Sixth Resolution of Modifications to the General Foreign Trade Rules for 2025

DOF: 23/10/2025

SIXTH Resolution of Modifications to the General Foreign Trade Rules for 2025

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

SIXTH RESOLUTION OF MODIFICATIONS TO THE GENERAL FOREIGN TRADE RULES

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 Tax Administration Service Law; and 8 of the Internal Regulations of the Tax Administration Service, resolves:

SOLE. Rule 3.7.35., last paragraph of the RGCE for 2025, is added, to read as follows:

"Determination of contributions for the import of goods through the simplified procedure carried out by Courier and Package Companies

3.7.35.

...

...

For the purposes of Article 7.8 (1), (f), last paragraph of the USMCA, regarding the import of the goods referred to in fraction III, subsections a) and b) of this rule, Courier and Package Companies that hold the registration referred to in Rule 3.7.3. may carry out the determination and payment of the corresponding contributions periodically and prior to their presentation to customs for customs clearance, after 18:00 hours.

TLCP 5.6, PAAP 5.7, TIPAT 5.7, USMCA 7.8., Law 59, 88, LFD 49, RGCE 3.7.3., 3.7.5.,

3.7.6. "

Transitory

Sole. This resolution shall enter into force the day following its publication in the DOF.

Respectfully.

Mexico City, October 14, 2025.- In substitution for the absence of the Head of the Tax Administration Service, based on Article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona, signs.

• Rubric.

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