law may be extended for up to an equal period, provided that before the expiration of the respective period, the rectification of the temporary import declaration is carried out, where applicable.

In cases where it is necessary to destroy the temporarily imported goods that were intended for competitions, sporting events, or car racing events, notice must be given to the corresponding ADACE, in accordance with the procedure forms contained in Annex 2, which are listed below, as applicable:

a) 93/LA Notice for the destruction of temporarily imported goods for competitions and sporting events. b) 94/LA Notice for the destruction of temporarily imported goods for competitions and sporting car racing events.

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III. In the case of goods temporarily imported intended for cultural events, sponsored by public entities, national or foreign, as well as by universities or private entities, in addition to those intended for research purposes imported by national and foreign public organizations, as well as non-taxpayer legal entities authorized to receive deductible donations under the terms of the Income Tax Law referred to in items b) and f) of fraction III of article 106, the extension of the temporary importation period may be authorized, in accordance with procedure form 95/LA Request for authorization for the extension of the temporary importation period of goods intended for cultural or sporting events, in addition to those intended for research purposes, contained in Annex 2.

IV. In the case of machinery and equipment necessary to fulfill a contract derived from public tenders and contests, authorization may be requested to carry out their temporary importation by residents in national territory, for the duration of the respective contract, in accordance with procedure form 96/LA Request for authorization for residents in national territory, to temporarily import machinery and equipment, to fulfill a contract derived from public tenders or contests for the duration of the respective contract, contained in Annex 2.

In the import declaration, the corresponding key must be entered in the Identifiers block according to appendix 8, contained in Annex 22, noting the number of the corresponding authorization letter.

V. In the case of the goods referred to in item f), national and foreign public organizations, as well as non-taxpayer legal entities authorized to receive deductible donations for income tax purposes, may temporarily import, for up to one year, goods intended for research purposes, in accordance with procedure form 97/LA Authorization for the temporary importation of goods intended for research purposes, contained in Annex 2.

For the purposes of this rule, goods inherent to the purpose of the research, including vehicles and vessels, equipment, tools, and accessories necessary to fulfill the same, may be temporarily imported, for which they must present in advance their dispatch, a request for temporary importation of the goods in which they specify in detail the terms of the research and the goods whose temporary importation is intended.

Law 89, 106, 182, Regulations 152, 154, 156, 157, RGCE 1.2.2., Annexes 2 and 22

Temporary Importation of Vehicles Especially Constructed or Transformed

4.2.9. For the purposes of article 104 of the Law, persons residing abroad or residents in national territory who are up to date with their tax obligations, who must fulfill the contract derived from international public tenders carried out under the free trade treaties of which the Mexican State is a Party and which are in force, may temporarily import for the duration of the respective contract, vehicles especially constructed or transformed, equipped with various devices or apparatus that make them suitable for performing functions other than the transport of persons or goods properly speaking, and which are included in the tariff fractions with their NICO 8705.20.01 00, 8705.20.99 00 and 8705.90.99 00, presenting, prior to the importation of the goods, format A7 Authorization for the importation of vehicles especially constructed or transformed, equipped with various devices or apparatus to fulfill a contract derived from public tender, (Rule 4.2.9.), contained in Annex 1.

Law 104, 182, 183, LIGIE 1, Chapter 87, CFF 26, 105, Regulations 158, RGCE 1.2.1., Annex 1

General Procedures for Shipping Companies for Temporary Importation (Vessels)

4.2.10. For the purposes of article 106, fraction V, item c) of the Law, shipping companies or shipping enterprises, national or foreign, may carry out the exploitation of temporarily imported vessels under the following terms:

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I. In the case of recreational and sporting vessels that are speedboats, yachts, or tourist sailboats of more than four and a half meters in length, which are registered in a tourist marina, provided that they comply with the following:

a) That they have permission from the SICT, under article 42, fraction I, item b) of the Navigation and Maritime Commerce Law. b) That they assume joint and several responsibility together with the owner of the vessel for the fulfillment of tax obligations. c) That they conclude a charter contract with the owner of the vessel.

II. In the case of foreign vessels other than speedboats, yachts, or tourist sailboats, provided that they comply with the following requirements:

a) That they are vessels dedicated to inland or coastal navigation and have the permission of the SICT, when applicable under articles 40, 41 and 42 of the Navigation and Maritime Commerce Law. b) That the shipping company or shipping enterprise, national or foreign, is the owner of the vessel or, in its case, concludes a charter contract with the owner of the same. c) Likewise, they must comply with other applicable legal provisions.

Shipping companies or shipping enterprises that meet the requirements to carry out the commercial exploitation of the vessels, before starting the commercial exploitation activity regarding the vessel in question, must present a free-form letter for each vessel before the ADAFF corresponding to their tax domicile, to which they must attach a copy of the SICT permission, if not required, they must manifest such circumstance and prove it with the corresponding documentation, a copy of the charter contract, and a copy of the Temporary Importation Permit for vessels, processed under rule 4.2.5., or the temporary import declaration, as applicable.

When the commercial exploitation of the vessel ceases, notice must be given through a free-form letter in which such circumstance is manifested; in case of not presenting it, it will be understood that such commercial exploitation continues regarding the vessel in question.

The shipping company or shipping enterprise, national or foreign, that carries out the commercial exploitation of the vessels, is obliged to withhold the ISR and IVA from the owner of the vessel, which may be credited by the shipping company or shipping enterprise that carries out the commercial exploitation.

Law 106, 107, Navigation and Maritime Commerce Law 40, 41, 42, CFF 26, Regulations 161, RGCE 1.2.1., 1.2.2., 4.2.5., Annex 1

Temporary Importation of Vessels Referenced in Article 106, Fraction V, Item c) of the Law (Platforms and Similar)

4.2.11. For the purposes of articles 106, fraction V, item c) and 107, first paragraph of the Law, cargo vessels, commercial fishing vessels, special vessels, and naval artifacts, such as those called drilling and exploitation platforms, floating, semi-submersible or submersible, as well as those vessels designed especially to carry out work or services of exploitation, exploration, pipeline laying, and research, which are classified in Chapter 89 of the TIGIE, may be temporarily imported for up to ten years and it will not be necessary to present a temporary import declaration, nor use the services of a customs agent, customs agency, or customs attorney.

In this case, the interested parties will require authorization from the customs authority, for which they must present before the port of entry or the one corresponding according to the jurisdiction where the goods referred to in the previous paragraph are located, format A2 Authorization for temporary importation of vessels / Authorization for temporal importation of boats, contained in Annex 1, attaching a copy of the equivalent document where the technical characteristics of the goods described above are recorded, a manifestation by the resident in national territory to assume joint and several responsibility referred to in article 26, fraction VIII of the CFF, for tax credits that may arise from not returning the goods abroad within the period established in the Law when the authorization request is made by a resident abroad, in its case, articles of incorporation establishing within the corporate object of the company that it will be dedicated to the provision of exploration or exploitation services, as well as the concession or authorization contract corresponding to the provision of services that require such goods.

In the case of the second or subsequent authorization requests for the goods referred to in the first paragraph of this rule, it must be accredited that it returned abroad, for which the importer must present the document issued by the port authority to which it returned, in which it is accredited that the vessel arrived at said port.

In the case of goods temporarily imported to be used in drilling and exploitation platforms, floating, semi-submersible, as well as in those vessels designed especially to carry out work or services of exploitation, exploration, pipeline laying, and research, which require being subjected to repair or maintenance processes, they may be unloaded and loaded at docks owned by the legal entities that had temporarily imported them or at docks owned by legal entities with whom they had concluded a service provision contract related to the platforms and vessels referred to in this rule.

For the purposes of the previous paragraph, the importer must present a monthly notice of shipments and unshipments of goods carried out in the immediate previous month, before the corresponding customs office, within the first ten days of the month following that in which the shipment or unshipment of goods was carried out, which must contain the following data:

I. Name and RFC key of the importer. II. General description and quantity of the goods. III. Place and date of unshipment/shipment. IV. Address to which it was transferred for repair or maintenance.

For the purposes of the first paragraph of this rule, special vessels include dredgers, tugboats, and barges, as well as rescue vessels, and naval artifacts include platforms destined for dredging, exploration, and exploitation of natural resources, among others.

To comply with Agreements, Conventions, or free trade treaties, of which the Mexican State is a Party and are in force, State Secretaries may also import under the scope of this rule, through a single customs office and in one or several moments, special vessels, even in terms of Rule 2 a) of the General Rules of the LIGIE, for which they must only present format A2 Authorization for temporary importation of vessels / Authorization for temporal importation of boats, contained in Annex 1, attaching a copy of the equivalent document where the technical characteristics of the goods mentioned above are recorded.

Law 2, 36, 36-A, 106, 107, LIGIE 1, Chapter 89, 2, CFF 26, Regulations 161, RGCE 1.2.1., Annex 1

Temporary Importation of Goods for Maintenance and Repair of Article 106 of the Law

4.2.12. For the purposes of articles 106, penultimate paragraph of the Law and 163 of the Regulations, goods intended for the maintenance and repair of goods temporarily imported, may be imported under this same regime through the authorization of the port of entry, presenting format A3 Authorization for temporary importation of goods, intended for the maintenance and repair of temporarily imported goods, contained in Annex 1, to which the letter described in article 163, second paragraph of the Regulations will be attached, in the case that the replaced parts are not returned abroad, destroyed, or imported definitively.

The replaced parts or spare parts must be returned, destroyed, or imported definitively before the expiration of the temporary importation period of the goods intended for maintenance or repair. Upon the return of the replaced parts or spare parts, the aforementioned request must be presented before the exit customs office, which accredits the return of the replaced parts or spare parts. In the case that the destruction of said parts or spare parts is carried out, it will be accredited with a copy of the destruction act, and when the definitive importation is carried out, with the respective declaration.

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The person who has custody of the goods referred to in this rule, must keep in their accounting a register available to customs authorities where they identify, for each temporarily imported good intended for maintenance or repair, the description of the replaced parts or spare parts, as well as the date and customs office through which they were returned, or in its case, the data of the destruction notice referred to in article 142 of the Regulations when applicable, or the definitive import declaration.

Companies constituted to carry out the repair of aircraft, may carry out the temporary importation of goods intended for the maintenance and repair of temporarily imported aircraft, provided that they comply with this rule.

In the case of air, railway, tourist marina, or shipping companies that have a concession, permission, or authorization to operate in the country, to import goods intended for the maintenance or repair of temporarily imported goods, they will not require obtaining authorization from the port of entry. In this case, the presentation of the official format referred to in the first paragraph of this rule is sufficient, and in the case of tourist marinas or shipping companies, they must attach the letter established in article 163, second paragraph of the Regulations, in the case that the parts or spare parts replaced are not returned abroad, destroyed, or imported definitively.

Vessels that provide the international service of passenger or cargo transport in high-sea maritime traffic, which have arrived or are going to arrive at any port of the country, will be allowed, under the terms of this rule, the temporary importation of goods intended for their maintenance and repair, provided that they are incorporated into said vessels, in addition to noting in the referred format the data relative to the maritime document with which the vessel entered the docking port.

If the goods to be replaced are returned before the importation of the goods that will replace them is carried out, the aforementioned format will be presented before the exit customs office, and the letter of joint and several responsibility referred to in the second paragraph of article 163 of the Regulations will not be necessary.

Law 106, 182, 183, Regulations 142, 163, RGCE 1.2.1., Annex 1

Temporary Importation of Containers and Steel Platforms with Railings and Struts

4.2.13. For the purposes of articles 107, first and second paragraphs of the Law and 160 of the Regulations, those who carry out the temporary importation of containers under the terms of article 106, fraction V, item a) of the Law, will be subject to the following:

I. In the case of containers with import goods or empty to load export goods, which are their property or form part of their fixed assets, they must process the respective declaration without requiring the physical presentation of the goods. II. In other cases, in the temporary importation of containers with import goods or empty to load export goods, or in their return, it must be processed in the SAT Portal, through the Digital Counter, format C1 Constancia de importación temporal, retorno o transferencia de contenedores, contained in Annex 1 corresponding. III. In the case of transfer within national territory, the receiving company must process the aforementioned constancia in the SAT Portal, through the Digital Counter. IV. Those who carry out the temporary importation of containers under the terms of this rule, must comply with the following:

a) Carry the traffic control system which must contain in an automated manner the information contained in the constancias they issue, the inventory of all containers, as well as the corresponding charges for entries and exits from national territory and transfers and make it available to the customs authority when required.

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b) Maintain an electronic file and record of all entries or exits from national territory, as well as transfers duly validated by the customs authority, and, where applicable, entry declarations; they must also submit a report to the customs authorities when requested.

V. Temporarily imported containers may be used for the transport of both national and foreign merchandise, as well as for domestic transport.

VI. When processing the C1 Format Temporary Import, Return, or Transfer of Containers, contained in Annex 1 in the Digital Window, the following data must be provided: a) Container initials. b) Container number. c) Check digit. d) Container type (In accordance with Appendix I of the International ISO Standard that encompasses container types and their accessories).

VII. Under this rule, chassis that are exclusively used as container carriers, steel platforms with railings and braces that facilitate loading, unloading, and handling of merchandise for exclusive use in containers, as well as motor generators that only provide sufficient energy for the refrigeration of the container in question, may also be imported; in such cases, the temporary importation period shall be five years. For this purpose, the following data must be provided: a) Description of the unit. b) Unit number.

Law 36-A, 43, 106, 107, 146, Regulation 160, General Rules of Foreign Trade (RGCE) Annex 1 Temporary importation, return, and transfer of locomotives, railroad cars, and specialized equipment related to the railway industry

4.2.14. For the purposes of Articles 107, second paragraph of the Law, and 165 of the Regulation, the temporary importation, return, and transfer of locomotives, railroad cars, and specialized equipment related to the railway industry, carried out by concessionaire railway transport companies under the terms of Article 106, fraction V, subsection e) of the Law, for the transport within national territory of the merchandise introduced into the country or those conducted for export, shall be effected through exchange lists according to the following:

I. It shall be carried out according to the following procedure: a) For introduction into national territory, the exchange list must be delivered in duplicate to the entry customs office at the time of entry of the locomotives, railroad cars, and specialized equipment related to the railway industry into national territory for validation by the customs authority. b) For the return of locomotives, railroad cars, and specialized equipment related to the railway industry, the exchange list must be delivered in duplicate to the exit customs office at the time of their return for validation by the customs authority. c) In the case of transfer within national territory of locomotives, railroad cars, and specialized equipment related to the railway industry, temporarily imported, the company effecting the transfer must deliver the exchange list in duplicate to the company receiving the locomotives, railroad cars, and specialized equipment related to the railway industry.

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The legal stay of locomotives, railroad cars, and specialized equipment related to the railway industry, which are introduced or extracted from the country or transferred, in accordance with this rule, shall be evidenced by the exchange lists duly validated according to subsections a) and b) above, or, in the case of cars that are introduced or extracted from national territory containing merchandise, by the entry declaration covering the merchandise, in which the description, economic number or license plate, and class or type of the car in question are indicated.

II. The exchange lists must contain the following information: a) The folio number assigned by the company carrying out the operation, which shall consist of twelve characters. The first three characters shall correspond to the initials of the company in question; the next character shall correspond to the letters R or E, depending on whether they are received or delivered cars, respectively; the next four characters shall start with 0001 and subsequent ones in progressive order for each calendar year and customs office, and the last four shall correspond to the year in question. b) The corporate name or business name, fiscal address, and RFC key of the company carrying out the operation and, in the case of transfer, of the company receiving the locomotives, railroad cars, and specialized equipment related to the railway industry. c) The key of the customs office or customs section through which the entry or exit of the cars is effected and the date of entry or exit, as well as the date on which the transfer is effected. d) The description of the railroad cars, their economic number or license plate, class or type of car, indicating whether they are empty or loaded and, in the latter case, the content and consignee. Regarding empty cars, these must cross with open doors.

III. Concessionaire railway transport companies must comply with the following: a) Maintain a transport control system, which must contain in an automated manner the information contained in the exchange lists, the inventory of all locomotives, railroad cars, and specialized equipment related to the railway industry, the date and customs office of entry and exit, and the information regarding transfers. This information must be provided to the competent authority if requested in the terms indicated in the request. b) Preserve the exchange lists in the format in which they were generated, which cover the entry or exit of locomotives, railroad cars from national territory, and specialized equipment related to the railway industry, duly validated by the customs authority, as well as those covering transfers effected within national territory.

What is stated in this rule shall not apply to locomotives, railroad cars, and specialized equipment related to the railway industry that form part of the fixed assets of the importer.

For the purposes of this rule, regarding operations carried out on the northern border of the country in accordance with rule 1.9.11., the introduction into national territory of locomotives, railroad cars, and specialized equipment related to the railway industry, and their return, shall be effected by presenting the exchange list in electronic document with the data and according to the procedure referred to in rule 1.9.11., without it being necessary to present it physically.

Under this rule, specialized railway equipment such as bogies, coupler mates, rail grinders, track welders, ditch cleaning machines, racks, and units for continuous rail discharge may also be imported.

Law 106, 107, Regulation 165, RGCE 1.9.11.

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Temporary imports for which it is not necessary to use the services of a customs broker, customs agency, or customs representative

4.2.15. For the purposes of Article 107, second paragraph of the Law, regarding temporary imports for which it is not necessary to use the services of a customs broker, customs agency, or customs representative and where there is no specific official form, the A1 Format Temporary Import Authorization, contained in Annex 1, must be presented, manifesting the operation being carried out.

Law 106, 107, RGCE 1.2.1., Annex 1

Destination of damaged goods temporarily imported

4.2.16. For the purposes of Article 94 of the Law, when temporarily imported merchandise, while being transported to the general warehouse for tax deposit, or in transit, suffers an accident and remains of said merchandise are left, these may be destroyed or change customs regime, prior authorization from the ACAJACE, in accordance with the processing forms 98/LA Request for authorization for the destruction of the remains of temporarily imported merchandise, in tax deposit or in transit, that have suffered an accident in national territory or 99/LA Request for authorization for the change of regime of the remains of temporarily imported merchandise, in tax deposit or in transit, that have suffered an accident in national territory, contained in Annex 2, respectively.

When authorization is granted to change the regime of the remains of the damaged merchandise, the IGI shall be assessed in accordance with the tariff classification corresponding to them in the state in which they are found at the time of making said change, as well as other contributions and, where applicable, compensatory duties, taking as the taxable base the transaction value in national territory. The quotas, taxable base, currency exchange rate, non-tariff regulations and restrictions, and prohibitions applicable shall be those in force on the date of payment.

Likewise, when authorization is obtained to change the regime of the remains of the damaged merchandise, said authorization must be presented to the corresponding customs office to carry out the permanent importation procedure, without it being necessary to present the merchandise physically; therefore, if the result of the automated selection mechanism is customs inspection, it shall be carried out documentarily.

Authorization to change the regime of the remains of damaged merchandise will not proceed in the country when it concerns vehicles temporarily imported under the auspices of Article 62, fraction II, subsection b), second paragraph, or Article 106, fractions II, subsection e) and IV, subsection a) of the Law.

If as a consequence of the accident there are no remains of the merchandise susceptible to being destroyed, the interested party may request authorization to consider the remains of the damaged merchandise as destroyed, in accordance with processing form 100/LA Request for authorization to consider as destroyed the remains of merchandise, subject to temporary importation, tax deposit, and transit, damaged in national territory, contained in Annex 2.

Law 12, 62, 83, 94, 106, 119, 124, Regulation 141, 142, RGCE 1.2.2., Annex 2

Destruction of damaged merchandise

4.2.17. For the purposes of Article 94 of the Law, when temporarily imported merchandise cannot return abroad due to having suffered damage in the country, they may be considered as returned abroad, provided that authorization for their destruction is requested, in accordance with processing form 101/LA Request for authorization to consider as returned the temporarily imported merchandise that has suffered damage in national territory and that, because of this, must be destroyed, contained in Annex 2.

Law 94, 109, Regulation 142, RGCE 1.2.2., Annex 2

Destruction or change of regime of containers or railroad cars temporarily imported

4.2.18. For the purposes of Articles 94 and 106, fraction V, subsections a) and e) of the Law, containers and railroad cars, as well as locomotives and specialized equipment related to the railway industry, that have suffered some damage, may be destroyed or changed to regime of permanent importation, by the concessionaire railway transport company, the shipping company, the shipping agent, or the importer.

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For the purpose of destruction, a notice via free writing must be presented to the ADACE corresponding to the place where they are located, or to the ACPPCE, fifteen days in advance of the scheduled date for their destruction. The notice must attach a list of the damaged containers or railroad cars, as well as locomotives and specialized equipment related to the railway industry, and the exchange list or the C1 Format Temporary Import, Return, or Transfer of Containers, contained in Annex 1, as applicable. To carry out the change of regime, a report accrediting that due to the damage suffered they are not suitable for use in the transport of merchandise must be held; likewise, contributions shall be assessed taking as their base their commercial value in the state in which they are found and in accordance with the tariff classification corresponding to them as such. The quotas, taxable bases, currency exchange rate, non-tariff regulations and restrictions, and prohibitions applicable shall be those in force on the date of payment.

Law 83, 94, 106, 109, 107, Regulation 142, 160, RGCE 1.2.1., 1.2.2., Annex 1

Notice regarding accidents pursuant to Article 94 of the Law

4.2.19. For the purposes of Article 141 of the Regulation, it shall not be necessary to transport the remains of merchandise destroyed by accident to the nearest customs office to the place of the disaster, adhering to what is established in rules 4.2.16. or 4.2.18., as applicable.

Law 94, Regulation 141, RGCE 4.2.16., 4.2.18.

Return of foreign vehicles whose permission of internment or temporary importation of vehicles has expired

4.2.20. For the purposes of Articles 182, fraction II and 183, fraction II, second paragraph of the Law, persons who have obtained permissions for temporary internment or temporary importation into national territory, under the terms of rules 3.4.7. and 4.2.7., as applicable, and the authorized period for return has expired, may transmit, at any time, the B17 Format Notice of Safe Return of Foreign Vehicles, contained in Annex 1, to transfer said vehicles to the fringe or border region or to the exit customs office for their return abroad. Once transmitted and the folio of the notice referred to in the previous paragraph has been generated, the transfer of the vehicle to the fringe or border region or to the exit customs office for its return abroad may be carried out, within a period of five days counted from the next business day after the one on which its folio was obtained. When it is not possible to return the vehicle to the fringe or border region or abroad, due to force majeure or fortuitous event, the interested party may transmit the notice referred to in this rule for a second time, within five days counted from the expiration of the period of the notice to return the vehicle, referred to in the previous paragraph. The benefit stated in this rule shall not be applicable when the vehicle is subject to a PAMA or to a judicial process.

Law 62, 106, 137 Bis-7, 182, 183, Used Vehicles Decree 11, Regulation 158, 198, RGCE 1.2.1., 3.4.7., 4.2.7., Annex 1

Chapter 4.3. Temporary Import for Elaboration, Transformation, or Repair Minimum information of inventory control (Annex 24)

4.3.1. For the purposes of Articles 59, fraction I, 108, 109, and 112 of the Law and 24, fraction IX of the IMMEX Decree, companies with the IMMEX Program that temporarily import merchandise under the auspices of their respective program and ECEX companies must maintain an automated inventory control, which must contain at least the catalogs and modules established in Annex 24, section A.

Law 59, 105, 108, 109, 112, 185-A, 185-B, IMMEX Decree 24, Regulation 79, 168, RGCE Annex 24

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Benefit for companies under a maquila or PITEX program

4.3.2. For the purposes of Article 108 of the Law, companies that have carried out the temporary importation of the merchandise referred to in fraction III of said article, valid until December 31, 2002, under the maquila or PITEX program, whose period of stay had not expired, may consider that the period of stay in national territory of said merchandise will be up to the validity of their IMMEX Program.

Law 108

Temporary importation of containers and packaging

4.3.3. For the purposes of Articles 108, third paragraph, fraction I, subsections c) and d) of the Law and 4, fraction I, subsections c) and d), of the IMMEX Decree, exporters may carry out the temporary importation of containers, packages, labels, and brochures in accordance with the aforementioned articles, provided they have an IMMEX Program. Containers, packages, labels, and brochures temporarily imported that are used in the export of national merchandise shall be considered returned, provided that the keys corresponding to them are declared in the definitive export entry declaration, according to appendices 2 and 8, contained in Annex 22. In this case, the value of the containers, packages, labels, and brochures shall not be integrated into the sum of the commercial value declared in the corresponding export entry declaration.

Law 36, 37, 43, 108, IMMEX Decree 4, Regulation 173, RGCE 7.1.2., 7.1.3., 7.2.1., 7.2.3., Annexes 22 and 30

Merchandise that cannot be destined to the temporary import customs regime for elaboration, transformation, or repair (Annex 29)

4.3.4. For the purposes of Article 108, sixth paragraph of the Law, the merchandise indicated in Annex 29 shall not be subject to the temporary import customs regime for elaboration, transformation, or repair in maquila or export programs.

Law 90, 108, RGCE Annex 29

Obligations for destruction of waste

4.3.5. For the purposes of Articles 2o, fraction XII and 109 of the Law and 142 of the Regulation, companies with the IMMEX Program may carry out the destruction of waste, provided they transmit the corresponding notice, in accordance with processing form 102/LA Notice for the destruction of waste pursuant to Article 109 of the Law, for companies with the IMMEX Program, contained in Annex 2. Regarding periodic destructions when the waste destruction process corresponds to a continuous process, the act may be drawn up monthly, provided that this option is declared in the destruction notice, which must be presented in terms of what is stated in the previous paragraph. Destruction in accordance with this rule shall proceed for merchandise temporarily imported pursuant to Articles 108, third paragraph, fraction I, subsection b) of the Law and 4, fraction I, subsection b) of the IMMEX Decree, relating to material that, once manufactured in the country, is rejected by the company's quality controls, as well as containers and packaging material that was imported as a whole with the temporarily imported merchandise and inputs that are temporarily imported and considered obsolete due to technological advances. Waste generated as a result of the destruction process to which the merchandise is subjected may be used by the importer or confined those considered hazardous material in terms of the General Law of Ecological Balance and Environmental Protection and other applicable legal provisions in the matter, without any additional customs procedure, provided they cannot be reused for the purposes of the importation, a circumstance that shall be recorded in the respective act. Waste considered hazardous, in terms of the previous paragraph, may be confined provided that the notice referred to in this rule is presented and documentation accrediting its confinement is preserved.

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Waste subjected to an incineration process for destruction may be transported to a company providing these services, provided that the merchandise subjected to said process cannot be used for the purposes that motivated the importation and the company with the IMMEX Program has transmitted the notice of destruction in accordance with the procedure form 102/LA Notice for the destruction of waste in accordance with Article 109 of the Law, for companies with the IMMEX Program, contained in Annex 2, stating the above in the respective statement of facts and retaining the documentation that accredits the incineration.

Law 2, 94, 108, 109, General Law of Ecological Balance and Environmental Protection, IMMEX Decree-4, Regulation 141, 142, 168, 171, 179, RGCE 1.2.2., 4.5.15., 4.5.22., Annex 2

Transfer of companies with IMMEX Program to subcontractors

4.3.6. For the purposes of Articles 112, last paragraph of the Law, and 197 of the Regulation, 8 and 21 of the IMMEX Decree, companies with the IMMEX Program located in the border region or strip of the country may transfer merchandise to other companies with the IMMEX Program or to other premises, warehouses, or plants of the same company, provided that in both cases the addresses of the companies are registered in their program and located in the rest of the national territory, according to the following procedure:

I. Send electronically to the SAAI the format B10 Notice of transfer of merchandise from companies with the IMMEX Program, RFE or Authorized Economic Operator, contained in Annex 1. The transport of the merchandise must be covered by a copy of said notice.

II. The merchandise must be accompanied during its transfer by the copy of the notice referred to in the previous section, sent electronically to the SAAI.

Companies with the IMMEX Program may send materials, machinery, and equipment temporarily imported under their program for repair or maintenance, analysis and testing, calibration, or design processes to persons who do not have a program, who are located anywhere in the national territory, provided that they transmit the notice in accordance with procedure form 59/LA Notice of transfer of merchandise from companies with the IMMEX Program to third parties registered to operate in their program to carry out submanufacturing processes and extension to remain in the facilities where the service is performed, contained in Annex 2, before carrying out the transfer.

The materials, machinery, and equipment may remain in the facilities of the company providing the service for a period of six months, extendable for an equal period, provided that the company with the IMMEX Program transmits the notice referred to in the previous paragraph, indicating the reason for the extension. The transfer of this merchandise must be covered by the aforementioned notice, or by any of the documents established in Articles 146 of the Law and 106, fraction II, subsection d), of the CFF, as well as in rules 2.7.7.1.1. and 2.7.7.1.2., of the RMF.

Law 112, 146, CFF 105, 106, 107, 21, IMMEX Decree 8, 21, Regulation 197, RGCE 1.2.1., 4.8.11., Annexes 1 and 2, RMF 2.7.7.1.1., 2.7.7.1.2.

Monthly notice for submanufacturing

4.3.7. For the purposes of Articles 169 of the Regulation and 22 of the IMMEX Decree, companies with the IMMEX Program must transmit the notice in accordance with procedure form 71/LA Monthly notice of transfers to carry out submanufacturing operations, contained in Annex 2, which covers the transfers made in the immediately preceding month.

Law 2, 112, IMMEX Decree 22, Regulation 169, RGCE 1.2.2., Annex 2

Notice to extend the term granted by the SE to change to the definitive import regime or return to foreign countries merchandise temporarily imported by companies with cancelled IMMEX Program

4.3.8. For the purposes of Article 28, second paragraph, of the IMMEX Decree, companies whose IMMEX Program has been cancelled may present the format B5 Notice to extend the term granted by the SE to change to the definitive import regime or return to foreign countries merchandise temporarily imported (4.3.8.), contained in Annex 1, to obtain, only once, an extension of one hundred eighty calendar days, counted from the day following the expiration of the term granted by the SE, to comply with the obligation to change to the definitive import regime or return to foreign countries the merchandise temporarily imported under their Program.

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The provisions in the previous paragraph will not apply when the IMMEX Program is cancelled in accordance with Article 25, second and third paragraphs, fraction II of the IMMEX Decree.

When the cancellation of the IMMEX Program has been requested by the companies, in accordance with Article 27, penultimate paragraph of the IMMEX Decree, the merchandise temporarily imported under said program may be transferred to another company, within the extension period referred to in this rule.

When, within the period referred to in this rule, companies whose IMMEX Program has been cancelled are authorized a new IMMEX Program, they may return the merchandise temporarily imported under the previous IMMEX Program, under the application of the new authorized IMMEX Program, provided they present the corresponding notice, in accordance with procedure form 103/LA Notice of return of merchandise temporarily imported by companies with cancelled IMMEX Program, contained in Annex 2.

The temporarily imported merchandise must return to foreign countries within the period established under the previous IMMEX Program, provided that the aforementioned merchandise is included in the new authorized IMMEX Program.

The merchandise imported under an IMMEX Program, whose period of stay in the country has expired before the cancellation of said program, in accordance with customs legislation or the IMMEX Decree, will not be included in the notice referred to in this rule.

Law 112, IMMEX Decree 25, 27, 28, Regulation 173, RGCE 1.2.1., 1.2.2., Annexes 1 and 2

Indirect export of sugar

4.3.9. For the purposes of Article 102 of the Law, resident suppliers in national territory who have registration with the SE as suppliers of inputs for the sugar sector, who sell to companies with the IMMEX Program merchandise classified in the tariff fractions and in the NICO: 1701.12.05 01, 1701.12.05 02, 1701.13.01 00, 1701.14.91 01, 1701.14.91 02, 1701.91.04 01, 1701.91.04 02, 1701.99.99 01, 1701.99.99 02, 1701.99.99 99, 1702.90.01 00, 1806.10.01 00 and 2106.90.05 00 and who are authorized in the respective program, may consider them as exported provided that it is carried out through a customs declaration and the following is complied with:

I. Present before the automated selection mechanism, the customs declarations with the keys corresponding to appendices 2 and 8, contained in Annex 22, which cover the virtual export in the name of the resident supplier in national territory and the virtual temporary import in the name of the company with the IMMEX Program that acquires the merchandise, without the physical presentation of the same being required. The customs declarations covering the virtual export and temporary import referred to in this paragraph may be presented in different customs offices.

In the customs declaration covering the export, the program registration number of the company with the IMMEX Program that acquires the merchandise must be noted, and in the customs declaration covering the temporary import, the registration number as a supplier of inputs for the sugar sector of the resident supplier in national territory that sells the merchandise.

For the purposes of the previous paragraph, the temporary import customs declaration must be presented before the automated selection mechanism on the day the transfer of the merchandise is carried out, and the customs declaration covering the export may be presented before the automated selection mechanism no later than the day following that on which the temporary import customs declaration was presented before the automated selection mechanism. In the case that the customs declaration covering the virtual export of the merchandise is not presented within the period indicated, said customs declaration may be presented before the corresponding customs office within the month following that in which the temporary import customs declaration was processed, provided that the fine for late presentation referred to in Article 183, fraction II of the Law is paid.

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When processing the customs declaration covering the export, the customs broker, customs attorney, customs agency, or exporter must transmit the fields in accordance with the Block Descargos, contained in Annex 22, referring to the number, date, and key of the paid and modulated customs declaration covering the temporary import of the sold merchandise.

When the customs declarations are not presented within the period established in the third paragraph of this section, the data referred to in the previous paragraph are not transmitted, or there are differences between the merchandise declared in the customs declaration covering the export and the one covering the temporary import, the merchandise described in the export customs declaration will be considered not exported. When the supplier has obtained the refund or credit of the VAT due to the export of the merchandise that according to this paragraph is considered not exported, they must repay the corresponding VAT.

II. The resident supplier in national territory must incorporate in the complement of Fiscal Legends of the CFDI that they issue, the registration number assigned by the SE as a supplier of inputs for the sugar sector, as well as that of the company with the IMMEX Program that acquires the merchandise, for which the latter must previously deliver a copy of the IMMEX Program authorization.

III. Companies with the IMMEX Program when processing the customs declaration covering the return to foreign countries of the merchandise acquired in accordance with this rule, must transmit the fields in accordance with the Block Descargos, contained in Annex 22, referring to the number, date, and key of the temporary import customs declarations processed in accordance with fraction I of this rule, as well as the tariff fraction, NICO, and quantity of the merchandise subject to return.

Law 43, 102, 182, 183, LIGIE 1, Chapters 17, 18 and 21, CFF 29-A, RGCE Annex 22

Rectification of keys for companies with IMMEX Program

4.3.10. For the purposes of Articles 89 of the Law and 137 of the Regulation, companies with the IMMEX Program that have returned to foreign countries temporarily imported merchandise by noting key A1 of appendix 2, contained in Annex 22, in the customs declaration, may carry out the rectification to said customs declaration only once, even if customs authorities have initiated the exercise of their verification powers, to note key H1 or RT of the aforementioned appendix 2, as appropriate, according to the following:

I. It will be carried out according to the following procedure:

a) It must be verified before the customs office where the corresponding rectification will take place, that the temporarily imported merchandise had been exported within the period referred to in Articles 108, third paragraph, fraction I of the Law and 4, fraction I, of the IMMEX Decree, and that the exported products were registered in the IMMEX Program corresponding to the date of export, by presenting a simple copy of the export customs declaration with key A1 and a list of the temporary import customs declarations affected by said customs declaration, which must contain the patent number of the customs broker or the authorization of the customs attorney or customs agency, or authorization number of the importer, as appropriate; the number, date, and customs office of the temporary import customs declarations; and the description, tariff fraction, if applicable the NICO, and quantity of the merchandise subject to return.

When the company with the IMMEX Program carrying out the rectification derives from a merger or spin-off process of companies, it must present a copy of its IMMEX Program, as well as the copy of the program of the company under which the export was carried out.

b) It must present a free-form written statement before the customs office, under oath, that its automated inventory control system referred to in Articles 59, fraction I of the Law and 24, fraction IX of the IMMEX Decree, faithfully reflects that the temporarily imported raw materials, parts, and components were incorporated into the exported products.

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c) When processing the rectification customs declaration, the number of the patent of the customs broker or the authorization of the customs attorney or customs agency or the number of the importer or exporter, as appropriate, must be transmitted electronically to the customs authorities; the number, date, and customs office of the temporary import customs declarations; the tariff fraction, if applicable the NICO, and the quantity of the merchandise subject to return.

d) For the rectification of the customs declaration covering the return of products resulting from manufacturing, transformation, repair, or assembly processes subject to rules 1.6.14. and 1.6.15., to proceed, the IGI must be determined and paid in the rectification customs declaration in accordance with fraction IV of the aforementioned rules, as appropriate, considering as the return date that on which the customs declaration with key A1 was processed.

e) The fine established in Article 185, fraction II of the Law must be paid.

The provisions of this rule will be applicable to ECEX companies that have returned to foreign countries temporarily imported merchandise in accordance with rule 4.3.21. by noting key A1 in the customs declaration and may carry out the rectification to said customs declaration to note key H1, provided that the merchandise was returned within a period not exceeding six months, counted from the date on which the customs declarations were processed.

II. Companies with the IMMEX Program that have temporarily imported inputs or fixed assets in accordance with Articles 108, third paragraph, fractions I or III of the Law and 4, fractions I or III, of the IMMEX Decree and that have noted in the temporary import customs declaration the input key instead of the fixed asset key or vice versa, may carry out the rectification to said customs declaration only once, even if customs authorities have initiated the exercise of their verification powers, to note key IN or AF, as appropriate, referred to in appendix 2, contained in Annex 22, according to the following:

a) Carry out the rectification within the period for the return of the merchandise referred to in Articles 108, third paragraph, fractions I or III of the Law and 4, fractions I or III of the IMMEX Decree.

b) Present a free-form written statement before the customs office, under oath, that the customs declaration to be rectified indeed corresponds to inputs or fixed assets, as appropriate, temporarily imported under their IMMEX Program in accordance with Articles 108, third paragraph, fractions I or III of the Law and 4, fractions I or III, of the IMMEX Decree.

c) When processing the rectification customs declaration, the data referred to in Article 89 of the Law must not be modified, and the number of the patent of the customs broker or the authorization of the customs attorney or customs agency or the number of the importer, as appropriate, must be transmitted electronically to the customs authorities; the number, date, and customs office of the temporary import customs declarations; the tariff fraction, if applicable the NICO, and the quantity of the merchandise.

In the option referred to in this rule, the taxpayer may also rectify the data derived from the observations made by the authority in the exercise of verification powers, provided that such rectification is made before the final statement is issued. In the case of office reviews, the rectification must be presented before the observation letter is issued, and the reviewing authority must be informed in writing of their willingness to correct their situation.

d) Pay the fine established in Article 185, fraction II of the Law.

Law 59, 89, 108, 185, IMMEX Decree 4, 24, CFF 18, 18-A, Regulation 137, RGCE 1.2.2., 1.6.14., 1.6.15., 4.3.21., Annex 22

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Transfer Certificates

4.3.11. For the purposes of Article 8, second paragraph of the IMMEX Decree, companies in the auto parts industry may sell parts and components temporarily imported in accordance with Articles 108 of the Law and 4 of the aforementioned Decree, as well as the parts and components that incorporate temporarily imported inputs under their IMMEX Program, to companies in the final automotive industry or manufacturing of transport vehicles for integration into their assembly and vehicle manufacturing processes, provided that rules 4.3.13. to 4.3.19. are complied with and the corresponding VAT is transferred in accordance with Chapter II of the VAT Law for said sales. Companies in the final automotive industry or manufacturing of transport vehicles that do not comply with the aforementioned rules will be jointly liable for the payment of tax credits that may be determined.

Companies in the auto parts industry must incorporate in the complement of Fiscal Legends of the CFDI or note in the equivalent document issued, to companies in the final automotive industry or manufacturing of transport vehicles, that this operation is carried out in accordance with this rule.

Law 53, 108, 109, VAT Law 8, 9, 10, 11, 12, IMMEX Decree 4, 8, RGCE 4.3.13., 4.3.19.

Transfer of auto parts to the automotive industry

4.3.12. For the purposes of rule 4.3.11., companies in the auto parts industry, located in the border strip or region, and who sell parts and components to companies in the final automotive industry or manufacturing of transport vehicles located in the rest of the national territory, may carry out the transfer of said merchandise to the rest of the national territory, provided that they present prior to the transfer of the same, the format B6 Notice for the transfer of auto parts located in the border strip or region to the final automotive industry or manufacturing of transport vehicles in the rest of the national territory, contained in Annex 1.

Law 108, RGCE 1.2.1., 4.3.11., Annex 1

Application of transfer certificate

4.3.13. For the purposes of Article 8, second paragraph of the IMMEX Decree, companies in the auto parts industry may consider as returned to foreign countries the parts and components or inputs that have been temporarily imported and as exported, the national or those that have been definitively imported, that correspond to parts and components or inputs incorporated in the parts and components, that are indicated in sections B and C of the transfer certificates issued by companies in the final automotive industry or manufacturing of transport vehicles.

Companies in the auto parts industry must comply with the following:

I. Within a period not exceeding fifteen days, counted from the date of receipt of the format C3 Transfer Certificate of Merchandise, contained in Annex 1, effect the change of the temporary import regime to definitive for the parts and components and inputs, temporarily imported under their IMMEX Program, that correspond to the parts or components included in section A of the respective certificate, that the final automotive industry or manufacturing of transport vehicles has destined for the national market or incorporated into vehicles or components destined for the national market, in accordance with Article 109 of the Law.

II. Process a customs declaration with the keys corresponding to appendices 2 and 8, contained in Annex 22, which cover the return of the parts and components or inputs, temporarily imported under their IMMEX Program, that correspond to the parts and components included in section C, of the format C3 Transfer Certificate of Merchandise, contained in Annex 1, within a period not exceeding sixty calendar days, counted from the receipt of the respective certificate.

In the customs declaration covering the return, the IGI corresponding to the parts and components or inputs, temporarily imported under their IMMEX Program that are considered non-originating in accordance with the T-MEC, the Decision, the TLCAELC or the ACC, as the case may be, and correspond to the parts and components included in section C of each format C3 Transfer Certificate of Merchandise, contained in Annex 1, must be determined and paid.

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Those who, when processing the temporary import declaration of goods, have made the payment of the IGI in accordance with Rule 1.6.12., of all parts and components or inputs, temporarily imported under their IMMEX Program that are considered non-originating in accordance with the T-MEC, the Decision, the TLCAELC or the ACC, or are not subject to the payment of said tax, as the case may be, will not be obligated to process the return declaration referred to in this subsection.

T-MEC, TLCAELC, ACC, Decision, Law 105, 109, Decree IMMEX 8, RGCE 1.2.1., 1.6.12., 4.3.11., Annexes 1 and 22

Annual adjustment of auto parts inventories

4.3.14. For the purposes of Article 8, second paragraph of the IMMEX Decree and Rules 4.3.11. and 4.3.17., auto parts industry companies must carry out, no later than in the month of May of each year, an annual adjustment of the alienations of parts and components carried out during the immediately preceding fiscal year, to terminal automotive or heavy vehicle manufacturing industry companies, for which they must:

I. Determine the total quantity of parts and components alienated in accordance with Rule 4.3.11., to terminal automotive or heavy vehicle manufacturing industry companies, in the immediately preceding fiscal year.

II. Determine the total quantity of parts and components covered by the merchandise transfer certificates issued to them by terminal automotive or heavy vehicle manufacturing industry companies in the immediately preceding fiscal year.

III. Consider the final inventory at the close of the immediately preceding fiscal year of the acquiring companies, manifested in the reports provided by said companies, in accordance with Rule 4.3.17., last paragraph.

IV. Add the quantity referred to in subsection II of this rule, with the quantity referred to in subsection III of this rule.

When the quantity referred to in subsection I is greater than that determined in accordance with subsection IV of this rule, the difference will be considered destined for the national market, therefore auto parts industry companies must effect the change of regime of said parts and components, no later than in the month of May of the year immediately following the period subject to adjustment.

Law 109, Regulation 168, Decree IMMEX 8, RGCE 4.3.11., 4.3.17.

Tariff refund program (Drawback) for auto parts transfers

4.3.15. For the purposes of Rule 4.3.13., auto parts industry companies may request from the SE the refund of the IGI paid for the definitive import of parts and components or inputs incorporated in the parts and components, corresponding to the parts and components included in sections B and C of the C3 Format Merchandise Transfer Certificate, contained in Annex 1, that have been exported or incorporated into the vehicles or components that the terminal automotive or heavy vehicle manufacturing industry has exported, provided that they comply with the Decree Establishing the Refund of Import Taxes to Exporters, published in the DOF on May 11, 1995, and its subsequent modifications, and the C3 Format Merchandise Transfer Certificate, contained in Annex 1, corresponding to the application is attached, and the information referred to in Rule 4.3.16., subsection I, subsection f).

The provisions of this rule will not be applicable to imports carried out through customs account deposits referred to in Article 86 of the Law.

In the case of parts and components or inputs incorporated in parts and components, corresponding to the parts and components included in section C of the C3 Format Merchandise Transfer Certificate, contained in Annex 1, the refund of the IGI will only proceed when the parts and components or inputs are originating from the United States of America or Canada in accordance with the T-MEC, from the Member States of the Community, the Principality of Andorra or the Republic of San Marino in accordance with the Decision, from the Member States of the EFTA in accordance with the TLCAELC or from the United Kingdom in accordance with the ACC, as applicable. In this case, a copy of the declaration covering the definitive import in which the corresponding preferential tariff was applied and a copy of the proof of origin, certificate of origin or certification of origin must be presented.

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Auto parts industry companies that have an IMMEX Program for machinery and equipment may consider as exported the parts and components indicated in sections B and C of the merchandise transfer certificates that have been produced exclusively from national inputs, solely for the purposes of complying with the export requirement established in their program.

Law 86, Decree Establishing the Refund of Import Taxes to Exporters, RGCE 1.2.1., 4.3.13., 4.3.16., Annex 1

Records and reports of the auto parts industry

4.3.16. For the purposes of Article 8, second paragraph of the IMMEX Decree, auto parts industry companies must comply with the following:

I. Keep an automated record in which the parts and components contained in the merchandise transfer certificates provided to them by terminal automotive or heavy vehicle manufacturing industry companies are identified, and in which the certificates are related to the CFDI or equivalent documents that they had delivered to said companies, in accordance with the inventory control system indicated in Rule 4.3.1., containing the following information:

a) Folio number and date of the C3 Format Merchandise Transfer Certificate, contained in Annex 1.

b) Part or component number.

c) Description of part or component.

d) Date and folio number of the CFDI or equivalent document.

e) Quantity, unit price and total amount in numbers, of the parts or components.

f) The total amount in numbers, of the parts and components covered by the C3 Format Merchandise Transfer Certificate, contained in Annex 1.

II. Keep a record for each terminal automotive or heavy vehicle manufacturing industry company to which they have alienated parts and components in accordance with Rule 4.3.11., containing the following information:

a) Folio number and date of each C3 Format Merchandise Transfer Certificate, contained in Annex 1.

b) Internal identification code of each of the parts and components or inputs incorporated in the parts and components, corresponding to the parts and components alienated.

c) Description and quantity of each of the parts and components or inputs incorporated in the parts and components, corresponding to the parts and components alienated.

d) Number, date and customs of the declaration:

1. Of temporary or definitive import, with which each of the parts and components or of the inputs incorporated in the parts and components corresponding to the parts and components alienated were introduced into national territory.

2. Of export processed by the terminal automotive or heavy vehicle manufacturing industry, when it concerns the goods indicated in sections B and C, of the C3 Format Merchandise Transfer Certificate, contained in Annex 1.

3. Of definitive import processed by the auto parts industry, when it concerns the goods indicated in section A, of the C3 Format Merchandise Transfer Certificate, contained in Annex 1.

e) Folio number and date of the notice transmitted by the Auto Parts Industry, when it concerns the goods indicated in section B, of the C3 Format Merchandise Transfer Certificate, contained in Annex 1.

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

The aforementioned records must be preserved for the period indicated by the CFF and provided to the customs authority, when so required.

Decree IMMEX 8, RGCE 1.2.1., 4.3.1., 4.3.11., Annex 1

Issuance of merchandise transfer certificates

4.3.17. For the purposes of Article 8, second paragraph of the IMMEX Decree and Rule 4.3.11., terminal automotive or heavy vehicle manufacturing industry companies must issue and deliver to each auto parts industry company that has alienated parts and components to them a C3 Format Merchandise Transfer Certificate, contained in Annex 1, no later than the last business day of each month, covering the parts and components acquired from said company that have been exported or destined for the national market in the immediately preceding month, in the same state or incorporated into the vehicles or components manufactured by the terminal automotive or heavy vehicle manufacturing industry company.

Terminal automotive or heavy vehicle manufacturing industry companies must provide each auto parts industry company, no later than in March of each year, a report on the existence of inventory in accounting at the close of each fiscal year, of the parts and components acquired from said company.

Decree IMMEX 8, RGCE 1.2.1., 4.3.11., Annex 1

Rectification of merchandise transfer certificates

4.3.18. For the purposes of Article 8, second paragraph of the IMMEX Decree, terminal automotive or heavy vehicle manufacturing industry companies that issue the merchandise transfer certificate referred to in Rule 4.3.17., may rectify the data contained therein, provided that the verification powers of the authority have not yet been initiated. In no case can the data corresponding to the folio number, period, the RFC key or the description of the goods covered by said certificate be rectified.

For the purposes of the previous paragraph, they must issue a complementary certificate in the Merchandise Transfer Certificate format of Annex 1, which must be delivered to the corresponding auto parts industry company within the month following the issuance of the certificate being rectified.

Law 105, RGCE 1.2.1., 4.3.17., Annex 1

Records and reports of the automotive or vehicle manufacturing industry

4.3.19. For the purposes of Article 8, second paragraph of the IMMEX Decree, terminal automotive or heavy vehicle manufacturing industry companies must comply with the following:

I. Keep a record for each of the auto parts industry companies from which they acquire parts and components to which they have issued merchandise transfer certificates, in which the parts and components that have been exported or destined for the national market, in the same state or incorporated into the vehicles or components manufactured by these, which cover said certificates are identified, and which contains the following information:

a) Number and date of each merchandise transfer certificate that they have issued.

b) Number, description and quantity of each part or component that covers each Merchandise Transfer Certificate of Annex 1.

c) Total quantity exported of each part or component.

d) Number, date and customs of the export declaration.

e) Total quantity of each part or component destined for the national market.

f) Document covering the parts or components or the vehicles that incorporate the parts or components destined for the national market.

II. Keep for each auto parts industry company to which they have issued the C3 Format Merchandise Transfer Certificate, contained in Annex 1, a record in which the number and date of issuance of said certificates are indicated.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 275

The aforementioned records must be preserved for the period indicated by the CFF and provided to the customs authority, when so required.

Decree IMMEX 8, RGCE 1.2.1., Annex 1

Return of packaging material by companies with IMMEX Program

4.3.20. For the purposes of Articles 108, third paragraph, subsection I, subsection c) of the Law and 4, subsection I, subsection c), of the IMMEX Decree, companies with the IMMEX Program may return in the return declaration of temporarily imported goods, reusable packaging materials, such as: pallets, plastic containers, trays, plastic baskets, dollies and racks, provided that in the temporary import and return declaration they indicate the corresponding identifier, using the keys established in appendices 2 and 8, contained in Annex 22. In this case, the quantity of reusable packaging imported or returned must be declared in the declaration, in the corresponding field for value in dollars, the amount of one dollar and in the fields relative to customs value, commercial value, price paid and unit price, their equivalent in national currency, as applicable.

The provisions of the previous paragraph may be applied in operations carried out through consolidated declarations in accordance with Articles 37 and 37-A of the Law, without it being necessary to declare the value in dollars of the goods in the barcode, referred to in appendix 17, contained in Annex 22.

The value of the reusable packaging must not be integrated into the sum of the commercial value declared in the corresponding declaration.

Law 37, 37-A, 81, 108, Decree IMMEX 4, Regulation 173, RGCE Annex 22

Procedure for the transfer of temporarily imported goods

4.3.21. For the purposes of Articles 112, first paragraph of the Law, 166 of the Regulation and 8 of the IMMEX Decree, in the transfers of temporarily imported goods carried out by companies with the IMMEX Program to other companies with the IMMEX Program, to terminal automotive or heavy vehicle manufacturing industry companies, or to persons who have authorization to designate goods to the strategic supervised precinct, the following shall apply:

I. Carry out the following procedure:

a) Transmit to the SAAI and pay in accordance with what is established in Rule 1.6.2., the temporary import declaration, introduction to fiscal deposit or strategic supervised precinct on the day the transfer of the goods is carried out, in the name of the company receiving them; and the declaration covering the return, must be transmitted to the SAAI and paid in accordance with what is established in Rule 1.6.2., no later than the day following that on which the goods were transferred, in the name of the company transferring them, using the corresponding key in accordance with appendix 2, contained in Annex 22.

Temporary imports carried out through transfer will be subject to the payment of IVA and/or IEPS, unless the registration in the scheme of company certification or guarantee referred to in Rules 7.1.2., 7.1.3. and 7.4.1. is available.

Companies may process weekly or monthly consolidated declarations covering the goods transferred to a single company and received from a single supplier.

When carrying out the first transfer of goods in the week or in the calendar month in question, or at any time prior to said transfer, within the week or month in question, according to the option exercised, the customs broker, customs agency, customs representative, the importer or exporter, must transmit to the SAAI, the information corresponding to the declarations covering the return; or temporary import, introduction to fiscal deposit or strategic supervised precinct, indicating the number of the patent or authorization of customs brokers or customs representatives, or of the importer or exporter, number and key of the declaration, the RFC key of the importer and exporter, respectively, number of program or authorization, key that identifies the type of operation and destination or origin of the goods.

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

In this case, the transferring company must incorporate in the complement of Fiscal Legends of the CFDI that it issues, the IMMEX Program number or the authorization number, as applicable, as well as that corresponding to the company receiving the goods, without it being necessary in the transfers and in the presentation of the declaration to make the transmission referred to in Rules 1.9.16. and 1.9.17.

The declarations covering the virtual return and the temporary import, introduction to fiscal deposit or strategic supervised precinct, must be paid each week or within the first ten days of each month, according to the option exercised, including all operations carried out during the week or the immediately preceding month.

In the declarations, the corresponding key must be indicated in the identifiers block in accordance with appendix 8, contained in Annex 22, noting the IMMEX Program number or the authorization number, as applicable. In the case of alienations from national suppliers, the RFC key of the supplier will be noted.

When processing the declaration covering the return, the customs broker, customs agency, customs representative or exporter, must transmit the fields in accordance with the Descargos block, contained in Annex 22, referring to the number, date and key of the paid declaration covering the temporary import, introduction to fiscal deposit or strategic supervised precinct, of the transferred goods.

Once the declarations have been validated by the SAAI and paid, the automated selection mechanism will be understood to be activated, therefore their physical presentation before the customs office will not be necessary.

When the declarations covering the transfer of goods are not transmitted and paid within the period indicated in this subsection, they may be transmitted and paid late, provided that:

1. It is carried out within the six months following that in which the transfer was carried out, said six months will be subject to not exceeding the temporary import period of the goods subject to transfer.

2. The customs authority has not left the citation to deliver the order for home visit, the request or any other management, tending to the verification of compliance with tax provisions, regarding the goods subject to transfer.

3. The payment of the fine indicated in Article 185, subsection I of the Law is made.

When the customs authority has initiated the acts referred to in numeral 2 of the previous paragraph or the verification powers before the declarations covering the transfer of goods are transmitted and paid, the goods will be considered not returned and the company with the IMMEX Program or person who has authorization to designate goods to the strategic supervised precinct regime, who has carried out the transfer, will be responsible for the payment of the contributions and their accessories, regarding the goods that are not considered returned.

b) For the purposes of this rule, the declarations processed in terms of the previous subsection may cover the goods that are transported in each transport vehicle as a separate operation, using the following means, without it being necessary their physical presentation before the customs office:

1. By road transport, the declarations processed may cover the goods that are transported in a single vehicle and the weight that is consigned in each transport cannot be greater than that established in the Official Mexican Standard NOM-012-SCT-2-2017, on the maximum weight and dimensions with which heavy transport vehicles traveling on the general communication routes can circulate.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 277 federal jurisdiction, published in the DOF on December 26, 2017. A higher weight may only be recorded when it concerns operations for which the special permit from the SICT referred to in the Regulation on the Weight, Dimensions and Capacity of Vehicles of Road Transport that travel on the Roads and Bridges of Federal Jurisdiction has been obtained. The weight limit will also apply per each operation of transfer that is included in the consolidated customs declarations. 2. In rail transport, only goods that are transported in a boxcar or railway car may be covered. 3. In road-rail transport, the weight limit established in numeral 1 of this subsection will apply to the road transport means. 4. In pedestrian transport, only goods that can normally be transported by a person, either alone or with the help of some means that requires their physical effort, such as dollies, may be covered. 5. In other means (such as forklifts, conveyor belts, transport robots or any other means whose technological implementation allows transporting goods), all goods that are transported during a day may be covered. The transport means referred to in numerals 4 and 5 of this subsection may only be used when, due to the distance between the transferring company and the receiving one, the use of road or rail transport is not indispensable for the transfer of the goods, provided they have registration in the company certification scheme, IVA and IEPS modality, any item. Once the customs declarations have been validated by the SAAI and paid, the automated selection mechanism will be considered activated. c) Companies with the IMMEX Program that receive the goods subject to the transfer, must return them via customs declaration or import them definitively within six months following the month in which the transfer was carried out. The above stated will not be applicable when it concerns the following goods:

1. Those received by companies that have registration in the company certification scheme, referred to in rule 7.1.4., in the Authorized Economic Operator modality, under the item that is applicable in each case.
2. Those that are sold to them by national suppliers, in accordance with rule 5.2.5., subsection II. In the case that companies with the IMMEX Program do not carry out the return or the definitive import of the goods within the period indicated in this subsection, they may regularize them in accordance with what is established in rule 2.5.2. d) When transfers are made from companies with the IMMEX Program or persons who have authorization to assign goods to the regime of strategic fiscalized warehouse, which are located in the border strip or region to another company with the IMMEX Program, companies in the automotive industry, terminal or manufacturing of road vehicles or auto parts or to persons who have authorization to assign goods to the regime of strategic fiscalized warehouse, located in the rest of the national territory, must be accompanied during their transfer by a copy of the customs declaration covering the temporary import, introduction to fiscal warehouse or strategic fiscalized warehouse, in the name of the company that will receive the goods. In the case of consolidated customs declarations, with the corresponding CFDI.

278 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 e) When the transferred goods change from the temporary import regime to the definitive one, the companies must comply with what is established in rules 1.6.8. and 1.6.10., as applicable. In the case of transfers with consolidated customs declarations, the company that receives the goods may present within the same week or month in which the consolidated weekly or monthly temporary import customs declaration is presented, the customs declaration of change of regime, which corresponds to the goods that it had delivered or sold to a third company during the immediate previous week or month, as applicable. II. The customs authority, in the exercise of its verification powers, will consider valid the transfers carried out by companies with the IMMEX Program, provided they have complied with what is established in subsection I of the present rule, in addition to the following: a) The transfers are included in the inventory control, contained in Annex 24, sections A and B, as applicable. b) They have the elements that prove:

1. The transfer operation, for which the CFDI that meets the requirements set forth in the CFF must be exhibited.
2. The physical transfer of the goods. For this purpose, among others, the payments for the transport means used, expenses incurred for the transfer, transfer documents, records or controls of physical exit of the goods from the warehouse of the transferring company or its sub-assemblers or the document in which the delivery of the goods to the recipient is recorded may be exhibited.
3. The manufacturing, transformation or repair process, carried out before the transfer, if applicable. Law 105, 108, 112, 185, IMMEX Decree 8, Regulation 166, RGCE 1.6.2., 1.6.8., 1.6.10., 1.9.16., 1.9.17., 2.5.2., 5.2.5., 7.1.2., 7.1.3., 7.1.4., 7.4.1., Annexes 22 and 24 Chapter 4.4. Temporary Export Change of temporary export regime 4.4.1. For the purposes of article 114, first paragraph of the Law, taxpayers may change from the temporary to the definitive export regime, provided they present a customs declaration of change of temporary export regime to definitive and, if applicable, pay the General Export Tax updated from the date on which the temporary export was carried out. Law 114 Extension for temporary export 4.4.2. For the purposes of articles 116 of the Law and 3 of the Regulation, the ACAJACE may authorize the extension of the periods established by said articles, in accordance with the procedure form 105/LA Request for authorization of extension of the period for temporary export of goods abroad that grants the Law, contained in Annex 2. Law 116, Regulation 3, RGCE 1.2.2., Annex 2 Temporary export of locomotives 4.4.3. For the purposes of article 115 of the Law, the temporary export of national or nationalized locomotives carried out by railway transport concession companies in the terms of article 116, subsection II, subsection b) of the Law, as well as their return to the national territory in the same state, will be carried out through exchange lists, as follows: I. At the time of the exit of the locomotives from the national territory, the exchange list in duplicate must be delivered, before the exit customs for validation by the customs authority. II. At the time of the return of the locomotives, the exchange list in duplicate must be delivered, before the entry customs for validation by the customs authority.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 279 The exchange lists must contain the information established in rule 4.2.14., subsection II. In the case that a period longer than that established in article 116 of the Law is required, the provisions of rule 4.4.2. will apply, presenting a copy of the exchange list that covers the temporary export. For the purposes of this rule, in the case of operations carried out in the northern border of the country in accordance with rule 1.9.11., the temporary export of locomotives and their return will be carried out by presenting the format called Simplified Exchange List that is part of the Technical Guidelines for the dispatch of foreign trade goods by means of rail transport issued by the ANAM, which can be consulted on the ANAM Portal and on the Digital Window Portal, and in accordance with the procedure established in them, provided that the information referred to in the cited rule is transmitted to the Digital Window. Law 113, 115, 116, Regulation 3, 165, RGCE 1.9.11., 4.2.14., 4.4.2. Temporary export of fungible goods (Annex 12) 4.4.4. For the purposes of article 116, subsection IV of the Law, the exit of the national territory of the goods referred to in Annex 12, under the temporary export regime, will proceed when there is a favorable opinion from the SE, as follows: I. The temporary export and the return of the goods must be carried out through customs declaration using the keys that correspond in accordance with appendices 2 and 8, contained in Annex 22. II. The goods must be returned within a period not exceeding six months counted from the date of the temporary export. III. The obligation of return may be fulfilled through the introduction of goods that were not the ones temporarily exported, provided they are goods that are classified in the same heading as the temporarily exported goods and are indicated in the aforementioned Annex 12. IV. The goods that have been temporarily exported by a company may be considered definitively exported by a different company, provided there is a favorable opinion from the SE and that during the validity of the temporary export, a customs declaration covering the return of the goods in the name of the company that carried out the temporary export and a customs declaration of definitive export in the name of the second company are processed simultaneously at the same customs, in accordance with this subsection, without the physical presentation of the goods being required. The description and quantity of goods indicated in both customs declarations must coincide and in the observations field, it must be stated that it is processed in accordance with this rule. For the purposes of this rule, the ACAJACE may authorize the extension of the period for temporary export in accordance with procedure form 105/LA Authorization to extend the period for temporary export of fungible goods, contained in Annex 2. In the case of not returning the goods within the established periods, taxpayers may change the temporary export regime to definitive; if they do not do so, once the period expires, the export will be considered definitive, and the general export tax updated from the moment the temporary export was carried out until it is paid must be paid. Law 116, Regulation 3, RGCE 1.2.2., 4.4.2., Annexes 2, 12 and 22 Temporary export of couplings or hitching devices used in the transport of tractor trucks 4.4.5. For the purposes of articles 113, 115 and 116, subsection I, and second and fourth paragraphs of the Law, and 3 of its Regulation, the temporary export to the United States of America of couplings or hitching devices, national or nationalized, that are used in the transport of tractor trucks, may be carried out, as follows:

280 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 I. The format B2 Notice of temporary export, contained in Annex 1, must be presented before the customs for validation, at the time of the exit of the same from the national territory, stating the serial number of the couplings or hitching devices for tractor trucks. It will not be necessary to attach the CFDI, nor the document that covers the origin of the goods at the time of the temporary export. II. The return of the goods must be carried out within the stay period established in article 116, subsection I of the Law, for which it must be presented before the entry customs, the format referred to in the previous subsection, for its validation by the customs. III. In case of error in the information recorded in the format B2 Notice of temporary export, contained in Annex 1, they will have a period of five days to carry out the rectification, for which they must present before the customs where the operation subject to rectification was processed, the format referred to in subsection I, of this rule, duly filled out, for validation by the customs. IV. For the purposes of this rule, the period for temporary export may be extended, only once, for up to one year, provided rule 4.4.2. is complied with. V. When the couplings or hitching devices for tractor trucks temporarily exported do not return within the period established in article 116, subsection I of the Law, or in the extension period authorized in accordance with the present rule, they will be considered definitively exported. VI. Exporters may present monthly the format B2 Notice of temporary export, contained in Annex 1, of the couplings or hitching devices, national or nationalized, that are used in the transport of tractor trucks, as follows: a) Within the first five days of each calendar month, the format B2 Notice of temporary export, contained in Annex 1, must be presented before the customs through which they were temporarily exported in the immediate previous month, the couplings or hitching devices for tractor trucks, stating their serial number, without it being necessary to present the goods before the customs. It will not be necessary to attach the CFDI, nor the document that covers the origin of the goods at the time of the temporary export. b) The return of the goods must be carried out within the stay period established in article 106, subsection I of the Law or in the extension period authorized in accordance with this rule, considering as the date of temporary export, the date of presentation of the format B2 Notice of temporary export, contained in Annex 1, in the terms referred to in the previous subsection, notice that must be presented before the entry customs, for validation by the customs. Law 36-A, 106, 113, 115, 116, 146, Regulation 3, RGCE 1.2.1., 4.4.2., Annex 1 Returns of repairs from T-MEC, TLCCH, TLCU, TLCP, PAAP and TIPAT 4.4.6. For the purposes of articles 2.8 (1) of the T-MEC, 3-01 and 3-08 of the TLCCH, 3-01 and 3-07 of the TLCU, 3.7 of the TLCP, 3.12 of the AICP, 3.13 of the PAAP and 2.6 of the TIPAT, the return free of payment of taxes on foreign trade of goods that have been temporarily exported to a Party country of the corresponding treaty may be carried out, to undergo some repair or alteration process, provided that upon carrying out said return to the national territory it is accredited that said goods have not been subjected to any operation or process that destroys their essential characteristics or turns them into a new or commercially different good. It will be considered that an operation or process turns the goods into a new or commercially different good when as a result of said operation or process the purpose or initial use of the goods is expanded, modified or specified, or any of the following elements is modified:

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 281 I. The commercial, common or technical designation of said goods. II. Their degree of processing. III. Their composition, characteristics or nature. IV. The tariff heading when it is different from that of the temporarily exported goods. T-MEC 2.8 (1), TLCCH 3-01, 3-08, TLCU 3-01, 3-07, TLCP 3.7, TIPAT 2.6, AICP 3.12, PAAP 3.13 Chapter 4.5. Fiscal Warehouse Authorization to provide the service of storage of goods in fiscal warehouse and/or place seals or precints 4.5.1. For the purposes of articles 119, 119-A of the Law, 177 and 178 of the Regulation, those interested in obtaining the authorization to provide the service of storage of goods in fiscal warehouse and/or place seals or precints, must present a request in accordance with procedure form 106/LA Authorization to provide the service of storage of goods in fiscal warehouse and/or place seals or precints, contained in Annex 2. Law 119, 119-A, Regulation 177, 178, 181, RGCE 1.2.2., 4.5.2., 4.5.3., Annex 2 Addition, modification and/or exclusion of premises, installations, warehouses or branches to provide the service of storage of goods in fiscal warehouse and/or place seals or precints 4.5.2. For the purposes of articles 119 and 119-A of the Law and 178 of the Regulation, authorized general warehouses may request from the DGJA authorization for the addition, modification and/or exclusion of authorized premises, installations, warehouses or branches to provide the service of storage of goods in fiscal warehouse and/or place seals or precints, in accordance with procedure form 107/LA Authorization for the addition, modification and/or exclusion of premises, installations, warehouses or branches for fiscal warehouse and/or place seals or precints, contained in Annex 2. The first request for addition must be presented within a period not exceeding thirty days from when the authorization to provide the service of storage of goods in fiscal warehouse and/or place seals or precints is obtained, for at least one premise, installation, warehouse or branch to provide the service of storage of goods in fiscal warehouse, when the authorized person does not make the request within the established period, the authorization will be cancelled. The DGJA will proceed to the temporary suspension of the authorization of the premise, installation, warehouse or branch in question, when the general warehouse fails to comply with the obligations established in subsections I and II of the second paragraph of article 119 of the Law. General warehouses to which the authorization for the addition of a premise, installation, warehouse or branch has been cancelled due to the resolution of an administrative procedure followed in terms of article 144-A of the Law, may not request the addition of said installation for a period of two years counted from when the resolution of the procedure is notified. Law 119, 119-A, 144-A, Regulation 177, 178, 181, RGCE 1.2.2., 4.5.1., 4.5.3., 4.5.13., 4.5.14., Annex 2 Obligation to have a permanent and simultaneous record of entry and exit of goods to general warehouses 4.5.3. For the purposes of article 119, second paragraph, subsection II of the Law, general warehouses must have computer and data transmission equipment so that the respective customs and the administrative units of the AGACE can consult the permanent and simultaneous record in the system that the general warehouse has for such purpose. In the aforementioned record, at least the following data must be included:

282 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 I. Upon entry of the goods: a) Date of entry of the goods into the general warehouse. b) Folio of model M1.8. Electronic Letter of Credit, contained in Annex 1, in accordance with the filling instructions, in the reference letter the premise of the general warehouse in which the goods will be kept under the fiscal warehouse regime must be indicated. c) Customs of jurisdiction of the general warehouse in which the goods are located, which will have access to the corresponding information. d) Entry customs declaration (A4). e) Name and RFC key of the importer. f) Patent number or authorization, as well as the RFC key of the customs broker, customs agency or customs representative or authorization number of the importer or exporter who promotes the dispatch, as applicable. g) Description of the goods. h) Quantity of the goods in accordance with the measurement units of the TIGIE. As well as gross weight and unit of measurement. i) Declared commercial value, if applicable. j) Tariff heading in which the goods are classified, in accordance with the TIGIE. II. Upon exit of the goods from the general warehouse: a) Date of payment of the extraction customs declaration of the goods from the general warehouse. b) Destination of the goods:

1. Extraction: i. For definitive import. ii. For definitive export. iii. For return abroad. iv. For temporary import.
2. Auction.
3. Donation to the Federal Treasury.
4. Transfer. In this case, the customs of jurisdiction of the general warehouse in which the goods are located must be modified.
5. Transfer of ownership.
6. Destruction. c) Number of extraction customs declaration. d) Key of extraction customs declaration. e) Name and RFC key of the importer. f) Quantity of the goods in accordance with the measurement units of the TIGIE. As well as gross weight and unit of measurement. g) Declared commercial value, if applicable. h) Tariff heading in which the goods are classified, in accordance with the TIGIE. Law 119, RGCE 1.2.1., Annex 1

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 283

Specific definitions for fiscal deposit

4.5.4. For the purposes of Article 119 of the Law, the following shall apply: I. Customs office or customs clearance section is understood to be that in which the necessary procedures are carried out to assign the goods to the fiscal deposit regime. II. For the purposes of its antepenultimate paragraph, in the field of the petition corresponding to the RFC, the key EXTR920901TS4 shall be noted, and in the field corresponding to the importer's address, the address of the warehouse in which the goods will remain in fiscal deposit shall be noted, declaring the key of the identifier that corresponds in accordance with appendix 8, contained in Annex 22. III. For the purposes of its penultimate paragraph, the cancellation of the M1.8 model. Electronic Credit Letter, contained in Annex 1, must be carried out through the corresponding electronic notice to the SAAI. Law 119, RGCE 1.2.1., Annexes 1 and 22

Update in fiscal deposit

4.5.5. For the purposes of Article 120, second paragraph of the Law, the customs broker, customs agency, customs attorney, importer or exporter, who files the petitions for the introduction of goods to fiscal deposit must note in the observations field, the option chosen for the update of contributions, and declare in each extraction petition that is filed, the key of the identifier that corresponds in accordance with appendix 8, contained in Annex 22. Law 120, RGCE Annex 22

Joint liability of general warehouses

4.5.6. For the purposes of Article 119 of the Law, the general warehouse that issued the M1.8 model. Electronic Credit Letter, contained in Annex 1, once the customs clearance has been concluded, will be jointly liable for the fiscal credits arising from the detection of shortages, surpluses and non-arrival of the goods destined to the fiscal deposit regime, without prejudice to the responsibility of the customs broker, customs agency or customs attorney, who processed its clearance as long as they do not present the notices referred to in the penultimate paragraph of the cited article. Law 53, 119, 119-A, Regulation 177, 178, RGCE 1.2.1., Annex 1

Rectification of credit letter

4.5.7. For the purposes of Article 119 of the Law, the rectification of the data recorded in the M1.8 model. Electronic Credit Letter, contained in Annex 1, by the issuing general warehouse, will proceed the number of times necessary, as long as it is carried out before the activation of the automated selection mechanism referred to in Article 43 of the Law, with the exception of the fields corresponding to the folio of the Electronic Credit Letter, the key of the customs office or customs clearance section and the patent of the customs broker or the authorization number of the customs agency, importer or exporter who will promote the clearance. Once the automated selection mechanism is activated, the rectification of the petition for introduction to fiscal deposit will proceed through the customs broker, customs agency or customs attorney or accredited legal representative and automatically in the credit letter system, the M1.8 model will be rectified. Electronic Credit Letter, contained in Annex 1, issued by the general warehouse, in the cases where the rectification of the petition data proceeds. In cases where a general warehouse receives goods that coincide in quantity with that declared in the documents referred to in Articles 36 and 36-A of the Law, but there is a discrepancy with that declared in the petition, due to the quantity of the unit of measurement of the tariff having been recorded incorrectly, the rectification of the petition for introduction to fiscal deposit will proceed through the customs broker, customs agency or customs attorney or accredited legal representative, declaring in the rectification petition the key of the identifier that corresponds in accordance with appendix 8, contained in Annex 22, as long as the contributions determined in the original petition are not modified. In these cases, the general warehouse will send the corresponding arrival report indicating the differences detected.

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

The issuing warehouse must give notice of surpluses and shortages within twenty-four hours following the arrival of the goods through electronic transmission to the SAAI, for which it must provide information regarding the folio number, electronic receipt, as well as the quantities and tariff fractions of the missing or surplus goods. The SAAI will provide a new electronic receipt for each notice given. The issuing warehouse must give notice to the ANAM through electronic transmission to the SAAI, when the goods do not arrive due to fortuitous event or force majeure within the established deadlines, mentioning in the observations section the reasons that originated such situation, likewise, it must give notice through the same channel, when the goods have arrived in accordance with what was declared in the petition and in the M1.8 model. Electronic Credit Letter, contained in Annex 1; in both cases the SAAI will provide an electronic receipt. The SAAI will only allow notice of late arrival as long as there is a prior notice of non-arrival. The cancellation of the M1.8 model will proceed. Electronic Credit Letter, contained in Annex 1, until before it is validated with a petition. For such purposes, the warehouse that has issued the Electronic Credit Letter must electronically transmit to the SAAI, the information regarding the folio and the electronic receipt of the Electronic Credit Letter, which is intended to be cancelled and the cancellation notice. The SAAI will provide a new electronic receipt for each notice given. Law 36, 36-A, 43, 53, 119, 119-A, Regulation 177, 181, RGCE 1.2.1., Annexes 1 and 22

Identification of fiscal deposit goods

4.5.8. For the purposes of Article 119, second paragraph, fraction I of the Law, the goods destined to the fiscal deposit regime, it will be considered that they remain isolated from national or foreign goods that are in the same authorized general warehouse, by means of adhesive labels of 16 x 16 centimeters minimum, of a distinctive and contrasting color to that of the packaging or wrapping and that are placed in a visible place. These labels must contain in the center of the upper part the legend Goods destined to the fiscal deposit regime, with letters whose height is at least three centimeters. Law 119

Goods not subject to fiscal deposit (Annex 18)

4.5.9. For the purposes of Article 123 of the Law, the goods indicated in Annex 18 cannot be the object of the customs regime of fiscal deposit. Law 119, 119-A, 123, TIGIE Chapters 50 to 64, Regulation 177, 229, RGCE 7.1.1., Annexes 10, 18 and 29

Auction in fiscal deposit

4.5.10. For the purposes of Articles 119, 119-A of the Law and 177 of its Regulation, as well as in accordance with Articles 10, 21 and 22 of the General Law of Organizations and Auxiliary Activities of Credit, 244 and 285 of the LGTOC, the general warehouses authorized to receive goods in fiscal deposit, that carry out the auction of goods of foreign origin in public auction, because the deadline of twenty-four months for the deposit established in Article 119-A, second paragraph of the Law or that agreed with the interested party if it were less, has expired, without said goods having been withdrawn from the warehouse, will apply the proceeds of the sale to the payment of the updated contributions and, if applicable, of the compensatory quotas, declared in the petition to fiscal deposit, this payment will be made through the presentation of the extraction petition to assign the goods to the definitive import regime. The price paid for the goods can never be less than the amount of the contributions and, if applicable, of the compensatory quotas, that must be covered with respect to the extraction, except when the acquirer assigns them to the situations indicated in Article 120, fractions III and IV of the Law, in which case the proceeds of the sale will be applied in accordance with what is established in Article 244, fractions II, III and last paragraph of the LGTOC. Whoever has assigned the goods referred to in the fiscal deposit regime, cannot participate in the auction neither by himself nor by an intermediary person. Law 119, 119-A, 120, General Law of Organizations and Auxiliary Activities of Credit 10, 21, 22, LGTOC 244, 285, Regulation 177

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 285

Donation of goods in fiscal deposit to the Federal Treasury

4.5.11. For the purposes of Article 179 of the Regulation, it will be considered that when the customs authority has expressly accepted the donation in favor of the Federal Treasury, of goods deposited in the general warehouses that have not been alienated, these will be released from the fiscal credit derived from the extraction of said goods. Regarding the situation of Article 179, first paragraph of the Regulation, when the general warehouses opt for the destruction of goods that have not been alienated in accordance with the applicable legislation, the payment of the foreign trade taxes, other contributions and, if applicable, the compensatory quotas will not be required of them, as long as they comply with the procedure and requirements of Article 142 of the Regulation. Regulation 142, 179

Return to foreign countries of goods in fiscal deposit

4.5.12. For the purposes of Article 120, fraction III of the Law, the operations through which the goods of that origin are returned to foreign countries, must be carried out in accordance with the following procedure: I. The customs attorney of the general warehouse or the exporter, will promote the extraction petition before the customs office within whose jurisdiction the authorized location for fiscal deposit is located, in which they must declare the key of the identifier that corresponds in accordance with appendix 8, contained in Annex 22, which specifies that the goods are returned through transit. The general warehouse may promote the operation referred to in this fraction, through a customs broker or customs agency, as long as it attaches to the extraction petition, a written document in which it assumes joint liability for the non-arrival of the goods. II. The extraction petition will be presented to the credit institutions authorized for the collection of foreign trade contributions, referred to in rule 1.6.2., for the purposes of the payment of the DTA, being presented to the automated selection mechanism, only to register the start date and the transit deadline, without the physical presentation of the goods being required. III. Once the extraction petition has been presented, the goods may be extracted from the location for their return to foreign countries, which may be carried out by any means of transport. On the way to the exit customs office of the country, the goods will justify their legal stay with the copy of the extraction petition, destined to the carrier, as long as it is within the authorized deadline for its exit from the country. The extraction petition will be the one presented to the exit customs office. IV. Upon arrival at the exit customs office, the extraction petition will be submitted to the automated selection mechanism. Law 120, CFF 18, 18-A, RGCE 1.6.2., Annex 22

Transfers and transfers in fiscal deposit

4.5.13. For the purposes of Article 120 of the Law, the transfer or transfer of the goods subject to the fiscal deposit regime must be carried out in accordance with the following: I. The goods that are transferred to another authorized warehouse of the same warehouse or transferred to a different one, must be accompanied during their transfer with the copy of the import or export petition to fiscal deposit, as well as with the fiscal receipt to which the Carta Porte complement is incorporated that is issued by the same general warehouse, which must comply with the following: a) Meet the requirements referred to in Article 29-A, fractions I, II, III and V of the CFF and, if applicable, contain the data referred to in fraction VIII of said article. b) Make express mention that said receipt is issued to justify goods that are under the fiscal deposit regime and are transferred to another authorized warehouse of the same warehouse or of a different one, or to a location authorized for international exhibitions.

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

II. When the goods are transferred from a general warehouse to a location authorized for international exhibitions in accordance with Article 121, fraction III of the Law, the transfer must be justified with the copy of the import or export petition to fiscal deposit, as well as with the extraction petition for their return to foreign countries that justifies the transfer, declaring in each petition that is filed, the key of the identifier that corresponds in accordance with appendix 8, contained in Annex 22. III. When the goods are transferred from a general warehouse to a company authorized to operate under the fiscal deposit regime for the assembly and manufacture of vehicles, the transfer must be justified with the copy of the import petition to fiscal deposit, as well as the extraction petition for their return to foreign countries, declaring in each petition that is filed, the key of the identifier that corresponds in accordance with appendix 8, contained in Annex 22. IV. When the goods are transferred from a location authorized for international exhibitions in accordance with Article 121, fraction III of the Law to a general warehouse, the transfer must be justified with the copy of the petition with the key that corresponds in accordance with appendix 2, contained in Annex 22, that justifies the transfer, declaring in each petition that is filed, the key of the identifier that corresponds in accordance with appendix 8, contained in Annex 22. Law 119, 120, 121, CFF 29-A, Regulation 184, 185, RGCE Annex 22, RMF 2.7.7.1.1., 2.7.7.1.2.

Notices for transfer and transfer in fiscal deposit

4.5.14. For the purposes of rule 4.5.13., the transfer or transfer of goods will be carried out in accordance with the following: I. To carry out the transfer of goods in fiscal deposit to another authorized warehouse of the same warehouse in addition to the issuance of the fiscal receipt to which the Carta Porte complement is incorporated, this must give notice of transfer through electronic transmission to the SAAI, indicating for this purpose: a) The folio of the M1.8 model. Electronic Credit Letter, contained in Annex 1, in accordance with the filling instructions, authorization number or key of the authorized warehouse to which the goods will be transferred, tariff fraction, quantity of goods in accordance with the units of measurement of the TIGIE, and date on which the transfer of the same will be carried out. b) Folio of the credit letter, authorization number or key of the authorized warehouse in accordance with SIDEFI, that receives the goods, quantity of goods, if applicable, and date on which said warehouse will receive the transferred goods. II. To carry out the transfer of goods in fiscal deposit to a warehouse of another general warehouse, the general warehouse from which the extraction is carried out must give notice of transfer through electronic transmission to the SAAI, indicating for this purpose the following: a) Folio of the M1.8 model. Electronic Credit Letter, contained in Annex 1, that justifies the goods in accordance with the filling instructions, authorization number or key of the authorized warehouse, in which the goods are located, tariff fraction, quantity of goods in accordance with the units of measurement of the TIGIE, if applicable, and date on which the transfer of the same will be carried out. b) Folio of the M1.8 model. Electronic Credit Letter, contained in Annex 1, transmitted by the warehouse to which they are destined, in accordance with the filling instructions. III. To carry out the transfer of goods in fiscal deposit from a general warehouse, to a location authorized for international exhibitions in accordance with Article 121, fraction III of the Law, to fiscal deposits for the exhibition and sale of foreign and national goods, or to fiscal deposit for the assembly and manufacture of vehicles, the petitions that justify the extraction and introduction to fiscal deposit must be processed before the automated selection mechanism, with the keys that correspond in accordance with appendix 2, contained in Annex 22, without the physical presentation of the goods being required, in accordance with the following: a) In the extraction petition, the key that corresponds in accordance with appendix 8, contained in Annex 22, which refers to transfer, must be declared in the identifier block. b) In the petition for introduction to fiscal deposit in authorized location, the number, date and key of the extraction petition that justifies the transfer and the authorization number of the customs attorney or the authorization number of the exporter must be electronically transmitted. IV. To carry out the transfer of goods in fiscal deposit from a location authorized for international exhibitions in accordance with Article 121, fraction III of the Law, to a general warehouse, in the return petition, the key of the identifier with which it is indicated that it is a transfer must be declared and in the import or export petition to fiscal deposit, the patent of the customs broker or the authorization number of the customs agency, importer, as applicable, the number, date and key of the return petition that justifies the transfer in accordance with the keys that correspond to appendices 2 and 8, contained in Annex 22, must be electronically transmitted. The general warehouses authorized in accordance with rule 4.5.1., must print and conserve the M1.8 model. Electronic Credit Letter, contained in Annex 1, in accordance with the CFF. Law 121, RGCE 1.2.1., 4.5.1., 4.5.13., Annexes 1 and 22, RMF 2.7.7.1.1., 2.7.7.1.2.

Electronic notice for destruction or donation in fiscal deposit

4.5.15. For the purposes of Article 177, last paragraph and 179 of the Regulation, in case of destruction of goods that are in a general warehouse, either due to accident or fortuitous event, notice must be given in accordance with the procedure sheet 108/LA Notice of destruction of goods destined to the fiscal deposit regime, contained in Annex 2. Regarding the donation of goods that are in a general warehouse, the procedure sheet 109/LA Notice of donation of goods in favor of the Federal Treasury, contained in Annex 2, must be complied with. Explosive, flammable, corrosive, contaminating or radioactive goods and other hazardous waste considered as such by the General Law for the Prevention and Integral Management of Waste and other applicable provisions in this matter cannot be donated under the coverage of this rule. Law 94, 109, 119, 119-A, 121, General Law for the Prevention and Integral Management of Waste, Regulation 142, 177, 179, RGCE 1.2.2., 4.3.5., 4.5.22., Annex 2

Limitation on withdrawal from fiscal deposit

4.5.16. For the purposes of Article 93, first paragraph of the Law, when the goods have been extracted from the fiscal deposit regime to be assigned to a customs regime, through the elaboration of the corresponding extraction petition, the automated selection mechanism will be considered activated, therefore the withdrawal from the assigned customs regime will not be procedent, for the purpose of re-entry of the goods into the fiscal deposit regime. Law 43, 93, 120

Authorization of fiscal deposit for the exhibition and sale of national and foreign goods free of taxes

4.5.17. For the purposes of Articles 121, fraction I of the Law and 180 of the Regulation, the interested legal entities wishing to obtain authorization for the establishment of fiscal deposits for the exhibition and sale of foreign and national goods in international airports, border crossings and seaports, must present a request to the DGJA, in accordance with the procedure sheet 110/LA Authorization and extension for the establishment of fiscal deposit for the exhibition and sale of foreign and national goods in international airports, authorized border crossings and seaports of height, contained in Annex 2, observing the following:

288 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 I. For the purposes of Article 121, fraction I, fifth paragraph of the Law: a) Deposit establishments for the display and sale of merchandise to passengers arriving in the country must be located in the reserved zone within the international airport for the arrival of international passengers and before the corresponding customs declaration and inspection zone. b) It is considered that the premises are contiguous to the fiscal enclosures when they are located at a distance of up to eight hundred meters from the border ports. c) In the case of maritime ports, the establishments may be located within a maritime terminal classified as tourist, in accordance with Article 9, fraction II, subsection d) of the Ports Law, or at a distance of up to eight hundred meters from said terminal. The tourist terminal must have the minimum infrastructure, in accordance with the Guidelines for the infrastructure, control and security of establishments whose purpose is the display and sale of foreign and national merchandise in international airports, border crossings and high seas maritime ports issued by ANAM, which can be consulted on the ANAM Portal. II. Legal entities that hold the authorization referred to in the first paragraph of this rule may request authorization for a property intended to store merchandise for display and sale in previously authorized premises, in accordance with procedure form 110/LA Authorization and extension for the establishment of a fiscal deposit for the display and sale of foreign and national merchandise in international airports, authorized border crossings and high seas maritime ports, contained in Annex 2 considering the following: a) Regarding authorizations at international airports, the property to be authorized must be located within or adjacent to the international airport in question or within the respective federal zone; or, when physical impossibility prevents them from being located within or adjacent to the airport, the properties may be located at a maximum distance of five hundred meters from the federal zone. b) Regarding authorizations at maritime ports, the property to be authorized must be located within or adjacent to the port enclosure in question. When the properties are located on an island, the customs authority will approve their location considering the urban developments of the island. Law 59, 121, CFF 17-H-bis, 69, 69-B, 141, LFD 40, Ports Law 9, LFDC 2, Regulation 180, RGCE 1.1.4., 1.2.1., 1.2.2., Annex 2, RMF Annex 19 Obligations of companies authorized as fiscal deposits for the display and sale of free national and foreign merchandise 4.5.18. For the purposes of Article 121, fraction I of the Law and rule 4.5.17., authorized legal entities shall be obliged to: I. Keep a daily record of operations carried out, using the automated inventory control system referred to in rule 4.5.17., fraction II. II. Install a closed-circuit television system through which the customs authority has access to the points of sale and delivery of the merchandise, as well as the points of exit from national territory, as determined by DGMEIA. III. Present semi-annually in the months of January and July of each year, to DGJA, the documentation that accredits the monthly payment of the benefit of 5% referred to in Article 121, fraction I, seventh paragraph, subsection a) of the Law, by presenting a copy of the payment receipts made through the electronic scheme e5cinco, for each month of the semester in question. IV. Employees working within the authorized premises for the display and sale of foreign and national merchandise to passengers arriving in the country at international airports, border crossings and maritime ports must wear the uniform that identifies them.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 289 V. For the purposes of Article 29, second paragraph, fraction VI, last paragraph of the CFF, sales made to international passengers leaving the country must be carried out using electronic fiscal registration systems that, if applicable, are expressly authorized by AGJ, issuing a fiscal receipt, in which the corporate name and address of the establishment making the sale, the type of merchandise, class, quantity and price, as well as the passenger's name, nationality, passport number, transport company that will take him/her abroad and data identifying the exit of the means of transport (the date and time of departure or flight number, etc.), are identified, this in case that the merchandise leaves by air or sea. In the case that it leaves by land, a fiscal receipt must be issued specifying the type of merchandise, class, quantity and price, as well as the consumer's name and the number of the official identification document, which may be only a passport or the visa known as visa and border crossing card. VI. For the purposes of Article 29, second paragraph, fraction VI of the CFF, sales made in authorized premises for the display and sale of foreign and national merchandise to passengers arriving in the country at international airports must be carried out using electronic fiscal registration systems that, if applicable, are expressly authorized by AGJ, issuing a fiscal receipt, in which the corporate name and address of the establishment making the sale, the type of merchandise, quantity and price, as well as the passenger's name, nationality, passport number, transport company that took him/her to national territory and data identifying the arrival of the means of transport (date, time of arrival, flight number, etc.) are identified. In cases where sales made to the passenger, in accordance with the previous paragraph, exceed 300 (three hundred) United States dollars or its equivalent in national currency, or ten packs of cigarettes, twenty-five cigars or two hundred grams of tobacco, three liters of alcoholic beverages or six liters of wine, the passenger must be informed that he/she must make the payment of the corresponding contributions to the customs authority and stamp a red seal on the bag indicating the phrase EXCESS. VII. The delivery of the merchandise shall be made, regarding international airports and maritime ports, at the time of sale inside the commercial premises. When it comes to border ports, such delivery will be carried out in the place established for such effect by the customs office in question, indicated in the respective authorization, prior to exhibition of the sales receipt and consumer identification. In all cases, plastic bags must be used to pack the merchandise, which must have printed according to the specifications established in the respective authorization, the legend DUTY FREE TAX-FREE MERCHANDISE, as well as the name of the authorized legal entity and, if applicable, the logo, and the sales receipt must be stapled to these bags. VIII. Regarding companies that hold authorization for a period longer than one year, they must make the annual payment of the right indicated in Article 40, subsection k) 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 4th, fifth paragraph of the LFD. IX. In deposit establishments for the display and sale of merchandise to passengers arriving in the country, under no circumstances shall sales be made to passengers leaving the country or to persons other than those mentioned, and vice versa. X. Regarding authorizations at maritime ports, merchandise may only be sold prior to boarding to cruise passengers who disembark at tourist terminals. XI. Be up to date in the fulfillment of their tax obligations. XII. Present to DGJA during the month of January of each year, a written statement in which they declare, under oath, that the version of the automated inventory control system is the same as that indicated when obtaining the authorization or notify the changes made. Law 59, 121, LFD 4, 40, CFF 18, 18-A, 29, 83, Regulation 180, RGCE 1.1.4., 4.5.17., RMF Annex 19

290 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 Procedure for the introduction of merchandise to fiscal deposit for display and sale of merchandise 4.5.19. For the purposes of Article 121, fraction I of the Law, authorized legal entities must carry out the operations of introduction of merchandise to the fiscal deposit regime for display and sale of merchandise, through an agent, customs agency, customs representative, or through a accredited legal representative, as follows: I. Regarding merchandise of foreign origin, they must present to the automated selection mechanism, together with the merchandise, the entry petition for fiscal deposit in accordance with the corresponding key from appendix 2, contained in Annex 22. II. Regarding national or naturalized merchandise, the petitions covering the introduction to fiscal deposit and virtual definitive export must be presented to the automated selection mechanism with the corresponding keys according to appendices 2 and 8, contained in Annex 22, without requiring the physical presentation of the same. The petitions referred to in this paragraph may be presented in different customs offices. For the purposes of the previous paragraph, the entry petition for fiscal deposit must be presented to the automated selection mechanism on the day that the introduction of the merchandise to fiscal deposit takes place; and the petition covering the virtual definitive export may be presented to the automated selection mechanism no later than the day after that on which the entry petition for fiscal deposit was presented to the automated selection mechanism. In the petition covering the virtual definitive export, the key in the RFC of the authorized company destined to the fiscal deposit regime for display and sale that carries out the introduction to fiscal deposit must be noted, and in the entry to fiscal deposit, the key in the RFC of the national supplier. When processing the virtual definitive export petition, the number, date and key of the paid and modulated petition covering the introduction to fiscal deposit of the alienated merchandise must be entered. When the petitions are not presented within the term established in the second paragraph of this fraction, the corresponding data are not transmitted or there are differences between the merchandise manifested in the petition covering the virtual definitive export and the one covering the introduction to fiscal deposit, the merchandise described in the virtual definitive export petition will not be considered exported, therefore, the national supplier who had obtained the refund or credit of the VAT with respect to the export of the merchandise that according to this paragraph is not considered exported, must make the reintroduction of the corresponding VAT. When the entry petition for fiscal deposit has been submitted to the automated selection mechanism and the virtual definitive export petition is not presented to said mechanism within the term established in the second paragraph of this fraction, the withdrawal of the entry petition for fiscal deposit may be carried out provided that the merchandise covered by said petitions has not entered the authorized premises of the legal entity referred to in Article 121, fraction I of the Law, and the following is fulfilled: a) That the national supplier who had prepared and paid the virtual definitive export petition has withdrawn said petition, and b) The interested party presents to the customs office where the introduction to fiscal deposit operation was carried out a free written statement requesting the withdrawal of said operation, attaching a copy of the petition.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 291 When upon arrival of the merchandise at the fiscal deposit for its display and sale, the legal entity holding the authorization referred to in Article 121, fraction I of the Law detects differences due to surplus merchandise, it may rectify the data contained in the petition to increase the number of pieces, volume or other data that allow quantifying the merchandise, within ten days following the day on which the clearance is made, provided that the customs authority has not initiated the exercise of its verification powers. Law 43, 89, 121, CFF 18, 18-A, Regulation 180, RGCE 1.2.2., Annex 22 Petition for the extraction from fiscal deposit for display and sale of merchandise 4.5.20. For the purposes of Article 121, fraction I of the Law, authorized legal entities must process, within the first ten days of each month, a monthly extraction petition covering the merchandise alienated in the immediate preceding month to international passengers and diplomatic missions accredited before the Mexican government, as well as to the offices of international organizations represented or headquartered in national territory, transmitting the information of the petitions with which the merchandise was introduced to the fiscal deposit regime in the Descargos block, contained in Annex 22, indicating according to the case, the keys corresponding according to appendices 2 and 8, contained in Annex 22. Law 36, 121, Regulation 180, RGCE Annex 22 Transfer of merchandise in fiscal deposit for display and sale of merchandise 4.5.21. For the purposes of Article 121, fraction I of the Law, authorized legal entities may carry out the transfer of merchandise in the same state, in accordance with the following: I. Regarding the transfer between authorized premises of the same person, it must be carried out using format B9 Notice of transfer of merchandise subject to the Duty Free fiscal deposit regime, contained in Annex 1. The transfer of the merchandise must be covered by the printing of the notice referred to in the previous paragraph. Transfers between authorized premises of the same person located within the same facilities of the international airport, border crossing or high seas maritime port in question, must be registered in their inventory control systems and it will not be necessary to carry out the transfer using the format referred to in the first paragraph of this fraction. II. Regarding the transfer of merchandise between different persons, the petitions covering the extraction operations of the merchandise from fiscal deposit in the name of the person carrying out the transfer of the merchandise and the introduction of merchandise to fiscal deposit in the name of the person receiving the merchandise must be presented to the automated selection mechanism, in the same customs office, either the extraction or introduction one, as chosen, without requiring the physical presentation of the same, with the keys corresponding according to appendices 2 and 8, contained in Annex 22. For the purposes of the previous paragraph, the entry petition for fiscal deposit must be presented to the automated selection mechanism on the day that the introduction of the merchandise to the fiscal deposit takes place, entering the key in the RFC of the authorized company destined to the fiscal deposit regime for display and sale that transfers the merchandise and the petition covering the extraction of the merchandise from fiscal deposit may be presented to the automated selection mechanism no later than the day after that on which the entry petition for fiscal deposit was presented to the automated selection mechanism, declaring in the field in accordance with the Descargos block, contained in Annex 22, the number, date and key of the paid and modulated petition covering the introduction to fiscal deposit of the transferred merchandise, as well as the discharge of the petitions with which the national, naturalized or foreign merchandise was introduced to the fiscal deposit.

292 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 When the petitions are not presented within the term established in the previous paragraph, the corresponding data are not transmitted or there are differences between the merchandise manifested in the petition covering the extraction of the merchandise from fiscal deposit and the one covering the introduction to fiscal deposit, the merchandise described in the fiscal deposit extraction petition will be considered not extracted from fiscal deposit, therefore, the authorized legal entity transferring the merchandise will be responsible for the payment of the contributions and, if applicable, compensatory fees that correspond, as well as accrediting compliance with non-tariff regulations and restrictions. Law 43, 59, 121, LCE 17-A, 20, Regulation 180, RGCE 1.2.1., Annexes 1 and 22 Destruction of merchandise from fiscal deposit for display and sale of merchandise 4.5.22. For the purposes of Article 121, fraction I of the Law, authorized legal entities may carry out the destruction of obsolete, expired, damaged or unusable merchandise, provided they comply with the corresponding notice, in accordance with procedure form 111/LA Notice for the destruction of merchandise from fiscal deposit for the display and sale of merchandise, contained in Annex 2. The merchandise that has been destroyed in accordance with this rule must be included in the extraction petitions, as appropriate, referred to in rule 4.5.20., entering the corresponding identifier key, according to appendix 8, contained in Annex 22. Law 121, Regulation 180, RGCE 1.2.2., 4.5.20., Annexes 2 and 22 Withdrawal in fiscal deposit for display and sale of merchandise 4.5.23. For the purposes of Article 121, fraction I of the Law, authorized legal entities may carry out the return of merchandise of foreign origin or the reincorporation to the national market of national merchandise, that have been destined to the fiscal deposit regime, in accordance with the following: I. Regarding merchandise of foreign origin, they must present to the automated selection mechanism at the customs office within whose jurisdiction the authorized premises for the fiscal deposit is located, together with the merchandise, the fiscal deposit extraction petition. When the merchandise is to leave the country through a customs office different from that of the territorial jurisdiction of the authorized establishment, the key of the corresponding identifier must be declared in the fiscal deposit extraction petition in accordance with appendix 8, contained in Annex 22, which specifies that the merchandise is returned via internal transit to export. II. Regarding reincorporation of national merchandise to the national market, by return of merchandise to national suppliers, they must present to the automated selection mechanism at the customs office within whose jurisdiction the authorized premises for the fiscal deposit is located, the fiscal deposit extraction petition of merchandise for reincorporation to the national market with the keys corresponding according to appendices 2 and 8, contained in Annex 22, in the name of the authorized legal entity carrying out the return of the merchandise. The national supplier receiving the returned merchandise must process a withdrawal petition of the definitive export regime with the keys corresponding according to appendices 2 and 8, contained in Annex 22, without requiring the physical presentation of the merchandise. In the case that the national supplier had obtained the refund or credit of the VAT with respect to the export of the merchandise that according to this paragraph is not considered exported, they must make the reintroduction of the corresponding VAT. For the purposes of the previous paragraph, the petition covering the withdrawal of the definitive export regime of the merchandise destined to fiscal deposit must be presented to the automated selection mechanism on the day that the return of the same takes place and the fiscal deposit extraction petition of merchandise for reincorporation to the national market may be presented to the automated selection mechanism no later than the day after that on which the withdrawal petition of the definitive export regime of the merchandise to fiscal deposit was presented to the automated selection mechanism.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 293

In the customs declaration supporting the withdrawal from the definitive export regime of the goods to the fiscal warehouse, the key in the RFC of the company authorized to assign to the fiscal warehouse regime for exhibition and sale that performs the return of the goods must be recorded, and in the customs declaration for extraction from the fiscal warehouse of goods to re-enter the national market, the key in the RFC corresponding to the national supplier receiving the returned goods must be recorded, and in the Descargos block, contained in Annex 22, the number, date, and key of the paid and modulated customs declaration supporting the withdrawal of definitive export by the national supplier receiving the returned goods must be transmitted.

When the customs declarations are not presented within the term established in the second paragraph of this fraction, the corresponding data are not transmitted, or there are differences between the goods declared in the customs declaration supporting the extraction from the fiscal warehouse of goods to re-enter the national market and the one supporting the withdrawal of definitive export, the goods described in the extraction customs declaration from the fiscal warehouse shall be considered as not extracted from the fiscal warehouse; therefore, the authorized legal person returning the goods shall be responsible for the payment of contributions and, as applicable, compensatory quotas, as well as proving compliance with non-tariff regulations and restrictions.

Law 43, 93, 120, 121, 127, Regulation 180, RGCE Annex 22

Payment of contributions for thefts in fiscal warehouse for exhibition and sale of goods

4.5.24. For the purposes of Article 121, fraction I of the Law, authorized legal persons may carry out the definitive import of the goods that have been stolen from them, provided they comply with the following procedure:

I. They must process before the corresponding customs office within the first ten days of each month, a definitive import customs declaration with the corresponding keys, according to appendices 2 and 8, contained in Annex 22, which supports the goods that have been the object of theft in the immediate previous month, transmitting in the Descargos block, contained in Annex 22, the discharge of the customs declarations for the introduction of national, nationalized, or foreign goods, as applicable.

II. Make the payment of the contributions and, in their case, the compensatory quotas that correspond and prove compliance with non-tariff regulations and restrictions.

For the purposes of this fraction, the date of entry of the goods shall be considered the date of payment of the customs declaration.

If the value of the goods that have been the object of theft represents more than 1% of the sales made in the month immediate to the month in which the customs declaration is processed, the corresponding complaint must be filed before the Public Ministry and a copy of the corresponding record must be attached to the customs declaration referred to in this rule.

Law 52, 121, LCE 17-A, 20, RGCE Annex 22

Sale from fiscal warehouse for exhibition and sale of goods to diplomatic missions

4.5.25. For the purposes of Article 121, fraction I of the Law, premises authorized as fiscal warehouses for the exhibition and sale of foreign and national goods may sell them to diplomatic and consular missions accredited before the Mexican government, as well as to offices of international organizations represented or headquartered in national territory, provided they have authorization for diplomatic franchise of consumer goods issued by the SRE that supports said goods.

In these cases, the fiscal warehouse establishments that carry out the sale to diplomatic and consular missions or of international organizations must keep a copy of the authorization mentioned in the previous paragraph.

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

The goods that have been sold according to this rule must be included in the extraction customs declarations, as applicable, referred to in rule 4.5.20., recording the key of the corresponding identifier according to appendix 8, contained in Annex 22.

Law 121, RGCE 4.5.20., Annex 22

Importation of samples to fiscal warehouse for exhibition and sale of goods and prohibited goods

4.5.26. For the purposes of Article 121, fraction I of the Law, authorized legal persons may carry out the introduction to fiscal warehouse of samples and sample books, provided they comply with the requirements established in rule 3.1.2., and the procedure established in rule 4.5.19.

They may also introduce watches and jewelry articles made with precious metals or with diamonds, brilliants, rubies, sapphires, emeralds, and natural or cultured pearls, the one indicated in sector 9 Cigars of fraction I of Annex 10 of this Resolution, as well as goods classified in chapters 50 to 64 of the TIGIE.

Law 121, LIGIE 1, Chapters 50 to 64, RGCE 3.1.2., 4.5.19., Annex 10

Promotional articles for fiscal warehouse for exhibition and sale of goods

4.5.27. For the purposes of Article 121, fraction I of the Law, packages or promotional articles that are to be distributed to international passengers and/or diplomatic and consular missions accredited before the Mexican government, free of charge, in the purchase of a product within authorized establishments, must be identified by a seal or mark that clearly and legibly indicates the legend Promotional Article.

The introduction to fiscal warehouse of said goods must be carried out according to the procedure established in rule 4.5.19., preparing the introduction customs declaration to fiscal warehouse with the corresponding keys according to what is established in appendices 2 and 8, contained in Annex 22.

Law 121-I, RGCE 4.5.19., Annex 22

Transfers between international exhibitions

4.5.28. For the purposes of rule 4.5.17., authorized companies may carry out the transfer or handover of goods subject to the fiscal warehouse regime from a premise authorized for international exhibitions to another premise authorized for the same purpose with the purpose of promoting their event in different plazas of the country, always accompanying a copy of the customs declaration and the respective authorization, as well as the CFDI to which the Carta Porte complement is incorporated, in the case of transfers, provided they do not exceed the authorized term.

For the purposes of articles 119 and 121, fraction III of the Law, the corresponding customs declaration must be accompanied by model M1.9. Letter of quota for International Exhibitions, contained in Annex 1, which the organizer of the event issues for this effect, and the reports referred to in article 119 of the Law must be complied with.

Law 119, 121, 146, Regulation 184, 185, RGCE 1.2.1., 4.5.17., 4.5.19., Annex 1, RMF 2.7.7.1.1., 2.7.7.1.2.

Authorization and extension of fiscal warehouse for international exhibitions

4.5.29. For the purposes of articles 121, fraction III of the Law, 184 and 185 of the Regulation, interested natural or legal persons seeking temporary authorization for the establishment of fiscal warehouses for premises destined to international exhibitions of goods and its extension, must present the corresponding application, in accordance with the procedure form 112/LA Authorization and extension for the establishment of temporary fiscal warehouse for premises destined to international exhibitions of goods, contained in Annex 2.

Those who obtain the authorization referred to in the previous paragraph may also introduce goods classified in chapters 50 to 64 of the TIGIE.

It will not be required to prove the return abroad of the goods provided that the unit value of the goods does not exceed the equivalent in national or foreign currency to 50 (fifty) dollars of the United States of America.

Law 121, LIGIE 1, Chapters 50 to 64, Regulation 184, 185, RGCE 1.2.1., 1.2.2., Annex 2

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Authorization of fiscal warehouse for the automotive industry terminal or manufacturing of vehicles of autotransport

4.5.30. For the purposes of articles 121, fraction IV of the Law and 182 of the Regulation, companies of the automotive industry terminal or manufacturing of vehicles of autotransport, interested in obtaining authorization or extension of the authorization for the establishment of fiscal warehouse to subject goods to the process of assembly and manufacturing of vehicles to companies of the automotive industry terminal or manufacturing of vehicles of autotransport, add plants or notify regarding the addition of warehouses, stores, and land, must present their procedure, in accordance with the procedure form 113/LA Authorization and extension for the establishment of fiscal warehouse to subject goods to the process of assembly and manufacturing of vehicles to companies of the automotive industry terminal or manufacturing of vehicles of autotransport, add plants or notify regarding the addition of warehouses, stores, and land, contained in Annex 2.

Law 121, Regulation 182, 183, RGCE 1.2.2., Annex 2

Benefits for the automotive industry terminal or manufacturing of vehicles of autotransport

4.5.31. For the purposes of rule 4.5.30., companies of the automotive industry terminal or manufacturing of vehicles of autotransport that have the authorization referred to in said rule may take advantage of the following benefits:

I. For the purposes of Article 146, fraction I, second paragraph of the Law, for the alienation of imported vehicles, definitively, in the case of first-hand sales, instead of delivering the import customs declaration to the acquirer, they may consign in the fiscal receipt issued for each vehicle, the number and date of the customs declaration, complying with the requirements of article 29-A of the CFF.

The above mentioned in the previous paragraph shall be applicable to the representatives of world brands that commercialize new vehicles in Mexico and/or representatives of said brands that comply with the NOM and that offer guarantees, service, and spare parts to the Mexican user.

II. For the purposes of rule 1.6.15., they may carry out the determination and payment of the IGI for the origin products resulting from the processes of assembly and manufacturing of vehicles, regarding the goods that have been imported under any of the tariff deferral programs, in the customs declaration that supports 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 or through a complementary customs declaration, which must be presented within a term not greater than sixty natural days counted from the date in which the customs declaration supporting the return has been processed.

III. They may assign to fiscal warehouse prototype, test, or market study units, declaring in each customs declaration that is formulated, the key of the corresponding identifier according to appendix 8, contained in Annex 22. The units may remain in national territory under the fiscal warehouse regime for a term not greater than three years, at the end of which they must be destroyed, returned abroad, or imported definitively.

For the purposes of Article 146 of the Law, the holding, transport, or handling of the goods may be supported by a copy of the introduction customs declaration to fiscal warehouse.

Companies of the automotive industry terminal or manufacturing of vehicles of autotransport may transfer the use of the test units introduced to the national territory under the fiscal warehouse regime to companies that carry out the technical, mechanical, and durability functionality tests of the units, provided they celebrate loan contracts with said companies and the units are supported at all times with a copy of the loan contract and the introduction customs declaration to fiscal warehouse.

The prototype, test, or market study units referred to in the first paragraph of this fraction are allowed their exit from the facilities to any part of the national territory, prior to their export or nationalization, for reasons of evaluation, study, tests, or public promotion events, being supported at all times with a copy of the introduction customs declaration to fiscal warehouse.

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For the purposes of articles 106, fraction III, subsection d) of the Law and 157 of the Regulation, companies of the automotive industry terminal or manufacturing of vehicles of autotransport may carry out the temporary importation of prototype test or market study vehicles for up to three years.

When companies of the automotive industry terminal or manufacturing of vehicles of autotransport intend to import the test vehicle definitively to national territory, they must process a customs declaration that supports the virtual return of the test vehicle for its definitive importation, with the corresponding keys according to appendices 2 and 8, contained in Annex 22, applying the rate and exchange rate in force on the date of payment of the definitive import customs declaration, being able to opt for applying the preferential tariff rate established in the agreements or Free Trade Treaties of which the Mexican State is a Party and are in force, provided that a valid document of origin is available.

In this case, the non-tariff regulations and restrictions will be those that govern on the date referred to in Article 56 of the Law, applicable to the vehicle in the state in which it was introduced to national territory.

Companies of the automotive industry terminal or manufacturing of vehicles of autotransport may carry out the destruction of the vehicles referred to in this fraction in accordance with fraction VI of this rule.

In the case of vehicles that have been assembled under the fiscal warehouse regime to be subjected to the process of assembly and manufacturing of vehicles by companies of the automotive industry terminal or manufacturing of vehicles of autotransport, their exit from the facilities to any part of the national territory is allowed, prior to their export or nationalization, for reasons of evaluation, study, tests, or public promotion events, being supported at all times with the CFDI referred to in rules 2.7.7.1.1. and 2.7.7.1.2. of the RMF, noting in its Description of the Node Concepts field, that it is a transfer of automotive prototype, the VIN, year, model, reason, and period of the vehicle's exit; also complying with the conditions for the circulation of the vehicles.

IV. They may process the introduction customs declaration to fiscal warehouse, to support the return of goods that have been extracted from fiscal warehouse for their definitive export, declaring in the customs declaration that is formulated, the key of the corresponding identifier according to appendix 8, contained in Annex 22. When the goods are destroyed, only their entry discharge from the fiscal warehouse must be made with the documentation that proves the destruction.

In the case that these goods remain definitively in the country, companies of the automotive industry terminal or manufacturing of vehicles of autotransport must process the respective customs declaration that supports their extraction for definitive importation, paying the corresponding contributions and complying with the other applicable legal provisions. For their subsequent export, it will be necessary to process the respective customs declaration.

V. To comply with the provisions on origin certification of the goods that they extract from fiscal warehouse for their definitive importation, they may opt to attach to the extraction customs declaration, a list of the certificates of origin or of the origin certifications and, in their case, of the equivalent documents that comply with the requirements indicated in the agreements or Free Trade Treaties of which the Mexican State is a Party and are in force.

The previous paragraph may be applicable for the purposes of Article 138, fraction IV of the Regulation.

Companies must keep the originals of the origin proof documents, which will be available to the competent authorities for any verification.

VI. For the purposes of articles 107 and 108 of the Regulation of the Income Tax Law, companies of the automotive industry terminal or manufacturing of vehicles of autotransport may carry out the destruction of obsolete, damaged, or useless merchandise, provided they comply with the following procedure:

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a) Present notice within the terms established in the reference numerals through the System of notices of destruction and donation of goods that is located in the SAT Portal, capturing the information in the section Goods that are destroyed without offering for donation and complying with the RMF.

In their case, present a free written document, before the corresponding ADACE to their fiscal domicile, in which the annual calendar of the destructions is indicated, which must be presented with fifteen days of anticipation to the date in which the first destruction of the exercise will be carried out.

b) The destructions must be carried out on the day, hour, and place indicated in the notice.

c) The customs authority will draw up the record of facts in which the quantity, weight, or volume of the goods that are destroyed and the description of the destruction process that is carried out will be recorded. In the case that the authority does not present itself on the day, hour, and place indicated in the notice, the company of the automotive industry terminal or manufacturing of vehicles of autotransport, that carries out the destruction, must draw up a record of facts and send a copy of the same, within the fifteen days following that in which it was drawn up to the administration referred to in subsection a) of this fraction.

d) Register in the accounting of the corresponding fiscal exercise, the destruction of the goods and keep said records for the term indicated by the CFF.

e) The material that results from the destruction process to which the goods are subjected, may be imported definitively, for which the corresponding extraction customs declaration must be formulated and the taxes must be paid according to the tariff classification that corresponds to the materials in the state in which they are found at the moment of carrying out the change of regime, using as a base for the determination of the contributions and, in their case, of the compensatory quotas, the transaction value in national territory. If the company opts to return abroad the material that results from the destructions, it must formulate the corresponding return customs declaration. This information will be transmitted to the SAAI once the customs declaration or declaration of extraction of the corresponding goods is generated.

It will not be necessary to record the import customs declarations with which the goods had been introduced to the national territory, in the record of facts that is drawn up nor in the extraction customs declaration for its definitive importation or return that is elaborated.

VII. They may transfer the containers used in the transportation of the goods introduced to the fiscal warehouse regime to a company with IMMEX Program that has the registration in the scheme of certification of companies, in accordance with rule 7.1.4., in the modality of Authorized Economic Operator, provided that the extraction customs declarations from fiscal warehouse for return in the name of the company that transfers the containers and the temporary importation in the name of the company with IMMEX Program that receives them are processed simultaneously, using the customs declaration key that corresponds according to appendix 2, contained in Annex 22.

VIII. Companies of the automotive industry terminal or manufacturing of vehicles of autotransport may assign to the fiscal warehouse regime for a term of six months the racks, pallets, separators, reusable packaging, or empty containers or containing merchandise, according to the following:

a) They may declare as the value of the goods, in the customs declaration, CFDI, equivalent document, or consolidated notice of introduction or extraction of fiscal warehouse, an amount equal to one dollar, for each of the shipments and as the commercial description of the goods a batch of racks, pallets, separators, reusable packaging, or empty containers or containing merchandise, as applicable, without it being necessary to include the number of pieces of said goods.

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b) When the result of the automated selection mechanism is customs recognition, it will consist solely of verifying that it is the merchandise declared in the CFDI petition, equivalent document, or consolidated notice.

The provisions in this subsection may be applicable to companies with the IMMEX or PROSEC Program that are suppliers to companies in the final or manufacturing automotive industry of motor vehicles, or to their subsidiaries or parent companies abroad, provided that such companies register them as such, via electronic transmission to the Digital Counter, for the temporary import of racks, pallets, separators, or empty containers, which are owned by the company in the final or manufacturing automotive industry of motor vehicles or by their subsidiaries or parent companies abroad, as follows:

a) For the registration of suppliers referred to in the previous paragraph, companies in the final or manufacturing automotive industry of motor vehicles must register, via electronic transmission to the Digital Counter, the name or corporate name, the tax ID key (RFC), and fiscal address of each of the suppliers, as well as the corresponding IMMEX or PROSEC Program number, indicating the type of supplier. Similarly, companies in the final or manufacturing automotive industry of motor vehicles must inform, via electronic transmission to the Digital Counter, when the relationship with any of their registered suppliers concludes or ends. For the purposes of this rule, each supplier designated as such for companies in the final or manufacturing automotive industry of motor vehicles must accept or reject such relationship via electronic transmission to the Digital Counter, and if applicable, must also inform when the relationship with the designating party concludes or ends.

b) For temporary import, the supplier must record, through their customs broker, customs agency, customs attorney, or accredited legal representative, in the temporary import petition, the corresponding identifier key in accordance with Appendix 8, contained in Annex 22, and in the event that the result of the automated selection mechanism is customs recognition, this may be carried out in accordance with the first paragraph, subsection b) of this subsection of this rule.

IX. Companies in the final or manufacturing automotive industry of motor vehicles may rectify, only once, the VINs declared in the petitions for introduction or extraction of the fiscal deposit regime, or for definitive import or export, as applicable, within ninety days following the day on which the customs clearance of the vehicles is carried out.

X. Regarding introduction and extraction operations of fiscal deposit, as well as definitive exports, carried out by companies in the final or manufacturing automotive industry of motor vehicles, which have registration in the company certification scheme referred to in Rule 7.1.4., in the Authorized Economic Operator modality, which carry out their operations through a customs broker, customs agency, customs attorney, or accredited legal representative, in accordance with Rule 1.1.7., may print the corresponding copies for the customs office, customs broker, customs agency, customs attorney, or accredited legal representative, and, if applicable, for the carrier, in accordance with what is established in Rule 3.1.18.

XI. Companies in the final or manufacturing automotive industry of motor vehicles that have registration in the company certification scheme referred to in Rule 7.1.4., are not obligated to attach to the import petition the EUR.1 circulation certificate or the document containing the invoice declaration referred to in Rule 3.1., section B, numeral 1 of the Decision Resolution, the TLCAELC Resolution, and the ACC Resolution, provided that the certificate number or authorized exporter number is indicated in the observations field of the corresponding petition, and it does not concern identical or similar merchandise for which a provisional or definitive compensatory duty must be paid.

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XII. Regarding companies in the final or manufacturing automotive industry of motor vehicles, which have registration in the company certification scheme referred to in Rule 7.1.4., in the Authorized Economic Operator modality, that find themselves in the circumstances of Article 151, last paragraph of the Law, the customs authority will only proceed to seize the entirety of the excess, allowing the immediate departure of the means of transport and the rest of the correctly declared merchandise.

XIII. Companies in the final or manufacturing automotive industry of motor vehicles may designate the following merchandise to the fiscal deposit regime:

a) Containers and trailer boxes. b) Machinery, equipment, tools, instruments, molds, and spare parts intended for the production process. c) Equipment and devices for pollution control; for research or training, industrial safety, telecommunications and computing, laboratory, measurement, product testing and quality control; as well as those involved in the handling of materials related and/or linked to the production process. d) Administrative development equipment.

For this purpose, they must process the introduction petition to fiscal deposit and declare the corresponding identifier key, in accordance with Appendix 8, contained in Annex 22.

When opting to extract said merchandise from the fiscal deposit regime for definitive import, for the purposes of determining the Income Tax (ISR), they may consider the customs value declared in the introduction petition, decreasing said value in the proportion that represents the number of days said merchandise has 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 Income Tax Law. When it concerns goods that do not have authorized percentages in the mentioned articles, it will be considered that the number of days in which they are deducted is three thousand six hundred fifty.

XIV. For the purposes of Article 13 of Annex III of the ACC Decision and Rule 3.1.14., regarding companies in the final or manufacturing automotive industry of motor vehicles, which have registration in the company certification scheme referred to in Rule 7.1.4., it will not be necessary to present the documentation that accredits that the merchandise for vehicle assembly and manufacturing, as well as vehicle parts and accessories, that they introduce into national territory to be designated to the customs fiscal deposit regime, remained under the surveillance of the competent customs authority of the country through which the transshipment was effected, provided that there is a valid certificate of origin covering the merchandise and that it is in the original packaging that allows its identification.

XV. For the purposes of Article 116, subsection II, subsection b) of the Law, companies in the final and manufacturing automotive industry of motor vehicles may carry out the temporary export of prototype test vehicles or for market study for a period not exceeding three years, declaring in each petition filed, the corresponding identifier key in accordance with Appendix 8, contained in Annex 22.

XVI. Regarding the introduction of assembly material to the fiscal deposit regime in containers via maritime traffic customs, as well as the export of vehicles, parts, assemblies, components, engines to which products were incorporated that were imported under the fiscal deposit regime or the return of racks and assembly material in the same state, via customs of the northern border of the country, they may present the corresponding petitions before the automated selection mechanism prior to the arrival of the ship to national territory or of the railroad to the northern border of the country, provided that:

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a) The operation is carried out via consolidated petition, with the corresponding keys, in accordance with Appendices 2 and 8, contained in Annex 22; b) The merchandise is transferred from the clearance customs to the warehouse of the company in the final or manufacturing automotive industry of motor vehicles, or from the assembly plant, supplier's address, or warehouse to the clearance customs at the northern border, as applicable, and c) They comply with the Guidelines for the transmission of the electronic notice of import and export issued by the ANAM, which may be consulted on the ANAM Portal.

In the case of the export or return of merchandise, the customs broker, customs agency, customs attorney, or exporter, must transmit to the SAAI for each shipment, the format B12 Electronic Notice of Import and Export, contained in Annex 1, five hours before the railroad arrives at the fiscal or supervised facility at the exit customs, transmitting the data indicated in Rule 1.9.11.

The customs broker, customs agency, or customs attorney, importer or exporter, may rectify the data recorded in the format B12 Electronic Notice of Import and Export, contained in Annex 1, or withdraw from it, the number of times necessary, provided that they do so before the transmission of the arrival notice by the railway transportation company.

The railway transportation company may modify the data referred to in Rule 1.9.11., subsection I, the number of times necessary, in accordance with the Technical Guidelines for the Clearance of Foreign Trade Merchandise by means of Railway Transport, which may be consulted on the ANAM Portal and on the Digital Counter Portal.

XVII. They may transfer material intended for the fiscal deposit regime from one authorized warehouse to another also authorized, by presenting before the automated selection mechanism of the customs offices of their choice, the petitions covering the extraction of the fiscal deposit in the name of the company carrying out the transfer and the introduction to fiscal deposit in the name of the company receiving the merchandise, in accordance with Appendices 2 and 8, contained in Annex 22, respectively, without the physical presentation of the merchandise being required. Operations carried out in accordance with this subsection must be documented and registered in the control systems of each warehouse.

XVIII. For the purposes of Rule 1.5.1., they are not obligated to transmit or provide the format E2 Value Declaration, contained in Annex 1, except upon request of the customs authority, in terms of Article 59, subsection III of the Law.

XIX. They may introduce vehicles, as well as merchandise classified in chapters 50 to 64 of the TIGIE.

Likewise, they may introduce merchandise classified in the tariff fractions and in the 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 and 2710.19.99 91, provided that they are destined for the first filling of the tank of the vehicles manufactured or assembled for subsequent export, or for use in prototype test vehicles or for market study.

XX. They may carry out the import or export of vehicles that are classified in the tariff fractions and in the NICO: 8702.20.99 01, 8703.22.99 00, 8703.23.99 00, 8703.24.99 00, 8704.31.99 01, 8704.31.99 99 and 8704.51.99 00, through a place other than the authorized one, as well as their introduction to the fiscal deposit regime and their extraction for return abroad, provided that they have the authorization referred to in Rule 2.4.1. and observe the procedure established in Rule 2.4.3.

XXI. Regarding companies in the final or manufacturing automotive industry of motor vehicles, which have registration in the company certification scheme referred to in Rule 7.1.4., in the Authorized Economic Operator modality, they may export the vehicles to which a company with the IMMEX Program incorporates special options (parts and

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components) temporarily imported under the auspices of their Program, presenting respectively, before the exit customs, the two petitions, one for the export of the vehicle and another for the return of the merchandise temporarily imported by the company with the IMMEX Program, as follows:

a) The following procedure will be carried out:

1. They will process, through the same customs broker or customs agency, the petition for export of the vehicle and the petition for return of the special options with the corresponding keys, in accordance with Appendices 2 and 8, contained in Annex 22;
2. The tariff fraction and NICO declared in the return petition for the special options, must be the one corresponding in accordance with the final good that is incorporated into the finished vehicle;
3. The company in the final or manufacturing automotive industry of motor vehicles must transmit to the customs authority in the petition for export of the vehicle, the data contained in the document that expresses its value excluding the value corresponding to the special options, in accordance with what is established in Article 36-A, subsection II of the Law;
4. The company with the IMMEX Program must transmit to the customs authority in the petition for return of the special options, the data contained in the document that expresses its value, in accordance with what is established in Article 36-A, subsection II of the Law. Likewise, in the value added field of said petition, it must declare the amount of the import for the services corresponding to the installation and adaptation of the special options incorporated into the finished vehicles that are returned, which must correspond to the value recorded in the fiscal receipt issued for this purpose. On the other hand, the number of the petition with which the operation was carried out must be recorded in the said fiscal receipt, and
5. In the petition for return of the temporarily imported merchandise (special options), the number of the petition corresponding to the export of the vehicle must be declared, in accordance with what is established in Appendix 8, contained in Annex 22, so they will be considered returned until the vehicle is exported.

Each of the companies will be responsible before the customs authority for their respective operations, so the final or manufacturing automotive industry of motor vehicles will be responsible for the vehicle, while the company with the IMMEX Program will be responsible for the special options.

b) For the purposes of this subsection, the company in the final or manufacturing automotive industry of motor vehicles and the company with the IMMEX Program must request before the DGJA and through a common representative, the corresponding authorization, complying with the following requirements, without prejudice to the terms and conditions of said authorization:

1. Describe the special options that will be incorporated in the vehicles in question, indicating the corresponding tariff fraction and NICO.
2. Indicate the process by which the company with the IMMEX Program will incorporate said special options and the place or places where said process will take place. In no case, the place or places may be authorized as a fiscal deposit establishment to undergo the vehicle assembly and manufacturing process for companies in the final or manufacturing automotive industry of motor vehicles.

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3. Accredit that the company with the IMMEX Program that will incorporate the special options is not a related party in terms of the Income Tax Law.
4. Present the legal instruments celebrated between the companies or their parent companies by which the incorporation of the special options in the vehicles has been agreed.

The authorization referred to in this subsection will only be applicable for the export operations of vehicles to which special options have been incorporated that are carried out by the companies indicated in the first paragraph of this subsection. Said authorization will have a validity of two years, which may be extended for an equal period, provided that the companies are up to date in the compliance with the requirements and terms established in this subsection.

The authorization will become void when the authority verifies that the requirements established in this subsection and in the present subsection have ceased to be met, and in that case, the interested party will not be able to request a new authorization in a period of two years.

XXII. They may transfer the vehicles they manufacture or assemble under the fiscal deposit regime to other companies in the final or manufacturing automotive industry of motor vehicles that also have the authorization referred to in Rule 4.5.30., for which they must subject themselves to the following procedure:

a) Transmit to the SAAI and pay in accordance with what is established in Rule 1.6.2., the petitions for introduction and extraction of fiscal deposit on a monthly basis.

The monthly petition may be opened and closed any day of the calendar month, or opened within the last three days of the month in question, to cover the operations corresponding to the immediate following month, using the corresponding key in accordance with Appendix 2, contained in Annex 22. The validation and payment of the petition must be carried out within five days following the closure of the global operations processed during the month. In this case, the exchange rate of the date of closure of the operation must be declared and as the entry date of the merchandise, the date of the last shipment;

b) In this case, the transferring company must incorporate in the complement of Fiscal Legends of the CFDI or note in the equivalent document that it issues for fiscal purposes, the fiscal deposit authorization number of the company receiving the vehicles, without in the transfers and in the presentation of the petition being necessary to make the transmission referred to in Rule 1.9.16.;

c) In the petitions, the corresponding key in accordance with Appendix 8, contained in Annex 22, must be indicated in the identifiers block, noting the fiscal deposit authorization number, as well as the RFC key of the transferring company and of the company receiving the merchandise;

d) When processing the petition covering the extraction of the fiscal deposit for its export, the customs broker, customs agency, customs attorney, or exporter, must transmit the fields of the Descargos block, contained in Annex 22, referring to the number, date, and key of the paid petition covering the introduction to fiscal deposit of the transferred vehicles, and e) Once the petitions have been validated by the SAAI and paid, the automated selection mechanism will be considered activated, so it will not be necessary to present them physically before the customs.

For the purposes of this subsection, the petition of the company receiving the vehicles must first be transmitted, and subsequently, that of the company transferring them, on the same date.

The vehicles subject to the transfer may remain under the fiscal deposit regime for a maximum period of six months, counted from the date on which the transfer was carried out.

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In the event that the terminal or manufacturing automotive industry company to which the vehicles were transferred does not carry out their export or definitive import within the timeframe indicated in this subsection, they may adhere to what is established in Rule 2.5.1.

Companies of the terminal or manufacturing automotive industry of transport vehicles that transfer vehicles under the coverage of this subsection must issue and deliver to each auto parts industry company that has sold them parts and components the Form C3 Certificate of Transfer of Goods contained in Annex 1, during the month in which they receive the corresponding information in accordance with the following paragraph.

Companies of the terminal or manufacturing automotive industry of transport vehicles that receive the vehicles transferred under the coverage of this subsection must provide to the terminal or manufacturing automotive industry companies of transport vehicles that transferred the vehicles to them, the information related to these, additionally relating the VIN and the destination of each vehicle, no later than ten days following the month in which the extraction for export or import was carried out.

XXIII. For the purposes of Rule 1.7.6., companies of the terminal or manufacturing automotive industry of transport vehicles, that have registration in the certification scheme for companies referred to in Rule 7.1.4., in the Authorized Economic Operator modality and that destination goods to the fiscal deposit regime, may use the locks, seals, or stamps that have been placed by the original shipper, provided that the data of the same appear declared in the customs document covering the goods and coincide with the shipping document from the port of origin, which must be declared in the consolidated notice.

XXIV. Immediate registration in the Register of Importers of Specific Sectors, in Sector 16 Automotive, of subsection I of Annex 10, referred to in the second paragraph of Rule 1.3.2., shall proceed, provided that the corresponding application is presented through the SAT Portal, attaching a copy of the official document in which the DGJA granted the authorization or extension of the authorization for the establishment of a fiscal deposit to submit to the process of assembly and manufacturing of vehicles to companies of the terminal or manufacturing automotive industry of transport vehicles, without being necessary to comply with the additional requirements established in the section What requirements must I meet in accordance with the procedure sheet 6/LA Application for increase or decrease of sector(s) in the Register of Importers of Specific Sectors, contained in Annex 2.

XXV. For the purposes of Rule 3.1.38., regarding operations carried out through consolidated entries when, upon making the corresponding shipment, the exporter does not have information regarding the tariff fraction with the NICO, quantity, and unit of measurement of the TIGIE, they may opt to issue the CFDI recording in the corresponding fields of the complement referred to in the second paragraph of the cited rule, the following data:

a) In the TariffFraction field: 8708.29.99 99; where the first eight digits correspond to the tariff fraction and the last two to the NICO. b) In the CustomsQuantity field: 1. c) In the CustomsUnit field: 06 PIECE.

What is stated in Rule 2.1.2. and in Annex 21, subsection III, letter b), will not be applicable to the operations carried out by companies of the terminal or manufacturing automotive industry of transport vehicles.

Law 36, 36-A, 56, 59, 106, 116, 146, 151, ISR Law 34, 35, LIGIE 1, Chapters 50 to 64 and 87, CFF 29-A, 69, 69-B, Resolution of Decision 3.1., ACC Decision Annex III-13, TLCAELC Resolution 3.1., ACC Resolution 3.1., Regulation 42, 138, 157, ISR Law Regulation 107, 108, RGCE 1.1.7., 1.2.1., 1.2.2., 1.3.2., 1.5.1., 1.6.2, 1.6.15., 1.7.6., 1.9.11., 1.9.16., 2.1.2., 2.4.1., 2.4.3., 2.5.1., 3.1.14., 3.1.18., 3.1.38., 3.1.39., 4.5.30., 7.1.4., Annexes 1, 2, 10, 21 and 22, RMF 2.7.7.1.1., 2.7.7.1.2.

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Obligations of terminal automotive industry companies with authorization for fiscal deposit

4.5.32. For the purposes of Articles 121, subsection IV of the Law and 183 of the Regulation, the authorized parties will have the following obligations:

I. Regarding companies that have authorization for a period longer than one year, they must make, within the timeframe established in Article 4o., fifth paragraph of the LFD, the payment of the annual right indicated in Article 40, subsection b) and second paragraph of the cited Law, in relation to Annex 19 Updated Amounts of the LFD of the RMF.

II. Be up to date in the fulfillment of their tax obligations.

III. When the PROSEC is exhibited to obtain the authorization, they must present to the DGJA the information that they have manifested in the annual report of foreign trade operations for PROSEC, attaching a copy of the receipt acknowledgment issued by the Digital Counter, no later than June 15 of each year.

IV. When the registration of a new light motor vehicle manufacturing company is exhibited to obtain the authorization, they must present to the DGJA, a copy of the official document issued by the SE, corresponding to its renewal no later than February 15 of each year.

Law 121, LFD 4, 40, Regulation 182, 183, RGCE 1.1.4., RMF Annex 19

Chapter 4.6. Transit of Goods

Internal and international transit between customs offices, authorized customs sections, and international airports

4.6.1. For the purposes of Articles 125, subsection I and 130, subsection I of the Law, internal or international transit is considered the transfer of goods of foreign origin that are carried out in accordance with the following:

I. From the Ciudad Juárez customs office to the Abraham González International Airport customs section.

II. From the General Mariano Escobedo International Airport customs section to the Monterrey customs office.

III. From the Nogales customs office to the General Ignacio Pesqueira García International Airport customs section.

IV. From the General Rafael Buelna International Airport to the Mazatlán customs office.

V. From the General Manuel Márquez de León International Airport to the Pichilingue customs section.

VI. From the Loreto International Airport to the Pichilingue customs section.

VII. From the Torreón Airport to the Torreón customs office.

VIII. From the Ciudad Hidalgo customs office to the Puerto Chiapas customs section, or vice versa.

IX. From the Progreso customs office to the Lic. Manuel Crescencio Rejón International Airport customs section.

X. From the Tijuana customs office to the Abelardo L. Rodríguez International Airport customs section, or vice versa.

XI. From the General Mariano Escobedo International Airport customs section to the Salinas Victoria B (Interpuerto) customs section, or vice versa.

For the purpose of making the deposit with the customs office or submitting it to any of the customs regimes referred to in Article 90 of the Law, when authorization is held from the aforementioned customs offices, the transits will be carried out under the terms indicated in the corresponding authorization.

Law 90, 125, 130, Agreement determining the territorial jurisdiction of customs offices and customs sections of customs offices 1

Internal transit between customs offices and customs sections of Baja California and Baja California Sur

4.6.2. For the purposes of Articles 125, subsection I and 127 of the Law, internal transit to the importation of goods will proceed when these arrive by sea to the Ensenada customs office or by land to the Tijuana, Tecate, or Mexicali customs offices, for their importation in the La Paz customs office or in the Santa Rosalía or San José del Cabo customs sections or in the Cabo San Lucas customs section or in the Abelardo L. Rodríguez International Airport customs section, or vice versa, provided that the following requirements are met:

I. The customs broker, customs agency, customs representative, or importer must:

a) Comply with Rule 4.6.10. b) Declare in the entry covering the internal transit to importation the identifier key corresponding according to appendix 8, contained in Annex 22. c) Attach to the printout of the internal transit entry to importation, written with their autograph signature, in which they assume joint liability for irregularities that are committed during the transfer of the goods and that are detected with the exercise of the verification powers of the customs authorities or by the non-arrival of the goods, in accordance with Article 129, third paragraph of the Law.

II. The company carrying out the transport of the goods must have:

a) The registration referred to in Rule 4.6.11., first paragraph. b) The CAAT in accordance with Rule 2.4.5.

III. The internal transit must be carried out according to the following fiscal routes:

a) From the Ensenada customs office to the Santa Rosalía customs section. b) From the Ensenada customs office to the La Paz customs office. c) From the Ensenada customs office to the San José del Cabo customs section. d) From the Ensenada customs office to the Cabo San Lucas customs section. e) From the Tijuana customs office to the Abelardo L. Rodríguez International Airport customs section or vice versa. f) From the Tijuana customs office to the Santa Rosalía customs section. g) From the Tijuana customs office to the La Paz customs office. h) From the Tijuana customs office to the San José del Cabo customs section. i) From the Tijuana customs office to the Cabo San Lucas customs section. j) From the Tecate customs office to the Santa Rosalía customs section. k) From the Tecate customs office to the La Paz customs office. l) From the Tecate customs office to the San José del Cabo customs section. m) From the Tecate customs office to the Cabo San Lucas customs section. n) From the Mexicali customs office to the Santa Rosalía customs section. o) From the Mexicali customs office to the La Paz customs office. p) From the Mexicali customs office to the San José del Cabo customs section. q) From the Mexicali customs office to the Cabo San Lucas customs section.

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IV. The internal transit must be carried out within a period of one day. Regarding subsection e) of the previous subsection, the internal transit may be carried out in three days, and regarding subsections n), o), p), and q) of the previous subsection, the period will be four days.

V. For the purposes of this rule, internal transit of the following final consumption goods may be carried out:

a) Garments classified in chapters 61, 62, and 63, as well as those included in heading 6505 of the TIGIE. b) Footwear classified in chapter 64, with the exception of heading 6406 of the TIGIE. c) Household appliances included in chapters 84 and 85, as well as subheading 8417.20 of the TIGIE. d) Toys classified in the tariff fractions and in the NICOs: 9503.00.01 00, 9503.00.02 00, 9503.00.04 00, 9503.00.08 00, 9503.00.10 00, 9503.00.11 00, 9503.00.12 00, 9503.00.15 00, 9503.00.16 00, 9503.00.20 00, 9503.00.22 00, 9503.00.23 01, 9503.00.23 99, 9503.00.26 00, 9503.00.30 00, 9503.00.91 00, 9503.00.93 00, 9503.00.99 01, 9503.00.99 91, 9503.00.99 99, 9504.50.04 01, 9504.50.04 02, 9504.90.99 00, 9505.10.01 00 and 9505.10.99 00. e) The goods referred to in Article 2o., subsection I, subsection c) of the IEPS Law, classified in the tariff fractions and in the NICOs 2402.10.01 00, 2402.20.01 00 and 2402.90.99 00. f) Electronic devices classified in the tariff fractions and in the NICOs: 8504.40.14 00, 8519.89.99 00, 8523.29.91 00, 8523.29.99 01, 8523.29.99 03, 8523.41.01 00, 8523.41.99 00, 8523.49.99 99, 8527.21.01 00, 8527.21.99 00, 8527.91.02 99, 8528.71.99 00, 8528.72.01 00, 8528.72.02 00, 8528.72.03 00, 8528.72.04 00, 8528.72.05 00, 8528.72.06 00 and 8528.72.99 00.

Law 90, 125, 127, 129, IEPS Law 2, LIGIE 1, Chapters 24, 61, 62, 63, 64, 65, 84, 85 and 95, Agreement determining the territorial jurisdiction of customs offices and customs sections of customs offices 1, Regulation 186, RGCE 2.4.5., 4.6.6., 4.6.10., 4.6.11., Annex 22

Internal transit by rail between Guaymas and Nogales

4.6.3. For the purposes of Articles 125 and 127 of the Law, those who promote the internal transit of goods by rail between the Guaymas and Nogales customs offices must observe the following:

I. To carry out internal transit to importation:

a) At the time of border crossing, the customs authority will verify that the railroad cars introduced into national territory coincide with those listed in the exchange list referred to in Rule 4.2.14. b) Declare in the entry covering the internal transit of the goods, the number of packages, value, and description of the goods in accordance with the data contained in the equivalent document, without requiring this to be attached. c) It will not be necessary to declare in the entry the key corresponding to the carrier, nor the corporate name of the railway company. d) Attach to the entry the documents that certify compliance with non-tariff regulations and restrictions applicable to the internal transit regime in accordance with the applicable legal provisions. e) Present the printout of the entry before the automated selection mechanism, both at the entry customs office of the transit and at the customs office where the clearance will take place, for the closure of the same. f) If customs inspection corresponds at the entry customs office, it will be limited to the review of documents and the comparison of the lock or fiscal seal numbers recorded in the entry against those physically held by the railroad cars, containers, trailers, or semi-trailers, except in the case of double-stacking containers.

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g) Upon arrival of the convoy at the clearance customs office, if customs inspection corresponds, it will consist of verifying that the containers, trailers, semi-trailers, and other railroad cars are within the fiscal or supervised precinct and correspond to the entry presented for its conclusion, as well as carrying out the comparison of the locks or fiscal seals. From that moment, it will be understood that the goods are in deposit with the customs office.

II. To carry out internal transit to exportation:

a) Prior to the start of the transit, the concessionaire company of rail transport will present at the clearance customs office the documents indicated in Rule 1.9.11., subsection I, subsection b), and activate the automated selection mechanism, in accordance with Rules 2.4.12. and 3.1.33., as applicable. b) If customs inspection corresponds at the clearance customs office, it will be carried out in terms of Article 43 of the Law, and subsequently the printout of the entry with the export transit notice will be presented. c) The conclusion of the transit will be carried out once the train has left the country, through the presentation of the exchange list, and the automated selection mechanism will be activated with the printout of the entry. In the event that the result is customs inspection, it will be carried out using the images obtained with the use of gamma ray equipment. d) It will not be necessary to declare in the entry the key corresponding to the carrier, nor the corporate name of the railway company.

In all the above cases, prior to carrying out the transfer of goods or merchandise within national territory and in order to certify the legal ownership or possession of the same, in addition to what is mentioned above, the CFDI to which the Carta Porte complement referred to in Rules 2.7.7.1.1. and 2.7.7.1.2. of the RMF is incorporated must be issued.

Law 2, 43, 125, 127, 146, LCE 17-A, 20, RGCE 1.9.11., 2.4.12., 4.2.14., 3.1.33., RMF 2.7.7.1.1., 2.7.7.1.2.

Consolidation for internal transit to exportation

4.6.4. For the purposes of Articles 125, subsections II and III and 127, subsection I and second paragraph of the Law, legal entities that have the authorization referred to in Article 189 of the Regulation may carry out the consolidation of cargo by land of goods whose export or return to foreign countries had been processed by various customs brokers, customs agencies, or customs representatives and exporters, in order to promote internal transit to exportation, provided that the following is met:

I. Internal transit to exportation will be promoted, through a customs broker, customs agency, customs representative, or accredited legal representative, within three days following that in which the goods would have been presented for clearance at the corresponding customs office. In this case, the goods may remain within the fiscal or supervised precinct, while the internal transit regime is processed.

II. When processing the entry covering the internal transit to exportation, the customs broker, customs agency, customs representative, or exporter, must transmit the entry numbers covering the exports or returns to foreign countries in the fields of the Descargos block and declare the identifier key corresponding in accordance with appendix 8, contained in Annex 22.

The exit of the goods from the clearance customs office for their transfer to the exit customs office, will only be permitted with the presentation of the printout of the transit entry referred to in the previous paragraph.

III. The transit notice of the goods to be consolidated in terms of this rule must be declared in the export or return entry, in accordance with appendix 8, contained in Annex 22.

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IV. The transfer of the goods must be carried out only by companies registered in the registry of authorized transport companies in accordance with Rule 4.6.11., first paragraph, prior to the issuance of the CFDI to which the Carta Porte complement referred to in Rules 2.7.7.1.1. and 2.7.7.1.2. of the RMF is incorporated.

V. The goods must be insured in terms of Rule 1.7.6., subsection I.

VI. The transfer periods will be those established in Rule 4.6.17.

If the goods do not arrive at the exit customs office within the indicated period, they will not be considered exported or returned.

Law 125, 127, LCE 17-A, 20, CFF 2, Regulation 42, 189, RGCE 1.7.6., 4.6.11., 4.6.17., Annex 22, RMF 2.7.7.1.1., 2.7.7.1.2.

Presentation of the consolidated notice in internal transit for return of companies with IMMEX Program

4.6.5. For the purposes of Article 125, subsection III of the Law, regarding operations carried out through consolidated entries, in accordance with Articles 37 and 37-A of the Law, the customs broker, customs agency, customs representative, importer, or exporter, who promotes the internal transit of temporarily imported merchandise under an IMMEX Program for its return to foreign countries, must present the consolidated notice in accordance with Rules 2.4.12. and 3.1.32., as applicable, before the automated selection module, at the clearance customs office. For the start and arrival of the transit, the printout of the entry must be presented, both at the starting customs office and at the exit customs office, in both cases the automated selection mechanism must be activated and proceed in terms of its result.

Law 37, 37-A, 108, 125, RGCE 2.4.12., 3.1.32.

Definition of final consumption goods

4.6.6. For the purposes of Article 126 of the Law and 186 of the Regulation, the following are considered final consumption goods:

I. Textiles.

II. Garments.

III. Footwear.

IV. Household appliances.

V. Toys.

VI. The goods referred to in Article 2o., subsection I, subsections c) and d) of the IEPS Law.

VII. Used tires.

VIII. Pesticides, fertilizers, and toxic substances, indicated in the Agreement establishing the goods whose importation and exportation is subject to regulation by the dependencies that make up the Intersecretarial Commission for the Control of the Process and Use of Pesticides, Fertilizers, and Toxic Substances, published in the DOF on December 26, 2020 and its subsequent modifications, or in any other legal instrument that applies in place of this.

IX. Electronic devices.

Law 126, IEPS Law 2o, Regulation 186, Agreement establishing the goods whose importation and exportation is subject to regulation by the dependencies that make up the Intersecretarial Commission for the Control of the Process and Use of Pesticides, Fertilizers, and Toxic Substances

Procedure for internal transit by rail

4.6.7. For the purposes of Article 127 of the Law, regarding internal transits to importation and exportation of goods transported by rail in containers, trailers, and semi-trailers, the following will apply:

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I. Regarding internal transit to importation: a) The customs broker, customs agency, or importer shall prepare the declaration and its printout, recording the number of packages and the commercial description, quantity, and value of the goods as declared in the bill of lading, or in accordance with the information in the equivalent document covering them or the value declared for the purposes of the transport insurance contract for the goods. b) In the event that, at the customs of origin of the transit, the automated selection mechanism determines customs inspection, this shall consist of checking the tax seals and the numbers of containers, trailers, semi-trailers, or railroad cars, indicated in the declaration, against those physically held by the means of transport, and the information shall be sent to the arrival customs so that the corresponding inspection is carried out there. In the case of transits in double-stacking containers, whose result is customs inspection, the customs of origin shall send the information to the arrival customs so that it is carried out there. c) The customs of origin of the transit may carry out inspections of goods in transport, only in cases where the automated selection mechanism determines free clearance and risks have been detected in matters of health, animal or plant health, environment, national security; in other cases, the customs of origin shall allow the vehicle to begin its journey. d) The concessionaire company of rail transport or the supervised facility that receives the goods shall present the printout of the declaration covering the transit of the goods to the arrival customs within twenty-four hours following the arrival of the goods, or, failing that, on the next business day. In the event that the concessionaire company does not present the printout of the declaration in accordance with the preceding paragraph, the customs broker, customs agency, or importer who initiated the transit may deliver to the customs an additional copy intended for the carrier or a simple printout of the declaration, which bears the barcode, even if it does not contain the certification of the automated selection mechanism nor the autograph signature of the customs broker, customs agency, or its representative. Regarding direct routes of three hundred kilometers or less, or when more than one railway company is involved in the transfer, the transport company responsible for presenting the declarations for their conclusion may opt to send via fax the declarations covering the transit of the goods. e) In the event that, at the customs of origin, the automated selection mechanism had determined free clearance, the arrival customs shall receive the printouts of the declarations covering the transit of the goods and shall proceed to their conclusion, provided that the means of transport has arrived at the customs and the physical presence of the goods in the supervised or supervised facility is verified. f) In the event that, at the customs of origin, the automated selection mechanism determines customs inspection, the arrival customs shall receive the printouts of the declarations covering the transit of the goods and shall proceed to their conclusion, verifying the physical presence of the container, trailer, or semi-trailer, in the supervised or supervised facility; checking the locks and the numbers of the container, trailer, semi-trailer, or railroad car; carrying out the physical inspection of the goods, as well as the documentary review of the declaration and the accompanying documents. g) In the event that the quantity or description of the goods in the declaration does not match those being transported, the declaration shall be rectified in accordance with Rule 4.6.13.

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II. Regarding internal transit to exportation: a) At the customs of origin of the transit, the declaration covering the export or return of the goods, or the consolidated notice, in the case of consolidated declarations in accordance with Articles 37 and 37-A of the Law, shall be formulated, declaring the key in accordance with Appendices 2 and 8, contained in Annex 22, making the payment of the corresponding contributions and complying with the non-tariff regulations and restrictions applicable to the export regime. At the time of presenting the declaration to the automated selection mechanism, in accordance with Rules 2.4.12. and 3.1.33., as applicable, the goods must be physically located in the supervised or supervised facility, unless they are operations for which Home Delivery Clearance applies. For the transit, the printout of Model M1.1. Declaration or Model M1.6. Format of Consolidated Notice, contained in Annex 1, shall be presented both at the customs of origin and at the exit customs, in both cases. b) The transit of the goods shall be covered by the export or return declaration containing the key of the identifier of Notice of internal transit to exportation, which is part of Appendix 8, contained in Annex 22, or with the consolidated notice, in the case of consolidated declarations in accordance with Articles 37 and 37-A of the Law. c) The declaration or consolidated notice referred to in the preceding subsection shall be presented to the destination customs by the concessionaire company of rail transport, by customs brokers, customs agency, exporter, or by the transport company responsible for presenting the declarations for their closure, in accordance with the first paragraph of subsection I, subsection d) of this Rule. d) The destination customs shall receive the declarations or consolidated notices referred to in subsection b) of this subsection and shall proceed to the conclusion of the transit, provided that the means of transport has arrived at the customs and the review of the goods is carried out with the exchange list and, where applicable, with gamma ray images.

III. Railway companies shall comply with the following: a) Indicate the address for hearing and receiving notifications, as well as the name of the person authorized for such effect, within the jurisdiction of the customs of origin; otherwise, such notification shall be understood with the railroad driver himself. b) The concessionaire company of rail transport shall respect the order of the railroad cars in the exchange list when entering the train into the country.

In all the above cases, prior to carrying out the transfer of goods within national territory and in order to prove legal possession thereof, in addition to the aforementioned, the CFDI to which the Carta Porte complement referred to in Rules 2.7.7.1.1., 2.7.7.1.2., 2.7.7.2.6. and 2.7.7.2.7. of the RMF shall be issued, as applicable.

Law 2nd, 37, 37-A, 125, 127, 146, Regulation 187, RGCE 1.2.1., 2.4.12., 3.1.33., 4.6.13., Annexes 1 and 22, RMF 2.7.7.1.1., 2.7.7.1.2., 2.7.7.2.6., 2.7.7.2.7.

Transmission of documentation by railway transport concessionaire companies that carry out the transfer of goods destined for the transit regime

4.6.8. For the purposes of Articles 6th, 20, subsection VII, 125, 127, 129, penultimate and last paragraphs, 130, 131 and 133 of the Law and 33 of the Regulation, railway transport concessionaire companies that carry out the transfer of goods destined for the internal and international transit regime shall provide the customs authority, through the Digital Window, the following electronic documents:

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I. Document in which they transmit the information of the goods to be transported, as well as the means by which they transport them, with the following data: a) Carrier key. b) Type of operation: import or export. c) Customs of origin of transit, total quantity and gross weight of the goods indicated in the transport document. d) Number of transport document. e) Quantity, description, gross weight, identification numbers and brand, when these exist, for each of the goods they transport. f) Data of the railway equipment: initials, number and type, as well as the numbers of seals, precints or locks when placed by the railway transport concessionaire company. g) Key of the supervised facility where the goods are located at the start of the transit. h) When the transit begins at a maritime customs, the number of the transport document with which the goods arrived in national territory shall be declared.

II. The exchange list that shall be transmitted both to the customs of origin and to the destination customs, with the following data: a) Carrier key. b) Country of origin. c) Train identification number. d) Entry/exit place. e) Estimated date and time of arrival. f) Data of the railway equipment: initials, number and type. g) Number of document transmitted in accordance with subsection I of this Rule. h) The fiscal folio of the CFDI with the 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 the subjects referred to in Rule 2.7.7.1.5. of the same resolution.

For the purposes of this Rule, the customs broker, customs agency, or customs attorney shall carry out the electronic presentation of the declaration, in accordance with Rule 3.1.22.

The information of the electronic documents referred to in this Rule shall be transmitted in accordance with the guidelines established for such effect by the SAT, which shall be made known on the ANAM Portal.

Law 6th, 20, 37, 37-A, 125, 127, 129, 130, 131, 133, Regulation 33, RGCE 3.1.22., 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.

Electronic transmission to the Digital Window, by railway transport concessionaire companies

4.6.9. For the purposes of Articles 6th, 20, subsection VII, 129, third paragraph, 131, second paragraph of the Law and 33 of the Regulation, railway transport concessionaire companies that carry out internal and international transit operations by rail transport shall carry out the electronic transmission of information to the Digital Window, to the extent that the computer systems are enabled in each customs in the country, which shall be made known on the SAT Portal. Once it can be carried out, compliance with what is established in Rule 4.6.8. shall be required.

Likewise, customs brokers, customs agencies, or customs attorneys shall carry out the electronic presentation of the declaration in accordance with Rule 3.1.22., to the extent that the computer systems are enabled in each customs in the country, which the SAT will make known through the SAT Portal.

Law 6th., 20, 129, 131, Regulation 33, RGCE 3.1.22., 4.6.8.

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Procedure for internal transit to importation and use of Declaration Part II

4.6.10. For the purposes of Article 127, subsection II of the Law, customs brokers, customs agencies, customs attorneys, or importers who promote the internal transit regime to importation shall:

I. Provisionally determine the contributions, applying the maximum rate indicated in the TIGIE, and that corresponding to the other contributions that are incurred, as well as compensatory duties, in accordance with Article 127, subsection II, subsection b) of the Law.

II. Present the printout of the declaration covering the internal transit of the goods before the module of the automated selection mechanism, both at the entry customs, at the start of the transit, and at the customs where the clearance will be carried out.

III. Formulate a declaration covering the internal transit of the goods for each vehicle, unless it concerns the following cases: a) Operations of goods transported by rail. b) Disassembled or unassembled machines, complete production lines, or disassembled prefabricated constructions. c) Live animals. d) Bulk goods of the same species. e) Metal sheets or wire in rolls. f) Operations carried out by the automotive terminal industry and/or manufacturing of road vehicles, provided that it concerns assembly material.

In the cases referred to in the preceding subsections, the goods may be covered, even if imported in several vehicles, with a single declaration. When the first vehicle is presented to the automated selection module, the declaration with Part II. Partial Shipment of Goods corresponding to that vehicle shall be presented; when the other vehicles are presented, the Part II corresponding to the vehicle in question shall be presented.

To cover the transport of the goods from their entry into national territory until their arrival at the clearance or exit customs, it will be necessary to accompany the shipment with Model M1.2. Import Declaration. Part II. Partial Shipment of Goods, contained in Annex 1 that corresponds to it, 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.

IV. For the purposes of this Rule and Article 127 of the Law, regarding internal transits to importation transported by rail, the documents that prove compliance with non-tariff regulations and restrictions shall be attached to the corresponding declaration, it not being necessary that they be attached to the declaration covering the transit of the goods.

Law 52, 125, 127, LCE 17-A, 20, LIGIE 1, RMF 2.7.7.1.1., 2.7.7.1.2.

Registration of freight transport companies in transit and consolidation of cargo via land

4.6.11. For the purposes of Articles 127, subsection II, subsection e), 129, second paragraph, 131, subsection III and 133, subsection II of the Law and 189 of the Regulation, the DGMEIA may grant the registration of transport companies to carry out the transit of goods and, where applicable, to provide cargo consolidation services via land, under the internal transit customs regime, in accordance with the procedure sheet 114/LA Application for the registration of freight transport companies in transit and to provide cargo consolidation services via land, contained in Annex 2.

The registration referred to in this Rule shall become void when the requirements established for its granting are no longer met, unregistered vehicles are used, or when the holder requests it by free writing, before the DGJA.

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For the purposes of the preceding paragraph, when the customs authority detects that the requirements established for its granting have ceased to be met or the use of unregistered vehicles before the DGMEIA, it shall issue a declaration of extinction of rights, which it shall notify to the interested party, who shall have a period of ten days counted from the day following that in which the notification of the declaration takes effect, to present the evidence and arguments that suit their right. When the interested party presents documentary evidence that disproves the grounds on which the declaration was issued, the customs authority shall immediately leave it without effect. When the interested party does not present the evidence or these do not disprove the grounds on which the declaration was issued, the customs authority shall issue a resolution that definitively considers the declaration of extinction of rights, within a period that shall not exceed four months counted from the day in which the period for the presentation of evidence and arguments concludes. After the four-month period has elapsed without the resolution being notified, the interested party may consider that the customs authority determined the extinction of rights and may file the means of defense at any time after said period, or wait for the resolution to be issued.

When the holder requests to leave without effect the registration referred to in this Rule, they must finish the unfinished operations, as their request shall take effect from the day following that in which the letter of renunciation is presented and they cannot accept new orders.

The immediate suspension of the registration shall apply when the taxpayer is suspended in the RFC.

For the purposes of Article 144-B of the Law, the DGJA shall notify the registered person of the start of the cancellation procedure, granting them a period of ten days counted from the date on which the notification takes effect, to offer the evidence and arguments that suit their right. After said period has elapsed without the taxpayer offering evidence and arguments or these being inadmissible, the DGJA shall notify the resolution in which the corresponding cancellation is determined. What is stated in this paragraph shall not be applicable when the cause for cancellation had been known during the exercise of the verification powers contained in Article 42, subsections II and III of the CFF.

Persons who obtain their registration to provide cargo consolidation services via land in accordance with this Rule may carry out internal transit, through said procedure, of final consumption goods referred to in Rule 4.6.6.

Railway transport concessionaire companies shall not be obliged to obtain the registration referred to in this Rule.

Law 127, 129, 130, 131, 133, 144-B, CFF 18, 18-A, 42, Regulation 189, RGCE 1.2.2., 4.6.6., Annex 2

Internal transits in border strip or region

4.6.12. For the purposes of Article 191 of the Regulation, legal entities interested in carrying out the transfer of goods from a locality located in a border strip or region to another and who for such effect need to transit through part of the rest of the national territory, shall subject the goods to the internal transit regime, issue the CFDI to which the Carta Porte complement referred to in Rules 2.7.7.1.1. and 2.7.7.1.2. of the RMF is incorporated, and comply with the following:

I. When the goods are presented to the destination customs, customs personnel shall remove the tax locks or precints from the means of transport and verify that the presented goods correspond to those declared at the origin customs.

II. Internal transits may be carried out by air in accordance with the first paragraph of this Rule, provided that in case of making any stop, no loading and unloading maneuvers of the goods are carried out and compliance is met, in addition to what is established by the provisions relative to internal transit applicable to it, with the identification of the packages from the origin customs, without for such effect having to place the tax locks or precints on the means of transport, the official gummed label for internal transit control by air being adhered to said packages. What is stated by this paragraph shall also be applicable to final consumption goods.

The goods referred to in this Rule shall arrive at the destination customs within the maximum transfer periods established in Annex 15.

Regulation 191, RGCE 1.2.1., 4.6.6., Annex 15, RMF 2.7.7.1.1., 2.7.7.1.2.

314 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 Rectification of the transit declaration 4.6.13. For the purposes of Articles 89 of the Law and 137 of the Regulations, when it concerns internal transit to importation carried out by rail with double-stacking containers, the transit declaration may be rectified at the origin customs office solely to increase the number of packages indicated, as well as the data relating to the description of the declared goods, provided that the customs authority has not detected any irregularity during the customs inspection and until it concludes or when it is exercising its verification powers, regarding the goods in transit. The rectified data must coincide with the data declared in the declaration with which the goods are cleared at the destination customs office; therefore, the printout of the declaration with which the transit of the goods was originally covered and the printout of the rectified declaration must be attached. In this case, no rectification shall be made to the importation declaration with which the goods were cleared. Law 89, 125, Regulations 137 Consolidation and deconsolidation in railway transport 4.6.14. For the purposes of Article 42 of the Regulations, companies that provide cargo consolidation services by rail under the internal transit customs regime, to carry out consolidated transits, must comply with the following procedure: I. Process in the name of the cargo consolidation company the declaration that covers the internal transit of the goods for the total number of packages per container, trailer, or semi-trailer, attaching a cargo manifest in which the name, address, description, quantity, and value of the goods of each of the consignees are declared. II. Present before the automated selection mechanism the printouts of the declarations that cover the internal transit to importation or to exportation at the entry customs office or at the destination customs office, as applicable. In the case of cargo consolidation for internal transit to exportation, cargo consolidation companies must consolidate the goods within the supervised facility. Once the printout of the transit declaration to exportation has been presented before the automated selection mechanism, when customs inspection is required, this must be carried out in the supervised facility. III. Regarding internal transit to importation, the presentation of the declarations at the destination customs office must observe what is provided in rule 4.6.8. Regarding internal transit to exportation, the presentation of the declarations at the exit customs office must observe what is provided in rule 4.6.8. IV. Carry out the deconsolidation in the supervised facility, delivering the document that covers the goods of each of the different consignees. Law 126, Regulations 42, RGCE 4.6.8. Procedure for companies that have registration in the company certification scheme, in the Authorized Economic Operator modality, that carry out internal transits 4.6.15. For the purposes of Articles 125 and 127 of the Law and rule 7.3.3., fraction XX, companies that have registration in the company certification scheme, in the Authorized Economic Operator modality that carry out internal transits to importation or exportation, are subject to the following: I. For internal transit to importation: a) The importer, customs broker, or customs agency must prepare the internal transit declaration, declaring the number of packages, value, and description of the goods, in accordance with the data contained in the equivalent document, without requiring the transmission or attachment of information in accordance with Article 59-A of the Law.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 315 b) The printout of model M1.5. Simplified Declaration Form, contained in Annex 1, must be presented in the automated selection module of the entry customs office to initiate the internal transit; the customs office must verify that the container and lock numbers indicated in said printout coincide with those physically held by the means of transport. c) Upon arrival at the customs office responsible for clearance for importation, the printout of model M1.5. Simplified Declaration Form, contained in Annex 1, must be presented before the automated selection mechanism for its activation and conclusion of the transit; when customs inspection is required, this must be carried out using the technological and non-intrusive means available to the aforementioned customs office, which must verify that the container and lock numbers indicated in the document coincide with those physically held by the means of transport. For the purposes of this fraction, regarding goods in internal transit to importation, transported in their own means of transport, in addition to the CFDI with Carta Porte complement referred to in rules 2.7.7.1.1. and 2.7.7.1.2. of the RMF, the documents that certify compliance with non-tariff regulations and restrictions must be attached to the corresponding declaration, it not being necessary to attach them to the internal transit declaration. II. For internal transit to exportation: a) At the destination customs office, the export declaration or consolidated notice that covers the exportation or return of the goods must be formulated, declaring the corresponding key in accordance with appendix 2, contained in Annex 22; likewise, the key of the identifier corresponding to the Notice of internal transit to exportation, which is part of appendix 8, contained in Annex 22, must be declared, making the payment of the corresponding contributions and complying with the non-tariff regulations and restrictions applicable to the exportation regime. b) The goods, along with the printout of model M1.5. Simplified Declaration Form or model M1.6. Consolidated Notice Format, contained in Annex 1, must be presented before the automated selection mechanism for its activation; when the result of the mechanism determines free customs clearance, the customs office will immediately initiate the transit. When customs inspection is required, this must be carried out in accordance with Article 43 of the Law, and once concluded, the customs document in question must be presented to initiate the transit of goods. c) Upon arrival at the exit customs office, the printout of model M1.5. Simplified Declaration Form or model M1.6. Consolidated Notice Format, contained in Annex 1, must be presented before the automated selection mechanism for the conclusion of the transit, and the customs office must verify that the container and lock numbers indicated in the document coincide with those physically held by the means of transport. Law 2nd, 43, 59-A, 125, 127, RGCE 1.2.1., 7.3.3., Annexes 1 and 22, RMF 2.7.7.1.1., 2.7.7.1.2. Procedure for customs brokers or customs agencies to initiate or arrive at internal transits at customs offices where they are not attached or authorized 4.6.16. For the purposes of Article 161, last paragraph of the Law, customs brokers or customs agencies may act at customs offices where they are not attached or authorized, solely to effect the initiation or clearance, as applicable, of the internal transit they have promoted, in accordance with the following procedure: I. The customs broker or customs agency that promotes the internal transit must notify the entry or destination customs office, in accordance with procedure form 115/LA Notice to act at customs offices where customs brokers or customs agencies are not attached or authorized, solely to effect the initiation or arrival of the internal transit, contained in Annex 2.

316 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 II. The customs office before which the notice is presented must review and verify that the applicant customs broker or customs agency is active. III. Once the above is fulfilled, the customs office will register the patent of the customs broker or customs agency in the SEA, so that the latter can process the entry or clearance of internal transits. IV. Issue the CFDI with Carta Porte complement referred to in rules 2.7.7.1.1. and 2.7.7.1.2. of the RMF, in order to be able to certify the legal possession of the goods during their transfer within national territory. The notice referred to in this rule must be presented annually; otherwise, it will become void, and the customs broker or customs agency will not be able to apply the facility contained in this rule. When the customs broker or customs agency requires making any modification to the notice referred to in this rule, they must comply with what is established in fraction I of the same. In this case, the customs office will review and register the corresponding changes in the SEA. Law 161, RGCE 1.2.2., 2.3.10., Annex 2, RMF 2.7.7.1.1., 2.7.7.1.2. Maximum timeframes for internal transit (Annex 15) 4.6.17. For the purposes of Article 128, first paragraph of the Law, the internal transit of goods must be carried out within the maximum transfer timeframes established in Annex 15. Regarding internal transit to exportation or internal transit for the return abroad of goods temporarily imported under an IMMEX Program, double the timeframe indicated in the cited Annex may be applied. The goods may arrive late only once, in terms of Article 128, third paragraph of the Law and 188 of the Regulations. The provisions of this rule will not be applicable to the internal transit of goods carried out by rail, in which case the maximum transfer timeframe will be fifteen calendar days. Law 128, Regulations 188, RGCE Annex 15 Guidelines for registered transport companies 4.6.18. For the purposes of Articles 129, penultimate paragraph of the Law and 189 of the Regulations, companies that have the registration referred to in rule 4.6.11. must comply with the following: I. Notify the DGMEIA of changes in the information provided for obtaining the registration, complying with the formalities established in rule 4.6.11. II. Integrate and maintain updated an automated daily register of service users, which contains the name, corporate name or trade name, RFC key, and tax address. Regarding companies authorized to provide cargo consolidation services, it will be understood that the service user is the one who directly contracts the provision of services with the company. III. Integrate a file for each service user, in which a copy of the tax identification card, proof of address, copy of official identification, and proof of address of the legal representative are attached. In no case will the authorized company provide the service to those who have carried out any transit of goods that has not concluded in terms of the Law, for which the corresponding tax credits have not been paid, or when the name, corporate name or trade name of the user or their tax address is false, non-existent, or cannot be located. Law 129, Regulations 189, RGCE 4.6.11.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 317 Permitted international transits (Annex 17) 4.6.19. For the purposes of Article 131, second paragraph of the Law and rule 4.6.21., international transit through national territory will be permitted for the goods indicated in Annex 17, fractions I, II, III, IV, V, VIII, and IX, when their transfer is carried out in trailers, semi-trailers, or containers transported by rail, whether double or single stacking, provided that the following is complied with: I. The customs broker, customs agency, or customs attorney, the legal or natural person must prepare a declaration per trailer, semi-trailer, or container, which must carry locks that secure its doors. For the purposes of this fraction, the information on the value of the goods may be declared as indicated in the bill of lading, equivalent document covering them, or the value declared for the purposes of the transport insurance contract of the goods in the declaration, except regarding operations processed in accordance with rule 3.2.7., in which the T9 key of appendix 2, contained in Annex 22, is declared. II. The international transit must be carried out between the following customs offices: a) Lázaro Cárdenas and Nuevo Laredo. b) Lázaro Cárdenas and Matamoros. c) Lázaro Cárdenas and Veracruz. d) Lázaro Cárdenas and Tampico. e) Lázaro Cárdenas and Altamira. f) Nuevo Laredo and Veracruz. g) Nuevo Laredo and Tampico. h) Nuevo Laredo and Altamira. i) Matamoros and Veracruz. j) Matamoros and Tampico. k) Matamoros and Altamira. III. Regarding Annex 17, fractions IV and V, the corresponding authorization or ecological guide must be held for the movement of goods through national territory. Law 2, 130, 131, 132, RGCE 3.2.7., 4.6.21., Annexes 17 and 22 Obligations in international transits (Annex 16) 4.6.20. For the purposes of Article 131, fraction III of the Law, the customs clearance of goods in international transit that begin at the northern border and end at the southern border of the country and vice versa, must be carried out by the customs offices and fiscal routes authorized in Annex 16, for which the customs broker, customs agency, as well as the natural or legal person, are subject to the following: I. Present the printout of the declaration that covers the international transit of the goods before the credit institution authorized for the collection of foreign trade contributions, when there are contributions to pay in accordance with what is established in rule 1.6.2. and activate the automated selection mechanism in accordance with rule 4.6.10., fraction II, both at the entry customs office and at the exit customs office, where the transit will be closed. II. Present for clearance procedures, before the customs offices established in Annex 16, the goods for which the international transit begins at the northern border and concludes at the southern border of the country or vice versa. To this effect, the transit through national territory must be carried out through the fiscal routes established in the aforementioned annex, within a maximum timeframe of ten days for transfer and arrival.

318 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 In other cases, except regarding international transit carried out by transmigrants in accordance with rule 3.2.7., the international transit of goods may be initiated and concluded at any customs office, and its transfer must be carried out within the maximum timeframes established in Annex 15, unless it concerns operations carried out by rail, in which case the timeframe will be fifteen calendar days. III. The following information must be provided: a) The declaration must determine the IGI in accordance with rule 4.6.10. b) If the responsible party for the international transit is the transporter, in accordance with Article 133, fraction II of the Law, the customs broker, customs agency, or the natural or legal person will write on the back of the printout of the declaration the following legend: _____ (name of the legal representative of the transport company) _____, on behalf of ____ (write the name or corporate name of the transporter) ___, as I prove with ___________ (write the data of the notarial power by which I prove my personality) _____, and which has the authority to carry out this type of acts, with registration number ____ (write the registration number before the customs office) ____ before this customs office. Through this channel, my represented party accepts joint and several liability for the tax credits that arise from the irregularities and infractions referred to in Article 133 of the Customs Law, and the liability that corresponds in accordance with the cited Law, in relation to the goods manifested in this declaration. At the foot of the aforementioned legend, the signature of the legal representative of the transporter must appear. The goods may arrive late only once, in terms of Article 132, third paragraph of the Law and 188 of the Regulations. Law 43, 53, 130, 131, 132, 133, Regulations 188, 189, RGCE 1.6.2., 3.2.7., 4.6.10., Annexes 15 and 16 International transit not permitted (Annex 17) 4.6.21. For the purposes of Article 131, last paragraph of the Law, international transit through national territory will not be permitted regarding the goods indicated in Annex 17. Law 130, 131, RGCE Annex 17 International transit of natural gas by pipelines 4.6.22. For the purposes of Articles 131, last paragraph of the Law and 39 of the Regulations, companies that have the authorization referred to in rule 2.4.4., and with a permit issued by the Energy Regulatory Commission to transport natural gas, may carry out the international transit of said goods during the validity of said permit, for which the corresponding declaration must be processed in accordance with appendix 2, contained in Annex 22, no later than the sixth day of the following calendar month from that in question, in terms of Article 84 of the Law. For the purposes of the preceding paragraph and rule 4.6.20., the international transit must be carried out using the transport route established through the gas pipeline indicated in the authorization issued by the DGJA, identifying the characteristics and location of the meters to be used at the point of entry and exit of national territory. In these cases, it will not be necessary for the company in charge of the conveyance of natural gas to obtain the registration of a transport company of goods in transit referred to in rule 4.6.11. Law 84, 130, 131, Regulations 39, RGCE 2.4.4., 4.6.11., 4.6.20., Annex 22 Transits from Ensenada or Guaymas to the USA (Annex 11) 4.6.23. For the purposes of the Coordination Agreement for the Development of Multimodal Corridors to Increase the Competitiveness of the National Economy through the Facilitation and Development of Logistics Chains in National Territory and the Creation of the Interinstitutional Facilitation Committee, signed on June 15, 2004, and Article 131, fraction III of the Law, the international transit of goods will be through the authorized fiscal routes established in Annex 11, in accordance with the following:

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 319 I. The international transit of goods by land may be promoted between the customs offices indicated below: a) Ensenada Customs Office and Tijuana Customs Office. b) Ensenada Customs Office and Tecate Customs Office. c) Ensenada Customs Office and Mexicali Customs Office. d) Guaymas Customs Office and Nogales Customs Office. II. Those who promote the international transits referred to in this rule must observe the following: a) The transit must be carried out within the timeframes and in accordance with the transfer routes of the goods established in Annex 11. b) Process the declaration with the corresponding keys, in accordance with appendices 2 and 8, contained in Annex 22, providing the following data:

1. Provisional determination of the contributions, applying the maximum rate indicated in the TIGIE, and that which corresponds regarding the other contributions that are incurred, as well as the compensatory quotas, in accordance with Article 131, fraction II of the Law.
2. The customs value of the goods. c) The transport company must have the registration to carry out the transit of goods, in accordance with rule 4.6.11. d) The customs broker, customs agency, or natural or legal person will present the printout of the declaration that covers the international transit of the goods before the credit institution authorized for the collection of foreign trade contributions, when there are contributions to pay in accordance with what is established in rule 1.6.2., and will activate the automated selection mechanism both at the entry customs office and at the exit customs office. e) The printout of the declaration and the goods subject to the transit will be presented by the transporter for conclusion at the transit arrival module of the exit customs office. If customs inspection is required at the entry or exit customs office of the transit, it will be limited to the review of the documents and the verification of the lock or fiscal seal numbers indicated in the declaration against those physically held by the means of transport. For the purposes of Article 131, last paragraph of the Law and rule 4.6.20., the goods indicated in Annex 17, fractions I, VIII, and IX, may be transferred in international transit under the coverage of this rule. Law 130, 131, LIGIE 1, Coordination Agreement for the Development of Multimodal Corridors, RGCE 1.6.2., 4.6.11., 4.6.20., 4.6.21., Annexes 11, 17, and 22 Transits in multimodal corridors 4.6.24. For the purposes of the Coordination Agreement for the Development of Multimodal Corridors, signed on June 15, 2004, and Article 131 of the Law, the following will apply: I. International transit by rail may be promoted between the customs offices indicated below: a) Lázaro Cárdenas Customs Office and Nuevo Laredo Customs Office. b) Manzanillo Customs Office and Ciudad Juárez Customs Office. c) Manzanillo Customs Office and Nuevo Laredo Customs Office. d) Manzanillo Customs Office and Piedras Negras Customs Office. e) Coatzacoalcos Customs Office and Salina Cruz Customs Office. f) Mazatlán Customs Office and Ciudad Juárez Customs Office.

320 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 g) Customs of Mazatlán and Customs of Mexicali. h) Customs of Mazatlán and Customs of Nogales. i) Customs of Mazatlán and Customs of Ojinaga. j) Customs of Mexicali and Customs of Guaymas. II. Those who promote international transits must observe the following: a) Process the declaration with the corresponding keys, in accordance with appendices 2 and 8, contained in Annex 22, providing the following data:

1. Provisional determination of contributions, applying the maximum rate indicated in the TIGIE, and that corresponding to other contributions that arise, as well as compensatory quotas, in accordance with Article 131, fraction II of the Law.
2. Commercial value of the goods. b) The customs broker, customs agency, or customs representative, the natural or legal person, must present to the automated selection mechanism the printout of the declaration covering the transit of the goods, both at the entry customs office and at the exit customs office. c) If customs inspection corresponds at the entry customs office, it will be limited to comparing the numbers of locks or fiscal seals recorded in the declaration against those physically held by the containers, trailers, or semi-trailers. In the case of customs offices equipped with gamma ray inspection, the customs inspection may be carried out using the images obtained with the use of gamma ray equipment. d) The transport of the goods must be carried out within a maximum period of fifteen calendar days. e) The railway company must present the printout of the declaration to the official designated by the head of the arrival customs office, to close the transit. In the event that the railway company does not present the printout of the declaration in accordance with the preceding paragraph, the customs broker, customs agency, natural or legal person who initiated the transit may deliver an additional copy intended solely for the carrier for the purpose that the customs office proceeds to conclude the transit in the system, provided that it is verified that the goods arrived at the exit customs office and left national territory. f) The conclusion of the transit will be carried out once the goods have left the country, and when the result of activating the automated selection mechanism is customs inspection, the same will be carried out using the images obtained with the use of gamma ray equipment. For the purposes of Article 131, last paragraph of the Law and Rule 4.6.21., the goods indicated in Annex 17, fractions I and VIII, may be transported in international transit under the coverage of this rule. Law 129, 130, 131, 132, 133, LIGIE 1, Agreement for Concertation for the Development of Multimodal Corridors, RGCE 4.6.21., Annexes 17 and 22

International Transit Veracruz-Mexico City for airline commissariat goods

4.6.25. For the purposes of Articles 130, fraction I of the Law and 97 of the Regulations, companies authorized to provide the international air transport service for persons and goods may carry out the international transit of commissariat goods, coming from abroad, indispensable for satisfying basic needs in air traffic when they arrive by sea to the Customs of Veracruz to be sent to the Customs of the Mexico City International Airport, in accordance with the following:

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 321 I. It will be carried out observing the following procedure: a) The interested party of notice, through a free-form letter, to the Customs of Veracruz, prior to the arrival of the goods, in which they indicate the description and quantity of goods that will be the subject of international transit. b) The customs broker, customs agency, legal or natural person, complies with Rule 4.6.20., fractions I and III. c) When at the customs office where the transit begins, the automated selection mechanism determines customs inspection, this will consist of comparing the fiscal seals and container numbers, recorded in the declaration, against those physically held by the means of transport, and the information will be sent to the clearance customs office so that in the latter the documentary review of the declaration and the documents accompanying it is carried out. d) The transit must be carried out within a maximum period of four calendar days. e) International transit of commissariat goods will proceed even if they are indicated in Annex 17. f) When the company that provides storage, handling, and custody services for the goods at the Mexico City International Airport is different from the company authorized to provide the international passenger transport service, the latter must attach to the declaration covering the transit of the goods a free-form letter, in which it assumes responsibility for the non-arrival of the commissariat goods. II. Commissariat goods coming from abroad, indispensable for satisfying basic needs in air traffic, are understood to be the following: a) Food products. b) Alcoholic beverages. c) Non-alcoholic beverages. d) Perfumery, toiletries, cosmetics, and cleaning articles. e) Table and kitchen service articles and utensils. f) Editorial products, printed advertising, and labels. g) Textile products and their manufactures. h) General service furniture. i) Electrical and electronic articles. j) Security equipment. Law 14-A, 40, 41, 43, 130, Regulation 30, 97, RGCE 1.2.2., 4.6.20., Annex 17

Internal Transit to Import or Export of Goods with Electronic Locks

4.6.26. For the purposes of Article 124 of the Law, internal transit to import or export of goods may be carried out with the following benefits, provided that the means of transport or container has a unique access for loading and unloading the goods and the electronic lock referred to in Rule 1.7.7. is used: I. Exemption is granted from guaranteeing, in terms of Article 2, fraction I of the Decree granting administrative facilities in Customs and Foreign Trade Matters, published in the DOF on March 31, 2008, and its subsequent modifications, the guarantee referred to in Article 86-A of the Law. II. Exemption is granted from using the services of registered companies referred to in Article 127, fraction II, subsection e) of the Law, and may, if applicable, use own or third-party means of transport.

322 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 Those who avail themselves of the previously described benefits will be understood to have committed the offense established in Article 186, fraction II of the Law, when the electronic status of the electronic lock indicates that it has been opened prior to its arrival at the destination customs office or the information stored in the electronic lock has been altered. This is without prejudice to offering evidentiary elements that allow the authority to determine that such conduct is unrelated to the taxpayer who used this benefit. Law 86-A, 124, 127, 186, Decree granting administrative facilities in Customs and Foreign Trade Matters 2, RGCE 1.7.7., 7.3.3.

Internal Transit to Import with Electronic Lock

4.6.26. For the purposes of Articles 16-D, 52, 53, 125, 126, 127, 128 and 129 of the Law, in relation to Article 26, fraction VIII of the CFF, attached to the internal transit declaration to import, using electronic locks without requiring the services of registered transport companies, a digital written document from the customs broker, customs agency, owner or driver of the means of transport in which the goods are transported and from the supervised or authorized fiscal facility where they will be stored must accompany the declaration prior to their importation, by which they assume joint liability for the contributions and, if applicable, compensatory quotas generated by the introduction of the goods into the country. Persons introducing the goods, in the terms indicated above, are obligated to pay the contributions and, if applicable, compensatory quotas, as well as to comply with the regulations and non-tariff restrictions generated by the introduction of the goods in question into national territory. Likewise, they will be jointly liable for the payment of the contributions and, if applicable, compensatory quotas that arise due to the introduction of the goods into the country, the customs broker or customs agency intervening in the customs operation, the owners and drivers of the means of transport in which the goods are transported, as well as the supervised or authorized fiscal facility where the goods will be stored, prior to their importation, in accordance with what is stated in the first paragraph. If the goods in internal transit to import, using electronic locks without requiring the services of registered transport companies, do not arrive at the clearance customs office within the stated period, or if, during transport, infractions to the applicable legal provisions are committed, the provisional determination of contributions and, if applicable, compensatory quotas will be considered definitive, and the persons referred to in the first paragraph of this rule will be jointly liable before the Federal Treasury. Law 16-D, 52, 53, 125, 126, 127, 128 and 129, CFF 26

International Transit of Goods through the Interoceanic Corridor of the Isthmus of Tehuantepec between the Customs of Salina Cruz and Coatzacoalcos and vice versa

4.6.28. For the purposes of Articles 130, fraction I, 131, 132 and 133 of the Law, international transit of goods may be promoted by natural or legal persons, through their accredited legal representative, or through a customs broker, customs agency or customs representative, by land or rail traffic, between the Customs of Salina Cruz and Coatzacoalcos and vice versa, in accordance with the following: I. In the case of land traffic, process an international transit declaration with the corresponding keys, in accordance with appendices 2 and 8, contained in Annex 22, for each vehicle, which must carry the corresponding locks. For the purposes of the preceding paragraph, the goods may be covered by a single declaration even if they are imported in several vehicles, when it concerns the following cases: a) Disassembled or unassembled machines, complete production lines or unassembled prefabricated constructions. b) Live animals. c) Bulk goods of the same species, referred to in Rule 3.1.21., fraction II, subsection d).

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 323 d) Metal sheets or wire in rolls. e) Assembly material transported by the final automotive industry and/or vehicle manufacturing industry for road transport. f) Goods of the same quality and, if applicable, same brand and model, provided they are classified in the same tariff fraction and in the same NICO. The provisions of this subsection will not be applicable when the goods are susceptible of being individually identified by containing a serial number. In accordance with the preceding paragraph, when the first vehicle is presented to the automated selection mechanism, the declaration and the Declaration Part II contained in Annex 1, corresponding to that vehicle, must be presented; when the other vehicles are presented, only the Declaration Part II corresponding to the vehicle in question must be presented. Regarding this, the printout of the declaration covering the international transit of the goods must be presented to the automated selection mechanism, both at the entry customs office and at the exit customs office, where the transit will be closed. II. In the case of rail traffic, process an international transit declaration with the corresponding keys, in accordance with appendices 2 and 8, contained in Annex 22, for each vehicle, that is, for each boxcar, gondola, hopper, car, tank car, chassis, trailer, semi-trailer, container or platform that runs on the railway tracks and is used for the transport of goods, which must carry the corresponding locks, seals or tags. For the purposes of the preceding paragraph, the goods may be covered by a single declaration even if they are transported in several vehicles, that is, in several boxcars, gondolas, hoppers, cars, tank cars, chassis, trailers, semi-trailers, containers or platforms that run on the railway tracks and are used for the transport of the goods, which must carry the corresponding locks, seals or tags. In the case of the goods of Annex 17, indicated in fraction IX of this rule, when their transport is carried out in trailers, semi-trailers or containers, whether double or single stack, a declaration must be prepared for each trailer, semi-trailer or container, which must carry the corresponding locks, seals or tags. When the first vehicle is presented to the automated selection mechanism, the declaration and the Declaration Part II contained in Annex 1, corresponding to that vehicle, must be presented; when the other vehicles are presented, only the Declaration Part II corresponding to the vehicle in question must be presented. Regarding this, the printout of the declaration covering the international transit of the goods must be presented to the automated selection mechanism, both at the entry customs office and at the exit customs office, where the transit will be closed. III. In accordance with Article 131, fraction II of the Law, provisionally determine the contributions, applying the maximum rate indicated in the TIGIE, and that corresponding to other contributions that arise, as well as compensatory quotas. If the goods in international transit do not arrive at the exit customs office within the time limits established in this rule, the provisional determination of contributions and compensatory quotas will be considered definitive. In accordance with Articles 53 and 133 of the Law, the natural or legal person carrying out the international transit will be liable before the Federal Treasury for the payment of tax credits; likewise, the customs broker, customs agency, transport company and owner or driver of the means of transport will be jointly liable before the Federal Treasury for the payment of omitted contributions and compensatory quotas, their accessories and infractions, in terms of the applicable legal provisions. IV. In the declaration, the information on the value of the goods may be declared as indicated in the bill of lading, equivalent document covering them, or the value declared for the purposes of the transport insurance contract for the goods.

324 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 V. In terms of Articles 84-A, 86-A, fraction II and 131, fraction I of the Law, and Second, fraction I of the Decree granting administrative facilities in Customs and Foreign Trade Matters, published in the DOF on March 31, 2008, it will not be required to guarantee, nor attach to the declaration the document in which the deposit made in the guarantee customs account is recorded. VI. In accordance with Rule 1.3.1., fraction V, registration in the Importers Registry or, if applicable, in the Specific Sectors Importers Registry will not be required. VII. When the transport of the goods is carried out by land traffic, the services of companies registered in the register of transport companies must be used, in accordance with Rule 4.6.11. When the means of transport and/or container has a unique access for loading and unloading the goods and the electronic lock referred to in Rule 1.7.7. is used, it will not be required that the company be registered in the register of transport companies in accordance with Rule 4.6.11., and may, if applicable, use own or third-party means of transport. When the locks are violated or the violation is tolerated, the provisions of Article 186, fraction II of the Law will be applied. The transport of the goods must be carried out within a maximum period of ten calendar days, counted from the activation of the automated selection mechanism, through the fiscal routes established for this purpose in this rule. VIII. In terms of Rule 4.6.11., concessionaire railway transport companies will not be obliged to obtain the registration referred to in the said rule. Locks, seals or tags that have been placed by the original shipper may be used, provided that their data appears declared in the customs document covering the goods and coincides with the shipping document from the port of origin, which must be sent digitally to the SEA through the Digital Counter. In the case of international transit of goods transported in containers on double-stack railway equipment, which is conditioned to load single or double stack, the provisions of Rule 1.7.3., fraction VII may be applied. When the locks, seals or tags are violated or the violation is tolerated, the provisions of Article 186, fraction II of the Law will be applied. The transport of the goods must be carried out within a maximum period of fifteen calendar days, counted from the activation of the automated selection mechanism. IX. For the purposes of Article 131, last paragraph of the Law and Rule 4.6.21., international transit will proceed for the goods indicated in Annex 17, fractions I, II, III, IV, V, VIII and IX, when the transport is carried out in a trailer, semi-trailer or container, transported by rail, whether double stack or single stack, provided that what is established in Rule 4.6.19. is complied with, except for fraction II. X. If customs inspection corresponds at the entry or exit customs office of the transit, it will consist of the review of goods using non-intrusive means, the review of documents and the comparison of the numbers of locks and even the seals or tags of origin, recorded in the declaration against those physically held by the land or rail means of transport. In the event that the customs office detects the possible commission of irregularities, in the case of land transit, the physical review of the goods will be carried out at the entry or exit customs office; in the case of rail transit, the physical review of the goods will be carried out at the exit customs office. XI. International transit by land traffic must be carried out from the Customs of Coatzacoalcos to the Customs of Salina Cruz or vice versa, in accordance with the following authorized fiscal routes:

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a) Via the Transístmica Federal Highway No. 185 until the junction with Coatzacoalcos-Minatitlán Highway No. 180, or, from the Coatzacoalcos-Minatitlán junction until the junction with Minatitlán-Mundo Nuevo Highway No. 180D toll, from the Minatitlán-Mundo Nuevo junction until the junction with Acayucan free-Minatitlán Highway No. 180, continuing on the Transístmica Federal Highway No. 185 until the junction with La Ventosa-Salina Cruz Highway No. 185D toll, from the La Ventosa-Salina Cruz junction until the junction with Acapulco-Salina Cruz Highway No. 200, continuing towards Av. Teniente José Azueta via the Salina Cruz Tunnel and from Av. Teniente José Azueta to the Salina Cruz customs office, entering through gate K3 of the port facility.

b) Via the Transístmica Federal Highway No. 185 until the junction with Minatitlán-Mundo Nuevo Highway No. 180D toll, from the Minatitlán-Mundo Nuevo junction until the junction with Minatitlán-Córdoba Highway No. 145D toll, from the Minatitlán-Córdoba junction until the junction with La Tinaja-Acayucan Highway No. 185, from the La Tinaja-Acayucan junction until the junction with La Ventosa-Salina Cruz Highway No. 185D toll, from the La Ventosa-Salina Cruz junction until the junction with Acapulco-Salina Cruz Highway No. 200, from the Acapulco-Salina Cruz junction continuing towards Av. Teniente José Azueta via the Salina Cruz Tunnel and from Av. Teniente José Azueta to the Salina Cruz customs office, entering through gate K3 of the port facility.

Likewise, the route indicated in the previous paragraph may be followed until the Acapulco-Salina Cruz Highway No. 200 junction and continue to the junction with Salinas del Marqués Highway, crossing the municipal agency of Salinas del Marqués, continuing via the access to the Commercial-Petroleum Port and the highway surrounding the Salina Cruz lighthouse, to the Salina Cruz customs office, entering through gate K3 of the port facility.

c) Via the Transístmica Federal Highway No. 185 until the junction with Minatitlán-Mundo Nuevo Highway No. 180D toll, from the Minatitlán-Mundo Nuevo junction until the junction with Minatitlán-Córdoba Highway No. 145D toll, from the Minatitlán-Córdoba junction until the junction with La Tinaja-Acayucan Highway No. 185, from the La Tinaja-Acayucan junction until the junction with La Ventosa-Salina Cruz Highway No. 185D toll, from the La Ventosa-Salina Cruz junction until the junction with Acapulco-Salina Cruz Highway No. 200, continuing towards Av. Teniente José Azueta via the Salina Cruz Tunnel and from Av. Teniente José Azueta to the Salina Cruz customs office, entering through gate K3 of the port facility.

d) Via the Transístmica Federal Highway No. 185 until the junction with Veracruz-Minatitlán Highway No. 180, or, from the Veracruz-Minatitlán junction until the junction with Minatitlán-Mundo Nuevo Highway No. 180D toll, from the Minatitlán-Mundo Nuevo junction until the junction with Acayucan free-Minatitlán Highway No. 180, from the Acayucan free-Minatitlán junction until the junction with the Transístmica Federal Highway No. 185 section Veracruz-Coatzacoalcos, from the Veracruz-Coatzacoalcos junction until the junction with La Ventosa-Salina Cruz Highway No. 185D toll, from the La Ventosa-Salina Cruz junction until the junction with Acapulco-Salina Cruz Highway No. 200, from the Acapulco-Salina Cruz junction continuing towards Av. Teniente José Azueta via the Salina Cruz Tunnel and from Av. Teniente José Azueta to the Salina Cruz customs office, entering through gate K3 of the port facility.

Likewise, the route indicated in the previous paragraph may be followed until the Acapulco-Salina Cruz Highway No. 200 junction and continue to the junction with Salinas del Marqués Highway, crossing the municipal agency of Salinas del Marqués, continuing via the access to the Commercial-Petroleum Port and the highway surrounding the Salina Cruz lighthouse, to the Salina Cruz customs office, entering through gate K3 of the port facility.

Law 53, 84-A, 86-A, 130, 131, 132, 133, 186, Decree granting administrative facilities in Customs and Foreign Trade Matters SECOND, RGCE 1.3.1., 1.7.3., 1.7.7., 3.1.21., 4.6.11., 4.6.21., Annexes 11, 17 and 22

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Chapter 4.7. Elaboration, Transformation or Repair in Fiscalized Premises Authorized fiscalized premises and procedure for filing customs declarations before the customs office

4.7.1. For the purposes of Article 135 of the Law, the authorized fiscalized premises for carrying out the elaboration, transformation or repair of goods are those indicated in Appendix 6, contained in Annex 22.

Persons who intend to send national goods to the regime of elaboration, transformation or repair in a fiscalized premises, in terms of the fourth paragraph of the aforementioned Article 135, must file an export customs declaration with the corresponding customs office indicating such circumstance. Likewise, the holder of the authorized fiscalized premises must file the customs declaration by which they designate the goods to this regime and comply with all formalities of the clearance. In this case, a consolidated customs declaration may be filed on a monthly basis, provided that it concerns the same supplier.

Law 135, LFD 4, RGCE 1.1.4., Annex 22, RMF Annex 19

Goods that cannot be designated to the customs regime of elaboration, transformation or repair in a fiscalized premises (Annex 29)

4.7.2. For the purposes of the tenth paragraph of Article 135 of the Law, the goods indicated in Annex 29 may not be subject to the customs regime of elaboration, transformation or repair in a fiscalized premises.

Law 90, 135, RGCE Annex 29

Chapter 4.8. Strategic Fiscalized Premises Authorization to designate goods to the strategic fiscalized premises regime and its cancellation

4.8.1. For the purposes of Article 135-A of the Law, interested parties seeking authorization to designate goods to the strategic fiscalized premises regime must file their application, in accordance with procedure form 116/LA Authorization and extension to designate goods to the strategic fiscalized premises regime, contained in Annex 2, and additionally, comply with procedure forms 132/LA Authorization for those intending to carry out processes of elaboration, transformation or repair, in the strategic fiscalized premises and 133/LA Authorization and extension to designate goods to the strategic fiscalized premises regime for legal entities that hold a concession or authorization to provide services of handling, storage and custody of foreign trade goods, contained in Annex 2.

Persons authorized to designate goods to the strategic fiscalized premises regime in accordance with the previous paragraph may request the voluntary cancellation of their authorization, in accordance with procedure form 134/LA Request for voluntary cancellation of the authorization to designate goods to the strategic fiscalized premises regime, contained in Annex 2.

Law 135-A, 135-B, RGCE 1.2.2., Annex 2

Time limits for the stay of foreign goods under the strategic fiscalized premises regime

4.8.2. For the purposes of the first paragraph of Articles 135-C of the Law and Third, fraction III, of the Decree for the promotion of the strategic fiscalized premises and the strategic fiscalized premises regime, published in the DOF on February 4, 2016, foreign goods introduced into the strategic fiscalized premises regime may remain in the premises for a period of up to twenty-four months; regarding the goods referred to in fractions I, II and III of the aforementioned article of the Law, the stay period shall be for the duration of the authorization.

Likewise, for the purposes of Articles 135-A, 135-B and 135-C of the Law, rule 4.8.1. and procedure form 133/LA Authorization and extension to designate goods to the strategic fiscalized premises regime for legal entities that hold a concession or authorization to provide services of handling, storage and custody of foreign trade goods, contained in Annex 2, finished goods, including those that present the essential characteristics of the complete or finished good, classified in Chapters 50 to 64 of the TIGIE, may only remain in the strategic fiscalized premises for handling, storage and custody for a period of up to three months.

Law 135-A, 135-B, 135-C, LIGIE 1, Chapters 50 to 64, Decree for the promotion of the strategic fiscalized premises and the strategic fiscalized premises regime 3, RGCE 1.2.2., 4.8.1., Annex 2

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Inventory control in the strategic fiscalized premises regime

4.8.3. For the purposes of Articles 59, fraction I and 135-A of the Law, persons authorized to designate goods to the strategic fiscalized premises regime must provide the customs authority with uninterrupted online electronic access to their inventory control system. To this effect, they may use the PEPS method and opt to follow the guidelines established in Annex 24, section B.

In the case of persons authorized to designate goods to the strategic fiscalized premises regime, located in a property that is not within or adjacent to a fiscal, fiscalized premises or port facility, regarding maritime, border, inland rail or air traffic customs offices, the inventory control system must comply with what is established in Annex 24, section B.

Law 59, 135-A, Regulation 79, RGCE Annex 24

Goods that cannot be designated to the customs regime of strategic fiscalized premises (Annex 29)

4.8.4. For the purposes of the fourth paragraph of Article 135-B of the Law, the goods indicated in Annex 29 may not be subject to the customs regime of strategic fiscalized premises.

Law 90, 135-B, RGCE Annex 29

Procedure for the introduction of goods into the strategic fiscalized premises regime

4.8.5. For the purposes of Article 135-B of the Law, persons who hold authorization to designate goods to the strategic fiscalized premises regime to be subject to elaboration, transformation, repair, handling, storage, custody, exhibition, sale and distribution for the introduction of foreign, national or naturalized goods into said regime, must comply with the following:

I. Process, through a customs broker, customs agency, customs attorney or accredited legal representative, a customs declaration of introduction of goods, providing the tariff fraction, NICO, the description, unit of measure of the TIGIE, origin and value thereof, indicating the corresponding declaration key in accordance with Appendix 2, entering in the identifiers block the corresponding one in accordance with Appendix 8, contained in Annex 22.

For the purposes of the previous paragraph, they may opt to process a consolidated customs declaration referred to in Articles 37 and 37-A of the Law, which covers all introduction operations of goods from the previous week or month, and for each shipment, transmit to the SAAI the format B12 Electronic notice of import and export, contained in Annex 1, present the goods with the notice before the automated selection mechanism without it being necessary to attach the CFDI or equivalent document referred to in Article 36-A of the Law, in accordance with the Guidelines for the transmission of the electronic notice of import and export issued by the ANAM, which may be consulted on the ANAM Portal. Likewise, they must present each week or within the first ten days of each month, depending on the option exercised, the weekly or monthly consolidated customs declarations, as applicable, which cover all introduction operations of goods registered in the automated inventory control system of the person who holds the authorization to designate the goods to the strategic fiscalized premises regime, during the previous week or month, declaring the exchange rate of the date of presentation of the consolidated customs declaration and as the entry date of the goods, the date of the first shipment.

The above may be applicable to introduction operations of goods carried out by transfers of goods, in accordance with rules 4.3.21. and 5.2.7. In the case where the company transferring the goods does not hold the authorization to designate goods to the strategic fiscalized premises regime, it must process the corresponding customs declaration in terms of rules 4.3.21. and 5.2.7., as applicable.

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Regarding introduction operations of goods into the strategic fiscalized premises regime by companies that hold an IMMEX Program, they may indicate in the identifiers block the key corresponding in accordance with Appendix 8, contained in Annex 22.

In the case of operations carried out by companies located in strategic fiscalized premises that are not within or adjacent to a fiscal, fiscalized premises or port facility, regarding maritime, border, inland rail or air traffic customs offices, the customs declaration or consolidated notice referred to in rule 3.1.32. must be presented before the automated selection mechanism, with the keys corresponding in accordance with Appendices 2 and 8, contained in Annex 22.

II. Present the goods before the customs office or the module of the customs office assigned to the strategic fiscalized premises, with the customs declaration or notice referred to in the previous fraction.

The above stated in this rule shall also be applicable to the introduction of goods referred to in Article 135-C, fractions I, II and III of the Law.

Regarding the goods referred to in the first paragraph of Article 135-C of the Law, other than those indicated in the previous paragraph, the payment of IGI may be made in the customs declaration of introduction of goods referred to in this rule, in terms of rules 1.6.11. and 1.6.12.

For the purposes of the last paragraph of Article 56, fraction I of the Law, strategic fiscalized premises are considered special installations to carry out operations additional to the handling, storage and custody of foreign trade goods in fiscalized premises.

In the case of operations carried out by companies located in strategic fiscalized premises that are not within or adjacent to a fiscal, fiscalized premises or port facility, regarding maritime, border, inland rail or air traffic customs offices, they must be presented at the customs office of entry into national territory.

III. Arrive at the strategic fiscalized premises in which they operate, within a period of ten days, counted from the date of presentation of the corresponding customs declaration or notice, in accordance with what is stated in fraction I of this rule, before the automated selection mechanism, at the customs office of entry into national territory.

Law 36-A, 37, 37-A, 135-B, 135-C, Regulation 190, RGCE 1.2.1., 1.6.11., 1.6.12., 3.1.32., 4.3.21., 5.2.7., Annexes 1 and 22

Handling of waste in the strategic fiscalized premises

4.8.6. For the purposes of fraction IV of Article 135-B of the Law, persons authorized to designate goods to the strategic fiscalized premises regime may carry out the destruction of waste or designate them to the national market, in accordance with the following:

I. Non-returnable waste will not incur contributions provided that it is demonstrated that they have been destroyed in accordance with the procedure established in rule 4.3.5.

II. To designate the waste to the national market, one may opt to apply rule 1.6.9.

Law 94, 109, 135-B, Regulation 142, RGCE 1.6.9., 4.3.5.

Procedure for the extraction of goods from the strategic fiscalized premises

4.8.7. For the purposes of Article 135-D of the Law, the following shall apply:

I. For the extraction of foreign, national or naturalized goods from the strategic fiscalized premises regime, in the same state in which they were introduced or after having been subjected to a process of elaboration, transformation or repair, they must comply with the following:

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 329

a) Process, through a customs broker, customs agency, customs attorney or accredited legal representative, the customs declaration, providing the tariff fraction, NICO, the description, unit of measure of the TIGIE, origin and value thereof, with the keys corresponding to the operation in question in accordance with Appendices 2 and 8, contained in Annex 22.

One may opt to process consolidated customs declarations using the Electronic notice of import and export or the consolidated notice, in accordance with rule 4.8.5., fraction I, second and third paragraphs, as applicable.

Regarding extraction operations of goods from the strategic fiscalized premises regime by companies that hold an IMMEX Program, they may additionally indicate in the identifiers block the key corresponding in accordance with Appendix 8, contained in Annex 22.

The above stated in this subsection may be applicable to the extraction of goods carried out by transfers of goods, in accordance with rules 4.3.21., 5.2.7. and 7.3.3., fraction XIII. In the case where the company receiving the goods does not hold the authorization to designate goods to the strategic fiscalized premises regime, it must process the corresponding customs declaration in terms of rules 4.3.21., 5.2.7. and 7.3.3., fraction XIII, as applicable.

b) Present the goods before the customs office or the module of the strategic fiscalized premises, with the corresponding customs declaration or notice, in accordance with what is stated in subsection a) of this fraction.

For the purposes of the previous paragraph, when goods are returned or exported through a border, maritime or air customs office and said goods originate from a strategic fiscalized premises located in a maritime or inland customs office, the goods must be presented at the customs office or the module of the customs office assigned to the strategic fiscalized premises, as well as at the customs office of exit from national territory, in the latter case, only for the confirmation of the arrival of the goods at the customs office of exit from national territory. In the case of companies located in a property that is not within or adjacent to a fiscal, fiscalized premises or port facility, regarding maritime, border, inland rail or air traffic customs offices, they must inform immediately through the SEA to the exit customs office that the goods have left the strategic fiscalized premises for their return or export.

For both procedures, the maximum deadline for arrival at the customs office of exit from national territory is ten days counted from the modulation of the corresponding customs declaration or notice.

For the purposes of fraction I of Article 135-B of the Law, regarding products resulting from processes of elaboration, transformation or repair that are returned to the United States of America or Canada, as well as 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, the goods shall be extracted from the customs regime of strategic fiscalized premises, complying with rules 1.6.14. and 1.6.15., as applicable, for which they may apply what is established in rule 1.6.11.

c) When goods are withdrawn from the strategic fiscalized premises to be imported definitively by a company other than the one holding the authorization, the operator of the strategic fiscalized premises in question must present them before the customs office or the module of the customs office assigned to the strategic fiscalized premises, and may deliver printed the Electronic notice of import and export, indicating in the description section of the goods, in addition, the name or corporate name, the RFC key and fiscal address of the company carrying out the definitive import, without the presentation of the customs declaration being required; simultaneously, the company carrying out the definitive import to withdraw the goods must present in the same place the definitive import customs declaration, with the key corresponding in accordance with Appendix 2, contained in Annex 22.

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In operations for the extraction of goods for definitive import, from companies located in a building that is not within or adjacent to a supervised warehouse, fiscalized area, or port facility, in the case of maritime, border, inland railway traffic, or air customs offices, the declarations corresponding to the keys according to appendices 2 and 8, contained in Annex 22, which cover the withdrawal in the name of the operator of the strategic supervised warehouse and the definitive import in the name of the resident company in national territory that receives them, must be presented before the automated selection mechanism, without their physical presentation, as follows:

1. The definitive import declaration must be presented before the automated selection mechanism on the day the operation is carried out, and the declaration covering the withdrawal may be presented before the automated selection mechanism no later than the day following that on which the definitive import declaration was presented before the automated selection mechanism. In the case where the declaration covering the withdrawal of the goods is not presented within the stated deadline, said declaration may be presented before the corresponding customs office within the month following that in which the definitive import declaration was processed, provided that the fine for late presentation referred to in Article 185, fraction I of the Law is paid.

In the declaration covering the withdrawal, the key in the Taxpayer Registry Code (RFC) of the resident in national territory must be recorded, and in the block field "Descargos" (Explanations), contained in Annex 22, the number, date, and key of the paid and modulated declaration covering the definitive import of the goods must be declared; in the definitive import declaration, the corresponding authorization number for the operator of the strategic supervised warehouse must be recorded.

2. In the definitive import declaration, the determination and payment of the corresponding contributions, revenues, and, where applicable, compensatory duties must be made, as well as compliance with the non-tariff regulations and restrictions applicable to the definitive import regime, considering as the taxable base the transaction value in national territory of the goods, applying the rate and exchange rate in effect on the date the definitive import declaration is processed, being able to opt to apply the preferential tariff rate established in the commercial agreements or free trade treaties of which the Mexican State is a Party and are in force, provided that the goods qualify as originating and there is a valid and current certificate or proof of origin covering their origin, in accordance with the corresponding agreement or treaty.

In the case where definitive import corresponds to recognition, the same will be carried out in the strategic supervised warehouse by customs personnel of the jurisdiction.

When the importer is the authorized party according to Article 135-A of the Law, from the strategic supervised warehouse, the definitive import declaration must be presented, with the corresponding key according to Appendix 2, contained in Annex 22.

II. Regarding the extraction of goods from the strategic supervised warehouse for definitive import, for the purposes of Article 56, fraction I, last paragraph, and 135-D, second paragraph of the Law, one may opt to apply the rates, taxable bases, currency exchange rates, compensatory duties, other non-tariff regulations and restrictions, estimated prices, and prohibitions applicable, that govern at the time of the extraction of the goods from the strategic supervised warehouse, as well as opt to declare in the corresponding declaration the description, tariff fraction, and NICO (National Classification of Economic Activities), that corresponds to the goods in the state in which they are found at the time of importation, being able to determine and pay the Income Tax on Foreign Trade (IGI) and other corresponding contributions to:

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a) Foreign inputs incorporated in them, or b) The goods in the state in which they are found, except when it concerns goods in whose manufacture, transformation, or repair foreign inputs subject to quota were used.

In the case of transfer of goods in the same state in which they were introduced to the strategic supervised warehouse regime, to residents in national territory to be destined to the customs regimes of definitive import, temporary import by companies with the IMMEX Program, or fiscal deposit, the persons receiving the goods may consider them as originating for the application of preferential tariff rates, provided that the person transferring them provides a valid and current certificate or document of origin covering the goods.

When the payment of the IGI had been made in the introduction declaration of goods referred to in rule 4.8.5., in the corresponding extraction declaration, the key of the payment already made must be declared, in accordance with appendix 13, contained in Annex 22.

Law 37, 37-A, 135-A, 135-B, 135-D, 185, RGCE 1.2.1., 1.6.11., 1.6.14., 1.6.15., 4.3.21., 4.8.5., 5.2.7., 7.3.3., Annexes 1 and 22

Transfers and movements of goods in the strategic supervised warehouse

4.8.8. For the purposes of Article 135-D, third paragraph of the Law, the transfer of goods subject to the strategic supervised warehouse regime must be carried out in accordance with the following:

I. Regarding the transfer of goods from the same person between its plants, warehouses, or premises located within the same strategic supervised warehouse or in another authorized one, the B10 format "Notice of movement of goods from companies with IMMEX Program, RFE or Authorized Economic Operator", contained in Annex 1, must be sent electronically to the SAAI.

The movement of the goods must be covered by the printout of the notice and, where applicable, the goods must be presented physically before the corresponding customs section or review point.

II. Regarding the transfer of goods within the same strategic supervised warehouse or from a person located in a strategic supervised warehouse, authorized according to Article 14-D of the Law, to another, the extraction and introduction declarations of goods must be presented on the same date before the customs office or module assigned to the strategic supervised warehouse from which the goods leave, in accordance with the procedure established in rules 4.8.5. and 4.8.7., as applicable.

For the purposes of this fraction, consolidated declarations may be processed in accordance with what is established in rule 4.8.5., fraction I, second paragraph.

The movement of the goods must be covered by the declaration or by the B12 format "Electronic notice of import and export", contained in Annex 1, as applicable, and in the case of transfers of goods from one strategic supervised warehouse to another, it must be carried out within a deadline of twenty calendar days.

Law 14-D, 135-D, RGCE 1.2.1., 4.8.5., 4.8.7., Annex 1

Purchase of goods in strategic supervised warehouse consolidated as expense in the Income Tax Law

4.8.9. For the purposes of Article 14-D of the Law, when it is required to introduce to an authorized strategic supervised warehouse, national or naturalized goods acquired in national territory whose purchase is considered as an expense, in accordance with the Income Tax Law, for the introduction of the same, the goods must be presented before the surveillance module of the strategic supervised warehouse with the CFDI (Electronic Fiscal Receipt) covering them.

Law 14-D, Regulation 190

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Option for companies with IMMEX Program to consider the goods introduced to the strategic supervised warehouse regime

4.8.10. For the purposes of Articles 108 and 135-B of the Law, the goods temporarily imported by companies with the IMMEX Program, will be considered returned and introduced to the strategic supervised warehouse regime, from the entry into force of the authorization referred to in rule 4.8.1., without it being necessary to present transfer declarations to the strategic supervised warehouse regime. The goods introduced to the strategic supervised warehouse will have the period of permanence in national territory established in rule 4.8.2., which will be calculated from the importation carried out under the IMMEX Program.

The persons authorized to designate goods to the strategic supervised warehouse regime, referred to in the previous paragraph, must use for the operations they carry out from the authorization, the declaration keys corresponding to the strategic supervised warehouse regime, indicated in appendices 2 and 8, contained in Annex 22, and be subject to the applicable legal provisions for said regime.

Companies with the IMMEX Program, which have the authorization established in Article 100-A, first paragraph of the Law, as Authorized Economic Operator, and the certification referred to in Articles 28-A of the VAT Law and 15-A of the IEPS Law, may locate themselves within an authorized strategic supervised warehouse, in terms of Article 14-D of the Law, without it being necessary to have the authorization referred to in Article 135-A of the Law, being required to use for the operations they carry out, the declaration keys and identifiers corresponding to their temporary import regime, in accordance with appendices 2 and 8, contained in Annex 22, and be subject to the legal provisions applicable to said regime; even being subject to the provisions regulating the transfer of temporarily imported goods to other companies with the IMMEX Program, to companies of the final or manufacturing automotive industry, or to persons who have the authorization to designate goods to the strategic supervised warehouse.

Likewise, companies that under the IMMEX Decree sub-manufacture or sub-contract to companies with the IMMEX Program operating within the strategic supervised warehouse, may also locate themselves within said warehouse, provided that their sub-manufacturing or sub-contracting processes are carried out solely and exclusively for the company with the IMMEX Program that registered them in terms of Article 21 of the IMMEX Decree, and that the strategic supervised warehouse in which they are located has the joint dispatch scheme referred to in rule 4.8.16.

Law 14-D, 100-A, 108, 135-A, 135-B, VAT Law 28-A, IEPS Law 15-A, IMMEX Decree 21, RGCE 4.8.1., 4.8.2., 4.8.16., Annex 22

Movement of goods in strategic supervised warehouse for repair

4.8.11. For the purposes of Articles 135-B, first paragraph, and 135-D of the Law, persons who have authorization to designate goods to the strategic supervised warehouse regime, may send the machinery or equipment introduced to the strategic supervised warehouse regime to companies located at any point in the national territory that provide them with maintenance, repair, or calibration services, provided they present the B10 format "Notice of movement of goods from companies with IMMEX Program, RFE or Authorized Economic Operator", contained in Annex 1, before carrying out the movement, without it being necessary to transmit it to the SAAI.

The goods may remain in the facilities of the company to which they are transferred for a period of six months, extendable for an equal period, provided that the person who has the authorization to designate the goods to the strategic supervised warehouse, notifies the ADACE (Customs Administration of the Authorized Warehouse), in which the notice was delivered, of the reason for the extension. For the transfer of the goods, the fiscal receipt must be attached to the notice as established in Article 29 of the CFF (Federal Fiscal Code).

What is stated in this rule will be applicable both for the transfer of goods from the strategic supervised warehouse to the facilities of the persons indicated in the first paragraph of this rule, as well as for the return to the strategic supervised warehouse.

Law 135-B, 135-D, CFF 29, RGCE 1.2.1., Annex 1

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Option to designate goods in deposit before customs to the strategic supervised warehouse regime

4.8.12. For the purposes of Articles 25, last paragraph, and 135-A, second paragraph of the Law, the goods that are in deposit before customs in a supervised warehouse, may be designated to the strategic supervised warehouse customs regime, without it being necessary to withdraw them from the warehouse in which they are found, complying with the Guidelines to designate goods in deposit before customs to the RFE regime issued by the ANAM, which may be consulted on the ANAM Portal.

Certification in VAT and IEPS matters for strategic supervised warehouses

4.8.13. For the purposes of Article Third, fraction XI of the Decree for the promotion of the strategic supervised warehouse and the strategic supervised warehouse regime, published in the DOF on February 4, 2016, the certification will be obtained immediately, provided that the corresponding application is presented, complying with the requirements indicated in rules 7.1.2. or 7.1.3. In this case, the persons mentioned will be subject to the permanent compliance with the obligations established according to their certification.

Law 135-A, Decree for the promotion of the strategic supervised warehouse and the strategic supervised warehouse regime 3, Regulation 190, RGCE 7.1.2., 7.1.3.

Regularization of excess or undeclared goods in strategic supervised warehouse

4.8.14. For the purposes of Article 184, fraction I of the Law, when from the exercise of verification powers, the customs authority detects excess or undeclared goods, the person authorized to designate goods to the strategic supervised warehouse regime will have a deadline of ten days counted from the day following the notification of the act drawn up for this purpose in accordance with Articles 46 and 150 or 152 of the Law, to process the introduction declaration to the strategic supervised warehouse covering the excess or undeclared goods, attaching the applicable documentation in terms of Article 36-A of the Law and paying the fine referred to in Article 185, fraction I of the Law.

When the person authorized to designate goods to the strategic supervised warehouse regime processes the declaration covering the introduction within the deadline established in the previous paragraph and proves payment of the corresponding fine, the authority that drew up the act will immediately issue the resolution ordering the return of the goods.

Otherwise, the determination of contributions and, where applicable, compensatory duties, as well as the imposition of corresponding fines or seizure of the goods, will proceed, as the case may be.

In the introduction declaration referred to in this rule, with which the excess or undeclared goods are designated to the strategic supervised warehouse regime, the key of the corresponding identifier must be noted in accordance with appendix 8, contained in Annex 22.

What is stated in this rule will proceed provided that the total value of the excess or undeclared goods does not exceed the equivalent in national currency to 15,000 (fifteen thousand) United States dollars or 20% of the total value of the operation and the goods are not listed in Annex 10; and it may only be applied on one occasion, when the customs authority detects the excess or undeclared goods, once the customs dispatch has been concluded.

Law 36-A, 46, 150, 152, 184, 185, RGCE Annexes 10, 22

Determination of IGI in extraction of machinery and equipment in strategic supervised warehouses

4.8.15. For the purposes of Article 135-D of the Law, regarding the extraction from the strategic supervised warehouse of machinery and equipment for definitive import, the IGI may be determined, considering the customs value declared in the declaration or through the electronic means with which the goods were introduced to the strategic supervised warehouse regime, decreasing 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 Income Tax Law. When it concerns goods that do not have authorized percentages in the mentioned articles, it will be considered that the number of days in which they are deducted is three thousand six hundred fifty.

Law 52, 135-D, Income Tax Law 34, 35

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Joint dispatch of strategic supervised warehouses

4.8.16. For the purposes of Article 144, fraction XXXIII of the Law, companies that have authorization to install themselves in a strategic supervised warehouse, located within or adjacent, even through route confinement, with a supervised warehouse located in the border strip of the country, may introduce or extract foreign trade goods under the joint dispatch scheme, provided they comply with the applicable requirements and conditions, in accordance with the guidelines issued for such effect by the ANAM, which will be made known on the SAT Portal.

Law 14-D, 144

Obligations and responsibilities of strategic supervised warehouses

4.8.17. For the purposes of Article 135-A of the Law, those who obtain the authorization referred to in said article, will have the same responsibilities and must comply with the obligations established in Articles 15, fractions II and III, and 26, fractions I, II and III of the Law, in accordance with the guidelines issued for such effect by the ANAM, which will be made known on the SAT Portal.

Law 15, 26, 135-A, CFF 115, Regulation 190, 204

Title 5. Other Contributions Chapter 5.1. Customs Processing Fee (DTA) DTA and cases in which one is not obliged to pay it

5.1.1. For the purposes of Article 49 of the LFD, the DTA is applicable to those customs operations that are carried out using a declaration or the corresponding customs document in terms of the Law, inclusive for the case of operations for which one is not obliged to pay the taxes on foreign trade.

The previous paragraph will not be applicable, when it concerns the documents listed below:

I. Official formats, contained in Annex 1: a) A1 Authorization for temporary importation. b) A2 Authorization for temporary importation of boats / Authorization for temporal importation of boats. c) A3 Authorization for temporary importation of goods, destined for the maintenance and repair of temporarily imported goods. d) B8 Notice of temporary export. e) B8 Notice of registration of electronic devices and work instruments. f) D4 Declaration of Internment or Extraction of amounts in cash and/or documents to be collected (Spanish and English). g) D8 Declaration of temporary importation of trailers, semi-trailers, and container carriers.

II. Authorization for the importation of goods donated to the Federal Treasury in accordance with Article 61, fraction XVII of the Law and rules 3.3.12. and 3.3.14.

Law 9, 61, 106, 116, LFD 49, Regulation 103, 160, 163, RGCE 1.2.1., 1.6.23., 1.9.13., 2.1.3., 3.2.6., 3.3.8., 3.3.12., 3.3.14., 3.7.17., 4.2.1., 4.2.2., 4.2.12., 4.2.15., 4.2.18., 4.4.5., Annex 1, RMF Annex 19

Cases in which one is not obliged to pay the DTA

5.1.2. For the purposes of rule 3.1.21., fraction III, subsection b), one will not be obliged to pay the DTA for the presentation of copies of the import declaration.

Law 37-A, RGCE 3.1.21.

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Payment of DTA in re-exports of merchandise 5.1.3. For the purposes of Articles 138 and 139 of the Law, persons who re-export merchandise from the border or border region of the country to the rest of the national territory, which do not give rise to the payment of differences in foreign trade taxes, shall pay the DTA in accordance with Article 49, fraction IV of the LFD. When there is a payment of differences in foreign trade taxes, the DTA shall be paid in accordance with Article 49, fraction I of the LFD, provided that this does not become less than the quota indicated in fraction IV of said legislation. Laws 138, 139, LFD 49, RMF Annex 19

Exemption of DTA in some Free Trade Agreements 5.1.4. For the purposes of Article 1, last paragraph of the Law, regarding the payment of the DTA: I. Those who carry out the export or return, definitive or temporary import of originating merchandise, even when the change of temporary import regime to definitive is carried out, shall not be obliged to pay the DTA, provided that such operations are carried out with any of the Party countries under preferential tariff treatment, under the following treaties or commercial agreements: a) T-MEC, in accordance with Article 2.16(3). b) TLCCH, in accordance with Article 3-10. c) TLCC, in accordance with Article 3-10. d) ACE No. 66, in accordance with Article 3-09. e) TLCCA, in accordance with Article 3.13. The above stated in the previous paragraph shall also be applicable to rectification entries, provided that the tariff preference applies to all and each of the merchandise covered by the corresponding rectification entry. II. Regarding Part II entries. Partial shipment of merchandise, one shall not be obliged to pay the DTA, provided that all the merchandise transported by the vehicle in question, have been declared in the entry under a tariff preference in terms of any of the treaties or agreements related in the first paragraph of this rule. III. The above stated in the previous fractions shall be applicable provided that: a) Declare in the entry at the heading level, the key of the corresponding country and the identifier regarding the merchandise that qualifies as originating, in accordance with appendices 4 and 8, contained in Annex 22, respectively. b) Have in their possession the certificate of origin or the certificate of origin, valid and in force, as applicable, issued in accordance with the respective treaty or agreement, which supports the origin of the merchandise at the time of presenting the corresponding entry for their clearance. c) Comply with the other obligations and requirements in accordance with the respective treaty or agreement. IV. For the purposes of Annex 6-A, Section C, paragraph 7 of the T-MEC, those who carry out the definitive import of non-originating merchandise, under an eligibility certificate issued by the SE, shall not be obliged to pay the DTA, provided that such operations are carried out with the United States of America or Canada under preferential tariff treatment, and the key of the corresponding country and the identifier are declared in the entry at the Heading level, in accordance with appendices 4 and 8, contained in Annex 22, respectively. T-MEC 2.16(3), Annex 6-A, Annex 310.1, TLCCH 3-10, TLCC 3-10, TLCCA 3.13, ACE 66, 3-09, Law 1, 89, 93, RGCE 3.1.21., Annex 22

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Fixed quota of DTA for specific Free Trade Agreement 5.1.5. For the purposes of Articles 2-03(7) of the TLCI, 3(9) of the Decision, 6(5) of the TLCAELC and ACC; as well as Article 2.14(4) of the TIPAT, those who carry out the definitive or temporary import of originating merchandise, even when the customs import regime is changed from temporary to definitive under preferential tariff treatment, may pay the duty established in Article 49, fraction IV of the LFD. The above stated in the preceding paragraph shall be applicable provided that: I. Declare in the entry at the heading level, that the merchandise qualifies as originating, noting the key of the country and that of the identifier corresponding to the applicable preferential tariff rate in accordance with the treaty, Decision or ACC, as applicable, in accordance with appendices 4 and 8, contained in Annex 22, respectively. II. Have in their possession the certificate of origin or the valid and in force proof of origin issued in accordance with the treaty, Decision or ACC, as applicable, with which the origin of the merchandise is supported at the time of presenting the import entry for its clearance. III. Comply with the other obligations and requirements established by the treaty, Decision or ACC. TLCI 2-03(7), TLCAELC 6(5), TIPAT 2.14(4), Decision 3(9), ACC, Law 93, 96, 106, LFD 49, RGCE Annex 22, RMF Annex 19

Customs operations of diplomatic missions 5.1.6. For the purposes of Article 49, fraction VI of the LFD, the customs operations carried out by diplomatic and consular missions and their foreign personnel are included. LFD 49

Payment of DTA for the import of non-originating merchandise from a party country of the TIPAT 5.1.7. For the purposes of Article 2.14(4) of the TIPAT, those who carry out the import of the merchandise referred to in rule 3.1. of the Resolution establishing the General Rules regarding the application of the customs provisions of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership and its annex, published in the DOF on December 28, 2018 and its subsequent modifications, may pay the DTA established in Article 49, fraction IV of the LFD, provided that: I. Declare in the entry at the heading level, in the field corresponding to the country of origin/destination, the key of the corresponding TIPAT Party country, in accordance with appendix 4, contained in Annex 22. II. Declare in the entry at the heading level, in the field corresponding to the country of seller/buyer, the key of the corresponding TIPAT Party country, in accordance with appendix 4, contained in Annex 22. III. The document that is transmitted, in accordance with Article 36-A, fraction I, subsection a) of the Law, has been issued in the country referred to in the previous fraction. TIPAT 2.14(4), Law 36-A, LFD 49, Resolution establishing the General Rules regarding the application of the customs provisions of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership and its annex 3.1., RGCE Annex 22, RMF Annex 19

Chapter 5.2. Value Added Tax Application of VAT on returns of exports 5.2.1. For the purposes of Article 103, first paragraph of the Law, the return to the country of merchandise exported definitively, shall be understood to have been carried out in the terms of the cited article, complying with Article 46 of the Regulations of the VAT Law. Law 103, Regulations of the VAT Law 46

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Import of donated merchandise 5.2.2. For the purposes of Article 61, fractions IX, XVI and XVII of the Law, of the import of goods donated by residents abroad, the persons authorized to receive deductible donations in terms of the ISR Law, are those authorized in accordance with said Law and the RMF. Law 61, ISR Law 82, Regulations 109, 164, RMF 3.10.2.1.

Merchandise not subject to the payment of VAT (Annex 27) 5.2.3. For the purposes of Articles 2o.-A, fraction I and 25, fraction III of the VAT Law, the merchandise that according to the VAT Law is not subject to the payment of said tax upon its import, will be among others, those contained in Annex 27. When the tariff fraction and, if applicable, the NICO in which the merchandise to be imported is classified is not included in Annex 27 and the importers consider that they are not obliged to pay VAT for the import of said merchandise, they may formulate a consultation in terms of rule 4.4.4. of the RMF. VAT Law 2-A, 25, RGCE Annex 27, RMF 4.4.4.

Alienation of merchandise considered as exported 5.2.4. For the purposes of Articles 9o., fraction IX and 29, fraction I of the VAT Law, the alienation of merchandise authorized in the respective programs that is carried out in accordance with the circumstances indicated in this rule, shall be considered exported provided that it is carried out with an entry in accordance with the procedure indicated in rule 4.3.21.: I. The alienation carried out between residents abroad of merchandise temporarily imported by a company with an IMMEX Program, whose physical delivery is carried out in national territory to another company with an IMMEX Program, to companies in the final automotive industry or manufacturing of motor vehicles or auto parts for their introduction to a fiscal deposit. II. The alienation of merchandise temporarily imported that is carried out by companies with an IMMEX Program to residents abroad, whose physical delivery is carried out in national territory to other companies with an IMMEX Program or to companies in the final automotive industry or manufacturing of motor vehicles or auto parts for their introduction to a fiscal deposit. VAT Law 9, 29, CFF 14, RGCE 4.3.21.

Alienation or transfer of merchandise considered as exported 5.2.5. For the purposes of Article 8 of the IMMEX Decree, in relation to Article 29, fraction I of the VAT Law, the alienations or transfers of merchandise that are carried out in accordance with the circumstances indicated in this rule, shall be considered exported provided that they are carried out through an entry and comply with the procedure established in rule 4.3.21.: I. The transfer, even by alienation, of the merchandise that companies with an IMMEX Program had temporarily imported to other companies with an IMMEX Program or ECEX, or to persons who have authorization to designate merchandise to the strategic supervised precinct regime; II. The alienation of merchandise carried out by national suppliers to residents abroad, of national or definitively imported merchandise, whose physical delivery is carried out in national territory to companies with an IMMEX Program provided that they are those authorized in their respective programs or to companies in the final automotive industry or manufacturing of motor vehicles or auto parts for their introduction to a fiscal deposit, or to persons who have authorization to designate merchandise to the strategic supervised precinct regime, or III. The alienation of foreign merchandise carried out by persons who have authorization to designate merchandise to the strategic supervised precinct regime to companies with an IMMEX Program, provided that they are those authorized in their respective programs; or to companies in the final automotive industry or manufacturing of motor vehicles or auto parts for their introduction to a fiscal deposit.

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When the provisions of rule 4.3.21. are not met, the merchandise described in the return or virtual export entry shall be considered not returned or not exported. The company with an IMMEX Program or person who has authorization to designate merchandise to the strategic supervised precinct regime that has carried out the transfer, shall be responsible for the payment of contributions and their accessories, for the merchandise that according to this paragraph is not considered returned. For these purposes, there may be a discrepancy between the paid price value or commercial value, as applicable, declared in the temporary import entry or introduction to fiscal deposit or strategic supervised precinct and that of the return, provided that the value declared in the temporary import entry or introduction to fiscal deposit or strategic supervised precinct is greater than that declared in the return entry. Regarding national suppliers, who have obtained the refund or credit of VAT due to the export of the merchandise that according to this paragraph is not considered exported, they must carry out the corresponding repayment of VAT. Law 108, 119, 135-A, VAT Law 29, IMMEX Decree 8, RGCE 4.3.21.

Requirements of CFDI or equivalent documents in the transfer of merchandise 5.2.6. For the purposes of rules 5.2.4. and 5.2.5., the alienator must incorporate in the fiscal legends complement of the CFDI or note in the equivalent document that they issue, the IMMEX Program number or the authorization number, in the case of persons who have authorization to designate merchandise to the strategic supervised precinct regime, as well as that of the acquirer, for which effect the acquirer must previously deliver to the alienator, a copy of the IMMEX or ECEX Program authorization or of the authorization to carry out assembly and manufacturing operations of vehicles under the fiscal deposit regime. In the case of alienations to a resident abroad with physical delivery of the merchandise in national territory to a company with an IMMEX Program or to companies in the final automotive industry or manufacturing of motor vehicles or auto parts for their introduction to a fiscal deposit, they must incorporate in the fiscal legends complement of the CFDI or note in the equivalent document that is issued, the registration numbers of the company receiving the merchandise, in accordance with the previous paragraph and declare that said operation is carried out in terms of rules 5.2.4. and 5.2.5., as applicable. The alienations carried out by residents abroad must be covered by the equivalent document that complies with rule 3.1.8. Law 108, CFF 29, 29-A, RGCE 3.1.8., 5.2.4., 5.2.5.

Withdrawal of indirect exports 5.2.7. For the purposes of Articles 93 of the Law and 139 of the Regulations, companies with an IMMEX Program; national suppliers; or persons who have authorization to designate merchandise to the strategic supervised precinct regime, who receive the return of merchandise that had been transferred with entries in terms of the procedure of rule 4.3.21., may: I. Regarding companies with an IMMEX Program and persons who have authorization to designate merchandise to the strategic supervised precinct regime, process a temporary import entry or introduction to the strategic supervised precinct regime, and the company that returns the merchandise, the respective return entry or extraction from fiscal deposit, complying with rule 4.3.21., without the physical presentation of the merchandise being required. II. Regarding national suppliers who receive the return of the merchandise, they must process a withdrawal entry from the definitive export regime, attaching to the entry a copy of the document that accredits the adjustment in the VAT credit, in case the taxpayer has obtained the refund, or carried out the credit of the declared favorable balances due to the export, or in its case, the document with which the repayment of the IGI is accredited in terms of the Decree that establishes the refund of import taxes to exporters, published in the DOF on May 11, 1995 and its subsequent modifications, and the company that returns the merchandise, its respective withdrawal entry from the temporary import regime or of fiscal deposit. Both entries must be processed on the same date, without the physical presentation of the merchandise being required. When processing the withdrawal entry from the temporary import regime or fiscal deposit, the number, date and key of the paid entry that supports the withdrawal of the definitive export regime by the national supplier who receives the return of the merchandise must be recorded. Law 93, Regulations 139, Decree that establishes the refund of import taxes to exporters, RGCE 4.3.21.

Circumstances of export in submanufacturing operations 5.2.8. For the purposes of Articles 112 of the Law, 169 of the Regulations and 21 and 22 of the IMMEX Decree, in relation to Article 29, fraction IV, subsection b) of the VAT Law, companies that carry out a submanufacturing or subcontracting operation, may consider the provision of the submanufacturing or subcontracting service as an export of services, in the proportion in which the goods subject to submanufacturing or subcontracting were exported by the company with an IMMEX Program that contracted the service, provided that the company with an IMMEX Program had presented the notice referred to in rule 4.3.7. In this case, the company with an IMMEX Program must provide to the company that performs the submanufacturing or subcontracting service the model M1.10. Report of exports of submanufacturing or subcontracting operations, contained in Annex 1. The proportion is obtained by dividing the number of units returned and transferred by the company with an IMMEX Program in the immediate preceding semester that corresponds to the merchandise for which the submanufacturing or subcontracting service was performed, by the total number of units for which the submanufacturing or subcontracting service was performed in the same period. The semesters will comprise the months of January to June and July to December of each calendar year. When the company providing the submanufacturing or subcontracting services does not have the model M1.10. Report of exports of submanufacturing or subcontracting operations, contained in Annex 1, at the time of issuing the corresponding invoice, it will be considered that the goods subject to the operation were not returned or transferred, and therefore, said submanufacturing or subcontracting operation cannot be considered as an export of services. Companies with an IMMEX Program that, in the last annual report referred to in Article 25 of the IMMEX Decree, had determined as a percentage of exports 100%, may provide a copy of said report to the company performing the subcontracting service instead of the model M1.10. Report of exports of submanufacturing or subcontracting operations, contained in Annex 1, referred to in this rule. Law 105, 108, 112, VAT Law 29, IMMEX Decree 21, 22, 25, Regulations 169, RGCE 1.2.1., 4.3.7., Annex 1

Indirect exports for the regime established in Article 135 of the Law 5.2.9. For the purposes of Article 135 of the Law and rule 4.7.1., in relation to Article 29 of the VAT Law, persons residing in the country who alienate merchandise to companies that have authorization to carry out the elaboration, transformation or repair of merchandise in supervised precincts or those who alienate to residents abroad when the physical delivery is carried out in national territory to the aforementioned companies, such merchandise shall be considered exported, provided that they simultaneously present in the same customs office the export entry and the entry by which the merchandise is designated to the regime of elaboration, transformation or repair in supervised precincts. In the case of the persons indicated in the previous paragraph, they may present the import and export entries monthly provided that they correspond only to operations carried out during the immediate preceding calendar month, between the same authorized company and the same supplier. Law 135, VAT Law 29, RGCE 4.7.1.

340 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 Chapter 5.3. Special Tax on Production and Services Placement of seals or tags in fiscal warehouse 5.3.1. For the purposes of Article 19, fraction V of the Special Tax on Production and Services Law (Ley del IEPS), taxpayers who import alcoholic beverages may affix the corresponding seals or tags in a general warehouse authorized for such purposes, when they prove to the warehouse issuing the quota letter and to the corresponding customs office that they are registered in the Alcoholic Beverages Taxpayers Registry and prove payment of the rights for seals or tags as established in articles 53-K and 53-L of the Federal Tax Code (LFD). Importers must prove to the authorized general warehouses, prior to the entry of the goods referred to in this rule, that they have made the payment of rights for seals or tags. The provisions of Article 105, fraction IX of the Federal Tax Code (CFF) shall not be applicable to taxpayers who, complying with the provisions in the preceding paragraph, withdraw from customs the containers containing alcoholic beverages to deposit them in an authorized general warehouse, in which they will affix the seals or tags to said containers. Law 119, 144, LFD 53-K, 53-L, Ley del IEPS 19, CFF 105, RMF Annex 19 Stolen, lost, or damaged seals or tags 5.3.2. For the purposes of Article 19, fraction V of the Ley del IEPS, in the event of theft, loss, or damage to the seals or tags intended for placement on the goods to be imported or imported, the taxpayer must observe rule 5.2.11. of the RMF. Ley del IEPS 19, CFF 105, RMF 5.2.11. Chapter 5.4. Tax on New Cars Application of ISAN in imports 5.4.1. For the purposes of Articles 1, fraction II and 5, subsection a) of the Ley del ISAN, definitive imports into national territory of vehicles such as the following are also included in said circumstances: passenger cars and others conceived mainly for the transport of persons, including family types (break or station wagon); racing cars; and special vehicles for the transport of persons on golf courses. Law 96, Ley del ISAN 1, 5 Chapter 5.5. Income Tax Deduction of losses, waste, and spare parts 5.5.1. For the purposes of Articles 27, fraction XIV and 147, fraction XII of the Income Tax Law (Ley del ISR), when it comes to waste, these will be deductible until they are returned, destroyed, donated, or destined to the definitive import regime; with respect to losses, when these are consumed. With respect to spare parts, tools, and accessories imported under an IMMEX Program, which are used in the production process, they may be deducted at the time the temporary import is made. For the purposes of this rule and Articles 106, third paragraph of the Law, and 163 of the Regulations, goods intended for the maintenance and repair of goods temporarily imported under Article 106, fraction V of the Law, provided they are not incorporated into the cars or trucks of mobile homes, may be deducted until the goods replaced by these are returned abroad, destroyed, or imported definitively. Law 106, 108, 109, Ley del ISR 27, 147, Reglamento 163, 171

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 341 Title 6. Acts After Clearance Chapter 6.1. Rectification of Declarations Rectification of declarations 6.1.1. For the purposes of Article 89 of the Law and 137 of the Regulations, importers and exporters must request authorization on a single occasion to effect the rectification before the ACAJACE or when the provisions provide for rectification requiring prior authorization before the conclusion of customs clearance, before the DGOA, of the data contained in the declarations or consolidated declarations, provided that: I. The interested party has generated a payment of undue amounts and the declaration shows payment in cash, according to appendix 13, contained in Annex 22, with the exception of those derived from the application of: a) Tariff preferences emanating from Agreements, Conventions, or free trade treaties of which the Mexican State is a Party and are in force. b) Tariffs of a PROSEC, provided that on the date of the original operation the importer had the authorization of the respective Program, for the sector in question. c) A new rate of the TIGIE, even when this derives from the modification of the tariff fraction. d) Article 47, fifth paragraph of the Law. e) The preferential tariff granted under a quota, provided that the rectification is made within the validity of the respective quota. f) A final resolution issued by the SE, in matters of unfair international trade practices, in which it is determined that a countervailing duty has been revoked, or that the goods in question were not the subject of the respective investigation. g) A contract from which it is clear that the final price can be defined with data that will be known after the importation of hydrocarbons, petroleum products, petrochemical products, sulfur, and any other goods contained in Annex 14. II. It is requested to change the customs regime of the goods. III. It concerns vehicle identification data, which have a VIN and are classified in subheadings 8703.21, 8703.22, 8703.23, 8703.24, 8703.31, 8703.32, 8703.33, 8703.90, 8704.21, 8704.22, 8704.23, 8704.31, and 8704.32. For such purposes, as appropriate, a request will be presented in accordance with rule 1.2.2., first paragraph before the DGOA, or using the format A8 Authorization for rectification of declarations, contained in Annex 1, before the ACAJACE, attaching the documents that support the error or the justification of the request, on a storage device for any electronic equipment. The applicant must be up to date in the fulfillment of their tax obligations, not be published in the lists referred to in Articles 69, with the exception of fraction VI of said provision, and 69-B, fourth paragraph of the CFF, have a domicile located in the RFC, and have a tax mailbox. The authority may require the applicant to provide 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; if the aforementioned requirement is not attended, the request will be considered not presented. The authorization established in this rule is applicable, provided that the circumstance is not located in any of the specific rectification procedures established in other rules, even those that provide for administrative benefits. Law 47, 89, CFF 17-K, 69, 69-B, LIGIE 1, Chapter 87, Reglamento 137, 138, RGCE 1.2.1., 1.2.2., Annexes 1, 14, and 22

342 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 Rectification of declarations in the RFC 6.1.2. For the purposes of Articles 89 of the Law and 137 of the Regulations, the RFC key of the importer or exporter declared in the declaration may be rectified only once, provided that: I. The RFC key has been modified as a consequence of a change in denomination or corporate name and a copy of the notice presented in accordance with the applicable provisions of the CFF is presented to customs. II. The RFC key of the importer or exporter recorded in the declaration has been cancelled as a consequence of merger or spin-off operations and a copy of the corresponding notices, presented in accordance with the applicable provisions of the CFF, is presented to customs. III. The RFC key of an importer or exporter different from the one entrusted with the clearance of the goods has been erroneously recorded in the respective declaration, provided that the following is proven to customs: a) That prior to the clearance of the goods, they had the document to prove the entrustment conferred upon them to carry out such clearance, in accordance with Article 162, fraction VII of the Law. b) That the documentation referred to in Article 36-A, fractions I and II of the Law, is in the name of the person who entrusted them with the clearance of the goods. c) That the customs agent, customs agency, or customs attorney have carried out clearances for the taxpayers involved, except when it is the first clearance carried out in the name of the importer or exporter for whom the error was committed. d) That at the time of carrying out the clearance of the goods, both the person who entrusted them with the clearance of the goods and the person in whose name the declaration was issued, are registered in the Importers Registry or, if applicable, have the authorization referred to in rule 1.3.6., to import goods without being registered in said registry. The provisions in this subsection shall not be applicable when it comes to imports made under rule 1.3.1., or exports. e) That the fiscal interest is not harmed and that the formalities of the clearance of the goods have been correctly fulfilled. The rectification referred to in this subsection must be made no later than March 31 of the fiscal year immediately following that in which the original declaration was presented to the automated selection mechanism, and the rectification can only be made to indicate the RFC key and, if applicable, the name and domicile of the person who entrusted the clearance of the goods. IV. The RFC key has been recorded incorrectly due to typographical errors up to a maximum of three characters, provided that it is proven to customs that it is indeed a typographical error, with documentation that accredits their RFC. The reason for the change of the RFC key in accordance with this rule must be indicated in the observations field of the rectification declaration. Under no circumstances shall the rectification of the declaration proceed if the automated selection mechanism determines that customs inspection must be carried out and until this has been completed. Likewise, said rectification shall not be applicable during the exercise of verification powers. Additionally, the name and domicile of the importer or exporter declared in the original declaration may be rectified, only if the rectification of these data is made simultaneously with the RFC key; otherwise, the rectification of them will no longer proceed. Law 36-A, 59, 89, 162, Reglamento 137, RGCE 1.3.1., 1.3.6., Annex 22

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 343 Rectification of declarations in concluding agreement 6.1.3. For the purposes of Article 89, penultimate paragraph of the Law, taxpayers who are subject to the exercise of verification powers contemplated in Article 42, fractions II, III, and IX of the CFF, may rectify the omitted and/or inaccurate data recorded in their declarations provided that the adoption of a concluding agreement has been requested and the corresponding notice is presented, in accordance with the procedure sheet 117/LA Notice for the rectification of declarations derived from the adoption of a concluding agreement, contained in Annex 2. Law 89, CFF 42, 69-C, Reglamento 137, RGCE 1.2.2., Annex 2 Rectification to request preferential tariff treatment after importation of goods 6.1.4. For the purposes of Articles 36-A, fraction I, subsection d) and 89 of the Law, when after customs clearance the declaration is rectified with the purpose of requesting preferential tariff treatment for goods originating in accordance with commercial agreements or free trade treaties of which the Mexican State is a Party and are in force, in addition to indicating in the identifiers block the key that corresponds according to appendix 8, contained in Annex 22, the proof of origin, the certificate of origin, or the valid and current certificate of origin corresponding must be attached to the declaration as indicated in rule 3.1.31. Law 36-A, 89, RGCE 3.1.31., Annex 22 Chapter 6.2. Complementary Declarations Annual payment for pending customs contributions 6.2.1. For the purposes of Articles 36 and 64, first paragraph of the Law, to adjust the customs value recorded in the definitive import declarations processed during a fiscal year, for which a global complementary declaration of the fiscal year to which they correspond may be made, provided that there are no balances in favor of foreign trade contributions and the following is done: I. In the field of the Descargos block, contained in Annex 22, the declarations subject to the adjustment must be recorded and the data of the documents that originate it must be indicated. II. When there are contributions or revenues to be paid, they must be updated in accordance with Article 17-A of the CFF, from the date of the definitive import declarations until payment is made. III. The corresponding surcharges must be paid, calculated from the date of the definitive import declarations, if applicable. Notwithstanding the foregoing, if as a result of verification powers, the customs authority detects irregularities in the customs value declared in the definitive import declarations, it may apply this benefit provided that the taxpayer informs in writing to the authority that initiated the fiscalization act, their willingness to make the global complementary declaration, pays the fine established in Article 185, fraction II of the Law, for each declaration, and complies with the requirements indicated in this rule. For the purposes of the preceding paragraph, the writing must be presented, in the case of a home visit, before the final act is issued, and in office reviews, before the observations letter is issued. Once the writing is presented, the taxpayer will have a period of ten days to present the global complementary declaration and prove that they have complied with the aforementioned requirements. The provisions in this rule will be applicable to companies with an IMMEX Program in their temporary import declarations. Law 36, 64, 184, 185, CFF 17-A, 21, RGCE Annex 22

344 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 Adjustment to the commercial value of goods in export 6.2.2. For the purposes of Articles 36 and 79 of the Law, to adjust the commercial value recorded in the definitive export declarations processed during a fiscal year, a global complementary declaration may be made, before the presentation of the annual declaration of said year or on the occasion of the complementary declaration, provided that there are no balances in favor of foreign trade contributions, as follows: I. It will be carried out according to the following procedure: a) In the Descargos block field, contained in Annex 22, the declarations subject to the adjustment must be recorded and the data of the documents that originate it must be indicated. b) If applicable, the difference in contributions must be paid, updated in accordance with Article 17-A of the CFF, from the date of the definitive export declarations until payment is made. c) If applicable, the corresponding surcharges must be paid, calculated from the date of the definitive export declarations. II. If as a result of verification powers, the customs authority detects irregularities in the commercial value declared in the definitive export declarations, it may apply this benefit provided that the taxpayer informs in writing to the authority that initiated the fiscalization act, their willingness to make the global complementary declaration, pays the fine established in Article 185, fraction II of the Law, for each declaration, and complies with the requirements indicated in this rule; the writing must be presented: a) In the case of a home visit, before the final act is issued. b) In office reviews, before the observations letter is issued. Once the writing is presented, the taxpayer will have a period of ten days to present the global complementary declaration and prove that they have complied with the aforementioned requirements. Law 36, 79, 102, 184, 185, CFF 17-A, 21, RGCE Annex 22 Concluding agreement in PAMA 6.2.3. For the purposes of Article 69-C of the CFF, taxpayers subject to a PAMA, derived from the powers established in Article 42, fraction III of the CFF, who do not agree with the facts or omissions recorded in the PAMA initiation act, which may entail non-compliance with tax and customs provisions, may opt to request the adoption of a concluding agreement. Said agreement may cover one or more of the recorded facts or omissions, and will be definitive regarding the fact or omission on which it is based. The adoption of a concluding agreement may be requested at any time from the start of the powers established in Article 42, fraction III of the CFF and up to within twenty days following that in which the notification of the seizure and PAMA initiation act takes effect. The procedure of a concluding agreement suspends the period referred to in Article 155 of the Law, from the time the taxpayer presents a request for a concluding agreement to PRODECON and until the conclusion is notified to the reviewing authority. For the purposes of this rule, the procedure established in Title III, Chapter II of the CFF will apply. Law 150, 155, CFF 42, 69-C, 69-D, 69-E, 69-F, 69-G, 69-H

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 345 Chapter 6.3 Origin Verification Procedures Origin verification 6.3.1. For the purposes of Article 144, fraction XXV of the Law, in the processing of origin verification procedures established in commercial agreements and free trade treaties of which the Mexican State is a Party and are in force, customs authorities will notify importers of the goods subject to origin verification, in terms of Article 134 of the CFF, only for knowledge purposes, the start of the verification procedure to the producers or exporters in question, or both, the intention to deny preferential tariff treatment, if applicable, as well as the resolution that determines on the origin of the goods and the preferential tariff treatment to the goods subject to the procedure. Law 144, CFF 134 Title 7. Integral Certification Scheme Chapter 7.1. General Provisions General requirements for obtaining Registration in the Certification Scheme for Companies 7.1.1. For the purposes of Articles 28-A, first paragraph of the VAT Law, 15-A, first paragraph of the IEPS Law, and 100-A of the Law, those interested in obtaining Registration in the Certification Scheme for Companies under the modalities of VAT and IEPS, Commercializer and Importer, Authorized Economic Operator, and Certified Commercial Partner, must comply with the following requirements: I. In the case of legal entities, they must be constituted in accordance with Mexican legislation. II. Be up to date in the fulfillment of their tax and customs obligations; likewise, have authorized the SAT to make public the positive opinion on the fulfillment of tax obligations in terms of rule 2.1.24. of the RMF. III. Have personnel to carry out the production process or provide the service, as applicable, registered with the IMSS; comply with the payment of employer-employee contributions and comply with the obligation to withhold and pay the ISR of the workers. In the event of subcontracting specialized services or the execution of specialized works, comply with what is established in Article 27, fraction V, third paragraph of the Income Tax Law. IV. Not be in the lists of companies published by the SAT, referred to in the Articles: a) 69 of the CFF, with the exception of fraction VI; b) 69-B, fourth paragraph of the CFF; or c) 69-B Bis, ninth paragraph of the CFF. V. Have valid digital seal certificates, as well as not be in any of the circumstances of Article 17-H Bis of the CFF, during the last twelve months, counted from the date of submission of the application. VI. Have registered with the SAT all domiciles where they carry out activities linked to the Maquiladora or export Program or use for the development of their economic and foreign trade activities, in terms of Articles 27, section B, fractions II and III of the CFF and 29, fraction VIII of the CFF Regulations. VII. Have an updated contact medium for the purposes of the tax mailbox, in terms of Article 17-K, penultimate paragraph of the CFF. VIII. Not be suspended in the Importers Registry or in the Importers Registry of Specific Sectors or Sectoral Exporters Registry. IX. Allow at all times access to AGACE personnel for the initial inspection visit or supervision inspections on the compliance with the requirements and obligations derived from the authorization under which foreign trade operations are carried out.

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X. Have customers and suppliers abroad, directly or indirectly linked to the customs regime under which the Registration in the Enterprise Certification Scheme is requested, and with whom foreign trade operations have been carried out during the last twelve months, counted from the date of submission of the application.

XI. In their case, have suppliers of inputs acquired in national territory, linked to the process under the regime for which the Registration in the Enterprise Certification Scheme is being requested, during the last six months, counted from the date of submission of the application.

XII. Have the legal use or enjoyment of the premises or properties where the productive processes or the provision of services take place, as applicable, in which a mandatory term of at least one year of validity is established and which still has a validity of at least eight months counted from the date of submission of the application.

XIII. Not have had a criminal complaint or denunciation filed by the SAT against partners, shareholders, legal representative, or members of the administration of the applying company, or, in their case, a declaration of prejudice; during the last three years prior to the submission of the application.

XIV. Maintain inventory control in accordance with Article 59, fraction I of the Law, in terms of Annex 24, section C.

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

XVI. The partners or shareholders, as applicable, legal representative with authority for acts of dominion, and members of the administration, in accordance with the constitution of the applying company, are up to date in the fulfillment of their tax obligations.

XVII. That their partners or shareholders, as applicable, legal representatives with authority for acts of dominion, and members of the administration, are not linked to any company whose Registration in the Enterprise Certification Scheme has been cancelled, in accordance with rule 7.2.4., section A, fractions V, VI and VII and section B, fractions II, III and V and/or rule 7.2.5., fractions VI, VII and XI.

XVIII. Have made the payment of the right referred to in Article 40, subsection m) of the LFD, in relation to Annex 19 Updated Amounts of the LFD of the current RMF at the date of submission of the registration application.

Interested parties may simultaneously request the Registration in the Enterprise Certification Scheme under the VAT and IEPS modality and Authorized Economic Operator in any of its areas, accrediting the requirements established in this rule, which will cover both modalities, except for the payment of rights, which must be made for each modality.

Companies that have Registration in the Enterprise Certification Scheme, VAT and IEPS modality or Authorized Economic Operator modality, interested in obtaining the mentioned registration in the modality in which they are not authorized, may have the requirements established in this rule accredited, provided that they continue to comply with them.

Law 59, 100-A, VAT Law 28-A, IEPS Law 15-A, LFD 40, ISR Law 27, CFF 17-K, 17-H Bis, 27, 28, 69, 69-B, 69-B Bis, 134 CFF Regulation 29, RGCE 7.2.4., 7.2.5., RMF 2.1.24., 2.8.1.5., 2.8.1.6., Annexes 19 and 24

Specific requirements for obtaining the Registration in the Enterprise Certification Scheme, VAT and IEPS modality, rubric A

7.1.2. For the purposes of Articles 28-A, first paragraph of the VAT Law and 15-A, first paragraph of the IEPS Law, interested parties who intend to obtain the Registration in the Enterprise Certification Scheme under the VAT and IEPS modality, in addition to the requirements established in rule 7.1.1., must comply with the following:

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 347

I. Submit the corresponding application in accordance with procedure form 61/LA Application for inscription in the Register of the Enterprise Certification Scheme and notice for its renewal contained in Annex 2.

II. Have at least ten workers registered with the IMSS and make the payment of the total employer-employee contributions.

III. Accredit that they have investment in national territory.

IV. In case of having previously had the Registration in the Enterprise Certification Scheme, VAT and IEPS modality or having guaranteed the fiscal interest of VAT and IEPS, be up to date in the fulfillment of the obligations related to Annex 30.

V. That their suppliers are not on the list of companies published by the SAT in terms of Article 69-B, fourth paragraph of the CFF.

Additionally, they must comply with the following:

A. Taxpayers who operate under the temporary import regime through an IMMEX Program authorized by the SE, must:

I. Have a valid IMMEX Program.

II. Have the necessary infrastructure to carry out the operation of the IMMEX Program, the industrial or service process in accordance with the modality of their Program, for which the customs authority may carry out inspections at the homes or establishments where operations are carried out at any time.

III. Have temporarily imported goods under their IMMEX Program and returned them, during the last twelve months, in accordance with the following:

a) Companies whose authorized IMMEX Program is the elaboration, transformation or repair of goods, must return those that have been used in said processes in at least 60% of the total value of temporary imports of inputs made in the indicated period.

b) Companies whose authorized IMMEX Program has as its object activities other than the elaboration, transformation or repair of goods and return the temporarily imported goods in the same state, must return them in at least 60% of the total value of their temporary imports, considering the indicated period.

IV. Describe the activities related to the productive processes or provision of services in accordance with the modality of the Program, from the arrival of the goods to national territory, their storage, their productive process and their return.

V. Have a maquila contract, sales contract, purchase order or service contract or firm orders with which they accredit the continuity of the export project.

Interested parties who have obtained their IMMEX Program for the first time before the SE, within the twelve months prior to the date of submission of their application, may comply with the requirements indicated in rule 7.1.1., fraction III and fraction II, of the first paragraph, of this rule, with the document supporting the hiring of at least 10 workers and will not be subject to the requirements of rule 7.1.1., fractions X and XI, nor to that indicated in section A, fraction III of this rule.

For those companies that have obtained an IMMEX Program for the first time, for a pre-operational period; an authorization for the establishment of a fiscal deposit to undergo the process of assembly and manufacturing of vehicles; an authorization for the elaboration, transformation or repair regime in a supervised fiscal enclosure or authorization for the strategic fiscal enclosure regime; within the twelve months prior to the date of the application for their Registration, on a single occasion, they may request registration only for the temporary import of

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

fixed assets, complying with the requirements indicated in rule 7.1.1. and those established in this rule with the exception of fraction II of this section; fraction III, of section C and fraction III of section D, in which case, the mentioned registration will be granted for a period of up to six months, which may be extended, on a single occasion, for an additional period of three months, for which they must present, before the AGACE, their application, up to five days before the expiration of the registration, by free writing, having that registration extended the day after its expiration.

Once they have the necessary infrastructure to carry out the operation of the IMMEX Program or the industrial process in accordance with the modality of their program, they must inform the AGACE by free writing, so that the authority carries out the inspection visit and corroborates that they have said infrastructure, as well as that they comply with all the requirements applicable to the requested rubric, issuing the corresponding resolution in which the definitive registration is granted within the term established in rule 7.1.6. and, in case of being favorable, transferring the balance generated in the SCCCyG by the temporary import of fixed assets automatically to the definitive registration granted.

In case the registration period granted concludes without the writing referred to in the previous paragraph having been presented, it will be notified that said registration has become ineffective, and they must comply with rule 7.2.7.

When as a result of the inspection visit it is determined that compliance with the requirements for the selected rubric is not accredited, a request will be made on a single occasion, granting a period of ten days for the taxpayer to remedy the irregularities detected; after said period has passed without the taxpayer accrediting compliance with the requirements, the registration for the temporary import of fixed assets will be left without effect and they must comply with rule 7.2.7.

B. Companies that import or intend to temporarily import goods from the tariff fractions indicated in Annex II of the IMMEX Decree and/or from the tariff fractions indicated in Annex 28, must comply with what is established in section A, of this rule and have carried out operations under the IMMEX Program in at least the twelve months prior to the application and have temporarily imported goods under their IMMEX Program and returned them, during the last twelve months, prior to the date of submission of the application, in accordance with the following:

I. Companies whose authorized IMMEX Program is the elaboration, transformation or repair of goods, must return those that have been used in said processes in at least 80% of the total value of temporary imports of inputs made in the indicated period.

II. Companies whose authorized IMMEX Program has as its object activities other than the elaboration, transformation or repair of goods and return the temporarily imported goods in the same state, must return them in at least 80% of the total value of their temporary imports, considering the indicated period.

C. Taxpayers who operate the fiscal deposit regime to undergo the process of assembly and manufacturing of vehicles, to companies of the terminal automotive industry or manufacturing of transport vehicles referred to in rule 4.5.30., must:

I. Have a valid authorization for the establishment of a fiscal deposit to undergo the process of assembly and manufacturing of vehicles to companies of the terminal automotive industry or manufacturing of transport vehicles and not be subject to a cancellation procedure.

II. Have the necessary infrastructure to carry out the operation of their regime, so the customs authority may carry out inspections at the homes or establishments where operations are carried out at any time.

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III. Describe the activities related to the productive processes or provision of services in accordance with their regime, from the arrival of the goods, their storage, their productive process and return.

IV. Have a maquila contract, sales contract, purchase order or service contract, or firm orders with which they accredit the continuity of the export project.

D. Taxpayers who operate under the elaboration, transformation or repair regime in Supervised Fiscal Enclosure or with the Strategic Fiscal Enclosure Regime, must:

I. Have a valid authorization of the elaboration, transformation or repair regime in Supervised Fiscal Enclosure or of the Strategic Fiscal Enclosure regime and not be subject to a cancellation procedure.

II. Have the necessary infrastructure to carry out the operation of their regime, so the customs authority may carry out inspections at the homes or establishments where operations are carried out at any time.

III. Describe the activities related to the productive processes or provision of services in accordance with their regime, from the arrival of the goods, their storage, their productive process and return.

IV. Have a maquila contract, sales contract, purchase order or service contract or firm orders with which they accredit the continuity of the export project.

Companies that obtain authorization to designate goods to the strategic fiscal enclosure regime in terms of Article 135-A of the Law, by the ANAM, will obtain the Registration in the Enterprise Certification Scheme, in the VAT and IEPS modality, in accordance with rule 4.8.13., which will be conditioned on compliance with the obligations inherent to the Registration in the Enterprise Certification Scheme, provided that the corresponding application is presented, complying with the requirements indicated in rules 7.1.2. or 7.1.3. and, in their case, the corresponding renewal notice.

Taxpayers who have complied with the requirements indicated above, will be inscribed and active in the VAT and IEPS modality in rubric A, with the exception of taxpayers who operate under the Strategic Fiscal Enclosure regime.

Interested parties who have been authorized within the twelve months prior to the date of submission of their application, under the customs regimes referred to in sections C and D of this rule, may comply with the requirement established in fraction II, of the first paragraph of this rule, with the document supporting the hiring of at least ten workers, and will not be subject to the requirement of rule 7.1.1., fraction X.

When as a result of the initial inspection or prior to the request of the competent authority, the taxpayer does not accredit that they have the necessary facilities to carry out their productive or service processes, a new application cannot be made during the following six months, counted from the issuance of the respective resolution.

For those companies that have obtained their Registration in the Enterprise Certification Scheme in the VAT and IEPS modality, without having declared that they carry out or will carry out temporary imports of goods from the tariff fractions indicated in Annex II of the IMMEX Decree and/or from the tariff fractions contained in Annex 28, and these have not complied with the requirements established in section B of this rule, they cannot import said goods under their Registration in the Enterprise Certification Scheme.

In the case of those companies that after obtaining their Registration in the Enterprise Certification Scheme in the VAT and IEPS modality, wish to carry out temporary imports of goods from the tariff fractions indicated in Annex II of the IMMEX Decree and/or from the tariff fractions contained in Annex 28, they must request authorization, in accordance with procedure form 118/LA Authorization to temporarily import goods listed in Annex II of the IMMEX Decree or in Annex 28 of the RGCE, or in both, contained in Annex 2.

At all times the authority may carry out the necessary supervision visits to verify compliance with the provisions established in this rule.

Law 108, 135-A, VAT Law 28-A, IEPS Law 15-A, CFF 69-B, IMMEX Decree Annex II, RGCE 1.2.1., 1.2.2., 4.5.30., 4.5.32., 4.8.13., 7.1.1., 7.1.3., 7.1.6, 7.2.7., Annexes 1, 2, 28 and 30

Requirements that interested parties must accredit to obtain the VAT and IEPS modality, rubrics AA and AAA

7.1.3. For the purposes of Articles 28-A, first paragraph of the VAT Law and 15-A, first paragraph of the IEPS Law, interested parties who intend to obtain the Registration in the Enterprise Certification Scheme in its VAT and IEPS modality, rubrics AA or AAA, in addition to what is established in rules 7.1.1. and 7.1.2., as applicable, must comply with the following:

I. VAT and IEPS Modality, rubric AA:

a) Have carried out during the last four years or more, operations under the regime for which they request certification or that on average, during the last twelve months they had more than one thousand workers registered with the IMSS or that their machinery and equipment is greater than $50,000,000.00 (fifty million pesos 00/100 m.n.).

b) That no fiscal credit has been notified to them by the SAT in the twelve months prior to the date of submission of the application or, in their case, accredit that they are under the procedure established in the second paragraph, of this rule or, in their case, have made the payment of the same.

c) Not have a resolution of inadmissibility of VAT refunds, whose amount represents more than 20% of the total of authorized refunds and/or that the denied resulting amount exceeds $5,000,000.00, (five million pesos 00/100 m.n.) individually or in their entirety, during the last six months counted from the date of submission of the application.

II. VAT and IEPS Modality, rubric AAA:

a) Have carried out during the last seven years or more, operations under the regime for which they request certification or that on average, during the last twelve months they had more than two thousand five hundred workers registered with the IMSS or that their machinery and equipment is greater than $100,000,000.00 (one hundred million pesos 00/100 m.n.).

b) That no fiscal credit has been notified to them by the SAT in the last twenty-four months prior to the date of submission of the application or accredit that they are under the procedure established in the second paragraph, of this rule or, in their case, have made the payment of the same.

c) Not have a resolution of inadmissibility of VAT refunds, whose amount represents more than 20% of the total of authorized refunds and/or that the denied resulting amount exceeds $5,000,000.00 (five million pesos 00/100 m.n.), individually or in their entirety, during the last six months counted from the date of submission of the application.

Interested parties in obtaining the VAT and IEPS modality, rubrics AA and AAA who have fiscal credits, may obtain the Registration in the Enterprise Certification Scheme in its VAT and IEPS modality, in said rubrics, provided that the credits are guaranteed in terms of Article 141 of the CFF, except in those cases where a means of defense has been presented in which it is not mandatory to guarantee or request authorization for the payment of omitted contributions and their accessories in a deferred manner in accordance with Articles 66 and 66-A of the CFF, without said period exceeding twelve months from the authorization granted by the SAT or if they have been authorized to pay in installments.

In those cases where the registration is requested in accordance with procedure form 61/LA Application for inscription in the Register of the Enterprise Certification Scheme and notice for its renewal contained in Annex 2, in rubrics AA or AAA, and that from the information known by the authority it is determined that it does not comply with all the requirements for the requested certification, the AGACE, according to the information obtained, will grant the corresponding rubric.

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Interested parties who have been granted Registration in the Business Certification Scheme in the VAT and Special Tax on Production and Services (IEPS) modality, categories A or AA, may request a change to other categories, provided they comply with the obligations indicated in rule 7.2.1., of the category they hold and submit their request complying with the additional requirements of the requested category.

When, as a result of the initial inspection or prior to a request by the competent authority, the taxpayer fails to prove that they have the necessary facilities to carry out their production or service processes, a new request cannot be made during the following six months, counted from the issuance of the respective resolution.

VAT Law 28-A, IEPS Law 15-A, CFF 66, 66-A, 69, 141, RGCE 1.2.2., 7.1.1., 7.1.2., 7.1.6., 7.2.1., Annex 2

Specific requirements for obtaining Registration in the Business Certification Scheme, Commercializer and Importer or Authorized Economic Operator modality

7.1.4. For the purposes of Article 100-A of the Law, interested parties seeking to obtain Registration in the Business Certification Scheme in the Commercializer and Importer or Authorized Economic Operator modality, under the categories of Importer and/or Exporter, Holding Company, Aeronautics, SECIIT, Textile, Strategic Fiscalized Precinct Regime, and Logistics Outsourcing, in addition to what is indicated in rule 7.1.1., must comply with the following:

I. Submit the corresponding request in accordance with procedure form 61/LA "Request for inscription in the Registry of the Business Certification Scheme and notice for its renewal" contained in Annex 2.

II. Have carried out foreign trade operations during the two years prior to their request.

The two-year period referred to in the preceding paragraph is exempted for newly created companies that are part of the same group or result from a merger or spin-off, provided that the group, the merging companies, or, as applicable, the spun-off company, have carried out foreign trade operations within the referred period and the company attaches to its request a certified copy of the document in which the merger or spin-off of the company is recorded, or alternatively, proves that it is part of the same group, as established in rule 7.1.7.

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

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

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

III. Designate authorized transport companies to carry out the transfer of foreign trade goods.

IV. Comply with the minimum security standards established in format E3 Company Profile or E8 Strategic Fiscalized Precinct Profile, contained in Annex 1, as applicable, which must be duly filled out, for each of the facilities where they carry out foreign trade operations.

To obtain Registration in the Business Certification Scheme, in the Commercializer and Importer or Authorized Economic Operator modality under the categories of Holding Company, Aeronautics, SECIIT, Textile, Strategic Fiscalized Precinct Regime, and Logistics Outsourcing, in addition to what is established in the first paragraph of this rule, they must:

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A. Commercializer and Importer Modality, with the exception of fractions III and IX of rule 7.1.1., and fractions II and IV of the first paragraph of this rule:

I. Not have an IMMEX Program.

II. Have carried out in the semester immediately preceding the date they submit their request, imports with a customs value not less than $300,000,000.00 (three hundred million pesos 00/100 m.n.).

Semesters are considered to be the periods from January to June and from July to December of each fiscal year.

B. Authorized Economic Operator Modality under the Holding Company category:

I. Have Registration in the Business Certification Scheme in the VAT and IEPS Modality in any of its categories and have been designated as holding companies to integrate the manufacturing or maquila operations of two or more controlled companies, regarding which the holding company participates directly or indirectly in their administration, control, or capital, when any of the controlled companies has such direct or indirect participation over the other controlled companies and the holding company, or when a third company, whether resident in national territory or abroad, participates directly or indirectly in the administration, control, or social capital, both of the holding company and the controlled companies, as well as the valid authorization of the IMMEX Program granted by the SE.

II. List of controlled companies, indicating their shareholding participation, the RFC key, and the amount of imports and exports carried out by each of said companies.

III. A diagram of the shareholding and corporate structure, as well as a certified copy of the public deeds, in which the shareholding participation of the holding company and the controlled companies is recorded.

Controlled companies that have integrated their maquila operations in a holding company that has obtained its Registration in the Business Certification Scheme in the Authorized Economic Operator modality, may individually obtain Registration in the Business Certification Scheme in the Authorized Economic Operator modality in any of its categories, provided they submit their request in accordance with this rule.

C. Authorized Economic Operator Modality, Aeronautics category, dedicated to the elaboration, transformation, assembly, repair, maintenance, and remanufacturing of aircraft, as well as their parts and components:

I. Have a valid IMMEX Program and Registration in the Business Certification Scheme in the VAT and IEPS modality in any of its categories and that the same is not subject to a suspension or cancellation procedure.

II. Have the permit from the General Directorate of Civil Aeronautics of the SICT, for the establishment of aircraft workshops, when the companies carry out said processes.

D. Authorized Economic Operator Modality, SECIIT category:

I. Have a valid IMMEX Program and Registration in the Business Certification Scheme in the VAT and IEPS modality in categories AA or AAA and that the same is not subject to a suspension or cancellation procedure.

II. Have had the authorization established in Article 100-A of the Law for the last two years, provided they have a SECIIT.

III. Comply with what is indicated in Annex 24, section B, and with the guidelines issued for this purpose by the AGACE, which will be made known on the SAT Portal.

IV. Comply with at least one of the following circumstances:

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a) Have at least one thousand workers registered with the IMSS, on the date of submission of the request.

b) Have fixed assets of machinery and equipment with an equivalent amount in national currency to 30,000,000 (thirty million) United States dollars.

c) Quote on recognized markets in terms of Article 16-C of the CFF.

In the case that the requesting company does not quote on the stock exchange, it may present the documentation that demonstrates that at least 51% of its shares with voting rights are owned directly or indirectly by a company that quotes on recognized markets.

V. Have means of transport for the transfer of imported goods whose final destination is outside the border or frontier region, which must have tracking systems.

VI. Have an electronic corporate control system for their operations, as well as a flow diagram of said system.

VII. Present a flow diagram describing the operation of their SECIIT.

VIII. Favorable report issued by the authorized Civil Association, Chamber, or Confederation in accordance with rule 7.1.9., which accredits compliance with what is established in the Guidelines of the Electronic System for the Control of Temporary Import Inventories, in accordance with rule 7.1.10.

E. Interested companies seeking to obtain Registration in the Business Certification Scheme in the Authorized Economic Operator modality under the Textile category, in addition to what is established in the first paragraph of this rule, must have an IMMEX Program and Registration in the Business Certification Scheme under the VAT and IEPS modality.

Textile sector companies that do not have an IMMEX Program must prove the following requirements:

I. Have at least thirty workers registered with the IMSS and make the payment of the entirety of worker-employer contributions to said institute.

II. That the partners and shareholders, legal representative, sole administrator, or members of the board of directors of the company prove having submitted the annual ISR declaration corresponding to the two last fiscal years prior to the request.

When it has the VAT and IEPS modality, this must not be subject to a suspension or cancellation procedure.

F. Interested companies seeking to obtain Registration in the Business Certification Scheme in the Authorized Economic Operator modality under the Strategic Fiscalized Precinct Regime category, in addition to what is established in the first paragraph of this rule, must:

I. Have Registration in the Business Certification Scheme under the VAT and IEPS modality and not be in a process of suspension or cancellation of said certification.

II. Have a valid authorization of the Strategic Fiscalized Precinct Regime and not be subject to the initiation of cancellation.

G. Interested companies seeking to obtain Registration in the Business Certification Scheme in the Authorized Economic Operator modality, Logistics Outsourcing category, with the exception of fraction XI of rule 7.1.1., must:

I. Have a valid services IMMEX Program and Registration in the Business Certification Scheme in the VAT and IEPS modality in any of its categories and that the same is not subject to a suspension or cancellation procedure.

II. Have at least one facility for the provision of logistics services and custody of foreign trade documentation.

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III. Participate directly in the handling of goods and cargo management, using their own transport, distribution centers, warehouses, and/or consolidation.

IV. In their case, designate third parties for the provision of customs, storage, transfer, and/or distribution services of foreign trade goods, which must have Registration in the Business Certification Scheme, Certified Commercial Partner or CTPAT modality, granted by CBP.

Companies registered in the Logistics Outsourcing category, interested in obtaining the SECIIT category, must comply with the requirements established in the second paragraph, section D, of this rule, with the exception of those indicated in fractions III and IV; for which they must exclusively comply with the catalogs and modules of Annex 24, section B, indicated in the guidelines issued for such purposes by the AGACE, which will be made known on the SAT Portal, and have carried out at least 50% of the value of their foreign trade operations within the last twelve months, counted from the date of submission of their request, with companies that have valid registration in the SECIIT category.

For those companies that request Registration in the Business Certification Scheme in the Authorized Economic Operator modality that are CTPAT partners, granted by CBP, they may prove the requirement established in the first paragraph, fraction IV of this rule, as follows:

I. Have the validation report issued in a period not greater than three years from the date the request is presented, through which they prove to the requester as a member of the CBP (CTPAT) program, with certified-validated status for each of the facilities validated by CBP (CTPAT), as well as annexing their corresponding simple translation to Spanish.

II. Have authorized CBP (CTPAT) to exchange information with Mexico, through its CTPAT portal or the mechanism that the authority of said country defines.

III. Comply with the minimum security standards established in format E3 Company Profile, contained in Annex 1, which must be duly filled out, in accordance with what is established in the filling instruction of the Profile, only for the facilities not validated by CBP (CTPAT).

The facilities that are validated by the CTPAT program, granted by the CBP, from which format E3 Company Profile, contained in Annex 1, is not presented, must comply at all times, with the minimum security standards of the cited Profile, in accordance with what is established in rule 7.2.1., third paragraph, fraction III, and not be subject to a suspension or cancellation process by CBP.

Companies must allow the inspection of the authority, when required, to their facilities and, in their case, the inspection to the facilities of commercial partners that participate in their supply chain, in order to verify that they comply with the minimum security standards, established in the Profile formats corresponding, contained in Annex 1, as well as to verify the information and documentation referred to in the cited Profile.

When as a result of the inspection visit referred to in the preceding paragraph, non-compliances related to the minimum security standards, contemplated in the corresponding Profile format, result, the requester may remedy said non-compliances before the issuance of the resolution established in rule 7.1.6., for which they will have a period of three months, counted from the notification of the indicated non-compliances. When the authority determines that they do not comply or remedy the detected non-compliances, the interested party may carry out the request procedure again in a period subsequent to six months, counted from the issuance of the resolution.

The resolution of the request referred to in this rule, will be issued in accordance with what is established in rule 7.1.6.

Companies that request Registration in the Business Certification Scheme in the Authorized Economic Operator modality in any of its categories, that have own transport units, may simultaneously request Registration in the Business Certification Scheme in the Certified Commercial Partner modality, category Terrestrial Auto Transporter, provided that in addition to what is indicated in rule 7.1.1. and this rule, they prove the following:

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I. Present the format named E5 Terrestrial Auto Transporter Profile, contained in Annex 1, duly filled out, complying with the minimum security standards, in accordance with the filling instruction of the cited profile.

II. Have the unique permit to operate private cargo transport valid, issued by the SICT.

III. Declare, under oath, the number of own units they have to operate private cargo transport.

IV. Have means of transport for the transfer of goods, which have tracking systems in accordance with what is established in the format named E5 Terrestrial Auto Transporter Profile, contained in Annex 1.

V. Be registered in the CAAT, in accordance with rule 2.4.5.

In case of obtaining Registration in the Business Certification Scheme in the Authorized Economic Operator modality and in the Certified Commercial Partner modality, category Terrestrial Auto Transporter, the AGACE will issue an official letter for each modality, and for such purposes, the validity granted in the Registration in the Business Certification Scheme in the Authorized Economic Operator modality will prevail in both modalities, for which they must comply at all times with the requirements and obligations applicable for each modality.

Likewise, those companies that have Registration in the Business Certification Scheme in the Authorized Economic Operator modality, may request Registration in the Business Certification Scheme in the Certified Commercial Partner modality, category Terrestrial Auto Transporter, at any time, in accordance with the procedure established in the fourth paragraph of this rule, and whose validity will be subject to that which they have in the Registration in the Business Certification Scheme in the Authorized Economic Operator modality, provided that it is not subject to a cancellation procedure of their Registration, having to declare, under oath, that the circumstances under which the authorization was granted, have not varied and that they continue to comply with the requirements inherent to it.

Companies that obtain Registration in the Business Certification Scheme, simultaneous, in the Authorized Economic Operator modality and Certified Commercial Partner modality, category Terrestrial Auto Transporter, may exclusively use the transport services for themselves, without being able to provide the transport service to third parties.

Law 100-A, LFD 40, CFF 16-C, 27, RGCE 1.2.1., 1.2.2., 2.4.5., 7.1.1., 7.1.6., 7.1.7., 7.1.9., 7.1.10., 7.2.1., 7.2.5., Annexes 1, 2 and 24, RMF Annex 19

Specific requirements for obtaining Registration in the Business Certification Scheme, Certified Commercial Partner modality

7.1.5. For the purposes of Article 100-A, second paragraph of the Law, interested parties who participate in the handling, storage, custody and/or transfer of foreign trade goods, may request Registration in the Business Certification Scheme, under the Certified Commercial Partner modality in the category of Terrestrial Auto Transporter, Customs Broker, Railway Transporter, Industrial Park, Fiscalized Precinct, Messenger and Parcel Service, and General Warehouse, provided they comply with the minimum security standards of formats E4 Customs Broker Profile, E5 Terrestrial Auto Transporter Profile, E6 Messenger and Parcel Service Profile, E7 Fiscalized Precinct Profile, E9 Railway Transporter Profile, E10 Industrial Parks Profile, and E11 General Warehouse Profile, as applicable, contained in Annex 1, and with the following:

I. Terrestrial Auto Transporter Category:

a) With the requirements referred to in rule 7.1.1., with the exception of what is established in fractions VIII, X, XI, XIV, as well as proving the requirement referred to in rule 7.1.4., first paragraph, fraction I.

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b) Submit the form known as E5 Profile of the Land Auto Transporter, contained in Annex 1, duly completed, complying with the minimum standards in terms of security, in accordance with the filling instructions of the said profile. c) Have a minimum of two years of experience in providing Federal Land Auto Transport services for goods. d) Have the valid permit, issued by the SICT, to provide the federal freight auto transport service. e) Declare, under oath, the number of own or leased units that it uses to provide the service. f) Have the legal use and enjoyment of facilities, used for the safeguarding of its units and for the operation of the parent company. g) Have means of transport for the transfer of goods, which have tracking systems in accordance with what is established in the form known as E5 Profile of the Land Auto Transporter, contained in Annex 1. h) Be registered in the CAAT, in accordance with rule 2.4.5.

Those companies that request Registration in the Certification of Companies Scheme, under the Certified Commercial Partner modality in the Land Auto Transporter category and that are partners of the CTPAT program, granted by CBP, may prove the requirements indicated in the first paragraph, subsection b) of this fraction, as follows: a) Have the validation report issued in a period not greater than three years from the date the application is presented, through which it proves the applicant as a partner of the CTPAT program, with certified-validated status, for each of the installations certified and validated by CBP, as well as annexing the corresponding simple translation into Spanish. b) Have authorized CBP to exchange information with Mexico, through the CTPAT portal or through the mechanism that the authority of that country defines. c) Comply with the minimum standards in terms of security established in the E5 Profile of the Land Auto Transporter format, contained in Annex 1, which must be presented duly completed, in accordance with what is established in said Profile, only for the installations not validated by CBP. d) The installations that are certified and validated by CBP from which the E5 Profile of the Land Auto Transporter, contained in Annex 1, is not presented, must comply at all times, with the minimum standards in terms of security of the said Profile in accordance with what is established in rule 7.2.1., fourth paragraph, fraction II and not be subject to a suspension or cancellation process by CBP.

II. Natural persons who have the customs broker patent referred to in article 159 of the Law, who have promoted on behalf of others the clearance of goods in the two years prior to the one in which they request the Registration of the Certification of Companies Scheme modality of Certified Commercial Partner category Customs Broker, must comply with the following: a) Prove the requirements referred to in rules 7.1.1., with the exception of what is established in fractions I, VIII, X, XI, XII and XIV, as well as prove the requirement referred to in rule 7.1.4., first paragraph, fraction I. When it comes to a substitute customs broker, the years of the replaced patent will be taken into consideration, for the purpose of having the two previous years promoting on behalf of others the clearance of goods fulfilled. b) Submit the E4 Profile of the Customs Broker format, contained in Annex 1, duly completed, regarding the installations associated with the customs office of adscription, as well as for each of the installations associated with the additional customs offices of the patent, complying with the minimum standards in terms of security established in the said Profile.

c) That its representatives are up to date in the fulfillment of tax obligations. d) That the customs patent is active and is not subject to a process of suspension, cancellation, extinction, disqualification or voluntary suspension, referred to in articles 164, 165 and 166 of the Law, nor have been suspended, cancelled, extinguished or disqualified in the three years prior to the one in which they request inscription in the registry, with the exception of those cases in which a favorable administrative resolution has been issued to the customs broker. e) In the event that one or more societies have been incorporated and/or constituted to facilitate the provision of their services, in the terms of the Law, these must be up to date in the fulfillment of tax obligations and must comply with article 222 of the Regulation.

III. Companies that have a public service concession for railway transport and that have a minimum of two years of experience in providing freight transport services by rail, prior to the one in which they request the Registration of the Certification of Companies Scheme, modality of Certified Commercial Partner, category Railway Transporter, in addition to what is established in rule 7.1.1., with the exception of fractions VIII, X, XI and XIV, must comply with rule 7.1.4., first paragraph, fraction I, as well as with the following: a) Submit the form known as E9 Profile of the Railway Transporter, contained in Annex 1, duly completed for each installation where the handling, storage and custody of foreign trade goods takes place, by section or by the complete network, as the case may be. b) Have the valid concession or permit, issued by the SICT, to provide the freight railway transport service. c) Have own, leased, loaned or other legal figure units with which it proves the possession of the same (tractive equipment), that it uses to provide the service. d) Have installations from which the legal ownership or possession is proven, used for the safeguarding of its units. e) Have means of transport for the transfer of goods, which have tracking systems in accordance with what is established in the E9 Profile of the Railway Transporter, contained in Annex 1.

IV. Companies interested in obtaining Registration in the Certification of Companies Scheme modality of Certified Commercial Partner, category of Industrial Park, in addition to what is established in rule 7.1.1., with the exception of fractions VIII, X, XI and XIV, must comply with rule 7.1.4., first paragraph, fraction I, as well as with the following: a) Submit the form known as E10 Profile of Industrial Parks, contained in Annex 1, duly completed for each Industrial Park that the companies house or the installations that belong to the RFC of the applicant, where foreign trade operations are carried out. Companies may add new Industrial Parks to this category, as long as the housed installations belong to the RFC of the applicant. b) Have an environmental impact statement.

V. Companies interested in obtaining Registration in the Certification of Companies Scheme modality of Certified Commercial Partner, category of Fiscalized Warehouse, that have provided the service of handling, storage and custody of foreign trade goods, for at least two years prior to the presentation of the application, in addition to what is established in rule 7.1.1., with the exception of fractions VIII, X, XI, must comply with what is stated in rule 7.1.4., first paragraph, fraction I, as well as with the following:

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a) Have a valid Fiscalized Warehouse authorization and not be subject to the initiation of cancellation. b) Submit the E7 Profile of the Fiscalized Warehouse format, contained in Annex 1, duly completed for each authorized installation.

VI. Companies interested in obtaining Registration in the Certification of Companies Scheme modality of Certified Commercial Partner category of courier and parcel services, in addition to what is established in rules 7.1.1. and 7.1.4. first paragraph, fractions I and II, must comply with the following: a) That the aircraft in which they carry out the transportation of documents and goods are their property or that of one of their national or foreign parent, subsidiary or affiliate companies. For these purposes, it will be understood as:

1. Subsidiaries: those national or foreign companies in which the courier and parcel company is a shareholder with voting rights, whether directly, indirectly or in both ways.
2. Affiliates: those national or foreign companies that are shareholders with voting rights, whether directly, indirectly or in both ways, of a national or foreign company, which in turn is a shareholder with voting rights, whether directly, indirectly or in both ways, of the courier and parcel company.
3. Parent companies: those national or foreign companies that are shareholders with voting rights, whether directly, indirectly or in both ways, of the courier and parcel company or of one of its affiliates or subsidiaries. Courier and parcel companies may comply with this fraction, proving that they have aircraft for the transportation of documents and goods, through a service contract, with a minimum validity of five years, which must not be less than one year on the date of their application, celebrated directly or through their parent, affiliate or subsidiary companies, with a concessionaire or permit holder duly authorized by the SICT, through which they make available for dedicated use of the activities of the courier or parcel company at least 30 aircraft and that provide regular frequencies to the airports where said company carries out the clearance of documents or goods. b) That the transport company, its subsidiary, affiliate or parent company that operates the transport on the aircraft indicated in the previous subsection, has the registration of air routes or airways within national airspace before the General Directorate of Civil Aeronautics of the SICT. c) Have a concession or authorization to provide the services of handling, storage and custody of foreign trade goods in accordance with articles 14 and 14-A of the Law. d) Have a minimum investment in fixed assets for an amount equivalent in national currency to 1,000,000 (one million) United States dollars on the date of presentation of their application. e) Submit the form known as E6 Profile of Courier and Parcel Services, contained in Annex 1, duly completed, complying with the minimum standards in terms of security established in said Profile, for each of the installations where they process foreign trade goods.

Regarding Courier and Parcel Companies that belong to the same group, in accordance with rule 7.1.7., they must additionally comply with the following: a) Have aircraft for the transportation of documents and goods, through a service contract, celebrated directly or through an operating company that is part of the same group, which has a concession or permit authorized by the SICT, through which it makes available for exclusive use of the courier and parcel activities at least three aircraft and provides regular frequencies to the airports where the Courier and Parcel Companies carry out the clearance of documents or goods.

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b) That the company that operates the transport on the aircraft indicated in the previous fraction, has its air routes or airways authorized or registered within national airspace before the General Directorate of Civil Aeronautics of the SICT. c) That they have, directly or through a company that is part of the same group, a concession or authorization to provide the services of handling, storage and custody of foreign trade goods in accordance with articles 14 and 14-A of the Law.

VII. Companies interested in obtaining Registration in the Certification of Companies Scheme in the modality of Certified Commercial Partner, category General Warehouse, in addition to what is established in rule 7.1.1., with the exception of fractions VIII, X, XI and XIV, must comply with what is stated in rule 7.1.4., first paragraph, fraction I, as well as with the following: a) Have a valid authorization to provide the service of storage of goods in the fiscal deposit regime in accordance with rule 4.5.1. and not be subject to a cancellation procedure for this. b) Submit the form known as E11 Profile of the General Warehouse, contained in Annex 1, for each local, installation, warehouse or branch that the general warehouse determines to be part of its registry, as long as they have authorization to provide the service of storage of goods intended for the fiscal deposit regime in accordance with rule 4.5.2. c) Have provided the service of storage of goods under the fiscal deposit regime, for at least two years prior to the presentation of the application.

Interested parties must allow the inspection of the authority at their facilities when this is required and, if applicable, the inspection at the facilities of other Certified Commercial Partners that participate in the handling of foreign trade goods, in order to verify that they comply with what is established in the minimum standards in terms of security, contemplated in the Profile format that corresponds, as well as to verify the information and documentation indicated.

When, as a result of the inspection visit, non-compliances related to the minimum standards in terms of security, contemplated in the Profile format that corresponds, result, the applicant may remedy said non-compliances before the issuance of the resolution established in rule 7.1.6., for which it will have a maximum period of three months counted from the notification of the indicated non-compliances. When the authority determines that the non-compliances detected are not remedied, the interested parties may carry out the application procedure again in a period subsequent to six months, counted from the issuance of the resolution.

Law 14, 14-A, 100-A, 119, 119-A, 159, 164, 165, 166, Regulation 222, 233, RGCE 1.2.1., 1.2.2., 2.4.5., 4.5.1., 4.5.2., 7.1.1., 7.1.4., 7.1.6., 7.1.7., 7.2.1., Annex 1

Deadlines for the Issuance of Resolutions of the Registration in the Certification of Companies Scheme and Validity of the Registration

7.1.6. For the purposes of rules 7.1.2., 7.1.3. and 7.1.4., second paragraph, section A, the AGACE will issue the corresponding resolution in a period not greater than sixty days, counted from the day following the date of the receipt acknowledgment, as long as all the requirements have been met. In the event that the customs authority detects the lack of any requirement, it will require the applicant for a single occasion the missing information or documentation with the exception of the following cases, in which a negative decision will be issued directly without any requirement being made:

I. If as a result of the review it is detected that the IMMEX or PROSEC Program of the applicant is suspended or cancelled. II. If the applicant company does not have the valid authorization of a specific customs regime, necessary for the registration in the modality or category requested.

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III. If the applicant company does not have the concession, permit or authorization from the SICT, to operate the transportation service, installations or routes necessary, for the registration in the modality or category requested. IV. If the applicant company does not allow access to AGACE personnel to the initial inspection visit on the compliance with the requirements and obligations derived from the authorization under which the foreign trade operations are carried out. V. If the applicant company does not allow access to AGACE personnel to the initial inspection visit on the compliance with the requirements and obligations derived from the authorization under which the foreign trade operations are carried out.

For the purposes of rules 7.1.4., category Importer and/or Exporter and the categories established in the second paragraph, sections B, C, D, E, F and 7.1.5., the corresponding resolution will be issued in a period not greater than one hundred and twenty days, as long as all the requirements have been met. In the event that the customs authority detects the lack of any requirement, it will require the promoter for a single occasion the missing information and/or documentation. The promoter will have a period of fifteen days counted from the day following the date on which the notification takes effect, to attend to the requirement, otherwise, the application will be considered not presented. Notifications will be made in terms of articles 134 of the CFF and/or 9-A and 9-B of the Law, as applicable.

When the promoters have observations in the registration resolution office regarding the minimum security standards, these must be resolved in accordance with rule 7.2.1.

For cases in which companies have presented simultaneously the Registration in the Certification of Companies Scheme, in the modalities of IVA and IEPS and Authorized Economic Operator, in any of its categories, the AGACE will issue an office for each modality and in accordance with the corresponding deadlines.

In cases where the authority issues a requirement, the periods of sixty and one hundred and twenty days will be computed from the moment all the established requirements are met, as the case may be. After the period of sixty days has elapsed, for the purposes of rules 7.1.2., 7.1.3. and 7.1.4., second paragraph, section A, without having resolved, it will be understood that the resolution is not favorable and after the period of one hundred and twenty days has elapsed, for the purposes of rules 7.1.4., category Importer and/or Exporter and the categories established in the second paragraph, sections B, C, D, E, F and 7.1.5., it will be understood that it is favorable. The period to issue the corresponding resolution will be computed from the day following the last acknowledgment by which information and documentation has been presented.

The Registration in the Certification of Companies Scheme will be granted with a validity of one year, with the exception of those that obtain the Registration in the Certification of Companies Scheme in the modalities of Trader and Importer, Authorized Economic Operator and/or Certified Commercial Partner, in any of its categories, the validity will be two years.

The Registration in the Certification of Companies Scheme may be renewed for an equal period, as long as the companies present a renewal application through the Digital Counter, in accordance with rule 7.2.3.

For the purposes of the authorization application established in rule 7.1.2., seventh paragraph, the AGACE will issue the corresponding resolution in a period not greater than thirty days, counted from the day following the date of the receipt acknowledgment, as long as all the requirements have been met. In the event that the customs authority detects the lack of any requirement, it will require the applicant for a single occasion the missing information or documentation.

Law 9-A, 9-B, CFF 38, 134, RGCE 1.2.2., 7.1.2., 7.1.3., 7.1.4., 7.1.5., 7.1.7., 7.1.8., 7.1.10., 7.2.1., 7.2.3., Annex 2

Accreditation of requirements to companies that belong to the same group

7.1.7. For the purposes of rules 7.1.1., 7.1.2., 7.1.3. and 7.1.4., regarding the Registration in the Certification of Companies Scheme, when it comes to those companies that belong to the same group, they may prove the personnel, infrastructure and investment amounts through any of the companies of the same group, in the case of companies in the modality of Authorized Economic Operator, they may prove the period of two years of operation established in rule 7.1.4., first paragraph, fraction II, through any of the companies of the same group.

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For the purposes of this rule, it is considered that several companies belong to the same group when 51% or more of their voting shares of all companies are owned directly or indirectly, or both, by the same natural or legal persons residing in national territory or abroad; or when 25% or more of their voting shares of all companies are owned directly by the same natural or legal person residing in national territory or abroad.

Regarding the companies referred to in rules 7.1.2, second paragraph, section B, and 7.1.4., first paragraph, fraction II, the twelve-month and/or two-year operational period, respectively, may be accredited with any of the companies that form part of the group that has had operations in the last twelve months and/or two years, provided that the latter presents through the Digital Window, a document in which it assumes joint and several liability as referred to in article 26, fraction VIII of the CFF, regarding the tax credits that may arise.

Companies operating under an IMMEX Program authorized by the SE in the Corporate Controller of companies modality, may verify personnel, infrastructure, and investment amounts through any of the controlled companies.

Companies operating under an IMMEX Program authorized by the SE in the Corporate Controller of companies modality, that request Registration in the Company Certification Scheme in the IVA and IEPS modality, rubrics AA or AAA, must comply with the requirements established in rules 7.1.2. and 7.1.3., as applicable, individually for each controlled society.

Ley 53, CFF 26, RGCE 7.1.2., 7.1.3., 7.1.4.

Verification of requirements for companies that have operated through a company with an IMMEX Program, in the shelter modality

7.1.8. For the purposes of rules 7.1.1., 7.1.2. and 7.1.3., companies that are constituted in accordance with Mexican legislation, that have operated in the last three fiscal years in terms of article 183 of the Income Tax Law, that have obtained their IMMEX Program for the first time during the last twelve months prior to the presentation of the application for registration in the Company Certification Scheme Registry and are interested in obtaining said Registration in the IVA and IEPS modality, in any rubric, must comply with what is established in rules 7.1.1., 7.1.2. and, if applicable, 7.1.3., for which, they may verify personnel, infrastructure, and investment amounts in national territory, through the company that has the IMMEX Program, in the shelter modality with which they have operated during the last three years, provided that the corresponding application is presented in accordance with procedure form 61/LA Application for registration in the Company Certification Scheme Registry and notice for its renewal contained in Annex 2.

To continue with the registration referred to in the previous paragraph, companies that obtain their registration will have a period of three months, counted from the date the notification of the letter of the Company Certification Scheme Registry takes effect, to give notice that they comply in accordance with procedure form 119/LA Notice regarding the verification of requirements for companies that have operated through a company with an IMMEX Program, in the shelter modality, contained in Annex 2, otherwise, the cancellation procedure will begin, in accordance with rule 7.2.4.

IVA Law 28-A, IEPS Law 15-A, Income Tax Law 183, RGCE 1.2.2., 7.1.1., 7.1.2., 7.1.3., 7.1.6., 7.2.4., 7.2.7., Annex 2

Authorization and renewal to issue the opinion of the Authorized Economic Operator modality, SECIIT rubric

7.1.9. For the purposes of rule 7.1.4., second paragraph, section D, fraction VIII, the AGACE, may authorize Civil Associations, Chambers or Confederations, that comply with the following:

I. Request authorization, to issue the compliance opinion of the Guidelines of the Electronic System for the Control of Temporary Import Inventories, in accordance with procedure form 120/LA "Authorization to issue the compliance opinion of the Guidelines of the Electronic System for the Control of Temporary Import Inventories", contained in Annex 2.

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II. They must be constituted in accordance with Mexican legislation.

III. Be up to date in the fulfillment of their tax obligations; likewise, have authorized the SAT to make public the positive opinion on the fulfillment of tax obligations in terms of rule 2.1.24., of the RMF.

IV. Not be found in the lists of companies published by the SAT, referred to in the articles:

a) 69 of the CFF, with the exception of fraction VI;

b) 69-B, fourth paragraph of the CFF; or

c) 69-B Bis, ninth paragraph of the CFF.

V. Have updated contact means for tax mailbox purposes, in terms of article 17-K, penultimate paragraph of the CFF.

VI. Represent the interests of companies whose corporate purpose includes import or export activities, customs brokerage, transport, handling, storage, and custody of goods that are introduced or removed from national territory.

VII. Comply with the Guidelines for the Authorization of Issuance of the Opinion regarding the Electronic System for the Control of Temporary Import Inventories that will be made known on the SAT Portal.

VIII. Have national presence and a minimum of four hundred affiliated companies with a valid IMMEX Program.

IX. Have at least two people trained to validate what is established in the Guidelines of the Electronic System for the Control of Temporary Import Inventories that will be made known on the SAT Portal, who may be hired directly or external personnel for this activity.

The AGACE will issue a resolution on the authorization request of Civil Associations, Chambers or Confederations within a period not exceeding thirty days, counted from the day following the date of the receipt acknowledgment, provided that all the requirements indicated in the previous paragraph have been met. In the event that the authority detects the lack of any requirement, it will request the missing information or documentation from the applicant only once, granting a period of fifteen days counted from the day following the date on which the notification takes effect, for the applicant to remedy the detected irregularities; if this period elapses without the applicant proving compliance with the requirements, the application will be considered not presented.

The authorization for the purposes of issuing the opinion referred to in rule 7.1.4. second paragraph, section D, fraction VIII, will be granted with a validity of three years, counted from the date of issuance of the authorization.

When the opinion with which compliance with the Guidelines of the Electronic System for the Control of Temporary Import Inventories is to be demonstrated is issued by a Civil Association, Chamber or Confederation that is not authorized in the terms of this rule, said opinion will be considered not presented and, consequently, the requested registration or renewal cannot be granted.

The AGACE will integrate a list that it will publish on the SAT Portal of the authorized Civil Associations, Chambers or Confederations, for consultation by interested parties in obtaining the Registration in the Company Certification Scheme in the Authorized Economic Operator modality, SECIIT rubric.

The authorization for the purposes of issuing the opinion referred to in rule 7.1.4., second paragraph, section D, fraction VIII, may be renewed for a period equal to that granted, provided that the Civil Associations, Chambers or Confederations comply with the requirements and conditions for its granting, in accordance with procedure form 120/LA Authorization to issue the compliance opinion of the Guidelines of the Electronic System for the Control of Temporary Import Inventories, contained in Annex 2.

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The AGACE will request the corresponding information or documentation at any time, when subsequently to the renewal of its authorization, it detects that the Civil Association, Chamber or Confederation has ceased to comply with any of the requirements established in this rule, granting a period of fifteen days counted from the day following that on which the notification takes effect, to remedy or disprove the detected irregularities, and if this period elapses without the fulfillment of the stated requirements being accredited, or in case, the information or documentation presented is insufficient to remedy or disprove said irregularities, the renewed authorization will be left without effect.

CFF 17-K, 69, 69-B, 69-B Bis, RGCE 1.2.1., 1.2.2., 7.1.4., 7.1.10, 7.2.1., Annexes 1 and 2, RMF 2.1.24.

Request for compliance opinion of the SECIIT

7.1.10. For the purposes of rule 7.1.4. second paragraph, section D, fraction VIII, companies interested in requesting the authorized Civil Associations, Chambers or Confederations in accordance with rule 7.1.9. the issuance of the compliance opinion, must allow remote access to their SECIIT or when the visit of the personnel designated by said authorized entity to their facilities is indispensable, the above, with the sole purpose of verifying the information, documentation and systems that prove compliance with the Guidelines of the Electronic System for the Control of Temporary Import Inventories which will be made known on the SAT Portal.

The opinions issued by the authorized Civil Associations, Chambers or Confederations must be presented by the companies interested in obtaining registration in the Company Certification Scheme Registry, Authorized Economic Operator modality, SECIIT rubric, before the AGACE, at the latest within two months following the date of its issuance. Otherwise, said opinion will be considered not presented.

Regarding the renewal in the Company Certification Scheme Registry, Authorized Economic Operator modality, SECIIT rubric, said opinion must have been issued by the authorized Civil Associations, Chambers or Confederations within the two months prior to the date on which the registration was granted, in accordance with procedure form 61/LA Application for registration in the Company Certification Scheme Registry and notice for its renewal, contained in Annex 2, without prejudice to the period established for renewal indicated in rule 7.2.3.

The issued Opinion does not constitute a favorable resolution, leaving intact the exercise of powers of the competent authority.

RGCE 1.2.2., 7.1.4., 7.1.9, 7.2.1., 7.2.3., Annex 2

Extension of deadlines to comply with requirements

7.1.11. For the purposes of rules 7.1.2., second paragraph, section A, sixth paragraph; 7.1.6., first and third paragraphs; 7.1.9, second paragraph; 7.2.2., second paragraph; 7.2.3., eighth paragraph; 7.2.4., third paragraph; 7.4.1., fraction II; 7.4.10., fourth paragraph; 7.4.11., second paragraph; 7.5.1., second paragraph; 7.5.2., fraction III; 7.5.3., second paragraph, and 7.5.4., third paragraph, when the competent authority formulates a request to the applicant company to provide information, documentation or to prove compliance with any obligation, it may, on a single occasion, give notice of the extension of the deadline to comply with the request for up to ten additional days to the period indicated for such effect, in accordance with procedure form 140/LA Notice of extension of deadlines to comply with requirements of certified companies, contained in Annex 2.

Once the period of the aforementioned extension has expired, whether the inconsistency has been remedied or not, the authority will proceed in accordance with what the corresponding procedure indicates.

RGCE 1.2.2., 7.1.2., 7.1.6., 7.1.9., 7.2.2., 7.2.3., 7.2.4., 7.4.1., 7.4.10., 7.4.11., 7.5.1., 7.5.2., 7.5.3., 7.5.4., Annexes 1 and 2

Goods that companies with registration in the company certification scheme may import (Annex 28)

7.1.12. For the purposes of rule 7.1.2., second paragraph, section B, the goods that companies with Registration in the Company Certification Scheme, IVA and IEPS modality, may import are those indicated in Annex 28.

IVA Law 28-A, IEPS Law 15-A, IMMEX Decree Annex II, RGCE Annex 28

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Chapter 7.2. Obligations, requirements, renewal and cancellation in the Company Certification Scheme Registry

Obligations in the Company Certification Scheme Registry

7.2.1. For the purposes of rules 7.1.2., 7.1.3., 7.1.4. and 7.1.5., taxpayers who have obtained the Registration in the Company Certification Scheme in the respective modality and rubrics, will be subject to the following obligations:

I. Permanently comply with the requirements indicated in the Registration in the Company Certification Scheme under the granted modality and rubric.

II. Be permanently up to date in the fulfillment of their tax and customs obligations.

III. When a merger or spin-off of companies registered in the Company Certification Scheme in the same modality takes place and one of them survives, the latter must comply with the obligations corresponding to the merged or split companies, including the obligation to present discharge reports of the balances that are transferred to the surviving company for SCCCyG purposes.

For these purposes, the surviving company may continue operating with its Registration in the Company Certification Scheme IVA and IEPS modality in the rubric authorized for it and may request renewal at the time that corresponds according to its authorized modality.

IV. When as a result of the merger or spin-off of companies that have the Registration in the Company Certification Scheme a new society results, extinguishing one or more companies with a valid Registration in the Company Certification Scheme, the company resulting from the merger or spin-off must present through the Digital Window, a new application in terms of the corresponding rule. Additionally, the merged or split companies that had the Registration in the Company Certification Scheme in the IVA and IEPS modality must verify that they do not have a pending or expired balance for discharge for SCCCyG purposes.

In the case of companies that have the Registration in the Company Certification Scheme IVA and IEPS Modality, the company resulting from the merger or spin-off must comply with the obligation to present discharge reports of the merged or split companies until exhausted and must give notice to the AGACE, within ten days following the merger or spin-off agreements being registered in the Public Commerce Registry.

V. When a merger of a company registered in the Company Certification Scheme with one or more companies that do not have the Registration in the Company Certification Scheme takes place and the one with the valid registration survives, the latter must give notice to the AGACE in accordance with procedure form 62/LA Notices related to the Registration in the Company Certification Scheme contained in Annex 2, within ten days following the merger or spin-off agreements being registered in the Public Commerce Registry and must verify the transfer of all fixed assets and inputs that, if any, the company receives, which will have the character of initial inventory for SCCCyG purposes.

VI. When a merger of a company that has the Registration in the Company Certification Scheme with one or more legal entities that are registered in the guarantee scheme in IVA and IEPS matters takes place, acceptance of the guarantee cancellation procedure must be obtained prior to the presentation of the merger or spin-off notice, if applicable; if the surviving company has the Registration in the Company Certification Scheme IVA and IEPS modality, it may request the AGACE, through a free-form document, that the pending guaranteed amount in the SCCCyG be transferred to the tax credit balance granted.

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VII. Allow at all times access by the customs authority for supervision inspection on the compliance of the Registration in the Company Certification Scheme.

VIII. Give notice to the AGACE, through the Digital Window, when the situation changes regarding the document with which the legal use and enjoyment of the property or properties where the productive processes or service provision are carried out, as applicable, regarding the validity, parties, and address, for which effect, it is disposed in accordance with procedure form 62/LA Notices related to the Registration in the Company Certification Scheme contained in Annex 2.

IX. Companies that have the Registration in the Company Certification Scheme in the Commercializer and Importer, Authorized Economic Operator and/or Certified Commercial Partner modalities, in any of their rubrics, whose validity is two years, must make the annual payment of rights established in article 40, subsection m) and second paragraph of the LFD, through the electronic scheme e5cinco, upon the completion of the year from the issuance of the resolution authorizing their registration and present it to the AGACE within fifteen days following, through a free-form document.

X. In the event that the company that has the Registration in the Company Certification Scheme requires importing goods additional to those indicated in the corresponding document regarding the description of activities related to productive processes or service provision, exhibited in its registration application, it must present the notice referred to in procedure form 62/LA Notices related to the Registration in the Company Certification Scheme contained in Annex 2, at least thirty days prior to the date on which it intends to carry out the first importation of said goods.

The notice referred to in the previous paragraph, in no case, can be presented for activities related to productive processes or service provision different from those manifested in its registration application.

Persons who obtain the Registration in the Company Certification Scheme in accordance with rules 7.1.2. and 7.1.3., in addition to the obligations referred to in the first paragraph of this rule, must comply with the following:

I. Report monthly to the AGACE through the Digital Window, during the immediately following month, modifications of partners, shareholders, as applicable, legal representative with powers for acts of domain or members of the administration, clients and foreign suppliers with whom they carried out foreign trade operations and national suppliers, as the case may be.

II. Verify that they continue to have the legal use and enjoyment of the property or properties where the productive processes or service provision are carried out, as applicable.

III. Be permanently up to date in the payment of employer-employee quotas before the IMSS.

IV. Transmit electronically in accordance with Annex 30, through the SAT Portal, in the Foreign Trade section, the operations carried out by each of the types of customs destinations to be unloaded, the discharge reports associated with each of the return entries, regime changes, virtual transfers, extractions, regularization of goods, to sections B and C of the merchandise transfer certificates or, if applicable, the fiscal vouchers that cover the alienation of goods to the terminal automotive industry or truck manufacturing companies referred to in rule 7.3.1., fraction V and to the donation and destruction notices of operations subject to the credit or guarantee scheme in terms of articles 28-A, first paragraph of the IVA Law and 15-A, first paragraph of the IEPS Law.

Additionally, they must electronically transmit the inventory of goods and/or fixed assets, pending return from those operations that are under the regime they have authorized, within a maximum period of thirty calendar days following the date of their certification.

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The obligation established in this subsection shall be considered fulfilled once the SCCCyG reflects the valid status, and the information of the declarations to be downloaded corresponds to their keys and the period being reported, both for the discharge reports and for the inventory of goods or fixed assets.

V. When a merger is carried out between a company that has the Registration in the Company Certification Scheme and one or more companies that do not have such registration, and the latter remain, the discharge of the initial inventory and the credit operated under the certification must be accredited, and a new application must be submitted through the Digital Window in accordance with the corresponding rule.

With regard to companies that have obtained the Registration in the Company Certification Scheme referred to in rule 7.1.4., in addition to the obligations established in the first paragraph of this rule, they must comply with the following:

I. Those companies that have observations regarding the minimum security standards indicated in their registration resolution must notify the AGACE that they have been resolved within a period not exceeding six months counted from the date of registration, in accordance with the procedure form 62/LA Notices related to the Registration in the Company Certification Scheme contained in Annex 2, attaching the necessary elements of proof.

II. Companies that have observations regarding the minimum security standards, derived from any supervision inspection of compliance, must notify the AGACE, in accordance with the procedure form 62/LA Notices related to the Registration in the Company Certification Scheme, contained in Annex 2, that they have been resolved within a period not exceeding twenty days counted from the date of their notification.

III. Notify the AGACE, in accordance with the procedure form 62/LA Notices related to the Registration in the Company Certification Scheme, contained in Annex 2, within the month following the presentation of notices of opening, closing, or modification of establishments and in general of any place used for the performance of activities, as applicable, or when the circumstances under which the registration was granted have varied and from these changes or modifications in the information provided to the authority are required, filling out the E3 Company Profile or E8 Profile of the Strategic Fiscalized Premises forms, contained in Annex 1, for each corresponding installation, duly filled out.

IV. Permanently comply with what is established in the E3 Company Profile and E8 Profile of the Strategic Fiscalized Premises forms, contained in Annex 1.

V. Companies that have any security incident must notify the AGACE within the first five days following said incident, in accordance with the procedure form 62/LA Notices related to the Registration in the Company Certification Scheme, contained in Annex 2, attaching the documentation that supports compliance with the minimum security standards.

VI. Notify the AGACE of the addition or revocation of authorized carrier companies to effect the transfer of foreign trade goods, in accordance with the procedure form 62/LA Notices related to the Registration in the Company Certification Scheme, contained in Annex 2, in the month following the passage of the semester; for this purpose, semesters shall be considered the periods from January to June and from July to December of each fiscal year.

VII. Companies certified in accordance with rule 7.1.4., second paragraph, section D, must notify the AGACE of the changes that occur in the corporate system and in the SECIIT, with respect to those that were in operation when their registration was authorized in this regard, in accordance with the procedure form 62/LA Notices related to the Registration in the Company Certification Scheme, contained in Annex 2.

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VIII. When companies with registration under the Logistics Outsourcing category provide their services through third parties, they must carry out these services exclusively through the third parties they have indicated in the list for such purposes.

IX. The company with registration under the Logistics Outsourcing category must notify the AGACE, in accordance with the procedure form 62/LA Notices related to the Registration in the Company Certification Scheme, contained in Annex 2, of the addition or removal of third parties contracted to provide customs management, warehousing, transfer, and/or distribution of foreign trade goods on its behalf.

X. The company with registration under the Logistics Outsourcing category, in accordance with the procedure form 62/LA Notices related to the Registration in the Company Certification Scheme, contained in Annex 2, must remove the third party whose Registration in the Company Certification Scheme under the Certified Commercial Partner modality has expired or been cancelled, as applicable, and may add another third party to its list within thirty days counted from when it no longer appears published in the SAT Portal in the corresponding Commercial Partner list.

Taxpayers who have obtained the Registration in the Company Certification Scheme in accordance with rule 7.1.5., in addition to the obligations indicated in the first paragraph of this rule, must comply with the following:

I. When they make modifications to what is established in the E4 Customs Broker Profile, E5 Land Auto Transporter Profile, E6 Messenger and Package Delivery Profile, E7 Fiscalized Premises Profile, E9 Railway Transporter Profile, E10 Industrial Parks Profile, or E11 General Warehouse Profile, contained in the corresponding Annex 1, they must notify the AGACE through the Digital Window, in accordance with the procedure form 62/LA Notices related to the Registration in the Company Certification Scheme, contained in Annex 2, within the month following the modification.

II. Notify the AGACE through the Digital Window, in accordance with the procedure form 62/LA Notices related to the Registration in the Company Certification Scheme, contained in Annex 2, within the month following the presentation of notices of opening, closing, or modification of establishments and in general of any place used for the performance of activities, as applicable, or when the circumstances under which the registration was granted have varied and from these changes or modifications in the information provided to the authority are required, duly filling out the E4 Customs Broker Profile, E5 Land Auto Transporter Profile, E6 Messenger and Package Delivery Profile, E7 Fiscalized Premises Profile, E9 Railway Transporter Profile, E10 Industrial Parks Profile, or E11 General Warehouse Profile forms, contained in Annex 1, as applicable.

III. Notify the AGACE through the Digital Window, in accordance with the procedure form 62/LA Notices related to the Registration in the Company Certification Scheme, contained in Annex 2, within the first five days in which the addition or modification of attorneys, customs office of attachment, and/or additional ones and/or societies to which they belong, under the customs patent with which they obtained their registration in the Certified Commercial Partner modality, is effected.

IV. Taxpayers who have observations regarding the minimum security standards indicated in their resolution must notify the AGACE through the Digital Window that they have been resolved within a period not exceeding six months after having obtained said resolution, in accordance with the procedure form 62/LA Notices related to the Registration in the Company Certification Scheme, contained in Annex 2.

V. Taxpayers who have observations regarding the minimum security standards derived from any inspection after obtaining their registration must notify the AGACE through the Digital Window, in accordance with the procedure form 62/LA Notices related to the Registration in the Company Certification Scheme, contained in Annex 2, that they have been resolved within a period not exceeding twenty days from the date of their notification.

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VI. Companies that have any security incident must notify the AGACE within the first five days following said incident, in accordance with the procedure form 62/LA Notices related to the Registration in the Company Certification Scheme, contained in Annex 2, attaching the documentation that supports compliance with the minimum security standards.

VII. Permanently comply with what is established in the E4 Customs Broker Profile, E5 Land Auto Transporter Profile, E6 Messenger and Package Delivery Profile, E7 Fiscalized Premises Profile, E9 Railway Transporter Profile, E10 Industrial Parks Profile, and E11 General Warehouse Profile, contained in Annex 1.

The notices referred to in this rule shall be considered fulfilled at the time of their presentation, which may be accredited with the corresponding receipt. When the authority detects inconsistencies in the information and/or documentation presented, it will require the taxpayer, in order to resolve such inconsistencies within a period of twenty days counted from the day following the date on which the notification takes effect. In case of not resolving the inconsistencies within said period, the corresponding notice shall be considered not presented, and the cancellation procedure regarding the Registration in the Company Certification Scheme that is in force shall begin, in accordance with rules 7.2.4. or 7.2.5., as applicable.

Law 100-A, VAT Law 28-A, IEPS Law 15-A, LFD 4, 40, CFF 4, 27, 32-D, RGCE 1.2.1., 1.2.2., 7.1.2., 7.1.3., 7.1.4., 7.1.5., 7.2.4., 7.2.5., 7.3.1., Annexes 1, 2, 22 and 30, RMF Annex 19

Grounds for Requirement for the Registration in the Company Certification Scheme

7.2.2. For the purposes of rules 7.1.2, 7.1.3., 7.1.4 and 7.1.5., the AGACE will require taxpayers, when derived from the corresponding follow-up of the Registration in the Company Certification Scheme that has been granted, the non-compliance with any requirement is detected or any of the following situations occurs:

I. General:

a) The company is not up to date in the fulfillment of tax obligations.

b) It does not comply with the obligation to withhold and pay the ISR of the workers.

c) It is located in the lists of companies published by the SAT, referred to in the articles:

1. 69 of the CFF, except for subsection VI;

2. 69-B, fourth paragraph of the CFF; or

3. 69-B Bis, ninth paragraph of the CFF.

d) Located in the grounds provided for in article 17-H Bis of the CFF.

e) When they cease to comply with the obligations established in rule 7.2.1., applicable to them in accordance with the obtained registration.

f) When companies that have the Registration in the Company Certification Scheme, in any modality, have not made the payment of fees through the electronic e5cinco scheme established in article 40, subsection m) of the LFD, annually or upon renewal, as applicable.

II. For the purposes of companies that have the registration in the certification scheme in terms of rules 7.1.2. and 7.1.3., in addition to those established in the first paragraph, subsection I of this rule, the following is detected:

a) The partners, shareholders, as applicable, legal representative, and members of the administration in accordance with the constitution of the company, are not up to date in the fulfillment of their tax obligations.

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b) That it does not prove to have sufficient personnel to carry out the productive process or provide the service, according to the obtained modality and category; not having registered its personnel with the IMSS; not being up to date in the payment of employer-employee quotas or not withholding and paying the ISR of its workers; in case of subcontracting specialized services or the execution of specialized works, omitting to comply with what is established in article 27, subsection V, third paragraph of the ISR Law.

c) That its suppliers of inputs acquired in national territory are not up to date in the fulfillment of tax obligations.

d) Cease to prove that they continue to have the legal use and enjoyment of the property or properties where the productive processes or the provision of services are carried out, as applicable.

e) Have the registration in category AA or AAA and a tax credit is determined and notified to them.

f) Resolutions of unreasonableness of VAT refund are issued to them, whose amount represents more than 20% of the total authorized refunds, and/or the denied amount exceeds $5,000,000.00 (five million pesos 00/100 m.n.) individually or collectively during the last six months prior to the date of issuance of the requirement.

g) When the report of the existing inventory or initial inventory of the operations that on the date of entry into force of the certification are destined to the affected customs regime is not transmitted, as well as the discharge reports in accordance with what is indicated in rule 7.2.1., second paragraph, subsection IV.

h) Not prove that the inventory control is in accordance with article 59, subsection I of the Law and other provisions that the SAT establishes for such effect.

i) That its suppliers are in the list of companies published by the SAT in terms of article 69-B, fourth paragraph of the CFF.

III. For the purposes of companies that have the Registration in the Company Certification Scheme in terms of rule 7.1.4., in addition to those established in subsection I of this rule, the following is detected:

a) That it has ceased to comply with the minimum security standards established in the E3 Company Profile form according to the corresponding category.

b) When there is knowledge of the introduction, possession, or extraction to national territory of weapons or any narcotic indicated in article 193 of the CPF, or it is prohibited merchandise and it does not present the corresponding notice in accordance with rule 7.2.1.

c) When CBP suspends or cancels the certification of any installation that was accredited for obtaining the Registration in the Company Certification Scheme, with the CBP validation report.

IV. For the purposes of taxpayers who have the Registration in the Company Certification Scheme, in terms of rule 7.1.5., in addition to those established in the first paragraph, subsections I and III, subsections a) and c) of this rule, and the following is detected:

a) When there is knowledge of the introduction, possession, or extraction to national territory of weapons or any narcotic indicated in article 193 of the CPF, or it is prohibited merchandise and it does not present the corresponding notice in accordance with rule 7.2.1.

b) In the case of customs brokers, that their attorneys are not up to date in the fulfillment of tax obligations.

For the purposes of this rule, the customs authority will notify taxpayers in accordance with what is established in articles 134 of the CFF, and/or 9o.-A and 9o.-B of the Law, the requirement indicating the grounds that motivated it and will grant a period of twenty days to resolve or disprove the inconsistency.

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

The AGACE will have a period of six months, counted from the day following the day on which the taxpayer has resolved the requirement, to issue the resolution.

When companies do not resolve or disprove the inconsistencies, the AGACE will proceed to initiate the cancellation procedure of the Registration in the Company Certification Scheme that is in force, established in rules 7.2.4. or 7.2.5.

Law, 9-A, 9-B, 59, LFD 4, 40, ISR Law 27, CPF 193, CFF 17-H Bis, 69, 69-B, 69-B Bis, 134, CFF Regulation 70, RGCE 1.2.1., 7.1.2., 7.1.3., 7.1.4., 7.1.5., 7.1.6., 7.2.1., 7.2.4., 7.2.5., RMF Annex 19

Renewals for the Registration in the Company Certification Scheme

7.2.3. For the purposes of articles 100-A, fourth paragraph of the Law, 28-A, second paragraph of the VAT Law and 15-A, second paragraph of the IEPS Law, the AGACE may renew the Registration in the Company Certification Scheme, provided that they are not subject to the cancellation process established in rules 7.2.4. and 7.2.5., and present their application in accordance with the procedure form 61/LA Application for registration in the Registration of the Company Certification Scheme and notice for its renewal, contained in Annex 2, within the thirty days prior to the expiration of the validity period, declaring, under oath, that it complies with the current requirements and obligations.

When the application is not presented in time and form, complying with what is established in the previous paragraph, it shall be considered not presented and, consequently, the registration will not be renewed. For the purposes of the above, those interested in obtaining the Registration in the Company Certification Scheme again may present the corresponding application in accordance with the procedure form 61/LA Application for registration in the Registration of the Company Certification Scheme and notice for its renewal contained in Annex 2.

For the purposes of the renewal in the Registration in the Company Certification Scheme modality of VAT and IEPS, the applicant must not have overdue balances under the tax credit, related to Annex 30, on the date of presentation of its application.

Companies that request the renewal in the Registration in the Company Certification Scheme, in any modality, must have made the payment of the corresponding fee, referred to in article 40, subsection m) of the LFD, in relation to Annex 19 Updated Amounts of the LFD of the current RMF on the date of presentation of the application.

The registration shall be considered renewed on the next business day following the date of the receipt of the notice referred to in the first paragraph of this rule, whose validity shall be computed from the day following the conclusion of the immediate previous validity.

In the case where the company has any pending requirement for compliance regarding information or documentation related to the Registration in the Company Certification Scheme that it has in force, and has not disproven the inconsistencies within the time established for such effect by the authority, and enters the renewal application referred to in this rule, the AGACE will initiate the cancellation procedure of the Registration in the Company Certification Scheme that is in force, in accordance with what is established in rules 7.2.4. and 7.2.5. or, if applicable, the assigned category will be notified.

Companies that have the Registration in the Company Certification Scheme under the VAT and IEPS modality category A, may renew in categories AA and AAA, provided that in the renewal application they prove compliance with the requirements of the corresponding category, in which case, the authority will issue a resolution in accordance with rule 7.1.6. granting for any of the aforementioned categories, a validity of one year.

The AGACE will require the information or documentation that corresponds, at any time in accordance with rule 7.2.2., when after the renewal application, it detects that the company has ceased to comply with any of the requirements necessary for the obtaining of its Registration in the Company Certification Scheme.

Likewise, with respect to companies that do not resolve or disprove the inconsistencies, the AGACE will proceed to initiate the cancellation procedure regarding the Registration in the Company Certification Scheme that is in force, in accordance with rules 7.2.4. or 7.2.5., or will make known to the company the category assigned to it due to such situation.

Law 100-A, VAT Law 28-A, IEPS Law 15-A, LFD 40, RGCE 1.2.1., 7.1.1., 7.1.2., 7.1.3., 7.1.4., 7.1.5., 7.1.6., 7.2.2., 7.2.4., 7.2.5., Annexes 1 and 30, RMF Annex 19

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 371 Grounds for Cancellation and Suspension of the Registry in the Corporate Certification Scheme in the IVA and IEPS Modalities and Certified Commercial Partner

7.2.4. For the purposes of rules 7.1.2., 7.1.3. and 7.1.5., the AGACE shall proceed to initiate the cancellation procedure of the Registry in the Corporate Certification Scheme that has been granted, for any of the following grounds:

A. General grounds: I. Failure to disprove the inconsistencies that generated a requirement. II. Failure to present the notices referred to in rule 7.2.1. III. Failure to prove during the compliance supervision inspection or in the exercise of verification powers, that the necessary infrastructure exists to carry out the activities for which the Registry in the Corporate Certification Scheme was granted. IV. Failure to maintain the inventory control system in an automated manner. V. Present and/or declare false, altered documentation or information with false data in any procedure or process related to the Registry in the Corporate Certification Scheme and/or when carrying out foreign trade operations. VI. When the SAT files a criminal complaint or denunciation against partners, shareholders, legal representative, or members of the administration of the applicant company or declaration of harm, as appropriate before the competent authorities. VII. The taxpayer is not located at their fiscal address or their establishments are in the situation of being unlocated or non-existent. VIII. When it is detected that they temporarily imported goods from the sections of Annex II of the IMMEX Decree without having requested the corresponding authorization or, having the corresponding authorization, imported goods from said Annex that do not correspond to their production process, or finished products that do not correspond to the Program modality to which they correspond. IX. When it is determined that their partners or shareholders, legal representative with powers of dominion, and members of the administration, are linked to any company whose Registry in the Corporate Certification Scheme, IVA and IEPS modality, has been cancelled in accordance with sections V, VI and VII of section A; II and III of section B of this rule; and sections VI, VII and XI of rule 7.2.5. X. When it is determined that the name or address of the supplier or producer, recipient or buyer in national or foreign territory, indicated in the customs declarations, CFDI or equivalent documents, or the information provided, are false, non-existent or unlocated.

B. Additionally, the AGACE shall proceed to initiate the cancellation procedure of the Registry in the Corporate Certification Scheme granted in terms of rules 7.1.2., 7.1.3. and 7.2.3., in addition to those indicated in section A of this rule, for any of the following grounds: I. By the definitive cancellation of the authorization, permit or customs regime under which the Registry in the Corporate Certification Scheme was granted, as appropriate. II. For companies with the IMMEX Program, when as a result of verification powers, it is not proven that the temporarily imported goods were returned abroad, transferred, or destined to another customs regime, within the authorized period. III. When customs authorities detect that the temporarily imported goods under their program are not found at the authorized addresses.

372 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 IV. When the legal stay of foreign trade goods for more than $100,000.00 (one hundred thousand pesos 00/100 m.n.) is not proven and the tax credit determined and notified by the SAT is not paid. V. When, once the suspension procedure of the Importers Registry and/or Specific Sectors Importers Registry and Sectorial Exporters Registry has concluded, it has been notified that definitive suspension in the respective registry proceeds. VI. When, as a result of start or compliance supervision inspections or in the exercise of verification powers at the addresses or establishments where operations are carried out, the AGACE has knowledge that it does not have the necessary infrastructure for the operation of its IMMEX Program or of the customs regimes for fiscal deposit to submit to the assembly and vehicle manufacturing process, for terminal automotive industry companies; for elaboration, transformation or repair in Fiscalized Premises or Strategic Fiscalized Premises; fails to comply with the production process or service provision according to its regime or does not have the investment in national territory declared to the AGACE. VII. When the temporarily imported goods have not been returned in accordance with rule 7.1.2., second paragraph, sections A, section III and B.

C. For taxpayers authorized in accordance with rule 7.1.5., the AGACE shall proceed to cancellation in the following cases: I. For the grounds indicated in section A of this rule. II. When the Certified Commercial Partner, Customs Agent section: a) The customs patent has been suspended during the validity period of its Registry in the Corporate Certification Scheme. b) The customs patent has been cancelled in accordance with article 165 of the Law. c) Voluntary suspension is authorized, in accordance with article 160, section V, second paragraph of the Law. III. When the authorization as a Fiscalized Premises is definitively cancelled. IV. Impeding access to customs authority personnel for compliance supervision inspection. V. When, after the deadlines have expired, the notices that resolve the specific requirements derived from the certification or compliance supervision inspection are not presented. VI. When they cease to comply with what is established in formats E4 Customs Agent Profile, E5 Land Auto Transporter Profile, E6 Courier and Package Delivery Profile, E7 Fiscalized Premises Profile, E9 Railway Transporter Profile, E10 Industrial Park Profile and E11 General Warehouse Profile, contained in Annex 1, as appropriate. VII. When the authorization to provide the service of storage of goods under fiscal deposit regime is definitively cancelled.

In cases where the circumstance of section VI of section B of this rule is met, the authority shall initiate the cancellation procedure through the official document that notifies the irregularities detected during the inspection at the addresses or establishments where operations are carried out.

For the purposes of this rule, the customs authority shall notify, in terms of articles 134 of the CFF and/or 9o.-A and 9o.-B of the Law, the initiation of the procedure indicating the grounds that motivated it, and shall order the suspension of the effects of the Registry in the Corporate Certification Scheme granted and shall grant a period of ten days to offer evidence and arguments that correspond to their rights.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 373 Customs authorities shall issue the corresponding resolution within a period that shall not exceed four months counted from the day following that on which the taxpayer has offered evidence or arguments, or, once the period indicated in the previous paragraph has elapsed, as appropriate.

Taxpayers to whom the Registry in the Corporate Certification Scheme in the IVA and IEPS modality and Certified Commercial Partner has been cancelled, in any of its sections, shall not be able to access it again until two years have elapsed from the notification of the resolution.

Regarding those companies that have enjoyed the benefits or facilities established in the Registry in the Corporate Certification Scheme in accordance with rule 7.1.3., to which the registry is cancelled, they shall have a period of twelve months from the notification of the cancellation to have updated the inventory control referred to in article 59, section I of the Law.

The AGACE shall suspend the Registry in the Corporate Certification Scheme granted in terms of rules 7.1.2. and 7.1.3., for any of the following grounds: I. When the SE has suspended the IMMEX Program for companies that have the Registry in the Corporate Certification Scheme. The suspension shall subsist until the SE lifts the suspension of the IMMEX Program. In the case where the SE determines the cancellation of the IMMEX Program, the cancellation procedure of the Registry in the Corporate Certification Scheme shall be initiated in accordance with the first paragraph of this rule. II. When the RFC key of those taxpayers who have the Registry in the Corporate Certification Scheme is suspended, until the competent authority resolves said situation. III. When the company impedes access to AGACE personnel to carry out compliance supervision of the Registry in the Corporate Certification Scheme, until, within a period of fifteen days following the day after access was impeded, the taxpayer requests the AGACE through a free written document, date and time for said visit to be carried out and the authority carries out the supervision within a period of two months counted from the day following the presentation of said document.

Law 9-A, 9-B, 59, 160, 164, 165, CFF 134, IMMEX Decree Annex II, Regulation 225, RGCE 1.2.1., 1.2.2., 7.1.2., 7.1.3., 7.1.5., 7.1.6., 7.2.1., 7.2.3., 7.2.5., Annex 1

Grounds for Cancellation of the Registry in the Corporate Certification Scheme in the Commercializer and Importer and Authorized Economic Operator Modalities

7.2.5. For the purposes of article 100-C of the Law, the AGACE shall proceed to initiate the cancellation procedure of the Registry in the Corporate Certification Scheme granted in terms of rule 7.1.4., for any of the following grounds: I. Failure to disprove the inconsistencies that generated a requirement. II. Impeding access to customs authority personnel for compliance supervision inspection. III. Failure to present the notices referred to in rule 7.2.1. IV. Failure to prove during the compliance supervision inspection or the exercise of verification powers, that the necessary infrastructure exists to carry out the activities for which the Registry in the Corporate Certification Scheme was granted. V. Failure to prove that they have inventory control in accordance with article 59, section I of the Law and with the provisions established for such effect by the SAT.

374 (First Section) OFFICIAL GAZETTE Monday, December 30, 2024 VI. Present and/or declare false, altered documentation or information with false data in any procedure or process related to the Registry in the Corporate Certification Scheme and/or when carrying out foreign trade operations. VII. When the SAT files a criminal complaint or denunciation against partners, shareholders, legal representative or members of the administration of the company, or declaration of harm; before the corresponding legal instances. VIII. When, after the deadlines have expired, the notices with which the specific requirements derived from the certification or compliance supervision inspection are resolved are not presented. IX. Cease to comply with what is established in format E3 Company Profile or E8 Strategic Fiscalized Premises Profile, contained in Annex 1, as appropriate. X. When the authorization as a Strategic Fiscalized Premises is definitively cancelled. XI. When, once the suspension procedure of the Importers Registry and/or Specific Sectors Importers Registry and/or Specific Sectors Exporters Registry has concluded, it has been notified that definitive suspension in the respective registry proceeds. XII. Regarding what is established in rule 7.3.3., section XXIX, the irregularities are not remedied or, in its case, the tax credit is not paid within the thirty days following the effect of the notification of the resolution.

For the purposes of what is established in this rule, the authority shall be subject to what is established in article 100-C of the Law, in relation to the cancellation procedure established in article 144-A, second paragraph of the Law and the suspension of operations referred to in said article, shall be understood as the suspension of the enjoyment of administrative facilities established in article 100-B of the Law, as well as those granted in the corresponding rules.

Taxpayers to whom the Registry in the Corporate Certification Scheme indicated in rule 7.1.4. has been cancelled shall not be able to access it again until five years have elapsed.

In those cases where the SE has suspended the IMMEX Program for companies that have the Registry in the Corporate Certification Scheme under the Authorized Economic Operator modality, sections of Holding Company, Aircraft, SECIIT or Textile, the AGACE shall proceed to notify the suspension of the Registry in the Corporate Certification Scheme in the Authorized Economic Operator modality, which shall subsist until the SE lifts the suspension of the IMMEX Program. In the case of certification in the Authorized Economic Operator modality, SECIIT section, the certification may be reassigned to the Authorized Economic Operator modality, Importer and/or Exporter section, for the time that its IMMEX Program is suspended, provided that it continues to comply with the requirements established for said modality.

In any case, if the SE determines the cancellation of the IMMEX Program, the Registry in the Corporate Certification Scheme shall be cancelled in accordance with this rule.

Likewise, when the RFC key of those taxpayers who have the Registry in the Corporate Certification Scheme in the Commercializer and Importer and Authorized Economic Operator modalities is not active, immediate suspension shall proceed.

Law 59, 100-A, 100-B, 100-C, 144-A, CFF 28, 83, 84, Regulation 79, RGCE 1.2.1., 1.3.3., 7.1.4., 7.2.1., 7.3.3., Annexes 1 and 28

Request to Leave the Registry in the Corporate Certification Scheme, IVA and IEPS Modality, Without Effect

7.2.6. For the purposes of articles 28-A, first paragraph of the VAT Law, 15-A, first paragraph of the IEPS Law, legal entities with the Registry in the Corporate Certification Scheme, IVA and IEPS modality, may request to leave their registry without effect, in accordance with the procedure sheet 121/LA Request to Leave the Registry in the Corporate Certification Scheme, IVA and IEPS Modality, contained in Annex 2.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 375 What is stated in this rule shall also be applicable to legal entities interested in leaving their Certification in matters of IVA and IEPS without effect.

VAT Law 28-A, IEPS Law 15-A, RGCE 1.2.2., 7.2.2., 7.2.4., Annex 2

Destination of Goods Imported by Companies with Registry in the Corporate Certification Scheme in the IVA and IEPS Modality, Expired or Cancelled

7.2.7. For the purposes of rules 7.2.3. and 7.2.4., legal entities whose Registry in the Corporate Certification Scheme, IVA and IEPS modality, has expired or has been cancelled, may within a period of sixty natural days, counted from the expiration of the validity or from the notification of the cancellation official document of said Registry, designate the goods to any of the circumstances established in Annex 30, section III.

Within the same period referred to in the previous paragraph, legal entities whose Registry in the Corporate Certification Scheme, IVA and IEPS modality, has expired or has been cancelled, must transmit the discharge reports referred to in rule 7.2.1., second paragraph, section IV.

Legal entities that have imported goods under the tax credit granted by articles 28-A of the VAT Law and 15-A of the IEPS Law, and for which the period of stay in the country has expired before the cancellation of the Registry in the Corporate Certification Scheme, IVA and IEPS modality or the expiration of its validity, must regularize them through the procedure established in rule 2.5.2.

For cases where the goods are not designated to any of the circumstances established in Annex 30, section III, within the period of sixty days referred to in the first paragraph of this rule, and the Registry in the Corporate Certification Scheme, IVA and IEPS modality, has expired or has been cancelled, the tax credit granted in articles 28-A of the VAT Law and 15-A of the IEPS Law, shall not be applicable because the requirements established for such effect are not met, and therefore, they shall be obligated to make the payment of IVA and, in its case, IEPS in accordance with the following: I. The amounts of IVA and, in its case, IEPS caused, shall be determined and paid with the updates and surcharges, calculated in terms of articles 17-A and 21 of the CFF, from the presentation of the customs declarations of the goods that were subject to the tax credit and until the payment is made. II. Make the payment indicated in the previous section through the electronic format D9 Multiple Payment Form for Foreign Trade, contained in Annex 1, in accordance with what is established in rule 1.6.2.

For the purposes of this rule, the taxpayer must present to the AGACE the D9 Multiple Payment Form for Foreign Trade, contained in Annex 1, accompanied by a storage device for any electronic equipment, which contains in a spreadsheet, in .xls or .xlsx file format, the list of customs declarations, goods and value on which the corresponding payment was determined and made.

VAT Law 28-A, IEPS Law 15-A, RGCE 1.2.1., 1.6.2., 2.5.2., 7.2.1., 7.2.3., 7.2.4., Annexes 1 and 30

Period for Change of Customs Regime or Return Abroad of Goods Imported by Companies with Registry in the Corporate Certification Scheme, Authorized Economic Operator Modality, Expired or Cancelled

7.2.8. For the purposes of articles 100-A, fourth paragraph and 100-C of the Law, companies with the IMMEX Program to whom the Registry in the Corporate Certification Scheme, Authorized Economic Operator modality, has been cancelled or expired, may within a period of sixty natural days, counted from the expiration of the validity or from the notification of the cancellation official document of said registries, to change the customs regime or return abroad the goods imported under the aforementioned authorization, provided that these have not exceeded the authorized period for their stay, before the cancellation or expiration of the validity of the authorization of the Registry in the Corporate Certification Scheme.

Law 100-A, 100-C, 108, RGCE 1.2.2., 7.1.4, 7.2.3., 7.2.5.

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

Transfer of pending balance in the SCCCyG to a new Registration in the Enterprise Certification Scheme, IVA and IEPS modality

7.2.9. For the purposes of Article 28-A, first paragraph of the IVA Law and Article 15-A, first paragraph of the IEPS Law, companies that have lost their Registration in the Enterprise Certification Scheme, in the IVA and IEPS modality, that are not prohibited from applying for a new one within the two-year period and that have a pending balance of discharge in the SCCCyG, may opt to apply again for the Registration in the Enterprise Certification Scheme, in the IVA and IEPS modality, within a term of sixty natural days, counted from the day following the expiration of their Registration, and when granted, they may transfer the balance of the pending credit in the SCCCyG corresponding to the expired Registration, to the new Registration in the Enterprise Certification Scheme, in the IVA and IEPS modality.

Those companies to which the Registration in the Enterprise Certification Scheme in the IVA and IEPS modality is denied, must pay the IVA or the IEPS, as applicable, for the balance of the global credit they have in the SCCCyG, in accordance with the procedure established in Rule 7.2.7.

IVA Law 28-A, IEPS Law 15-A, RGCE 7.2.4., 7.2.7., Annex 30

Chapter 7.3. Benefits of the Registration in the Enterprise Certification Scheme

Benefits of the Registration in the Enterprise Certification Scheme in the IVA and IEPS modality

7.3.1. For the purposes of Article 28-A, first paragraph of the IVA Law and Article 15-A, first paragraph of the IEPS Law, companies that obtain the Registration in the Enterprise Certification Scheme in the IVA and IEPS modality, in any of its categories, will have the following benefits:

I. Tax credit in their operations destined for the customs regimes of temporary importation for manufacturing, transformation or repair in Maquila or Export Programs; fiscal deposit to undergo the process of assembly and vehicle manufacturing; manufacturing, transformation or repair in Fiscalized Premises and Strategic Fiscalized Premises.

II. Companies with an IMMEX Program, that under their Program manufacture goods from the electrical or electronic sectors, auto parts and aircraft, as well as those from the final automotive industry or vehicle manufacturing for road transport companies that have the authorization referred to in Rule 4.5.30., may subject them to a joint clearance process for importation, introduction to fiscal deposit or to Strategic Fiscalized Premises in air traffic operations, in accordance with what is established in Article 144, fraction XXXIII of the Law, and the Operational Guidelines for processing customs clearance of goods via air traffic issued by the ANAM, which can be consulted on the ANAM Portal and provided they comply with the following:

a) Submit a written request to the ANAM, in which they manifest their consent, to subject the goods to the joint clearance process.

b) That, upon entry into national territory, the goods come directly from the Laredo International Airport in Laredo, Texas and that upon arrival they reach international airports designated for such effect.

c) Process the customs declaration with the corresponding key in accordance with Appendix 2, entering in the identifiers block the one corresponding in accordance with Appendix 8, contained in Annex 22.

Regarding operations carried out with consolidated customs declarations in accordance with Articles 37 and 37-A of the Law, they may process a weekly or monthly customs declaration, and for each shipment, transmit to the SAAI the format B12 Electronic Notice of import and export, contained in Annex 1, present the goods with the notice before the automated selection mechanism, without it being necessary to attach the CFDI or equivalent document referred to in Article 36-A of the Law, these declarations must be presented each week or within the first ten days of each month, as applicable.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 377

Regarding operations of introduction to fiscal deposit by companies of the final automotive industry or vehicle manufacturing for road transport referred to in Rule 4.5.30., they may present before the automated selection mechanism the CFDI or equivalent document or list of CFDI or equivalent documents, or the consolidated notice, packing list or shipping document that contains the electronic signature reported by the validator at the time of transmitting the prior registration.

The customs declaration, notice, CFDI or equivalent documents or list of CFDI or equivalent documents, or the consolidated notice, packing list or shipping document, as applicable, must be presented in the customs module assigned for such effect, without the need for physical presentation of the goods.

d) That they are not subject to storage, nor prior recognition; in these cases, it will not be necessary to enter the Fiscalized Premises.

In cases where the automated selection module determines customs recognition, this will be carried out without the physical presentation of the goods in accordance with what is established in the guidelines referred to in the first paragraph of this fraction.

When the competent authorities detect non-compliance with any obligation inherent to the facilities granted under this fraction or the cited guidelines, or detect prohibited goods or those subject to offenses contemplated by laws other than tax laws, such facility will be suspended subject to the administrative procedure established in the guidelines referred to in the first paragraph of this fraction.

For the purposes of this fraction, transport companies must transmit the information referred to in Rules 1.9.10. and 1.9.15. at least three hours before the plane takes off from the Laredo International Airport in Laredo, Texas.

III. For the purposes of Articles 63-A and 109 of the Law, companies with an IMMEX Program in the services modality may effect the change of regime from temporary to definitive of the parts and components temporarily imported, which were transferred to them by an auto parts industry company, for their alienation to the final automotive industry or vehicle manufacturing for road transport in accordance with Article 8, last paragraph of the IMMEX Decree, declaring in the definitive import customs declaration, the corresponding key as established in Annex 22, appendices 2 and 13, provided they comply with the following:

a) That the company with an IMMEX Program in the services modality and the auto parts industry company belong to the same group, in accordance with the second paragraph of Rule 7.1.7.

b) That the auto parts industry company, when processing the temporary import customs declaration, makes the payment of the IGI corresponding to the non-originating goods of the T-MEC, the Decision, the TLCAELC or the ACC, as applicable, in accordance with Article 14 of the IMMEX Decree and in the terms established in Rule 1.6.12., which will be incorporated into the parts and components subject to the transfer.

c) That the company with an IMMEX Program in the services modality receiving the parts and components from the auto parts industry, must alienate them in their same state to the final automotive industry or vehicle manufacturing for road transport and will be jointly liable for the payment of contributions and accessories determined in accordance with clause b) of this fraction.

What is stated in this fraction may also apply when the company with an IMMEX Program in the services modality alienates parts and components to companies other than the final automotive industry or vehicle manufacturing for road transport, provided that such parts and components are classified in headings 84.09 and 87.08 of the TIGIE.

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

IV. For the purposes of Articles 106, fraction V, clause c) and 108 of the Law and 29, fractions I and IV, clause b) of the IVA Law, companies with an IMMEX Program that under their Program manufacture recreational and sports vessels, of the type boat, yacht or sailboat of more than four and a half meters in length, may carry out the delivery of said goods in national territory to foreigners or Mexicans residing in national territory or abroad, for their temporary importation, provided that the following is met:

a) The foreigners or Mexicans residing in national territory or abroad who acquire the vessel must temporarily import it in accordance with Rule 4.2.5.

b) The company must present before the automated selection mechanism of the customs office corresponding to the jurisdiction of said company, the customs declaration with the corresponding key in accordance with Appendix 2, contained in Annex 22, to cover the virtual operation of the return of the vessel, without the physical presentation of the same being required.

c) To the customs declaration covering the virtual return of the vessel, a simple copy of the receipt of the temporary importation of the vessel duly formalized in accordance with Rule 4.2.5. must be attached, and in the observations field of the customs declaration, the folio number and date of said receipt must be indicated.

When there are differences between the goods manifested in the customs declaration covering the virtual return and the receipt covering the temporary importation of the vessel, the goods described in the virtual return customs declaration will be considered as not returned and the company with an IMMEX Program that has carried out the delivery of the vessel will be responsible for the payment of contributions and their accessories.

V. For the purposes of Rules 4.3.11. and 4.3.13., auto parts industry companies may register in their inventory control system the goods they alienated to the final automotive industry or vehicle manufacturing for road transport companies, with the information contained in the tax receipts covering their sale and provided that in the temporary import customs declaration previously promoted by the auto parts industry company, the payment of the IGI was made in accordance with Rule 1.6.12.

Notwithstanding the foregoing, the parts and components that appear in section A, of the Certificate of transfer of goods of Annex 1, which they receive from the final automotive industry or vehicle manufacturing for road transport, must change regime and be registered in the inventory control within the term established in fraction I, of Rule 4.3.13.

Companies that adhere to this fraction will not be subject to the calculation of the annual adjustment indicated in Rule 4.3.14., nor will they have to keep the records indicated in Rule 4.3.16.

Law 36-A, 37, 37-A, 59, 63-A, 106, 108, 109, 144, IVA Law 28-A, 29, IEPS Law 15-A, LIGIE 1, Chapters 84 and 87, IMMEX Decree 14, 24, RGCE 1.2.1., 1.6.12., 1.9.10., 1.9.15., 3.7.28., 4.2.5., 4.3.11., 4.3.13., 4.3.14., 4.3.16., 4.5.30., 7.1.1., 7.1.2., 7.1.3., 7.1.7., Annexes 1, 22 and 30

Benefit of the Registration in the Enterprise Certification Scheme in the Commercializer and Importer modality

7.3.2. For the purposes of Rule 7.1.4., second paragraph, section A, companies that have the Registration in the Enterprise Certification Scheme, Commercializer and Importer modality, when the customs authority detects the occurrence of the grounds for suspension in the Importers Registry and/or Specific Sectors Importers Registry and/or Sectoral Exporters Registry, established in Rule 1.3.3., regardless of the fraction involved, will not be suspended and the respective procedure must be followed, in order to remedy or disprove the detected ground, granting a term of twenty days to offer the evidence and arguments that pertain to their right.

RGCE 1.3.3., 4.3.11., 4.3.13., 7.1.4.

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 379

Benefits of companies that have the Registration in the Enterprise Certification Scheme in the Authorized Economic Operator modality

7.3.3. For the purposes of Article 100-B, fraction VII of the Law, companies that have the Registration in the Enterprise Certification Scheme, Authorized Economic Operator modality, in addition to Rule 7.3.1., fractions II, III, IV and V, will have the following facilities:

I. For the purposes of Article 36-A, fraction I, second paragraph of the Law, in the case of goods susceptible of being individually identified, they may carry out the customs clearance of the goods for their importation, without noting in the customs declaration, the equivalent document or consolidated notice, value receipt, the shipping document or transport document that corresponds, or in the attached relation, the serial numbers, part, brand and model, provided they keep an updated record of such information, in the inventory control system referred to in Article 59, fraction I of the Law.

II. When it is necessary to rectify any of the cases indicated in Rule 6.1.1., within the first three months, authorization will not be necessary.

III. For the purposes of Article 184, fraction I of the Law, regarding definitive importations and exportations, when due to customs recognition or the exercise of verification powers, the customs authority detects excess or undeclared goods, the importer or exporter will have a term of ten days counted from the day following the notification of the act drawn up for such effect in accordance with Articles 46 and 150 or 152 of the Law, to process the definitive import or export customs declaration covering the excess or undeclared goods, attaching the applicable documentation in terms of Article 36-A of the Law and paying the fine referred to in Article 185, fraction I of the Law.

When the importer or exporter processes the customs declaration covering the definitive import or export and proves payment of the fine, the authority that drew up the act will immediately issue the resolution ordering the release of the goods.

In the case where the importer or exporter does not process the customs declaration covering the definitive import or export of the excess or undeclared goods, in the terms of this fraction, the determination of contributions and compensatory duties, as well as the imposition of corresponding fines or seizure of the goods, will proceed, as applicable.

In the import or export customs declarations referred to in this fraction, with which the excess or undeclared goods are destined for the definitive import or export regime, the identifier corresponding in accordance with Appendix 8, contained in Annex 22, must be noted. Regarding the definitive import customs declaration, they may opt to apply the preferential tariff rate established in commercial agreements or free trade treaties of which the Mexican State is a Party and are in force, the rate established in the PROSEC provided they have the registration to operate said programs or the rate corresponding to the border strip or region in accordance with the Decrees of the Border Strip or Region.

What is stated in this fraction will only proceed provided that the total value of the excess or undeclared goods does not exceed the equivalent in national currency to 15,000 (fifteen thousand) United States dollars or 20% of the total value of the operation and the goods are not listed in Annex 10.

IV. They may carry out customs clearance of goods for their importation, using the exclusive Express lanes established by the ANAM, provided they declare in the identifiers block, the key corresponding in accordance with Appendix 8, contained in Annex 22 and the vehicle driver presents before the automated selection module the credential that proves they are registered in the FAST program for drivers of the U.S. Customs and Border Protection Office.

V. Regarding importation or return of goods transported by passengers on commercial flights, they may be cleared, without entering the fiscalized premises, provided they are presented directly before the automated selection mechanism installed in the international hall of the airport and within the operating hours of the hall, in accordance with guidelines established by the ANAM.

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VI. Companies that carry out the temporary importation of inputs used in the production of different goods, which are established in the PROSEC, in more than one sector, at the time of carrying out the temporary importation may opt to determine contributions applying the highest rate, for which they must indicate the key corresponding to the sector subject to said rate and the identifier corresponding in accordance with Appendix 8, contained in Annex 22.

In this case, it will not be necessary to make the corresponding rectification to the temporary import customs declaration, provided that in the customs declaration covering the regime change, return or in the complementary customs declaration, the corresponding tariff is determined taking into consideration the key, rate and contributions corresponding to the sector corresponding to the final or intermediate product in whose production the imported goods were used.

VII. For the purposes of Rule 1.6.15., they may carry out the determination and payment of the IGI for originating products resulting from manufacturing, transformation or repair processes, regarding goods that had been imported under any of the tariff deferral programs, in the customs declaration covering the return to any Member State of the Community or of the EFTA, the Principality of Andorra, the Republic of San Marino or the United Kingdom, or via complementary customs declaration, which must be presented within a term not greater than sixty natural days counted from the date on which the customs declaration covering the return was processed.

VIII. Companies that carry out the return of their goods in accordance with Rule 1.6.14., may process a single complementary customs declaration covering the return customs declarations processed in a period of one calendar month, provided the complementary customs declaration is processed within the term of sixty natural days counted from the date on which the first customs declaration covering the return of the goods was processed and the exchange rate of the date of payment of the complementary customs declaration is used.

IX. For the purposes of Articles 109, second paragraph, 110 of the Law and 170 of the Regulations, they may process a single customs declaration with the key corresponding in accordance with Appendix 2, contained in Annex 22, of change of customs regime from temporary import to definitive, covering all temporary import customs declarations that according to the automated inventory control system correspond to the goods used in the manufacturing, transformation or repair process, for which the regime change is being carried out, provided that:

a) The customs declaration covers all goods for which the regime change is being carried out;

b) When drafting the regime change customs declaration:

1. The information from the Descargos block, contained in Annex 22, of all temporary import customs declarations corresponding to the goods for which the regime change is being carried out, is transmitted, regarding the following fields:

i. Original patent. ii. Original document number. iii. Customs/Section. iv. Original document key. v. Date of the original operation.

2. The data of the equivalent documents corresponding to the goods for which the regime change is carried out are indicated in the field of the customs declaration that corresponds in accordance with Annex 22, without the need for them to be attached to the regime change customs declaration:

i. For the update of the IGI and exchange rate, the date of the oldest temporary import customs declaration is considered, if applicable.

ii. The applicable compensatory quotas determined and paid at the time of the regime change, if any, corresponding to the goods for which the regime change is being made. iii. In the observations field, the commercial description and quantity of the final goods, resulting from the manufacturing, transformation, or repair process of the goods for which the regime change is being made, if applicable.

The provisions of this subsection shall not apply when the period of stay of the temporarily imported goods has expired.

X. For the purposes of Rule 3.1.3., the registration for taking samples of goods, pursuant to Article 45 of the Law, shall be granted with a validity of two years, a period that may be renewed for an equal period, provided it is requested at least five days prior to expiration. During the cited period, the company must hold the Registration in the Enterprise Certification Scheme, as referred to in this rule.

XI. The provisions of Rule 1.6.14. shall not apply when dealing with labels, brochures, and printed manuals temporarily imported by companies with the IMMEX Program, in accordance with Article 108, second paragraph, subsection I, clause d) of the Law and Article 4, subsection I, clause d) of the IMMEX Decree; therefore, they shall not be subject to the payment of the IGI upon their return to the United States of America or Canada.

XII. For the purposes of Articles 109, second paragraph, and 110 of the Law and Article 170 of the Regulations, companies that effect the change of regime from temporary to definitive importation of fixed asset goods or of goods that they had imported to subject them to a transformation, manufacturing, or repair process, when processing the definitive import declaration, may apply the rate established in the PROSEC, provided that the corresponding rate is in effect on the date the definitive import declaration is processed and the importer holds the registration to operate the corresponding program.

XIII. In their customs and foreign trade operations, they may transfer to companies resident in national territory, the goods temporarily imported pursuant to Article 108 of the Law or the resulting from the manufacturing, transformation, or repair process, for their definitive importation, provided that the following is complied with:

a) The declarations with the corresponding keys pursuant to Appendix 2, contained in Annex 22, which cover the compliance with the obligation established in Article 108, fifth paragraph of the Law, in the name of the company effecting the transfer and the definitive importation in the name of the company resident in national territory receiving them, shall be presented before the automated selection mechanism, without the physical presentation of the same. Both declarations may be presented at different customs offices.

In the definitive import declaration, the determination and payment of the corresponding contributions and revenues must be made, as well as compliance with the non-tariff regulations and restrictions applicable to the definitive import regime, considering as the taxable base the transaction value in national territory of the goods, applying the rate and exchange rate in effect on the date the definitive import declaration is processed, being able to opt to apply the preferential tariff rate established in the trade agreements or free trade treaties of which the Mexican State is a Party and are in force, provided that the goods qualify as originating and there is a valid and current certificate or proof of origin covering their origin, in accordance with the corresponding agreement or treaty.

For the purposes of the preceding paragraphs, the definitive import declaration must be presented before the automated selection mechanism on the day the transfer of the goods is made, and the declaration covering the compliance with the obligation established in Article 108, fifth paragraph of the Law, may be presented before the automated selection mechanism on the day following that on which the definitive import declaration was presented before the automated selection mechanism.

In the case that the declaration covering the compliance with the obligation established in Article 108, fifth paragraph of the Law is not presented within the stated period, said declaration may be presented before the corresponding customs office within the month following that in which the definitive import declaration was processed, provided that the fine for late presentation referred to in Article 185, subsection I of the Law is paid.

In the declaration covering the compliance with the obligation established in Article 108, fifth paragraph of the Law, the key in the RFC of the company receiving the goods must be recorded, and in the field of the Descargos block, contained in Annex 22, the number, date, and key of the paid and modulated declaration covering the definitive importation of the transferred goods must be transmitted; in the definitive importation, the registration number of the program corresponding to the company transferring the goods shall be recorded. Likewise, in both declarations, the corresponding identifier pursuant to Appendix 8, contained in Annex 22, must be noted.

Likewise, the company transferring the goods must present the E12 Format Manifestation of will to assume joint liability in terms of Rule 7.3.3., subsection XIII of Annex 1, through a clarification case in the SAT Portal, through which it will assume joint liability in terms of Article 26, subsection VIII of the CFF, regarding the compliance with tax obligations deriving from the alienation made by the resident in the foreign country without permanent establishment in the country; as well as attach to the declaration covering the compliance with the obligation established in Article 108, fifth paragraph of the Law, the corresponding receipt.

When the facility established in this subsection is exercised, the obligation established in Article 108, fifth paragraph of the Law shall be considered fulfilled.

When transfers are made from companies located in the border strip or region to companies located in the rest of the national territory, the goods must be physically presented before the corresponding customs section or review point, accompanied by the copy of the declaration covering the definitive importation in the name of the company that will receive the goods.

When companies effect the transfer of goods pursuant to this rule to companies resident in national territory that hold Registration in the Enterprise Certification Scheme, IVA and IEPS modality and/or Authorized Economic Operator modality, they may process weekly a consolidated declaration covering the compliance with the obligation established in Article 108, fifth paragraph of the Law and a consolidated declaration covering the definitive importation of the goods in the name of the company resident in national territory receiving them, provided that they are processed on the same date, using the procedure established in Rule 4.3.21. and in the equivalent document or consolidated notice or value receipt, in addition to what is stated in subsection II of said rule, declare the barcode referred to in Appendix 17, contained in Annex 22.

Likewise, the company transferring the goods in terms of the preceding paragraph must present the E12 Format Manifestation of will to assume joint liability in terms of Rule 7.3.3., subsection XIII of Annex 1, through a clarification case in the SAT Portal, through which it will assume joint liability in terms of Article 26, subsection VIII of the CFF, regarding the compliance with tax obligations deriving from the alienation made by the resident in the foreign country without permanent establishment in the country; as well as attach to the declaration covering the compliance with the obligation established in Article 108, fifth paragraph of the Law, the corresponding receipt.

When the declarations are not presented within the period established in this subsection, the corresponding data are not transmitted, or there are differences between the goods manifested in the declaration covering the compliance with the obligation established in Article 108, fifth paragraph of the Law and the one covering the definitive importation, the aforementioned obligation shall be considered unfulfilled for the goods described in the corresponding declaration, and the company that effected the transfer shall 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 the one covering the compliance with the obligation established in Article 108, fifth paragraph of the Law, provided that the value declared in the definitive import declaration is greater than that declared in the declaration covering the compliance with said obligation.

b) For the purposes of Articles 97 of the Law and 150 of the Regulations, the return of goods from companies resident in national territory to companies that had transferred them in terms of subsection a) of this subsection, having resulted defective or of specifications different from those agreed, shall be carried out by presenting before the automated selection mechanism, the declarations with the corresponding keys pursuant to Appendices 2 and 8, contained in Annex 22, which cover the compliance with the obligation established in Article 108, fifth paragraph of the Law in the name of the company resident in national territory effecting the return of the goods and of temporary importation in the name of the company receiving the goods in return, without the physical presentation of the same being required.

For this effect, the temporary import declaration must be presented before the automated selection mechanism on the day the return of the goods is made, and the declaration covering the compliance with the obligation established in Article 108, fifth paragraph of the Law, may be presented before the automated selection mechanism at the latest on the day following that on which the temporary import declaration was presented before the automated selection mechanism, a declaration must be attached to the declarations, under oath of telling the truth, signed by the legal representative of the company resident in national territory, in which the reasons for effecting the return are indicated. In the case that the declaration covering the compliance with the obligation established in Article 108, fifth paragraph of the Law of the goods is not presented within the stated period, said declaration may be presented before the corresponding customs office within the month following that in which the temporary import declaration was processed, provided that the fine for late presentation referred to in Article 185, subsection I of the Law is paid.

In the declaration covering the compliance with the obligation established in Article 108, fifth paragraph of the Law, the key in the RFC and the registration number of the program corresponding to the company receiving the goods in return shall be recorded, and in the field of the Descargos block, contained in Annex 22, the number, date, and key of the paid and modulated declaration covering the temporary importation of said goods must be transmitted. Likewise, in both declarations, the corresponding identifier pursuant to Appendix 8, contained in Annex 22, must be noted.

The presentation of the declarations referred to in the preceding paragraphs must be made, within a maximum period of three months counted from the day following that on which the transfer of the goods was made in terms of subsection a) of this subsection or of six months in the case of machinery and equipment.

When the declarations are not presented within the periods established in this subsection, the corresponding data are not transmitted, or there are differences between the goods manifested in the declaration covering the compliance with the obligation established in Article 108, fifth paragraph of the Law and the one covering the temporary importation, the aforementioned obligation shall be considered unfulfilled for the goods described in the corresponding declaration.

When returns are made from companies located in the border strip or region to companies located in the rest of the national territory, the goods must be physically presented before the corresponding customs section or review point, accompanied by the paid and validated declaration covering the temporary importation.

The declaration covering the compliance with the obligation established in Article 108, fifth paragraph of the Law in the name of the company effecting the return of the goods, shall have as its object the substitution of the goods for others of the same class, and the substituted goods must be transferred by companies with the IMMEX Program, pursuant to the procedure indicated in subsection a) of this subsection, within a period of six months, without the IGI having to be paid in the definitive import declaration, provided that in the field of the Descargos block, contained in Annex 22, the number, date, and key of the paid and modulated declaration covering the compliance with the obligation established in Article 108, fifth paragraph of the Law processed pursuant to this subsection by the company resident in national territory is transmitted.

XIV. Companies with the IMMEX Program that receive goods transferred by another company with the IMMEX Program in accordance with Article 8 of the IMMEX Decree and in the terms established in Rule 1.6.13., may opt to apply the corresponding rate according to the PROSEC, provided they hold the registration to operate said programs; as well as the corresponding one when it comes to goods that are imported under Rule 8a, of subsection II, of Article 2 of the LIGIE, provided they hold authorization to apply said rule.

For the purposes of the preceding paragraph, the company receiving the goods shall be responsible for the determination and payment of the IGI, in accordance with Article 14 of the IMMEX Decree, without it being necessary to attach to the declaration the writing referred to in Rule 1.6.13., provided that the following is complied with:

a) In the declaration covering the return, the corresponding key pursuant to Appendix 8, contained in Annex 22, must be declared.

b) The company receiving the goods must determine in the temporary import declaration the IGI considering the transaction value in national territory of the goods subject to transfer, applying the rate corresponding to the transferred goods and the exchange rate, in effect on the date the transfer is made. To apply the rate established in the PROSEC, it will be necessary that the corresponding rate is in effect on the date the temporary import declaration is processed and the importer holds the registration to operate the corresponding program. To apply Rule 8a, of subsection II, of Article 2 of the LIGIE, it will be necessary that they hold the authorization to apply said rule on the date the temporary import declaration is processed.

XV. For the purposes of Article 184, subsection I of the Law, regarding companies with the IMMEX Program, when, due to customs recognition or the exercise of verification powers, the customs authority detects excess or undeclared goods, corresponding to the production processes registered in the IMMEX Program, it shall have three days counted from the day following the notification of the record drawn up for this effect, in accordance with Articles 46 and 150 or 152 of the Law, to process the temporary import or return declaration, as applicable, which covers the excess or undeclared goods, attaching the applicable documentation in terms of Articles 36 and 36-A of the Law and paying the fine referred to in Article 185, subsection I of the Law. Once the irregularity is detected, the immediate exit of the means of transport with the rest of the correctly declared imported goods will be allowed. When the company processes the declaration covering the temporary importation or return, as applicable, and proves payment of the fine, the authority that drew up the record will immediately issue the resolution ordering the release of the goods.

In the case that the company does not process the declaration covering the temporary importation of the excess or undeclared goods, in terms of this rule, the determination of the contributions and compensatory quotas, as well as the imposition of the corresponding fines or the seizure of the goods, shall proceed, as the case may be.

For the purposes of this subsection, regarding operations with consolidated declarations pursuant to Articles 37 and 37-A of the Law, the printout of the M1.6. Format Consolidated Notice, contained in Annex 1 corresponding, which covers the excess or undeclared goods, must be presented.

In the declarations referred to in this subsection, with which the excess or undeclared goods are temporarily imported or returned, the corresponding identifier pursuant to Appendix 8, contained in Annex 22, must be noted.

The provisions of this subsection shall only proceed provided that the total value of the excess or undeclared goods does not exceed the equivalent in national currency to 15,000 (fifteen thousand) United States dollars or 20% of the total value of the operation and the goods are not listed in Annex 10.

XVI. Companies that detect undeclared goods and that do not correspond to their production processes registered in their respective program, may return said goods to foreign countries before the authority has initiated the exercise of its verification powers, without any sanction being applicable in this case, provided that the automated selection mechanism had determined free customs clearance.

When, due to customs recognition or the exercise of verification powers, the customs authority detects undeclared goods of companies with the IMMEX Program and that do not correspond to authorized production processes in their respective program, the importer shall have three days counted from the day following the notification of the record drawn up for this effect in accordance with Articles 46 and 150 or 152 of the Law, to return the goods to foreign countries in terms of Rule 2.2.7.

The provisions of this subsection shall only proceed, provided that it concerns temporary importations and the total value of the goods does not exceed the equivalent in national currency to 15,000 (fifteen thousand) United States dollars.

In the case that the importer does not present the return declaration, the determination of the contributions and, if applicable, the compensatory quotas, as well as the imposition of the corresponding fines or the seizure of the goods, shall proceed, as the case may be.

XVII. Regarding companies that manufacture goods of the electrical, electronic, auto parts, or automotive sector, they may process the shipment of goods for their temporary importation under an IMMEX Program; or definitively, through the origin review procedure established in Article 98 of the Law.

For the purposes of the preceding paragraph, when the result of the automated selection mechanism has determined free customs clearance and the companies effect the corresponding adjustment spontaneously, Article 99 of the Law shall not be applicable to them, provided that:

a) In the case of definitive importations, the importer pays the contributions and compensatory quotas that were omitted to be paid deriving from the definitive importation of the goods. Such updated contributions will incur surcharges at the rate applicable for the case of extension of tax credits of the month in question, provided that such payment is made within thirty natural days following that on which the corresponding importation was made. If the payment is made after said period, the surcharges on the updated contributions will be incurred at the rate corresponding in accordance with Article 21 of the CFF. In both cases, the contributions will be updated for the period comprised between the second-to-last month prior to that in which the contribution was omitted and the month immediately prior to that in which the payment is made.

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b) In the case of temporary imports, companies with the IMMEX Program that rectify their temporary import declarations, to assign to said regime the merchandise that had not been declared in the declarations and pay the fine established in article 185, fraction II of the Law, for each declaration that is rectified, without having to pay the respective contributions or compensatory quotas. The rectification of the declaration and the payment of the fine must be carried out within the thirty natural days following that in which the corresponding temporary import was made.

XVIII. For the purposes of what is established in rule 4.3.21., first paragraph, fraction I, item a), sixth paragraph, the declarations that cover the fulfillment of the obligation established in article 108, fifth paragraph of the Law and the temporary import, introduction to fiscal warehouse or to strategic supervised warehouse, must be paid each week or within the first twenty days of each month, according to the option exercised, including all operations carried out during the week or the month immediately preceding.

For the purposes of this fraction, it will be sufficient for the company processing the temporary import declaration to have the Registration in the Enterprise Certification Scheme in the Authorized Economic Operator modality.

XIX. For the purposes of article 8, second paragraph of the IMMEX Decree, auto-parts industry companies may alienate parts and components temporarily imported in accordance with article 108 of the Law, as well as the parts and components that incorporate inputs temporarily imported under said programs, to the final automotive industry or vehicle manufacturing industry companies, for integration into their vehicle assembly and manufacturing processes, provided that the corresponding VAT is transferred in accordance with Chapter II of the VAT Law for said alienations and the change of the temporary import regime to definitive is made of the inputs incorporated in the parts and components or of the parts and components, as applicable, alienated in the immediately preceding month.

For the purposes of the previous paragraph, the monthly declaration covering the change of temporary import regime to definitive, in accordance with this fraction, must be presented, no later than within the first ten days of each month, before the automated selection mechanism, in which all operations carried out during the immediately preceding month are recorded, without the physical presentation of the merchandise being required.

What is stated in this fraction will not be applicable when the auto-parts industry operates in accordance with what is established in rule 4.3.11.

XX. For the purposes of article 124 of the Law and rule 4.6.15., internal transit to the import or export of merchandise may be carried out, with the following benefits, in addition to those established in rule 4.6.26.:

a) For the transfer of merchandise, double the period established in Annex 15 will be applicable, with the exception of internal transit of merchandise carried out by rail, for which the period will be fifteen natural days.

b) The transit of merchandise may be carried out without the presentation of the printout of model M1.5. Simplified Declaration Form or model M1.6. Consolidated Notice Format, contained in Annex 1, with its electronic presentation in accordance with rule 3.1.33.

It will be understood that article 186, fraction II of the Law is updated in the same cases described by rule 4.6.26.

XXI. Companies that need to send national or nationalized merchandise consisting of damaged or defective parts or components that are part of complete equipment, for repair, maintenance or replacement abroad, may temporarily export it for a period of six months, extendable for an equal period, provided that they notify the customs office through which the merchandise was exported, the reason for the extension, at the end of the granted period, it will be considered that the export becomes definitive in accordance with what is established in article 114 of the Law.

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For the purposes of the transfer of the merchandise to the customs office of exit from the national territory, they will use format B10 Notice of transfer of merchandise from companies with IMMEX Program, RFE or Authorized Economic Operator, contained in Annex 1.

The aforementioned operations must be reflected in the inventory control system, referred to in articles 59, fraction I of the Law, 24, fraction IX, of the IMMEX Decree and rule 4.3.1.

XXII. For customs recognition purposes, unloading will be carried out between 10% or 15% of the total merchandise covered by the declaration and the review must be carried out as much as possible with the help of non-intrusive review methods available to the customs office. However, when there are indications of any irregularity, the customs authority may order the total unloading of the shipment.

XXIII. In the event that the customs authority detects the updating of the suspension grounds in the Importers Registry and/or Importers Registry of Specific Sectors and/or Sectoral Exporters Registry, established in rule 1.3.3., regardless of the fraction concerned, the registration will not be suspended and the procedure established in the cited rule must be followed, in order to remedy or disprove the detected ground.

The AGSC will notify the taxpayer of the causes that motivated the start of the suspension procedure in the Importers Registry and/or Importers Registry of Specific Sectors and/or Sectoral Exporters Registry, as applicable, granting a period of ten days counted from the day following that in which the notification takes effect to offer the evidence and arguments that correspond to their right. When the taxpayer presents evidence within the stated period, the AGSC will remit said evidence and/or arguments to the authority that carried out the investigation that generated the start of the suspension procedure so that the latter, in a period not greater than ten days, analyzes them and communicates to the AGSC whether the suspension ground was disproved or expressly indicates if the suspension must proceed. In the event that the taxpayer does not offer the evidence or arguments within the established period, the AGSC will proceed with the corresponding suspension, notifying the taxpayer, in accordance with article 134 of the CFF.

XXIV. Companies are not obliged to transmit, nor to provide format E2 Manifestation of Value, contained in Annex 1, referred to in rule 1.5.1., in temporary import operations processed under their IMMEX Program, unless requested by the customs authority, in terms of article 59, fraction III of the Law.

XXV. For the purposes of articles 108, third paragraph, fraction I of the Law and 4, fraction I, of the IMMEX Decree, merchandise temporarily imported under their IMMEX Program may remain in the national territory for up to thirty-six months.

XXVI. For the purposes of article 36-A, fraction I of the Law, in the case of merchandise susceptible of being individually identified, companies with the IMMEX Program that under their Program manufacture goods in the electrical and electronic sector, may carry out the customs clearance of the merchandise for their import, without noting in the declaration, in the equivalent document, value receipt, in the shipping document or in an annexed relationship, the serial numbers, part, brand and model, provided that they keep an updated record of said information, in the inventory control system referred to in articles 59, fraction I of the Law and 24, fraction IX, of the IMMEX Decree.

What is stated in the previous paragraph will also apply to companies with the IMMEX Program in the shelter modality, for the import of merchandise intended for the elaboration, transformation, assembly, repair, maintenance and re-manufacturing of aircraft, as well as their parts and components.

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XXVII. For the purposes of articles 35, 36, 36-A, 37 and 37-A of the Law, cargo consolidation of merchandise for its import or export, from the same importer or exporter or, in their case, different ones contained in the same vehicle, covered by several declarations, printouts of consolidated notices or electronic import notices, processed by up to three different customs agents or customs representatives, or legal representatives, using the services of a carrier, provided that the following is complied with:

a) Customs agents must have Registration in the Enterprise Certification Scheme in the Certified Commercial Partner modality referred to in rule 7.1.5., fraction II and process the corresponding declarations for each importer or exporter that cover the merchandise transported in the same vehicle and submit them simultaneously to the automated selection mechanism.

b) The carrier must have Registration in the Enterprise Certification Scheme in the Certified Commercial Partner modality referred to in rule 7.1.5., fraction I and present the corresponding declarations, together with the Relationship of documents referred to in rule 3.1.7., second paragraph, having to identify, if applicable, which merchandise corresponds to each importer or exporter.

c) The operations must be subject to the schedule established in the customs office for this type of operations.

For the purposes of the previous paragraph, the agents or customs representatives must present model M1.11. Relationship of documents, the printout of model M1.5. Simplified Declaration Form, contained in Annex 1 or printouts of the corresponding notices and the merchandise, before the automated selection module for clearance.

The result of the corresponding automated selection mechanism will be applied to all declarations presented and in case of customs recognition to all merchandise, so the vehicle cannot be removed until it concludes.

When, due to customs recognition, the verification of merchandise in transport, the review of the documents presented during clearance or the exercise of verification powers, the customs authority proceeds to the determination of omitted contributions, compensatory quotas and, if applicable, the imposition of sanctions, the importers or exporters, as well as the customs agents will be responsible for the infractions committed.

When the commission of the infraction cannot be individualized, regardless of the responsibility in which the carrier might incur, it must guarantee through a customs guarantee account, in favor of TESOFE, the omission of contributions when applicable and the respective fines, as well as the omitted compensatory quotas, in addition to the commercial value of the merchandise in national territory at the time of the application of the respective sanctions, while the responsibilities are clarified and the PAMA is resolved, to be able to carry out the release of the merchandise.

What is stated in this fraction will not be applicable to operations carried out in accordance with what is established in rule 3.1.21., fraction III, item b).

Regarding definitive imports, consolidated declarations cannot be made, in accordance with what is established in articles 37 and 37-A of the Law.

XXVIII. For the purposes of article 151, fractions VI and VII of the Law and rule 3.7.19., when, due to customs recognition, the customs authority detects any of the irregularities indicated in said fractions, in the temporary import of merchandise covered by their IMMEX Program, the taxpayer may request the application of the procedure referred to in article 152 of the Law, instead of that established in article 151 of the Law. When the interested party disproves the irregularity that gave rise to the start of the procedure, a resolution will be issued immediately, without any sanction being imposed.

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When the interested party does not disprove the irregularity that initiated the procedure, a resolution determining the tax credits and sanctions that apply will be issued, including the payment of the commercial value of the merchandise in the national territory, in the impossibility of them passing to the property of the Federal Treasury.

XXIX. For the purposes of article 151, fraction II of the Law when, due to customs recognition, the customs authority detects any irregularity in the temporary import of merchandise covered by their IMMEX Program, the taxpayer may request the application of the procedure referred to in article 152 of the Law, instead of that established in article 151 of the Law, provided that it concerns irregularities related to incorrect or omitted data in the documents referred to in article 36-A, fraction I, item c) of the Law and the errors or omissions do not cast doubt on the authenticity, validity or validity of the document.

The importer must remedy the irregularity within a period of sixty days, presenting the rectification of the corresponding declaration, to which they must attach, in terms of rule 3.1.31., the documentation with which the irregularity is remedied. If the interested party presents the rectified declaration with the document that remedies the irregularity, it will be considered that the infraction established in article 184, fraction IV of the Law is committed, applying consequently, the fine established in article 185, fraction III of the Law.

When the interested party disproves the irregularity that gave rise to the start of the procedure, a resolution will be issued immediately, without any sanction being imposed.

When the interested party does not disprove the irregularities that initiated the procedure within the period established in the second paragraph of this fraction, and does not present the corresponding rectification declaration, a resolution determining the tax credits and sanctions that apply will be issued, including the payment of the commercial value of the merchandise in the national territory, in the impossibility of them passing to the property of the Federal Treasury.

The facility referred to in this fraction does not apply to prohibited import merchandise or merchandise subject to regulations and non-tariff restrictions in matters of animal and plant health, public health, environment or national security or to NOMs other than those of commercial information.

XXX. Companies with the IMMEX Program that carry out operations with consolidated declarations, may for the purposes of articles 37 and 37-A of the Law, process the consolidated declaration on a weekly or monthly basis and must, for each shipment, transmit to the SAAI format B12 Electronic notice of import and export, contained in Annex 1, presenting the merchandise with the notice before the automated selection mechanism, in accordance with the Guidelines for the transmission of the electronic notice of import and export issued by the ANAM, which can be consulted on the ANAM Portal, without it being necessary to attach the CFDI or equivalent document referred to in articles 36 and 36-A of the Law. For such purposes, they must present each week or within the first ten days of each month, according to the option exercised, the weekly or monthly consolidated declarations, as applicable, that cover all operations of the merchandise carried out during the week or the month immediately preceding, declaring the exchange rate of the date of closure of the operation and as the entry date of the merchandise, the date of the first shipment.

Law 2, 10, 35, 36, 36-A, 37, 37-A, 45, 46, 59, 63-A, 97, 98, 99, 100-B, 106, 108, 109, 110, 114, 124, 144, 150, 151, 152, 186, 184, 185, VAT Law 1-A, 10, 29, LIGIE 2, CFF 21, 134, Decree granting administrative facilities in Customs and Foreign Trade Matters 2, IMMEX Decree 4, 8, 14, 24, Regulation 150, 170, RGCE 1.2.1., 1.3.3., 1.5.1., 1.6.12., 1.6.13., 1.6.14., 1.6.15., 1.9.10., 1.9.15., 2.2.7., 3.1.3., 3.1.7., 3.1.21., 3.1.31., 3.1.33., 3.7.19., 4.2.5., 4.3.1., 4.3.11., 4.6.15., 4.3.21., 4.5.30., 4.6.26., 6.1.1., 7.1.5., 7.1.7., 7.3.1., Annexes 1, 10, 15 and 22

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Benefits of Registration in the Enterprise Certification Scheme in the Authorized Economic Operator modality, item Controlling Company

7.3.4. For the purposes of article 100-B of the Law, Companies with the IMMEX Program that have Registration in the Enterprise Certification Scheme, Authorized Economic Operator modality, Controlling Company item, in addition to what is established in rule 7.3.3., will enjoy the following facilities:

I. For the purposes of article 3, fraction I, of the IMMEX Decree, controlled societies that are holders of the IMMEX Program that had been cancelled to become part of a company with the IMMEX Program in the controlling company modality that maintain in their inventories temporarily imported merchandise in accordance with article 108 of the Law, may opt for the following:

a) Return them abroad or effect their change of regime in terms of rule 4.3.8.

b) Transfer them to the controlling company, through declarations that cover the virtual return presented by each of the controlled societies and the corresponding temporary import declaration in the name of the controlling company, complying for such purposes with the procedure established in rule 4.3.21., without generating the payment of DTA, in the following periods:

1. Regarding the merchandise referred to in articles 108, third paragraph, fraction I of the Law and 4, fraction I of the IMMEX Decree, they will have a period of six months counted from the date of cancellation of their IMMEX Program, and

2. Regarding the merchandise referred to in articles 108, third paragraph, fractions II and III of the Law and 4, fractions II and III of the IMMEX Decree they will have a period of twelve months. In this case, in the temporary import declaration in the name of the controlling company, the following may be opted for:

i. Declare as the customs value of the merchandise, the declared in the temporary import declaration with which the controlled society introduced the merchandise to national territory, decreased in accordance with the fourth paragraph, of rule 1.6.10.

ii. Declare as the import date of the merchandise, the declared in the temporary import declaration with which the controlled society introduced the merchandise to national territory. In this case, a declaration must be presented that covers the virtual return, for each of the temporary import declarations with which the merchandise was introduced to national territory and the corresponding temporary import declarations in the name of the controlling company.

In the event of requiring a longer period, the ACAJACE may authorize its extension only once, in accordance with procedure sheet 122/LA Request to extend only once the transfer of merchandise, contained in Annex 2.

II. For the purposes of articles 3, fraction I and 13, last paragraph of the IMMEX Decree, regarding companies with the IMMEX Program under the controlling company modality, they may carry out the temporary import, return and transfer of the merchandise referred to in articles 108, third paragraph, fraction I of the Law and 4 of the cited Decree, in accordance with the following:

a) In the case of temporary imports and returns, the declaration must be processed in the name of the controlling company, being able to cover merchandise for delivery to one or several controlled societies, provided that the CFDIs or equivalent documents corresponding to each of said societies are attached to the declaration, for which it must incorporate in the complement of Fiscal Legends of the CFDIs or note in the equivalent documents, the legend Controlling company operation in accordance with rule 7.3.4., fraction II, for delivery to ___________(indicate the name or corporate name of the controlled society) with address in ________(indicate address).

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b) In the case of the transfer of goods between the parent company of enterprises and the controlled companies or between the latter, the parent company of enterprises must send electronically to the SAAI the format B11 Notice of transfer of goods of enterprises with IMMEX Program in the Authorized Economic Operator modality, subject matter parent company of enterprises, contained in Annex 1. The transport of the goods must be carried out with a copy of said notice.

They must have an automated inventory control system that maintains at all times the updated record of the data of the control of foreign trade goods and that identifies in which company and, if applicable, in which plant or warehouse the goods are located in accordance with what is established in articles 59, fraction I of the Law and 24, fraction IX, of the IMMEX Decree.

The documents that support the possession and legal stay of the goods in national territory, may be kept at the fiscal domicile of the parent company of enterprises or at the fiscal domicile of the controlled companies.

III. Regarding the controlled companies that integrate their manufacturing or maquiladora operations in an IMMEX Program under the modality of parent company of enterprises referred to in article 3, fraction I of the IMMEX Decree, they may consider as export of services in the terms of article 29, fraction IV, inciso b) of the VAT Law, the provision of the service of elaboration, transformation or repair of the temporarily imported goods in accordance with article 108 of the Law by the parent company of enterprises, applying for such purposes the 0% VAT rate.

Law 59, 100-B, 108, 112, VAT Law 29, IMMEX Decree 3, 4, 13, 24, RGCE 1.2.1., 1.2.2., 1.6.10., 4.3.6., 4.3.8., 4.3.21., 7.3.3., Annexes 1 and 2

Benefits of Registration in the Enterprise Certification Scheme in the modality of Authorized Economic Operator subject Aeronautics

7.3.5. For the purposes of article 100-B of the Law, enterprises with IMMEX Program that have the Registration in the Enterprise Certification Scheme, modality Authorized Economic Operator, subject Aeronautics, dedicated to the elaboration, transformation, assembly, repair, maintenance and remanufacturing of aircraft, as well as their parts and components will have, in addition to the benefits established in rules 7.3.3. and 7.3.4., the following facilities:

I. The goods indicated in articles 108, third paragraph, fraction I of the Law and 4, fraction I of the IMMEX Decree, may remain in national territory for a period of forty-eight months.

II. For the purposes of the clearance of temporarily imported goods, the inventory control system referred to in articles 59, fraction I of the Law and 24, fraction IX of the IMMEX Decree, may carry it out by tariff fraction based on the actual consumption of components used in the process, without it being necessary to identify them by serial number, part, brand or model.

III. For the purposes of rule 7.3.3., fraction III, fourth paragraph, the excess or undeclared goods must not exceed 40% of the total value of the operation.

Law 59, 100-B, 108, IMMEX Decree 4, 24, Regulation 79, 173, RGCE 7.3.3., 7.3.4.

Benefits of Registration in the Enterprise Certification Scheme in the modality of Authorized Economic Operator subject SECIIT

7.3.6. For the purposes of article 100-B of the Law, enterprises with IMMEX Program that have operated for the last two years with certified enterprise authorization, provided they have a SECIIT, in addition to rules 7.3.3. and 7.3.4., will have the following facilities:

I. Regarding import and export operations, they may, through their customs broker, customs agency, customs representative or accredited legal representative, present the model M1.5. Simplified Customs Declaration Form, contained in Annex 1.

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The above may be applicable to return or import operations carried out by transfers of goods with customs declarations in the terms of rules 4.3.21., 5.2.7. and 7.3.3., fraction XIV. In the case where the company transferring or receiving the goods of the companies referred to in this fraction, do not have the authorization for Registration in the Enterprise Certification Scheme in the terms of this rule, they must process the corresponding customs declaration in the terms of rules, 4.3.21., 5.2.7. and 7.3.3., fraction XIV, as applicable.

II. Regarding operations carried out with consolidated customs declarations in accordance with articles 37 and 37-A of the Law, they may process the corresponding consolidated customs declaration in accordance with model M1.5. Simplified Customs Declaration Form, contained in Annex 1, referred to in fraction I of this rule, on a weekly or monthly basis and, for the purposes of articles 37 and 37-A of the Law, they must transmit to the SAAI the format B12 Electronic notice of import and export, contained in Annex 1, presenting the goods with the notice before the automated selection mechanism, in accordance with the Guidelines for the transmission of the electronic notice of import and export issued by the ANAM, without it being necessary to attach the CFDI or equivalent document referred to in articles 36 and 36-A of the Law.

For the purposes of the previous paragraph, consolidated weekly or monthly customs declarations must be presented each week or within the first ten days of each month, depending on the option exercised, as applicable, which cover all operations of the goods registered in the SECIIT during the week or the immediately preceding month, declaring the exchange rate of the date of closure of the operation and as the entry date of the goods, the date of the first shipment.

The above stated in this fraction may be applicable to return or import operations carried out by transfers of goods with virtual customs declarations in the terms of rules 4.3.21. and 7.3.3., fraction XIV.

In the case of operations in accordance with rule 4.3.21., if the company transferring or receiving the goods does not have the authorization for Registration in the Enterprise Certification Scheme in the terms of this rule, it must process the corresponding consolidated customs declaration in the terms of rule 4.3.21.

III. They will have a period of sixty days from the date of their authorization, to make the adjustments that may arise between the SECIIT established in Annex 24, section B and the inventory control system referred to in articles 59, fraction I of the Law and 24, fraction IX of the IMMEX Decree, to which they were obliged before obtaining their authorization, in accordance with section A of the aforementioned Annex.

IV. The goods indicated in articles 108, third paragraph, fraction I of the Law and 4, fraction I of the IMMEX Decree, may remain in national territory for up to forty-eight months.

This period may apply to inventories that are located in the domiciles registered in their program on the date of authorization of inscription in the Registration in the Enterprise Certification Scheme and that are within the period of permanence established in article 108, third paragraph, fraction I of the Law, provided that they are not subject to the exercise of verification powers.

Law 36, 36-A, 37, 37-A, 59, 100-B, 108, 112, IMMEX Decree 4, 24, RGCE 1.2.1., 4.3.21., 5.2.7., 7.3.3, 7.3.4., Annexes 1 and 24

Benefits of Registration in the Enterprise Certification Scheme in the modality of Certified Commercial Partner, subject Land Transport Vehicle

7.3.7. For the purposes of article 100-A, second paragraph of the Law, Companies that have the Registration in the Enterprise Certification Scheme, modality Certified Commercial Partner, subject Land Transport Vehicle, authorized in accordance with fraction I of rule 7.1.5., will have the following facilities:

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I. The AGACE will maintain a list of Certified Commercial Partners, which will be published, with prior authorization of the taxpayers, on the SAT Portal, for the purpose of sharing it with companies.

II. Regarding the theft of trailers, semi-trailers or container carriers temporarily imported, when applying the procedure established in rule 4.2.1. for their definitive import, for the purpose of determining the taxable base of the IGI, companies may opt to consider the amount equivalent in national currency corresponding to 50% of the value contained in the column named Loan (average value for credit) of the National Automobile Dealers Association (N.A.D.A.) Official Commercial Truck Guide (yellow book), corresponding to the date of temporary import, without applying any deduction.

Law 100-A, RGCE 4.2.1., 7.1.5.

Benefits of Registration in the Enterprise Certification Scheme in the modality of Certified Commercial Partner, subject Customs Agent

7.3.8. For the purposes of article 100-A, second paragraph of the Law, Taxpayers who have the Registration in the Enterprise Certification Scheme, modality Certified Commercial Partner, subject Customs Agent, authorized in accordance with fraction II, of rule 7.1.5., will have the following facilities:

I. For the purposes of article 165, fraction II, inciso b) of the Law, it will not be considered that customs agents are in the situation of cancellation of the patent when at the time of clearance the permit of the competent authority is omitted to be presented, regarding goods whose value does not exceed an amount equivalent in national or foreign currency to 3,000 (three thousand) dollars of the United States of America, except when it comes to samples and demonstrators, vehicles, prohibited goods, nor goods of difficult identification that by their presentation in the form of powders, liquids or gases, require physical or chemical analysis, or both, to know their composition, nature, origin and other necessary characteristics to determine their tariff classification.

II. For the purposes of article 165, fraction III of the Law, it will not be considered that customs agents are in the situation of cancellation of the patent, derived from the exercise of verification powers of the customs authority in which it is detected that the fiscal domicile of the importer was incorrectly declared or regarding complaints made by importers before the SHCP, for the improper use of their name, fiscal domicile or the RFC key, by third parties not authorized by them, when it comes to any of the following operations:

a) Of definitive import, even those carried out by Courier and Package Companies, for which the value of the goods declared in the customs declaration does not exceed an amount equivalent in national or foreign currency to 5,000 (five thousand) dollars of the United States of America.

b) Of definitive import carried out by Courier and Package Companies, provided that the customs agent proves that the assignment was conferred by the courier or package company. The assignment conferred may be proven with the document provided for such effect by the courier or package company or with the service contract celebrated with the same.

c) Of definitive import, when the fiscal domicile of the importer has been incorrectly recorded in the customs declaration, provided that the following is accredited before the customs authority:

1. That the importer does not ignore the operation in question.
2. That the fiscal domicile recorded in the customs declaration, had been registered by the importer in the RFC, prior to the date of processing of the customs declaration.
3. That the importer had processed the change of fiscal domicile prior to the date of processing of the customs declaration.

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4. That, prior to the date of processing of the customs declaration, the customs agent had carried out at least one clearance for the same importer.

5. That the documentation referred to in article 36-A, fraction I of the Law, is in the name of the importer who entrusted the clearance of the goods.

6. That in the operation in question, the compliance with non-tariff regulations and restrictions is not omitted.

7. That the fiscal interest is not harmed and the formalities of the customs clearance of the goods have been fulfilled.

The above stated in this fraction will not be applicable when the customs agent had incorrectly recorded the fiscal domicile of the importer in more than three customs declarations, nor when it comes to vehicles, nor prohibited goods.

The above stated in inciso a) of this fraction, will be applicable when no complaints had been made for more than three customs declarations against the same customs agent in question and the value declared in each of them does not exceed an amount equivalent in national or foreign currency to 5,000 (five thousand) dollars of the United States of America, or if there is a complaint of more than three customs declarations, the value of what is declared in all of them, does not exceed the amount equivalent in national or foreign currency to 5,000 (five thousand) dollars of the United States of America.

III. For the purposes of article 164, fractions VI and VII of the Law, it will not be considered that customs agents are in the situation of suspension of the patent, provided that they do not exceed five errors committed during each calendar year and that:

a) The description and nature of the goods declared in the customs declaration, coincides with that contained in the CFDI or equivalent document and other documentation provided by the importer, in terms of articles 36 and 36-A of the Law; when it comes to undeclared or excess goods, the ownership thereof must be accredited with the corresponding CFDI or equivalent document.

b) Compliance with applicable non-tariff regulations and restrictions is fulfilled.

c) Customs documentation demonstrates that the goods were subjected to the procedures established for their clearance.

d) The interested party presents a free writing, in which they manifest their consent with the content of the act of initiation of the PAMA, submitting to the irregularities and to the payment of the fiscal credit that is to be determined.

e) The amount of the determined fiscal credit has been paid.

f) No means of defense is interposed against the definitive resolution that determines the respective fiscal credit.

IV. With prior authorization of the customs agents, the AGACE will integrate a list and publish it on the SAT Portal.

V. For the purposes of article 160, fraction VI, second paragraph of the Law, the designated agents may act in their customs of assignment and in any of the authorized customs.

VI. For the purposes of article 161, first paragraph of the Law, the authorization to act in an additional customs to the one of assignment will be granted in a period not greater than five days, provided that the applicable requirements established in rule 1.4.1. are fulfilled.

VII. For the purposes of article 163, fraction III of the Law, the customs authorities will resolve the requests for authorization presented for the change of customs of assignment, in a period not greater than ten days.

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VIII. For the purposes of article 162, fraction XIV of the Law, they may comply with said obligation, accrediting at least forty hours of continuous training, in any of the academic or specialized institutions in evaluation, that are duly accredited before the ANAM.

IX. When the operation has been carried out to certified companies in accordance with rule 7.1.4. and the customs authority detects in their foreign trade operations, excess goods but less than 10% of the total declared in the customs documentation subject to review, they may comply with the non-tariff regulations and restrictions to which such goods are subject, even in matters of animal and plant health, public health, environment or national security, through the corresponding digital or electronic document issued by the competent authority, which may be issued with a date subsequent to the activation of the automated selection mechanism, provided that its compliance is carried out in a period not greater than thirty days and, the rest has the corresponding non-tariff regulations and restrictions.

X. For the purposes of carrying out the regularization procedure established in rules 2.5.1. and 2.5.2., regarding taxpayers subject to verification powers, it may be carried out in any of the customs where their patent is authorized; provided that the tax authority and the corresponding customs have the information that allows coordinating the correct exercise of the regularization procedure.

XI. For the purposes of articles 164 and 165 of the Law, it will not be considered that they are in the situations of suspension or cancellation of the patent, when the detected irregularity, has been remedied by the importer through any of the fiscal or customs benefits contemplated in rules 7.3.1., fraction II and 7.3.3., as applicable.

Law 36, 36-A, 89, 100-A, 151, 160, 161, 162, 163, 164, 165, Regulation 227, 228, 230, 231, RGCE 1.2.2., 1.4.1., 2.5.1., 2.5.2., 3.1.31., 7.1.3., 7.1.4., 7.1.5., 7.3.1., 7.3.3.

Benefits of Registration in the Enterprise Certification Scheme in the modality of Certified Commercial Partner, subject Rail Transport, Industrial Park, Fiscalized Premises, Courier and Package and General Warehouse of Deposit

7.3.9. For the purposes of article 100-A, second paragraph of the Law, for taxpayers who have the Registration in the Enterprise Certification Scheme, modality Certified Commercial Partner, subjects Rail Transport, Industrial Park, Fiscalized Premises, Courier and Package and General Warehouse of Deposit, with prior authorization of the companies indicated, the AGACE will integrate a list and publish it on the SAT Portal, for the purpose of sharing it with companies of other subjects that require said services.

Law 100-A, RGCE 7.1.5.

Chapter 7.4. Guarantee of Fiscal Interest in the Registration in the Enterprise Certification Scheme

Guarantee of fiscal interest of IVA and/or IEPS, through bond or letter of credit

7.4.1. For the purposes of articles 28-A, last paragraph of the VAT Law and 15-A, last paragraph of the IEPS Law, taxpayers who do not exercise the option to certify in accordance with rules 7.1.2. and 7.1.3., may opt not to pay the IVA and/or the IEPS, in the introduction of goods to the customs regimes of temporary import for elaboration, transformation or repair in maquiladora or export programs; fiscal deposit to undergo the process of assembly and manufacturing of vehicles; elaboration, transformation or repair in fiscalized premises and, strategic fiscalized premises, provided they guarantee the fiscal interest through bond or letter of credit, in accordance with article 141, fractions I and III of the CFF, for which the taxpayer must offer to the AGACE through the Digital Window, the guarantee of fiscal interest for its qualification, acceptance and processing, in accordance with the following:

I. The taxpayer will offer for acceptance to the AGACE through the Digital Window, an individual or revolving guarantee, in the form of bond or letter of credit, with a validity of thirty months, in favor of the TESOFE, in accordance with the procedure sheet 63/LA Request for acceptance, renewal, expansion, increase or cancellation of the guarantee in matters of IVA and IEPS, contained in Annex 2.

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A revolving guarantee shall be understood as that which guarantees, up to the previously estimated amount granted by a surety institution or credit institution, the obligations arising from the payment of VAT and IEPS derived from imports carried out for at least a twelve-month period, administering the amount of the guaranteed contributions based on the accreditation of the return or destination of the goods in accordance with the customs regime to which they are subject.

II. The AGACE, to determine whether it will accept the guarantee offered by the taxpayer referred to in the preceding subsection, shall have a period of thirty days counted from the day following that on which the taxpayer presents the acceptance request through the Digital Counter. If the authority detects the lack of any requirement, it shall request the taxpayer, on a single occasion, for the missing information or documentation, for which the taxpayer shall have a period of fifteen days to attend to the request; otherwise, it shall be understood that the promotion was withdrawn. The thirty-day period shall be computed from the moment all the requirements mentioned in Rule 7.4.2. are fully met.

VAT Law 28-A, IEPS Law 15-A, CFF 141, 142, RGCE 7.1.2., 7.1.3., 7.4.2., Annex 1

Requirements for the acceptance of the guarantee

7.4.2. For the purposes of Rules 7.4.1. and 7.4.7., the acceptance of the guarantee shall be subject to compliance with the following requirements:

I. Present through the Digital Counter, a request for acceptance of the guarantee in accordance with the procedure form 63/LA Request for acceptance, renewal, extension, increase or cancellation of the guarantee in matters of VAT and IEPS, contained in Annex 2, attaching the surety bond policy or letter of credit.

II. Be up to date in the fulfillment of tax and customs obligations of the applicant and have authorized the SAT to make public the positive opinion on the fulfillment of tax obligations in accordance with Rule 2.1.24. of the RMF.

III. Not be found in the lists of companies published by the SAT, referred to in the articles:

a) 69 of the CFF, with the exception of subsections II and VI; b) 69-B, fourth paragraph of the CFF; or c) 69-B Bis, ninth paragraph of the CFF.

IV. Have valid digital seal certificates, as well as not be found in any of the circumstances of Article 17-H Bis of the CFF, during the last twelve months, counted from the date of presentation of the request.

V. Have the current program or authorization to designate goods under the regimes indicated in Articles 28-A, first paragraph of the VAT Law and 15-A, first paragraph of the IEPS Law.

VI. Have updated contact means for purposes of the tax mailbox, in accordance with Article 17-K, penultimate paragraph of the CFF.

VII. Keep accounting in electronic media and enter it monthly through the SAT portal, in accordance with Article 28, subsections III and IV of the CFF and Rules 2.8.1.5. and 2.8.1.6. of the RMF.

VIII. Be up to date in the fulfillment of the obligations indicated in Annex 30, in case they had previously had the Registration in the Company Certification Scheme under the VAT and IEPS modality or with a VAT and IEPS guarantee, even if this is current or expired.

IX. Have personnel to carry out the production process or provide the service, as applicable, registered with the IMSS; comply with the payment of worker-employer contributions and comply with the obligation to withhold and pay the ISR of the workers. In the event of subcontracting specialized services or the execution of specialized works, comply with what is established in Article 27, subsection V, third paragraph of the ISR Law.

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X. Have registered with the SAT all domiciles where they carry out activities linked to the Maquiladora or Export Program or use for the development of their economic and foreign trade activities, in terms of Articles 27, section B, subsections II and III of the CFF and 29, subsection VIII of the CFF Regulations.

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

XII. Not have filed, on the part of the SAT, a criminal complaint or denunciation against partners, shareholders, legal representative with powers to perform acts of dominion or members of the administration of the applicant company or, in its case, declaration of prejudice; during the last three years prior to the presentation of the request.

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

XIV. The partners or shareholders, as applicable, legal representatives with powers to perform acts of dominion and members of the administration, in accordance with the constitution of the applicant company, shall be up to date in the fulfillment of their tax obligations.

XV. That their partners or shareholders, as applicable, legal representatives with powers to perform acts of dominion and members of the administration, in accordance with the constitution of the applicant company, are not linked to any company whose Registration in the Company Certification Scheme has been cancelled, in accordance with Rule 7.2.4., section A, subsections V, VI and VII and section B, subsections II and III and/or Rule 7.2.5., subsections VI, VII and XI.

Law 59, ISR Law 27, VAT Law 28-A, IEPS Law 15-A, CFF 17-H-Bis, 17-K, 27, 28, 69, 69-B, 69-B bis, CFF Regulations 29, RGCE 1.2.1., 7.2.4., 7.2.5., 7.4.1., 7.4.7., Annex 1, 30, RMF 2.1.24., 2.8.1.5., 2.8.1.6.

Obligations for those who opt to guarantee the fiscal interest through a surety bond or letter of credit

7.4.3. For the purposes of Articles 28-A, fifth paragraph of the VAT Law and 15-A, fifth paragraph of the IEPS Law, taxpayers who guarantee the fiscal interest in accordance with Rules 7.4.1. and 7.4.7., shall be subject to the following obligations:

I. Permanently comply with the acceptance requirements for the surety bond or letter of credit established in Rule 7.4.2.

II. Transmit their operations in accordance with Annex 30, through the SAT Portal, regarding the customs regime affected by the goods for which they have guaranteed the fiscal interest.

Additionally, they must electronically transmit the inventory of those operations that are under the regime they have authorized, on the day immediately prior to the entry into force of the acceptance to operate the guarantee scheme, within a maximum period of thirty natural days following said date.

In the event of not complying with the obligations established in this rule, they shall not be able to continue exercising the options established in Rules 7.4.1. and 7.4.7.

VAT Law 28-A, IEPS Law 15-A, CFF Regulations 77, RGCE 7.4.1., 7.4.2., 7.4.7., Annex 30

Renewal of the surety bond or extension of the validity of the letter of credit

7.4.4. For the purposes of Articles 28-A, fifth paragraph of the VAT Law and 15-A, fifth paragraph of the IEPS Law, taxpayers who have obtained acceptance to guarantee the fiscal interest established in Rules 7.4.1. and 7.4.7., during the first ten days following the twelve months in which they obtained acceptance, must present through the Digital Counter the renewal of the surety bond or the extension of the validity of the letter of credit, for a period of twelve additional months to the accepted validity in accordance with procedure form 63/LA Request for acceptance, renewal, extension, increase or cancellation of the guarantee in matters of VAT and IEPS, contained in Annex 2, declaring, under oath, that they comply with the current requirements and obligations.

For the purposes of issuing the acceptance of renewal or the extension of the validity of the fiscal interest guarantee, the AGACE shall be subject to what is established in Rule 7.4.1., subsection II.

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When the renewal of the surety bond or the extension of the validity of the letter of credit is not presented in time and form, and what is established in this rule is not complied with, it shall be considered as not presented and, consequently, the surety bond shall be considered not renewed or the validity of the letter of credit not extended, as applicable. In this case, taxpayers must request the cancellation of the guarantee in accordance with Rule 7.4.10., which has not been renewed or extended in its validity, as applicable. Once cancelled, taxpayers may present through the Digital Counter, a new guarantee in terms of Rules 7.4.1. and 7.4.7.

VAT Law 28-A, IEPS Law 15-A, RGCE 1.2.1., 7.4.1., 7.4.2., 7.4.3., 7.4.7., 7.4.10., Annexes 1 and 2

Modification of the surety bond or letter of credit

7.4.5. For the purposes of Articles 28-A, fifth paragraph of the VAT Law and 15-A, fifth paragraph of the IEPS Law and Rule 7.4.1., taxpayers may request the AGACE through the Digital Counter, the modification of the fiscal interest guarantee referred to in Rule 7.4.1., in accordance with procedure form 63/LA Request for acceptance, renewal, extension, increase or cancellation of the guarantee in matters of VAT and IEPS contained in Annex 2, the surety bond or letter of credit for the increase of the guarantee amount.

For the purposes of issuing the acceptance of the increase in the amount of the fiscal interest guarantee, the AGACE shall be subject to what is established in Rule 7.4.1., subsection II.

VAT Law 28-A, IEPS Law 15-A, RGCE 1.2.1., 7.4.1., Annex 2

Cases in which the surety bond or letter of credit shall be enforceable

7.4.6. For the purposes of Rules 7.4.1. and 7.4.7., the surety bond or letter of credit shall be enforceable in the following cases:

I. When, as a result of the exercise of its verification powers, the authority determines the non-compliance of the taxpayer's obligations regarding the taxes guaranteed under said surety bond or letter of credit, in relation to the guaranteed goods.

II. In the event that the renewal of the surety bond or the extension of the validity of the letter of credit is not presented through the Digital Counter within the period indicated in the first paragraph of Rule 7.4.4. and second paragraph of Rule 7.4.7., the taxpayer shall not be able to continue exercising the guarantee option, so in this case the authority shall retain the surety bond or letter of credit until the end of its validity and the payment of the guaranteed taxes for those goods for which the return or destination is not accredited in accordance with the customs regime to which they are subject shall be enforceable.

RGCE 7.4.1., 7.4.4., 7.4.7.

Guarantee of fixed asset goods

7.4.7. For the purposes of Rule 7.4.1., first paragraph, regarding fixed asset goods destined for the customs regimes of temporary import for elaboration, transformation or repair in maquiladora or export programs; fiscal deposit to undergo the assembly and manufacturing process of vehicles; elaboration, transformation or repair in a supervised facility, and strategic supervised facility, taxpayers may guarantee the fiscal interest, through the means established in the aforementioned rule, provided they offer a guarantee with a validity of thirty months, regarding said goods, until the moment the return or destination of the goods is accredited, in accordance with the customs regime to which they are subject.

To determine the amount of the fiscal interest subject to the guarantee referred to in the previous paragraph, the taxpayer may decrease the customs value declared in the temporary import declaration, in accordance with the fourth paragraph of Rule 1.6.10.

RGCE 1.6.10., 7.4.1.

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Acceptance of the guarantee in cases of merger or spin-off of companies when opting not to pay VAT and/or IEPS

7.4.8. For the purposes of Rules 7.4.1. and 7.4.7., the acceptance of the fiscal interest guarantees in cases of merger or spin-off of companies shall be as follows:

I. When the merger of companies that have the aforementioned acceptance is carried out and one of them subsists, the subsisting company must comply with the obligations indicated in Rule 7.4.3., subsection II.

II. When, as a result of the merger or spin-off of companies that have the aforementioned acceptance, a new company results, this must process the acceptance of the guarantee established in Rule 7.4.1. again and comply with the obligations indicated in Rule 7.4.3., subsection II.

Law 6, RGCE 1.2.1., 7.4.1., 7.4.3. 7.4.7., Annex 1

Update of the guarantee or letter of credit data, due to modification of taxpayer data

7.4.9. For the purposes of Articles 28-A, fifth paragraph of the VAT Law and 15-A, fifth paragraph of the IEPS Law, taxpayers who guarantee the fiscal interest in accordance with what is established in Rules 7.4.1. and 7.4.7., in case of modification of the key in the RFC, name and/or corporate name, must present through a free document before the clerk's office of the AGACE the update of the data of the surety bond or letter of credit within ten days following the date on which they have made the notice in the RFC.

Law 6, VAT Law 28-A, IEPS Law 15-A, RGCE 1.2.1., 7.4.1., 7.4.7., Annex 1

Cancellation of the fiscal interest guarantee

7.4.10. For the purposes of Articles 89 and 90 of the CFF Regulations, the cancellation of the fiscal interest guarantee granted in accordance with Rules 7.4.1. and 7.4.7. shall proceed, in the terms established in said articles. Likewise, it shall proceed when the taxpayer makes the payment of the VAT and/or IEPS that has been the object of the guarantee offered or, in its case, that there is no pending balance subject to the aforementioned guarantee.

Companies that have opted to guarantee the fiscal interest in accordance with Rule 7.4.1. and that subsequently obtain the Registration in the Company Certification Scheme under the VAT and IEPS modality, in any of its areas, may request the AGACE, through a free document, that the pending guaranteed amount in the SCCCyG be transferred to the balance of the tax credit granted.

The taxpayer who has constituted the fiscal interest guarantee in terms of the aforementioned rules may present the corresponding cancellation request in accordance with procedure form 63/LA Request for acceptance, renewal, extension, increase or cancellation of the guarantee in matters of VAT and IEPS contained in Annex 2.

The AGACE must issue the corresponding resolution within a period that shall not exceed four months, counted from the day following that on which the taxpayer presents the cancellation request through the Digital Counter, provided that it complies with all requirements. If the authority detects the lack of any requirement and/or that it did not comply in terms of this rule, it shall request the taxpayer, on a single occasion, for the information and/or documentation that accredits that he has proceeded in accordance with what is established in this rule, for such purposes the taxpayer shall have a period of fifteen days to attend to the request; otherwise, it shall be understood that the promotion was withdrawn. The four-month period shall be computed from the day following that on which the taxpayer responds to the request made by this authority.

The cancellation of the guarantee shall in no case be understood as a resolution in favor of the taxpayer. Likewise, the cancellation shall proceed in terms of this rule, without prejudice to the authority's ability to exercise its verification powers subsequently.

When the authority notifies the Surety Institution, the start of its verification powers regarding the goods covered by the surety bond, the cancellation of the guarantee shall not proceed, until such time as the authority informs the conclusion of the audit act.

The fiscal interest guarantees shall subsist until their cancellation in the terms of this rule.

CFF Regulations 89, 90, RGCE 1.2.1., 1.2.2., 7.4.1., 7.4.7., Annexes 1 and 2

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Grounds for request when opting not to pay VAT and/or IEPS

7.4.11. For the purposes of Articles 28-A, fifth paragraph of the VAT Law and 15-A, fifth paragraph of the IEPS Law, taxpayers who fall under any of the following circumstances shall not be able to continue exercising the options established in Rules 7.4.1. and 7.4.7.

I. As a result of the start of a procedure for cancellation of the authorization to operate in the customs regimes subject to the guarantee, the resolution determines its definitive cancellation.

II. The taxpayer does not comply with the obligations established in Rules 7.4.3., 7.4.8. and 7.4.9.

For such purposes, the AGACE shall request the taxpayer and grant a period of fifteen days counted from the day following its notification, for him to remedy or disprove the irregularities. The AGACE must issue the corresponding resolution within a period that shall not exceed four months from the notification of the request.

When the AGACE determines that the taxpayer did not disprove or remedy the irregularities mentioned in the preceding subsections, it shall issue a resolution to the taxpayer, notifying him that he shall not be able to continue exercising the options established in Rules 7.4.1. and 7.4.7., from the day following that on which the notification of said resolution takes effect.

VAT Law 28-A, IEPS Law 15-A, CFF 12, 134, 135, RGCE 7.4.1., 7.4.3., 7.4.7., 7.4.8., 7.4.9.

Chapter 7.5. Registration of the Customs Brokerage of Companies

Requirements for obtaining the Registration of the Customs Brokerage of Companies

7.5.1. For the purposes of Articles 98, 100 of the Law and 144, subsection III of the Regulations, the legal persons interested in obtaining the inscription in the Registration of the Customs Brokerage of Companies, must comply with the following:

I. Present through the Digital Counter, the corresponding request in accordance with procedure form 60/LA Request for inscription in the Registration of the Customs Brokerage of Companies, and notices of renewal or modification thereof, contained in Annex 2.

II. Be constituted in accordance with Mexican legislation.

III. Be up to date in the fulfillment of tax and customs obligations of the applicant and have authorized the SAT to make public the positive opinion on the fulfillment of tax obligations in terms of Rule 2.1.24. of the RMF.

IV. Have made the payment of the corresponding right to the date of presentation of the request, referred to in Article 40, subsection a) of the LFD, in relation to Annex 19 Updated Amounts of the LFD of the current RMF.

V. Not be found in the lists of companies published by the SAT referred to in the articles:

a) 69 of the CFF, with the exception of subsection VI; b) 69-B, fourth paragraph of the CFF; or c) 69-B Bis, ninth paragraph of the CFF.

VI. Have valid digital seal certificates, as well as not be found in any of the circumstances of Article 17-H Bis of the CFF, during the last twelve months, counted from the date of presentation of the request.

VII. Have updated contact means for purposes of the tax mailbox, in terms of Article 17-K, penultimate paragraph of the CFF.

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VIII. Have a valid IMMEX Program, or in case of not having said program, have made imports with a value greater than the amount established in articles 100, fraction II of the Law and 144, first paragraph of the Law's Regulation, in relation to Annex 13 in the calendar year prior to the one in which the application is presented, or that in the exercise of start of operations estimates to make imports with a value superior to the amount established in articles 100, fraction II of the Law and 144, first paragraph of the Law's Regulation in relation to Annex 13.

IX. Declare the names, denomination, patent number or authorization of the customs brokers, customs agencies, authorized customs representatives to promote on their behalf and representation the clearance of merchandise according to the origin review procedure, as applicable; who must be up to date in the fulfillment of their fiscal obligations and prove that the patent or authorization is valid.

X. Designate the authorized transport companies to carry out the transfer of foreign trade merchandise, indicating their name, denomination or corporate name and RFC key.

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

XII. Permit at all times access to AGACE personnel, to carry out the initial inspection visit or supervision of compliance with the requirements and obligations derived from the authorization under which foreign trade operations are carried out.

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

XIV. Not have filed a criminal complaint or denunciation against partners, shareholders, legal representative or members of the administration of the applicant company, or in its case, declaration of prejudice; during the last three years prior to the presentation of the application.

XV. Keep accounting in electronic media and enter it monthly through the SAT Portal in accordance with article 28, fractions III and IV of the CFF and rules 2.8.1.5. and 2.8.1.6. of the RMF.

XVI. Have personnel, to carry out the production process or provide the service, as applicable, registered with the IMSS; comply with the payment of employer-employee quotas and comply with the obligation to withhold and pay the ISR of the workers. In case of subcontracting specialized services or the execution of specialized works, comply with what is established in article 27, fraction V, third paragraph of the ISR Law.

XVII. Have registered with the SAT all domiciles where they carry out their activities linked to the IMMEX Program and/or use for the development of their economic and foreign trade activities, in terms of articles 27, section B, fractions II and III of the CFF and 29, fraction VIII of the CFF Regulation.

XVIII. The partners or shareholders, as applicable, legal representative with faculty for acts of domain and members of the administration, in accordance with the constitution of the applicant company, are up to date in the fulfillment of their fiscal obligations.

The AGACE will issue a resolution on the application for registration within a period not exceeding sixty days, counted from the day following the date of the receipt acknowledgment, in the case that the customs authority detects the lack of any requirement, it will require the promoter for a single occasion the missing information or documentation for which, the taxpayer will have a period of fifteen days to attend to the requirement, otherwise, it will be understood as not presented.

The sixty-day period will be calculated from the moment the established requirements are fully met.

Law 59, 98, 100, LFD 40, 100, CFF 17-H-Bis, 17-K, 28, 69, 69-B, 69-B Bis, Regulation 144, RGCE 1.2.1., Annexes 1 and 13, RMF 2.1.24., 2.8.1.5., 2.8.1.6., Annex 19

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Obligations of companies that have the Company Merchandise Clearance Registry

7.5.2. For the purposes of articles 98 and 100 of the Law, 144 of the Regulation and rule 7.5.1., companies that have obtained the authorization in the Company Merchandise Clearance Registry, will be subject to the permanent compliance of the following obligations:

I. Comply with the necessary requirements for the clearance of merchandise registry of the companies that was granted to them.

II. Be up to date in the fulfillment of their fiscal and customs obligations.

III. Notify the AGACE, through the Digital Window, of the modifications or additions to the data recorded in the company merchandise clearance registry in relation to the denomination or corporate name, RFC key, customs representative, customs agency or customs broker and transporters in accordance with the procedure sheet 60/LA Application for registration in the Company Merchandise Clearance Registry, and notices of renewal or modification thereof contained in Annex 2, to which must be attached the documentation that accredits the requested modification or addition, in accordance with the requirements established for the granting of the registry, said notice will be considered fulfilled at the moment of its presentation and upon issuing the corresponding acknowledgment and will take effect on the sixth day following its presentation, provided that the information is correct. When the customs authority finds discrepancies in the declared information, it will require the promoter, in order that within a period of fifteen days to remedy the irregularities. In case of not remedying the irregularities within said period, the corresponding notice will be considered not presented.

IV. When derived from the merger or spin-off of two or more companies that have the authorization in the company merchandise clearance registry, a new society results, extinguishing one or more companies with authorization, the company that results from the merger or spin-off, must present before the AGACE a new application in terms of rule 7.5.1.

V. For the purposes of what is stated in article 98, fraction IV of the Law, companies that have obtained their registration in the company merchandise clearance registry, must present through the Digital Window by the last day of February of each year, the calculation referred to in article 99 of the Law, corresponding to the immediate previous exercise and, if applicable, the copy of the receipt with which they accredit the payment made of the total amount of contributions and, if applicable, compensatory quotas that result in terms of article 99, fraction III of the Law.

Law 98, 99, 100, Regulation 144, 147, RGCE 1.2.1., 7.5.1., Annex 2

Requirements for companies that have the Company Merchandise Clearance Registry

7.5.3. For the purposes of article 100 of the Law, the AGACE will require companies, when derived from the follow-up corresponding to the authorization in the Company Merchandise Clearance Registry, granted in accordance with rule 7.5.1., detects the non-compliance with any requirement or any of the following situations is updated:

I. The company is not up to date in the fulfillment of fiscal obligations.

II. Is located in the lists of companies published by the SAT, referred to in the articles:

a) 69 of the CFF, with the exception of fraction VI;

b) 69-B, fourth paragraph of the CFF; or

c) 69-B Bis, ninth paragraph of the CFF.

III. Is located in the situations indicated in article 17-H Bis of the CFF.

IV. Cease to comply with the obligations established in rule 7.5.2.

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For such purposes, the customs authority will notify in accordance with what is established in article 134 of the CFF, the requirement indicating the causes that motivated it and will grant a period of fifteen days to remedy or disprove the inconsistency.

The AGACE will proceed to the suspension contemplated in rule 7.5.5., in the case that the companies do not remedy or disprove the inconsistencies referred to in the first paragraph of this rule.

Law 98, 100, CFF 17-H-Bis, 69, 69-B, 69-B Bis, 134, RGCE 7.5.1., 7.5.2., 7.5.5.

Renewal of the Company Merchandise Clearance Registry

7.5.4. For the purposes of article 100 of the Law, the authorization in the Company Merchandise Clearance Registry, referred to in rule 7.5.1., may be renewed, in accordance with the procedure sheet 60/LA Application for registration in the Company Merchandise Clearance Registry, and notices of renewal or modification thereof, contained in Annex 2, within the thirty days prior to the expiration of the validity period, declaring, under oath, that the circumstances under which the authorization was granted have not varied and that they continue to comply with the requirements inherent to it.

The authorization will be considered renewed on the next business day following the date of receipt of the notice referred to in the previous paragraph, issuing the corresponding acknowledgment.

The AGACE will require at any time, in accordance with rule 7.5.3., when after the renewal application detects that the company has ceased to comply with the necessary requirements for obtaining its certification or renewal.

The AGACE will proceed to the suspension contemplated in rule 7.5.5., in the case that the companies do not remedy or disprove the inconsistencies that motivated the requirement.

Law 98, 100, Regulation 144, RGCE 1.2.1., 7.5.1, 7.5.3., 7.5.5., Annex 2

Grounds for suspension of the Company Merchandise Clearance Registry

7.5.5. For the purposes of article 100, fourth paragraph of the Law, the SAT will proceed to the suspension of the registration in the Company Merchandise Clearance Registry, for up to six months, in the following cases:

I. Cease to comply with the requirements established for the authorization or renewal.

II. Do not present the notices referred to in rule 7.5.2., fraction III.

III. Do not comply with the presentation of the calculation indicated in rule 7.5.2., fraction V.

IV. When the company is suspended from the Importers Registry or in the Importers Registry of Specific Sectors or in the Sectoral Exporters Registry; for a period equal to or greater than ninety days, uninterruptedly.

V. Have the authorization to carry out the electronic pre-validation of data and do not pay the benefit established in article 16-A, penultimate paragraph of the Law.

VI. When as a result of the exercise of verification powers, the authority detects any maneuver tending to evade the fulfillment of fiscal obligations.

For the purposes of the foregoing, the customs authority will be subject to the procedure established in article 144-A, second paragraph of the Law.

Law 16-A, 100, 144-A, RGCE 7.5.2.

Transitory Provisions

First. This Resolution will enter into force on January 1, 2025 and will be valid until December 31, 2025.

Second. From the entry into force of this Resolution, the Resolution that establishes the RGCE for 2024, published in the DOF on December 28, 2024, is repealed.

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Third. Annexes 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29 and 30 of the RGCE for 2025 are made known, which will enter into force from the day following their publication in the DOF. Until the aforementioned Annexes are published, what is stated in the Annexes of the RGCE for 2024 will be applicable, as appropriate.

Fourth. For the purposes of the fourth transitory provision of the Decree by which the payment of import tariff is exempted and administrative facilities are granted to various merchandise of the basic basket and basic consumption of families, published in the DOF on January 6, 2023, rules 1.3.8., 1.3.9., 1.3.10., 1.3.11., 1.3.12. and 1.3.13. will be applicable until March 31, 2025.

Fifth. Rules 1.5.1., 4.5.31., fraction XVIII and 7.3.3., fraction XXIV will enter into force once the Manifestación de Valor format of Annex 1 is made known on the SAT Portal through the Ventanilla Digital, which will be mandatory ninety days after its publication.

In the meantime, persons who introduce merchandise into national territory must comply with the presentation of the value declaration in accordance with rules 1.5.1., 4.5.31., fraction XVIII and 7.3.1., rubric A, fraction VI of the RGCE for 2018, published in the DOF on December 18, 2017, as appropriate, as well as with the formats E2 Calculation Sheet for the determination of the customs value of imported merchandise and E3 Value Declaration, of section E of its Annex 1, published in the DOF on December 21, 2017.

Sixth. For the purposes of article four of the Decree by which various provisions of the Customs Law are reformed, added and repealed, published in the DOF on December 9, 2013, the Agreement for the granting of customs broker patent by substitution, which orders to issue a jurisdictional body, will be processed and resolved in terms of rule 1.4.11. of the RGCE for 2024, published in the DOF on December 28, 2023, and of the procedure sheets 19/LA "Application to issue the patent, through the Agreement for the granting of customs broker patent by substitution", and 20/LA "Application for publication in the DOF of the Agreement for the granting of customs broker patent by substitution", contained in Annex 2 of the RGCE for 2024, published in the DOF on January 8, 2024.

Seventh. Taxpayers who had opted to continue paying taxes under the Fiscal Incorporation Regime, may apply rules 1.10.1., sixth paragraph, 3.5.1., fraction II, fourth paragraph and 3.7.1., first paragraph and Annexes 2, procedure sheet 28/LA Application for number of authorization to transmit petitions 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 where the clearance of merchandise will be carried out, section of Additional Information and 22, appendix 2, key L1, provided that they meet the requirements to pay taxes under said regime and only during the period that corresponds to them, in accordance with articles 111, fifteenth paragraph of the ISR Law valid until 2021, and Second, fraction IX of the Decree by which various provisions of the Income Tax Law, the Value Added Tax Law, the Special Production and Services Tax Law, the Federal Tax on New Cars Law, the Federal Fiscal Code and other regulations are reformed, added and repealed, published in the DOF on November 12, 2021.

Eighth. For the purposes of rule 2.4.1., state public companies and/or subsidiary public companies, that accredit the ownership or legal use of the facilities for which they request the authorization or extension thereof, for the entry or exit of merchandise from national territory by place other than authorized, with respect to the merchandise referred to in the second paragraph, fraction I, subsection a) of the cited provision, may accredit compliance with the requirements contained in the second paragraph, fraction II, subsections e), f), h) and i) of the referred rule, by December 31, 2025 at the latest, provided that they present, by free writing, before the customs authority that issued the authorization or its extension, a schedule in which they indicate the start and completion dates of all activities necessary for the fulfillment of each of the mentioned requirements within a period of fifteen business days counted from the notification of the favorable resolution issued by the customs authority. In case that all requirements are not met within the period indicated in the schedule, the corresponding resolution will be voided.

Ninth. For the purposes of rule 3.7.4., fraction III, Courier and Package Companies must present the writing that includes all the necessary information for the customs authority to access their risk analysis system online by January 31, 2025 at the latest.

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Tenth. Foreign merchandise introduced into the strategic supervised enclosure regime prior to the entry into force of the reform to rule 4.8.2. in the Second Resolution of Modifications of the RGCE for 2023, published in the DOF on April 25, 2023, may remain in the cited regime for the periods established in the provisions in force at the time of their introduction, provided that the persons authorized to designate merchandise to the strategic supervised enclosure regime generate, in the system established in rule 4.8.3., a specific report of the merchandise that are in their inventories on the day prior to the entry into force of the reform to rule 4.8.2. according to the Second Resolution of Modifications of the RGCE for 2023, published in the DOF on April 25, 2023, which they must keep available to the customs authorities.

With respect to the merchandise indicated in rule 4.8.2., second paragraph, introduced into the strategic supervised enclosure regime prior to the entry into force of this Resolution, may remain in the cited regime for the periods established in the provisions in force at the time of their introduction to said regime.

Eleventh. Companies that have presented their application for registration in the company certification scheme, Authorized Economic Operator or Certified Commercial Partner modalities, any rubric, and that this has been in process at the date of publication of the Third Resolution of Modifications of the RGCE for 2023, published in the DOF on August 3, 2023, must present the formats E3 Company Profile, E4 Customs Broker Profile, E5 Land Auto Transporter Profile, E6 Courier and Package Profile, E7 Supervised Enclosure Profile, E8 Strategic Supervised Enclosure Profile, E9 Railway Transporter Profile, E10 Industrial Parks Profile and E11 General Warehouse Profile, contained in Annex 1, within six months following counted from the day in which their registration was granted, as well as comply with what is established in rule 7.2.1., third and fourth paragraphs, as appropriate to their registration.

Twelfth. Companies that have had the Registry in the Company Certification Scheme valid, in the modalities of IVA and IEPS, rubrics A, AA and AAA, Commercial and Importer, Authorized Economic Operator and Certified Commercial Partner, have presented their application to obtain the registration, or in its case, the renewal thereof, at the entry into force of the Second Resolution of Modifications to the RGCE for 2024, published in the DOF on October 14, 2024, must be subject to what is disposed in the Fourth Transitory of the cited Resolution.

Thirteenth. Companies that have had the Company Merchandise Clearance Registry, have presented their application to obtain the registration, or, in its case, the renewal thereof, at the entry into force of the Second Resolution of Modifications to the RGCE for 2024, published in the DOF on October 14, 2024, must be subject to what is disposed in the Fifth Transitory of the cited Resolution.

Fourteenth. Companies that at the entry into force of the Second Resolution of Modifications to the RGCE for 2024, published in the DOF on October 14, 2024, have had some guarantee of the fiscal interest of IVA and/or IEPS valid, have presented their application for the acceptance, renewal or extension of the validity, must be subject to what is disposed in the Sixth Transitory of the cited Resolution.

Respectfully.

Mexico City, December 20, 2024.- In substitution for the absence of the Head of the Tax Administration Service, based on article 4, first paragraph of the Internal Regulation of the Tax Administration Service, the General Legal Administrator signs, Lic. Ricardo Carrasco Varona.- Rubric.

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ANNEX 13 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025 Updated fines and amounts established by the Law and its Regulations

For the purposes of Article 5, first paragraph of the Law, Article 2 of the Regulations, and Articles 17-A, sixth paragraph, and 70, sixth paragraph of the Federal Tax Code (CFF), in relation to rule 1.1.6., the updated fines and amounts established in the Law and its Regulations are made known as follows:

I. Updated amounts established in the Law, in accordance with rule 1.1.6.:

ARTICLE 16. ...................................................................................................................................... II. Have a paid-in social capital of at least $3,209,000.00. ................................................................................................................................................................

ARTICLE 16-A. .................................................................................................................................. The persons who obtain authorization under the terms of this article shall be obligated to pay at authorized offices, monthly, within the first twelve days of the month following that to which the payment corresponds, a fee of $290.00 for each petition they prevalidate and which is subsequently presented before the customs authority for clearance. This fee shall be contributed to a public trust for the program to improve the information technology and control means of the customs authorities.

ARTICLE 16-B. .................................................................................................................................. The persons who obtain authorization under the terms of this article shall be obligated to pay at authorized offices, monthly, within the first twelve days of the month following that to which the payment corresponds, a fee of $230.00 for the prevalidation of the petition for the temporary importation of each trailer, semi-trailer, and container chassis, which shall cover their legal stay for the period established in Article 106, fraction I of this Law. The fee shall be contributed to a public trust for the program to improve the information technology and control means of the customs authorities.

ARTICLE 17. ...................................................................................................................................... The Tax Administration Service may issue an electronic identification badge through the electronic customs system, for which interested parties will pay a fee of $240.00, which shall be destined to the Tax Administration Service for the improvement of the country's customs infrastructure.

ARTICLE 160. .................................................................................................................................... IX. .................................................................................................................................................... In the cases referred to in this fraction, the customs broker shall be entitled to compensation of $450.00 for each operation. ................................................................................................................................................................

ARTICLE 164. .................................................................................................................................... VII. Regarding temporary customs regimes, fiscal deposit, and merchandise transit, declaring any data inaccurately, provided that, with the data provided, excluding the provisional assessment referred to in Articles 127, fraction II, and 131, fraction II of this Law, if the merchandise in question were destined to the definitive import regime, the omission does not exceed $231,610.00. ................................................................................................................................................................

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ARTICLE 165. .................................................................................................................................... II. ............................................................................................................................................................ a) The omission in the payment of taxes on foreign trade, duties, and compensatory quotas, if applicable, exceeds $330,900.00 and such omission represents more than 10% of the total that should have been paid. ................................................................................................................................................................ VII. .................................................................................................................................................... a) The omission exceeds $330,900.00 and 10% of the taxes on foreign trade, duties, and, if applicable, compensatory quotas incurred. ................................................................................................................................................................

ARTICLE 167-D. ................................................................................................................................ I. Be constituted as a civil society, in accordance with Mexican laws and with a clause excluding foreigners, having to prove that the value of its fixed assets registered in its accounting is permanently superior to $672,680.00. ................................................................................................................................................................

ARTICLE 167-G. ................................................................................................................................ IV. Regarding temporary customs regimes, fiscal deposit, and merchandise transit, declaring any data inaccurately, provided that, with the data provided, excluding the provisional assessment referred to in Articles 127, fraction II, and 131, fraction II of this Law, if the merchandise in question were destined to the definitive import regime, the omission does not exceed $241,620.00. ................................................................................................................................................................

ARTICLE 178. .................................................................................................................................... II. Fine of $6,640.00 to $16,570.00 when compliance with non-tariff regulations and restrictions cannot be proven, regarding vehicles. ................................................................................................................................................................

ARTICLE 181. A fine of $1,000.00 to $1,500.00, without updating, shall be imposed on whoever commits the infringement referred to in Articles 180 and 180-A of this Law. ................................................................................................................................................................

ARTICLE 183. .................................................................................................................................... II. If the infringement consisted of exceeding the deadlines granted for the return of imported or domesticated merchandise, as appropriate, a fine of $2,670.00 to $4,030.00 if the return is verified spontaneously, for each period of fifteen days or fraction thereof that elapses from the expiration date of the deadline until the return is made. The amount of the fine shall not exceed the value of the merchandise. ................................................................................................................................................................ V. Fine of $99,440.00 to $132,580.00 in the case referred to in fraction IV. ................................................................................................................................................................

ARTICLE 184-B. ................................................................................................................................ I. Fine of $29,420.00 to $49,050.00 for those indicated in fractions I and II. II. Fine of $2,330.00 to $3,320.00 for that indicated in fraction III.

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

ARTICLE 185. .................................................................................................................................... I. Fine of $4,790.00 to $7,190.00, in case of omission of those mentioned in fractions I and II. The fines shall be reduced by 50% when the presentation is late. II. Fine of $2,330.00 to $3,310.00 for that indicated in fraction III, per document. III. Fine of $3,990.00 to $6,680.00 regarding fraction IV. IV. Fine of $5,350.00 to $8,010.00 for that indicated in fraction V, per each magnetic medium containing inaccurate, incomplete, or false information. V. Fine of $4,980.00 to $8,290.00 for that indicated in fraction VI. VI. Fine of $4,970.00 to $8,250.00, in the case indicated in fraction VII, per each petition or per each consolidated notice or corresponding customs document. ................................................................................................................................................................ VIII. Fine of $95,550.00 to $143,400.00, in the case of the electronic transmission indicated in fraction IX, for the omission of each passenger, crew member, or means of transport arriving in national territory, as referred to in subsection a), and for the omission relative to the merchandise per each means of transport as referred to in subsection b). The fine shall be reduced by 50%, in the case that the electronic transmission is late, incomplete, or contains incorrect information. In cases where more than one infringement associated with the arrival of the same means of transport is committed, the authority shall establish up to a maximum of six fines per event. IX. Fine of $267,420.00 to $401,120.00, in the cases indicated in fraction X, per each aircraft arriving in national territory. X. Fine of $3,310.00 to $4,980.00, in the case indicated in fraction XI, per each petition. XI. Fine of $9,940.00 to $13,250.00 in case of omission and of $4,980.00 to $8,290.00 for late presentation, in the case indicated in fraction XII. XII. Fine of $1,670.00 to $3,310.00, in the case indicated in fraction XIII, per each document. ................................................................................................................................................................ XIV. Fine of $23,960.00 to $35,940.00, for that indicated in fraction XVII, in case of failing to present the notice within the established deadline.

ARTICLE 185-B. A fine of $23,910.00 to $47,860.00 shall be applied to those who commit the infringement related to the obligation to maintain inventory control systems provided for in Article 185-A of this Law.

ARTICLE 187. .................................................................................................................................... I. Fine of $9,570.00 to $13,150.00, for those indicated in fractions I, II, IV, V, XI, XXI, and XXII. II. Fine of $2,670.00 to $4,030.00, for that indicated in fraction III. ................................................................................................................................................................ IV. Fine of $26,790.00 to $40,160.00 for those indicated in fraction IX. V. Fine of $16,040.00 to $21,380.00 for those indicated in fractions XII and XIII. VI. Fine of $95,680.00 to $143,540.00 for that indicated in fraction VIII. ................................................................................................................................................................

Monday, December 30, 2024 OFFICIAL GAZETTE (First Section) 409

X. Fine of $132,580.00 to $182,290.00, for that indicated in fraction XIX. XI. Fine of $1,670.00 to $3,310.00, for that indicated in fraction XVII. XII. Fine of $598,060.00 to $956,920.00, for that indicated in fraction XX, per each period of 20 days or fraction thereof that elapses from the date on which compliance with the obligation should have been given until it is fulfilled. ................................................................................................................................................................ XIV. Fine of $95,680.00 to $143,540.00, for that indicated in fraction XIV. In the case of recidivism, the sanction shall consist of the provisional suspension of the supervised facility for a period of two to thirty days. XV. Fine of $1,196,120.00 to $2,392,260.00 for that indicated in fraction XXIII. ................................................................................................................................................................

ARTICLE 189. .................................................................................................................................... I. Fine of $53,500.00 to $80,220.00, for whoever commits the infringement indicated in fraction I. II. Fine of $106,970.00 to $160,450.00, for whoever commits the infringement indicated in fraction II.

ARTICLE 191. .................................................................................................................................... I. Fine of $26,750.00 to $40,120.00, regarding those indicated in fractions I and II. II. Fine of $53,500.00 to $80,220.00, regarding that indicated in fraction III. III. Fine of $5,350.00 to $8,010.00, regarding that indicated in fraction IV. IV. Fine of $106,970.00 to $160,450.00, regarding that indicated in fraction V, regardless of the sanctions that may apply for the commission of crimes. ................................................................................................................................................................

ARTICLE 193. .................................................................................................................................... I. Fine of $16,040.00 to $21,380.00, for that indicated in fraction I. II. Fine of $21,380.00 to $26,750.00, for that indicated in fraction II, as well as reparation of the damage caused. III. Fine of $21,380.00 to $26,750.00, if it concerns that indicated in fraction III. ................................................................................................................................................................

ARTICLE 200. When the amount of the fines established by this Law is related to the amount of omitted foreign trade taxes, the customs value of the merchandise, and these cannot be determined, a fine of $80,220.00 to $106,970.00 shall be applied to the offenders.

II. Updated amount established in the Regulations, in accordance with rule 1.1.6., fraction X:

ARTICLE 144. For the purposes of Article 100, fraction II of the Law, companies that have carried out imports with a value greater than $154,928,940.00 in the exercise immediately preceding that in which they request their registration in the registry of Merchandise Clearance of Companies, shall present their application to the Customs Authority, complying with the following: ................................................................................................................................................................

Note: The texts and dotted lines used in this Annex serve exclusively to guide regarding the location of the amounts, which are of an informative nature and do not create rights nor establish obligations different from those contained in the tax provisions.

Respectfully. Mexico City, December 20, 2024.- In substitution for the absence of the Head of the Tax Administration Service, based on Article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona, signs.- Rubric.