RegAlertRule · SHCP · 25 Jul 2023 · DOF 5696532
Third Resolution of Modifications to the General Rules of Foreign Trade for 2023 and Annexes 2, 4, 21, 22 and 27
The General Rules of Foreign Trade for 2023 are amended to modify the Glossary and Rules 2.1.3, 3.1.29, 3.3.12, 3.5.14, 3.7.24, 5.1.1, 7.1.4, 7.1.5, and 7.2.7, while repealing Rules 3.3.18, 3.3.19, and 3.7.34 regarding donations and simplified import procedures for specific entities. New procedures authorize donations of goods to the Federal Treasury through the Digital Window, listing eligible items such as bottled water, ambulances, and medical equipment, and align Certified Company Scheme requirements with CTPAT standards for Authorized Economic Operators. Most provisions enter into force the day after publication in the Official Gazette, though changes to cash declaration forms take effect on August 25, 2023, and CFDI Carta Porte fiscal folio requirements become exigible on January 1, 2024.
DOF: 25/07/2023
THIRD Resolution of Modifications to the General Rules of Foreign Trade for 2023 and annexes 2, 4, 21, 22 and 27
In the margin, a seal with the National Shield, reading: United Mexican States.- TREASURY.- Secretariat of Treasury and Public Credit.- Tax Administration Service.
THIRD RESOLUTION OF MODIFICATIONS TO THE GENERAL RULES OF FOREIGN TRADE FOR 2023 AND ANNEXES 1, 2, 4, 21, 22 AND 27
The Tax Administration Service, based on articles 1, 2, section VII and 144 of the Customs Law; 33, section I, subsection g) of the Federal Fiscal Code; 16 and 31 of the Organic Law of the Federal Public Administration; 14, section III of the Tax Administration Service Law, and 8 of the Internal Regulations of the Tax Administration Service, resolves:
FIRST. The Glossary, sections II, numeral 15 and III, numeral 40 and rules 2.1.3., fifth paragraph; 3.1.29., third paragraph; 3.3.12.; 3.5.14., first paragraph, section II, subsection i), numeral 1; 3.7.24.; 5.1.1., second paragraph, section II; 7.1.4., second paragraphs, section G, section IV and third, sections I, II and IV; 7.1.5., first paragraph, section I, second paragraph, subsections a) and b) and 7.2.7., fourth paragraph, sections I and II are amended; and rules 3.3.18.; 3.3.19. and 3.7.34. of the RGCE for 2023 are repealed, to read as follows:
" Glossary
...
I.
...
II.
ACRONYMS:
- to 14.
... .
15.
CTPAT. (Customs Trade Partnership Against Terrorism, acronym in English).
Program " Customs Community Commercial Alliance Against Terrorism ", granted by CBP.
- to 80.
...
III.
DEFINITIONS:
- to 39.
...
40.
Digital Window. The one provided for in the " Decree establishing the Mexican Digital Window of Foreign Trade " , published in the DOF on January 14, 2011 and its subsequent modifications, located on the electronic page www.ventanillaunica.gob.mx.
...
Customs declaration of money
2.1.3.
...
...
...
...
Persons who had declared in the format " Customs declaration for passengers coming from abroad (Spanish and English) " or " Money declaration departure of passengers (Spanish and English) " of Annex 1, who carry with them amounts in cash or documents receivable higher than the equivalent in the currency or currencies in question to 10,000 (ten thousand) US dollars must deliver, upon entering or leaving the national territory at the corresponding customs office, the declaration referred to in the first paragraph of this rule or the acknowledgment of receipt, in the case of declarations submitted electronically.
...
...
...
Law 9, 144, 184, Regulation 8, RGCE 1.2.1., Annex 1
Use of exclusive Customs offices (Annex 21)
3.1.29.
...
...
For the purposes of rule 3.5.1., section II, in relation to the Decree on used vehicles, in the case of the definitive importation of vehicles whose serial number or model year has an age equal to or greater than thirty years prior to the current one, according to Annex 2.2.1., numeral 11, section III 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, the aforementioned operations may be carried out by the customs offices indicated in Annex 21, section A, section VII, as well as by the customs offices 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 Secretariat of Economy issues Rules and general criteria in foreign trade matters 2.2.1., Regulation 9, 12, RGCE 3.5.1., Annex 21
Authorization for the donation of goods to the Federal Treasury located abroad and their importation, through the Digital Window
3.3.12.
For the purposes of article 61, section XVII and second paragraph of the Law, the Federation, the Federal Entities, the Municipalities, the territorial demarcations of Mexico City, including their deconcentrated bodies or decentralized organizations; 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; or non-profit legal entities authorized to receive donations deductible under the terms of the ISR Law, who wish to receive goods located outside the country as a donation, as well as import them without payment of foreign trade taxes, may request authorization in accordance with procedure sheet 129/LA contained in Annex 2.
For the purposes of this rule, the following are considered goods suitable for meeting basic subsistence requirements in matters of food, clothing and health, as well as for meeting housing, education and civil protection requirements of persons, sectors or regions of scarce resources:
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 glasses or frames;
IV. Personal hygiene items;
V. Home cleaning items;
VI. New footwear;
VII. School transport trucks;
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 home appliances;
XI. New and used computer equipment, as well as its 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 prosthetics;
XX. New clothing;
XXI. Wheelchairs and orthopedic material, and
XXII. Machinery, material and equipment for civil protection.
Also, any goods that by their nature are suitable for meeting the basic subsistence requirements referred to in the Law itself.
The ACNCE will determine the tariff fraction and, if applicable, the NICO corresponding to the description of the goods object of the donation and, if applicable, will request the competent departments to pronounce themselves regarding compliance with non-tariff regulations and restrictions, understanding that the tariff fraction of the declared goods or that made by the authority will not constitute a firm resolution, nor will the determination of the NICO.
The subjects cited in the first paragraph, as it suits their interests, may carry out by their own means the necessary management and procedures to obtain the certificate of compliance with non-tariff regulations and restrictions.
The ACNCE will only authorize the donation and importation of those goods regarding 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 non-tariff regulations and restrictions.
If derived from 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, within a period of ten days, present the corresponding information or documentation. If compliance with the requirement is not met within the established period, the request will be deemed not presented, being able to present a new one. 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 customs office of entry by email the import date of the authorized goods, with at least five days in advance. Subsequently, they must present at the customs office where the clearance of the authorized goods will be carried out, the authorization resolution to receive them as a donation, as well as their importation according to article 61, section 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 and RMF 2.1.37.
Importation of goods donated in favor of the Secretariats of Health, National Defense and Navy; of the Institute of Health for Well-being; of the Mexican Social Security Institute; of the Institute of Security and Social Services for State Workers, and of Laboratories of Biologicals and Reactives of Mexico, S.A. de C.V.
3.3.18.
Repealed.
Authorization for the importation of household goods during the health emergency generated by SARS-CoV2 (COVID-19)
3.3.19.
Repealed.
Payment of the utilization fee 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, section 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 utilization fee indicated by said Decree the following must be done:
I. ...
II. ...
a) to h) ...
i) In the Payment Concept section:
-
In Key - Payment Concept, select the key: 700203 Regularization of used vehicles of foreign origin.
-
to 4. ...
III. and IV. ...
...
...
Decree promoting the regularization of used vehicles of foreign origin 3, 6
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 challenged act, before the AGJ or ADJ, or before the General Administration of Large Taxpayers, that is competent regarding the appellant.
If the challenged 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 said attribute conferred.
Law 203, CFF 116, 117, 120, 121, 122, 123, 124, 125
Simplified procedure for imports carried out by the Secretariats of Health, National Defense and Navy; of the Institute of Health for Well-being; of the Mexican Social Security Institute; of the Institute of Security and Social Services for State Workers, and of Laboratories of Biologicals and Reactives of Mexico, S.A. de C.V.
3.7.34.
Repealed.
DTA and cases in which payment is not obligatory
5.1.1.
...
...
I. ...
II. Resolutions issued in accordance with article 61, section XVII of the Law and rules 3.3.12. and 3.3.14.:
a) ...
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., 4.4.6., Annex 1, RMF Annex 19
Requirements that interested parties must accredit to obtain the modality of Trader and Importer or Authorized Economic Operator
7.1.4.
...
...
A. to F. ...
G. ...
I. to III. ...
IV. If applicable, indicate the third parties for the provision of customs services, storage, transfer and/or distribution of foreign trade goods, which must have Registration in the Company Certification Scheme modality Certified Business Partner or CTPAT, granted by CBP.
...
For those companies that request Registration in the Company Certification Scheme in the modality of Authorized Economic Operator that are CTPAT partners, granted by CBP, they may accredit the requirement established in the first paragraph, section IV of this rule, according to the following:
I. Have the validation report issued in a period not greater than three years to the date the request is presented, through which the applicant is accredited as a partner of the CBP (CTPAT) program, with certified-validated status for each of the facilities validated by CBP (CTPAT), as well as attach its corresponding simple translation into 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. ...
IV. Comply with the minimum standards in security matters established in the format " Company Profile " of Annex 1, which must be duly filled out, according to the filling instructions of the Profile, only by the facilities not validated by CBP (CTPAT).
The facilities that are validated by the CTPAT program, granted by the CBP of which the " Company Profile " of Annex 1 is not presented, must comply at all times, with the minimum standards in security matters of the cited Profile, according to that established in rule 7.2.1., third paragraph, section III, third paragraph and not be subject to a suspension or cancellation process by CBP.
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...
...
...
...
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Law 100-A, LFD 40, CFF 16-C, 27, RGCE 1.2.1., 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 and 24, RMF Annex 19
Requirements that interested parties must comply with to obtain the modality of Certified Business Partner
7.1.5.
...
I. ...
a) to h) ...
Those companies that request Registration in the Company Certification Scheme, under the modality of Certified Business Partner in the rubric of Land Carrier and are partners of the CTPAT program, granted by CBP, may accredit the requirements indicated in the first paragraph, subsection b) of this section, according to the following:
a) Have the validation report issued in a period not greater than three years to the date the request is presented, through which the applicant is accredited as a partner of the CTPAT program, with certified- validated status, for each of the facilities certified and validated by CBP, as well as attach the corresponding simple translation into Spanish.
b) Have authorized CBP to exchange information with Mexico, through the CTPAT portal or the mechanism that the authority of said country defines.
c) and d) ...
II. to VII. ...
...
...
Law 14, 14-A, 119, 119-A, 159, 164, 165, 166, Regulation 222, 233, RGCE 1.2.1., 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
Destination of goods imported by companies with Registration in the Company Certification Scheme in the modality VAT and IEPS, expired or canceled
7.2.7.
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...
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I. The amounts of VAT and if applicable of IEPS caused, must be determined and paid with updates and surcharges, calculated in the 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 payment is made.
II. Make the payment indicated in the previous section using the electronic format " Multiple payment form for foreign trade " of Annex 1, according to that established in rule 1.6.2.
...
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 "
SECOND. The modifications of the following Annexes are made known:
I. First Modification to Annex 1 of the RGCE for 2023.
II. Second Modification to Annex 2 of the RGCE for 2023.
III. Third Modification to Annex 4 of the RGCE for 2022.
For the purposes of this section, the following will be understood:
a) First Modification to Annex 4, the one published in the DOF on November 28, 2022.
b) Second Modification to Annex 4, the one published in the DOF on April 25, 2023.
IV. Third Modification to Annex 21 of the RGCE for 2022.
For the purposes of this section, the following will be understood:
a) First Modification to Annex 21, the one published in the DOF on November 28, 2022.
b) Second Modification to Annex 21, the one published in the DOF on April 25, 2023.
V. First Modification to Annex 22 of the RGCE for 2023.
VI. Second Modification to Annex 27 of the RGCE for 2022.
For the purposes of this section, the following will be understood:
a) First Modification to Annex 27, the one published in the DOF on November 28, 2022.
THIRD. The First Transitory Article, section II of the General Rules of Foreign Trade for 2023, published in the DOF on December 27, 2022, is amended, to read as follows:
" FIRST. ...
I. ...
II. Rules 1.9.11., section I, subsection b), numeral 8; 2.4.12., section I, subsection f); 3.1.15., section V; 3.1.32., section VIII and third paragraph; 3.1.33., section I, subsection g), and 4.6.8., section II, subsection h), regarding the fiscal folio of the CFDI of income type or transfer type, as applicable, with Carta Porte complement, will be exigible from January 01, 2024.
III. ... "
Transitory Articles
First. This Resolution will enter into force the day after its publication in the DOF. Regarding the provisions made known in advance on the SAT Portal, their content will take effect in terms of rule 1.1.2. of the RGCE for 2023.
Second. The modifications to rule 2.1.3., fifth paragraph and to formats D2 " Customs declaration for passengers coming from abroad (Spanish and English) " and D3 " Money declaration departure of passengers (Spanish and English) " of Annex 1, will enter into force on August 25, 2023.
Third. The requests provided for in rules 3.3.18., 3.3.19. and 3.7.34. that are in process upon the entry into force of this Resolution, will be attended to and resolved until their conclusion in accordance with the provisions in force at the time of their presentation.
Fourth. The modifications to formats E3 " Company Profile " , E4 " Customs Agent Profile " , E5 " Land Carrier Profile " , E6 " Courier and Parcel Profile " , E7 " Fiscalized Premises Profile " , E8 " Strategic Fiscalized Premises Profile " , E9 " Railway Carrier Profile " , E10 " Industrial Parks Profile " and E11 " General Deposit Warehouse Profile " contained in Annex 1; will enter into force as follows:
I. In the case of companies that, on the date of publication of this Resolution, have valid their Registration in the Company Certification Scheme modalities of Authorized Economic Operator or Certified Business Partner, any rubric, at six months counted from the publication of this Resolution, having to comply for this with that established in rule 7.2.1., third and fourth paragraphs, as corresponds to their registration.
II. In the case of companies with requests for Registration in the Company Certification Scheme modalities of Authorized Economic Operator or Certified Business Partner, in any rubric, that are in process on the date of publication of this Resolution, at six months counted from the day their registration was granted, having to comply for this with that established in rule 7.2.1., third and fourth paragraphs, as corresponds to their registration.
Sincerely.
Mexico City, July 14, 2023.- 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 signs, Lic. Ricardo Carrasco Varona .- Signature.
SECOND MODIFICATION TO ANNEX 2 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2023
Foreign Trade Procedures
Content
I. ...
II. Procedures.
1/LA to 5/LA ...
6/LA Request for increase or decrease of sector(s) in the Importers Registry of Specific Sectors.
7/LA Request to leave without effect the suspension in the Importers Registry, Importers Registry of Specific Sectors or both or, if applicable, of a sector or specific sectors of the latter.
8/LA to 128/LA ...
129/LA Authorization of donation of goods to the Federal Treasury located abroad through Digital Window (article 61, section XVII of the Law).
130/LA to 140/LA ...
141/LA Request for inscription in the Sectorial Exporters Registry.
142/LA Request to leave without effect the suspension in the Sectorial Exporters Registry.
143/LA to 146/LA ...
147/LA (Repealed)
148/LA ...
I. ...
II. Procedures.
...
6/LA Request for increase or decrease of sector(s) in the Importers Registry of Specific Sectors.
Procedure
Service
Description of the Procedure or Service
Amount
Presents the request to increase or decrease sector(s) in the Importers Registry of Specific Sectors.
Free
Payment of fees Cost: $
Who can request the Procedure or Service?
When is it presented?
Individuals or legal entities inscribed in the Importers Registry or in the Importers Registry of Specific Sectors.
When you wish to introduce goods contained in Annex 10, section A of the General Rules of Foreign Trade into national territory or when you wish to decrease specific sectors in which you are inscribed.
Where can I present it?
Through the SAT Portal, at the following link: https:// www.sat.gob.mx/tramites/56637/aumenta--en-el-padron-de- importadores-tus-sectores-especificos-
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the Procedure or Service?
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Enter the SAT Portal, at the following link: https://www.sat.gob.mx/tramites/56637/aumenta--en-el-padron-de- importadores-tus-sectores-especificos-
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Click on the " START " button.
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Log in with your RFC and Password or through the use of your e.signature.
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Select the specific sector you wish to increase or decrease.
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For specific sectors with additional requirements, choose the sector and attach the file of the requirement you are going to send, in accordance with the specifications indicated in the guide corresponding to the sector , which you can find at the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/guias_pise.html
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Press the " Send " button.
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Verify your information on the " Preview " screen if it is correct, press the "Confirm" button.
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Enter your e.signature and select the " Confirm " button.
9.
Select "Conclude Request", with this you submit your request.
10.
Conclude your request and you will obtain a receipt of the procedure registration.
What requirements must I fulfill?
A.
For the following specific sectors of Annex 10, section A "Register of Importers of Specific Sectors" of the General Rules of Foreign Trade, you do not need additional documentation to that requested in Procedure Sheet 5/LA of this Annex:
1.
Sector 1 "Chemical Products".
2.
Sector 3 "Chemical Precursors and essential chemicals".
3.
Sector 4 "Firearms and their parts, spare parts, accessories and ammunition".
4.
Sector 5 "Explosives and material related to explosives".
5.
Sector 6 "Chemical substances, materials for pyrotechnic uses and artifacts related to the use of explosives".
6.
Sector 7 "Other weapons and accessories. White weapons and accessories. Detonators".
7.
Sector 8 "Machines, apparatus, devices and artifacts related to weapons and others".
B.
For the following specific sectors of Annex 10, section A "Register of Importers of Specific Sectors" of the General Rules of Foreign Trade, it is required:
1.
Specific Sectors 10 "Footwear", 11 "Textile and Clothing", 12 "Ethyl Alcohol", 13 "Hydrocarbons and fuels", 14 "Steel", 15 "Steel Products" and 16 "Automotive" attach in plain text file (txt) the list with the full name and valid RFC key of the current partners, shareholders, associates and legal representatives of the company. As well as the digitized files of the protocolized instruments that prove said relationships.
The partners, shareholders, associates and legal representatives must be registered and active in the RFC.
In case of having partners, shareholders or associates residing abroad, not obligated to register in the RFC, provide the folio number of the request submitted in My Portal through the tag "REL_SOCIOS_ACC_O_ASOC_RES_EXT", through which Official Form 96 "Relationship of Partners, Shareholders or Associates residing abroad" was submitted, contained in Annex 1 of the Miscellaneous Tax Resolution, in accordance with Procedure Sheet 139/CFF "Declaration of relationship of partners, shareholders or associates residing abroad of legal entities residing in Mexico who choose not to register in the RFC (Official Form 96)", contained in the Miscellaneous Tax Resolution.
2.
Specific Sectors 14 "Steel" and 15 "Steel Products", in addition to what is requested in section B, numeral 1, you must attach a free letter signed by the legal representative stating, under protest of telling the truth, the detail of the goods to be imported indicating their tariff fraction and commercial identification number.
C.
Additionally, for the following specific sectors it is required:
1.
Sector 2 "Radioactive and Nuclear", attach to your request in digitized file any of the following documents issued by the National Commission for Nuclear Safety and Safeguards of the Ministry of Energy, in accordance with applicable legal provisions:
a)
Authorization for Acquisition and Transfer.
b)
Authorization for Service Providers.
c)
Operating License.
d)
Authorization for importation of unspecified non-nuclear material. Only for the importation of graphite with nuclear grade purity that will not be used for nuclear purposes, classified in the tariff fractions and in the commercial identification numbers 3801.10.01 00 and 3801.10.99 00.
e)
Authorization for importation of ionizing radiation generating equipment (X-ray equipment and/or accelerators).
f)
Authorization for importation of radioactive material.
g)
Authorization for exemption from operating license.
h)
Authorization for importation of nuclear material.
i)
Authorization for importation of unspecified non-nuclear material (Heavy Water "Deuterium Oxide").
2.
Sector 9 "Cigars", you need to comply with the following:
a)
Attach the file with the current health license for establishments that produce, manufacture or import tobacco products, granted by the Federal Commission for Protection against Sanitary Risks.
b)
Be registered in Annex 11 of the Miscellaneous Tax Resolution or present the authorization letter issued by the Central Administration of Normativity in Internal Taxes of the General Legal Administration in which it indicates that the brand keys were registered in the Catalog of Brand Keys of Worked Tobaccos contained in the electronic program MULTI-IEPS.
3.
Sector 12 "Ethyl Alcohol", in addition to what is requested in section B, numeral 1, you need to comply with the following:
a)
Attach a free letter stating, under protest of telling the truth, the industrial use of the goods.
b)
Be up to date in the presentation of Annex 3 of MULTI-IEPS.
4.
Sector 13 "Hydrocarbons and fuels", in addition to what is requested in section B, numeral 1, you need to attach:
a)
Free letter signed by the legal representative stating, under protest of telling the truth, the detail of the goods to be imported including the tariff fraction and the commercial identification number.
b)
In case the activity registered in the RFC is not related to the specific sector referred to in this numeral, free letter signed by the legal representative stating, under protest of telling the truth, that the importation will be for own uses, specifying the use that will be given to the goods.
c)
In case of importation by pipelines, the "Authorization for introduction or extraction of goods from national territory, through pipes, ducts, cables or other means capable of conducting them", issued by the National Customs Agency of Mexico.
d)
Free letter signed by the legal representative stating, under protest of telling the truth, the general description of the importer's operation, from entry into the national territory to delivery to each of its clients, specifying the means of transport and the physical location of the facilities or storage equipment, including storage for own uses, distribution or sale where the goods will be received. The addresses must be registered in the RFC and have status of "located" or "in verification process".
e)
Free letter signed by the legal representative stating, under protest of telling the truth, the name or corporate name and the RFC key of the person(s) who have the current permit issued by the Energy Regulatory Commission to carry out the activities of marketing, transport and storage of goods, also attaching the corresponding permits. For the purposes of this subsection, also certify the commercial relationship with such subjects, via CFDI or contracts, or where applicable, indicate if said activities will be carried out directly, for which the current permit issued by said Energy Regulatory Commission must be provided.
In the case of storage for own uses, indicate only the name or corporate name and the RFC key of the person(s) owner(s) of such facilities.
f)
In the case of goods classified in tariff fractions and commercial identification numbers 2207.10.01 00 and 2207.20.01 00, free letter signed by the legal representative stating, under protest of telling the truth, the use that will be given to the goods.
g)
When it comes to hydrocarbons and petroleum products whose importation is subject to prior import permit issued by the Ministry of Energy, the current prior permit.
h)
In the case of petroleum products, the documentation that proves the commercial relationship with the accredited and approved laboratory(s) by the Energy Regulatory Commission or with the foreign laboratories registered with the Ministry of Economy, as appropriate, to comply with what is established in "NOM-016-CRE-2016, Quality specifications of petroleum products", published in the Official Gazette of the Federation on August 29, 2016 and its subsequent modifications; you must certify the commercial relationship with the aforementioned laboratories for each goods to be imported.
In case the goods to be imported are subject to prior permit by the Ministry of Energy, the requirements referred to in this numeral, subsections d), e), and h) of this procedure sheet, will be considered fulfilled, attaching the current prior permit issued by the Ministry of Energy for the importation of said goods. The provisions in this paragraph will only be applicable when permits issued after the entry into force of the "Agreement establishing the goods whose importation and exportation is subject to regulation by the Ministry of Energy" published in the Official Gazette of the Federation on December 26, 2020 and its subsequent modifications are attached.
5.
Sector 14 "Steel", in addition to what is requested in section B, numerals 1 and 2, attach free letter signed by the legal representative, where the industrial process is detailed, and indicate if the applicant has machinery to carry it out.
What conditions must I comply with?
1.
Be registered and active in the RFC.
2.
Be registered and active in the importer register.
3.
Have a current e.firma.
4.
Be up to date in compliance with your tax obligations.
5.
The status of the taxpayer's fiscal address must be "Located".
6.
The status of the tax mailbox must be found as "Validated".
7.
Have at least one customs agent whose patent is current, with a customs agency, with a customs attorney and/or with a legal representative, who carries out their foreign trade operations.
8.
Not be found in the list of companies published by the SAT, in terms of articles 69 and 69-B, fourth paragraph of the Federal Fiscal Code, with the exception of what is provided in section VI, of said article 69.
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE
| How can I follow up on the Procedure or Service? | Will the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service? |
|---|---|
| Consult the following link: https://www.sat.gob.mx/aplicacion/46346/consulta-tus-solicitudes-en-el-padron-de-importadores; a) Click on the button "EXECUTE ONLINE".; b) Log in with your RFC and Password or well through the use of your e.firma and private key.; c) Select the date of the procedure to consult.; d) Verify if the procedure is resolved.; e) Consult the response by selecting the button "View Doc". | No. |
Resolution of the Procedure or Service
If you comply with the requirements and conditions indicated in this procedure sheet, you will be notified of your registration in the Register of Importers of Specific Sectors through the SAT Portal, in the section for consulting requests, provided in the following link: https://www.sat.gob.mx/aplicacion/46346/consulta-tus-solicitudes-en-el-padron-de-importadores
In case the request has been rejected, you will be notified and informed of the inconsistencies detected in the procedure through the SAT Portal in the section for consulting requests, provided in the following link: https://www.sat.gob.mx/aplicacion/46346/consulta-tus-solicitudes-en-el-padron-de-importadores
| Maximum period for SAT to resolve the Procedure or Service | Maximum period for SAT to request additional information | Maximum period to comply with requested information |
|---|---|---|
| Ten business days. | The authority will not require the presentation of additional documentation. | Not applicable. |
| What document do I obtain upon completing the Procedure or Service? | What is the validity of the Procedure or Service? |
|---|---|
| Receipt of procedure registration and, if applicable, a response letter issued by the authority. | Indefinite. |
CHANNELS OF ATTENTION
| Queries and Doubts | Complaints and Reports |
|---|---|
| · Telephone Attention: MarcaSAT, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728, Monday to Friday from 8:00 to 18:30 hrs., except non-business days.; · Via Chat: http://chat.sat.gob.mx; · Personal attention in SAT offices located in various cities of the country, on the days and hours established in the following link: https://sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios; The following days and hours: Monday to Thursday from 8:30 to 16:00 hrs. and Friday from 8:30 to 15:00 hrs.; · Minisite of importer and exporter register: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/index.html | · Complaints and Reports SAT: from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports) 55 885 22 222.; · Email: denuncias@sat.gob.mx; · Through the SAT Portal in the following link: https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia; · Red phones located in Customs and SAT offices. |
Additional Information
1.
Any doubt, clarification or query related to your procedure or if you wish to add additional information you can do it through a clarification case in the SAT Portal, accessing the section of: RFC Procedures/ Importers and Exporters/Complete your procedures of the Register of: Importers, Importers of Specific Sectors and Sectorial Exporters, or according to the "Quick guide for the taxpayer on the operation of clarification, orientation and request cases related to the Register of Importers and Exporters" that you can verify in the following link http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaracion_Orientacion.pdf, in relation to procedures of the Register of Importers, and Sectorial Exporters, published on the SAT Portal, in the minisite of the importer and exporter register that is found in the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/index.html, in which you can find guides, rules, instructions and information related to the procedure. In addition to this option, you may present the aforementioned information directly before the General Administration of Taxpayer Services.
2.
You may request that the registration in the Register of Importers of Specific Sectors be left without effect when you need to cancel all your sectors, through a clarification case in the SAT Portal with the tag "BAJA_TOTAL_PISE", indicating in the subject that it is desired to leave without effect the registration in the Register of Importers of Specific Sectors.
3.
In case you wish to decrease any of the specific sectors in which you are registered, you can request it through the SAT Portal without the need to comply with additional requirements, as long as, you are not suspended in the sector you intend to decrease.
4.
If you are suspended in any sector of the Register of Importers of Specific Sectors and wish to decrease it, you must previously promote the reincorporation to said sector in accordance with Procedure Sheet 7/LA "Request to leave without effect the suspension in the Register of Importers, Register of Importers of Specific Sectors or both or, where applicable, of a sector or specific sectors of the latter" of this Annex.
5.
If you presented a clarification case you can follow up with the receipt number of the registration assigned when entering your procedure, through the SAT Portal entering the following link: https://wwwmat.sat.gob.mx/aplicacion/operacion/66288/consulta-tus-aclaraciones-como-contribuyente, according to the following: in My Portal, capture your RFC, Password and click on the button "Log In", select the option of Internet Services / Request / Consult, capture the folio number of the procedure and verify the solution granted to your request.
6.
Consult your situation and that of your address in the SAT Portal, click on "Other procedures and services" / see more / Basic taxpayer services/consult your tax information/ enter your RFC and Password; and review your fiscal location (Address Status/Taxpayer Status at address). Or enter the following link https://www.sat.gob.mx/consultas/operacion/44083/consulta-tu-informacion-fiscal. In case of not being located, enter a request for address verification in My portal with your RFC and Password, selecting the option of Internet Services / Services or requests / Request using the tag "VERIF_DOM_PGIYSE_EXS", directed to the Decentralized Administration of Taxpayer Services that corresponds to your fiscal address, also in the "Quick guide for the taxpayer on the operation of clarification, orientation and request cases related to the Register of Importers and Exporters" you will find step by step the procedure to perform said request.
In case the address is found in a status other than located, you may present the document with which it is demonstrated that the verification of the same was requested and with this said requirement can be fulfilled.
7.
In case the information of the legal representatives, partners, shareholders, associates and other persons that are part of the organic structure, is not updated in the RFC, you must update it in the application of "Partners or shareholders" which is found in the following link: https://www.sat.gob.mx/tramites/26216/actualiza-la-informacion-de-socios-o-accionistas., in accordance with Procedure Sheet 295/CFF "Request for modification or incorporation of partners, shareholders, associates and other persons that form part of the organic structure of a legal entity, as well as those that have control, significant influence, command power and legal representatives", contained in Annex 1-A of the Miscellaneous Tax Resolution, selecting the type of procedure that corresponds, according to the following:
a)
In the case of updating partners, shareholders, and other persons that form part of the organic structure, you must select the procedure type "Notice Partners and Shareholders (sheet 295/CFF)".
b)
In the case of updating legal representative, you must select the "Notice Legal Representative PI (6/LA, 7/LA, 141/LA and 142/LA)".
For which you must attach the protocolized documents with which each member of the legal entity certifies their quality as legal representative, partner, shareholder, associate and other persons that form part of the organic structure in accordance with the requirements provided in current tax provisions. In the same link you will find the "Guide for the presentation of the notice of Relationships of Partners, Shareholders, Associates and Legal Representatives".
8.
The tax authority will verify that the compliance opinion of the individual or legal entity that promotes, as well as of the partners, shareholders and national legal representatives is found in a positive sense, at the time of the resolution of the procedure.
Legal Basis
Articles 59, sections III and IV, of the Customs Law, "Agreement establishing the goods whose importation and exportation is subject to regulation by the Ministry of Energy", "NOM-016-CRE-2016, Quality specifications of petroleum products", 27, 29, 32-D, 69 and 69-B of the Federal Fiscal Code, 82, 84 of the Regulation of the Customs Law, Annex 3 of MULTI-IEPS, rules 1.2.2., 1.3.2. and Annex 10 of the General Rules of Foreign Trade and Annexes 1, 1-A and 11 of the Miscellaneous Tax Resolution.
7/LA Request to leave without effect the suspension in the Register of Importers, Register of Importers of Specific Sectors or both or, where applicable, of a sector or specific sectors of the latter.
| Procedure | Service | Description of the Procedure or Service | Amount | Rights Payment Cost: $ |
|---|---|---|---|---|
| Present the request to leave without effect the suspension in the Register of Importers, Register of Importers of Specific Sectors or both or, where applicable, of a sector or specific sectors of the latter. | Free |
Who can request the Procedure or Service?
When is it presented?
Individuals or legal entities that were suspended in the Register of Importers or in the Register of Importers of Specific Sectors.
When you wish to resume import operations of goods.
Where can I present it?
- To request to leave without effect the suspension in the Register of Importers, Register of Importers of Specific Sectors or both:
Through the SAT Portal, in the following link: https://www.sat.gob.mx/tramites/64784/solicita-se-deje-sin-efectos-la-suspension-al-padron-de-importadores
- To request to leave without effect the suspension of some sector or specific sectors:
Through the SAT Portal, in the following link: https://www.sat.gob.mx/aplicacion/32846/presenta-tu-aclaracion-como-contribuyente
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the Procedure or Service?
A.
If the suspension corresponds to the Register of Importers, Register of Importers of Specific Sectors or both, you must do the following:
1.
Enter the SAT Portal, in the following link: https://www.sat.gob.mx/tramites/64784/solicita-se-deje-sin-efectos-la-suspension-al-padron-de-importadores
2.
Click on the button "START".
3.
Log in with your RFC and Password or well through the use of your e.firma.
4.
Capture or select the patent number of the customs agent(s) who will provide you their service for the importation.
5.
Choose the validity of the conferred assignment and select "Add".
6.
If required, select the specific sector you wish to increase.
7.
Attach the file(s) of the requirement you are going to send and, where applicable, include those that correspond to the specific sectors you wish to increase, in accordance with the specifications indicated in the guide corresponding to the sector, which you can find in the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/guias_pise.html
8.
Select "Send" to visualize the "Preliminary View".
9.
Verify your information on the "Preliminary View" screen, if it is correct, press the button "Confirm".
10.
Enter your e.firma and select the button "Confirm".
11.
Conclude your request with the printing of your electronic receipt.
B.
If the suspension corresponds to a sector or specific sectors, you must do the following:
1.
Enter the SAT Portal in the following link: https://www.sat.gob.mx/aplicacion/32846/presenta-tu-aclaracion-como-contribuyente, select the section Where can I present it? and choose "EXECUTE ONLINE".
2.
In My Portal, enter your RFC, Password and click the "Log in" button, select the option Internet Services / Clarifications / Request and a form will appear, in Procedure use the tag "REINCORPORACION_PGIYSE_EXS" indicating in the Subject "Reinstatement Importers Registry of Specific Sectors" and in Description specify the specific sector of the importers registry in which you wish to render the suspension without effect.
3.
Attach the documentation that complies with the requirements established in the section "What requirements must I meet?" of this procedure sheet.
4.
Attach a free-form letter signed by the legal representative stating, under protest of telling the truth, the veracity of the information and, in the case of legal entities also attach the protocolized document with which the legal representation of the promoter is accredited.
5.
Click the "Send" button, the acknowledgment of receipt will be generated containing the folio number of the procedure with which you can track your notice, print it or save it.
What requirements must I meet?
A.
General requirements:
1.
Comply with the documentation with which you accredit that the cause(s) for which your registration in the Importers Registry, Importers Registry of Specific Sectors or both, or of the specific sector or sectors of the latter was suspended, is(are) remedied.
2.
The document that accredits the express settlement before the competent authority, as well as the proof of payment of the determined amount of the tax credit, in cases that proceed according to what is provided in rule 1.3.4. of the General Rules of Foreign Trade.
3.
To render without effect the suspension of some sector or specific sectors of the Importers Registry of Specific Sectors, in addition to what is established in numerals 1 and 2 above, you must comply with the requirements established in the following sections, as appropriate.
B.
For the following specific sectors of Annex 10, section A "Importers Registry of Specific Sectors" of the General Rules of Foreign Trade, you do not need additional documentation to that requested in procedure sheet 5/LA of this Annex:
1.
Sector 1 "Chemical products".
2.
Sector 3 "Chemical Precursors and essential chemicals".
3.
Sector 4 "Firearms and their parts, spare parts, accessories and ammunition".
4.
Sector 5 "Explosives and material related to explosives".
5.
Sector 6 "Chemical substances, materials for pyrotechnic uses and artifacts related to the use of explosives".
6.
Sector 7 "Other weapons and accessories. Bladed weapons and accessories. Detonators".
7.
Sector 8 "Machines, apparatus, devices and artifacts related to weapons and others".
C.
Specific sectors of Annex 10, section A "Importers Registry of Specific Sectors" of the General Rules of Foreign Trade, it is required:
1.
Specific Sectors 10 "Footwear", 11 "Textile and Garment", 12 "Ethyl Alcohol", 13 "Hydrocarbons and fuels", 14 "Steel", 15 "Steel Products" and 16 "Automotive", attach in plain text file (txt) the list with the full name and the valid RFC key of the partners, shareholders, associates and current legal representatives of the company and the digitized files of the protocolized instruments that prove said relationships.
The partners, shareholders, associates and legal representatives must be registered and active before the RFC.
2.
Sectors 14 "Steel" and 15 "Steel Products", in addition to what is requested in numeral 1 of this section, you must attach a free-form letter signed by the legal representative stating, under protest of telling the truth, the detail of the goods to be imported indicating their tariff heading and commercial identification number.
D.
Additionally, for the following specific sectors it is required:
1.
Sector 2 "Radioactive and Nuclear", attach to your request in digitized file any of the following documents issued by the National Nuclear Security and Safeguards Commission of the Secretariat of Energy, in accordance with the applicable legal provisions:
a)
Authorization for Acquisition and Transfer.
b)
Authorization for Service Providers.
c)
Operating License.
d)
Authorization for importation of unspecified non-nuclear material. Only for the importation of graphite with nuclear grade purity that will not be used for nuclear purposes, classified in the tariff headings and commercial identification numbers: 3801.10.01 00 and 3801.10.99 00.
e)
Authorization for importation of ionizing radiation generating equipment (X-ray equipment and/or accelerators).
f)
Authorization for importation of radioactive material.
g)
Authorization for exemption from operating license.
h)
Authorization for importation of nuclear material.
i)
Authorization for importation of unspecified non-nuclear material (Heavy Water "Deuterium Oxide").
Except when the taxpayer states that they will request the decrease of this sector in accordance with procedure sheet 6/LA "Request for increase or decrease of sector(s) in the Importers Registry of Specific Sectors" of this Annex.
2.
Sector 9 "Cigars", you need to comply with the following:
a)
Attach the file with the current health license for establishments that produce, manufacture or import tobacco products, granted by the Federal Commission for the Protection against Sanitary Risks.
Except when the taxpayer states that they will request the decrease of this sector in accordance with procedure sheet 6/LA "Request for increase or decrease of sector(s) in the Importers Registry of Specific Sectors" of this Annex.
b)
Be registered in Annex 11 of the Miscellaneous Tax Resolution or present the authorization letter issued by the Central Administration of Internal Tax Regulations of the General Legal Administration in which it indicates that the brand keys were registered in the Catalog of Brand Keys of Worked Tobaccos contained in the electronic program MULTI-IEPS.
3.
Sector 12 "Ethyl Alcohol", in addition to what is requested in section C, numeral 1, you need to comply with the following:
a)
Attach a free-form letter signed by the legal representative stating, under protest of telling the truth, the industrial use of the goods.
b)
Be up to date in the presentation of Annex 3 of the MULTI-IEPS.
4.
Sector 13 "Hydrocarbons and fuels", in addition to what is requested in section C, numeral 1, you need to attach:
a)
Free-form letter signed by the legal representative stating, under protest of telling the truth, the detail of the goods to be imported including the tariff heading and the commercial identification number.
b)
In case the activity registered in the RFC is not related to the specific sector referred to in this numeral, free-form letter signed by the legal representative stating, under protest of telling the truth, that the importation will be for own use, specifying the use that will be given to the goods.
c)
In case it is an importation by pipelines, the "Authorization for introduction or extraction of goods from national territory, through pipes, ducts, cables or other means capable of conducting them", issued by the National Customs Agency of Mexico.
d)
Free-form letter signed by the legal representative stating under protest of telling the truth, the general description of the importer's operation, from the entry of the goods into the national territory until delivery to each of its clients, specifying the means of transport and the physical location of the facilities or storage equipment, including storage for own use or distribution of the outlet where the goods will be received. The addresses must be registered in the RFC and have status of "Located" or "In verification process".
e)
Free-form letter signed by the legal representative stating under protest of telling the truth, the name or corporate name and the RFC key of the person(s) who have the current permit issued by the Energy Regulatory Commission to carry out the activities of marketing, transport and storage of goods also attaching the corresponding permits. For the purposes of this subsection, also accredit the commercial relationship with such subjects, through CFDI or contracts, or where applicable, indicate if said activities will be carried out directly, for which the current permit issued by said Energy Regulatory Commission must be provided.
Regarding storage for own use indicate only the name or corporate name and the RFC key of the person(s) owner(s) of such facilities.
f)
Regarding goods classified in tariff headings and commercial identification numbers 2207.10.01 00 and 2207.20.01 00, free-form letter signed by the legal representative stating, under protest of telling the truth, the use that will be given to the goods.
Except when the taxpayer states that they will request the decrease of this sector in accordance with procedure sheet 6/LA "Request for increase or decrease of sector(s) in the Importers Registry of Specific Sectors" of this Annex.
g)
When it comes to hydrocarbons and petroleum products whose importation is subject to prior import permit issued by the Secretariat of Energy, the current prior permit.
Except when the taxpayer states that they will request the decrease of this sector in accordance with procedure sheet 6/LA "Request for increase or decrease of sector(s) in the Importers Registry of Specific Sectors" of this Annex.
h)
In the case of petroleum products, the documentation that proves the commercial relationship with the accredited and approved laboratory(s) by the Energy Regulatory Commission or with the foreign laboratories registered before the Secretariat of Economy, as appropriate, to comply with what is established in "NOM-016-CRE-2016, Quality specifications of petroleum products", published in the Official Gazette of the Federation on August 29, 2016 and its subsequent modifications; you must accredit the commercial relationship with the aforementioned laboratories for each goods to be imported.
In case the goods to be imported are subject to the prior permit by the Secretariat of Energy, the requirements referred to in this numeral, subsections d), e) and, h) of this procedure sheet, will be deemed fulfilled, attaching the current prior permit issued by the Secretariat of Energy for the importation of said goods. The provisions in this paragraph will only be applicable when permits issued after the entry into force of the "Agreement that establishes the goods whose importation and exportation is subject to regulation by the Secretariat of Energy" published in the Official Gazette of the Federation on December 26, 2020 and its subsequent modifications are attached.
5.
Sector 14 "Steel", in addition to what is requested in section C, numerals 1 and 2, attach a free-form letter signed by the legal representative, where the industrial process is detailed, and indicate if the applicant has machinery to carry it out.
For the effects of sectors 2 "Radioactive and Nuclear", 9 "Cigars", subsection a) and 13 "Hydrocarbons and fuels", subsection g), taxpayers who are suspended from one or more of said sectors and request reinstatement for the purposes of carrying out the decrease thereof, must present a clarification case through the SAT Portal, using the tag "REINCORPORACION_PGYSE", indicating in the subject "Reinstatement" followed by the name of the sector, attaching a free-form letter signed by the legal representative stating, under protest of telling the truth, that they will no longer carry out the importation of the goods of said sectors, so they only request reinstatement to carry out the decrease. Consequently, within the ten business days following the receipt of the clarification case, they must request the decrease of the corresponding sector, in accordance with sheet 6/LA "Request for increase or decrease of sector(s) in the Importers Registry of Specific Sectors".
The provisions in the previous paragraph do not exempt compliance with the requirements established in sections A and C of this section, as well as with the conditions described in the section "What conditions must I meet?" of this procedure sheet.
What conditions must I meet?
1.
Be suspended in the Importers Registry, in the Importers Registry of Specific Sectors or both, or in one of its sectors.
2.
Be registered and active in the RFC.
3.
Have a valid e.firma.
4.
Be up to date in the fulfillment of their tax obligations.
5.
The status of the taxpayer's fiscal domicile must be "Located".
6.
The status of the tax mailbox must be found as "Validated".
7.
Have at least one customs agent whose license is current, with a customs agency, with a customs attorney and/or with a legal representative, to carry out their foreign trade operations.
8.
The customs license numbers must be updated, in accordance with what is provided in the second paragraph of rule 1.2.6., second paragraph of the General Rules of Foreign Trade.
9.
Not be found in the list of companies published by the SAT, in terms of articles 69 and 69-B, fourth paragraph of the Federal Fiscal Code, with the exception of section VI, of said article 69.
10.
In the cases provided in rule 1.3.4., third and fourth paragraphs of the General Rules of Foreign Trade, have expressly settled before the competent authority and exhibit the proof of payment of the determined amount of the tax credit.
TRACKING AND RESOLUTION OF THE PROCEDURE OR SERVICE
How can I track the Procedure or Service?
Will the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service?
1.
Regarding requests to render without effect the suspension of the Importers Registry, Importers Registry of Specific Sectors or both:
a)
Consult the following link: https:// www.sat.gob.mx/aplicacion/46346/consulta-tus- solicitudes-en-el-padron-de-importadores
b)
Click the "EXECUTE ONLINE" button.
c)
Log in with your RFC and Password or well through the use of your e.firma.
d)
Select the date of the procedure to consult.
e)
Verify if the procedure is resolved.
f)
Consult the response by selecting the button "View Doc".
2.
In the case of requests to render without effect the suspension of some sector or specific sectors, the response to the clarification case must be consulted on the SAT Portal, with the folio number that is found in the acknowledgment of receipt.
No.
Resolution of the Procedure or Service
1.
Regarding requests to render without effect the suspension of the Importers Registry, Importers Registry of Specific Sectors or both:
If you comply with the requirements and with the conditions indicated in this procedure sheet, your registration in the Importers Registry will be notified to you, through the SAT Portal in the section of request consultations, provided in the following link: https://www.sat.gob.mx/aplicacion/46346/consulta-tus-solicitudes-en-el-padron-de- importadores
In case the request has been rejected, you will be notified and informed of the inconsistencies detected in the procedure, through the SAT Portal in the section of request consultations, provided in the following link: https:// www.sat.gob.mx/aplicacion/46346/consulta-tus-solicitudes-en-el-padron-de-importadores
2.
In the case of requests to render without effect the suspension of some sector or specific sectors:
The response to the request to render without effect the suspension of a sector or specific sectors must be consulted through the SAT Portal with the folio number that is found in the acknowledgment of receipt of the clarification case.
Maximum period for the SAT to resolve the Procedure or Service
Maximum period for the SAT to request additional information
Maximum period to comply with the requested information
Fifteen business days.
The authority will not require the submission of additional documentation.
Not applicable.
What document do I obtain upon completing the Procedure or Service?
What is the validity of the Procedure or Service?
Acknowledgment of procedure registration and, where applicable, an official letter issued by the authority.
Indefinite.
CONTACT CHANNELS
Inquiries and questions
Complaints and reports
-
Telephone Attention: MarcaSAT, from anywhere in the country 55 627 22 728 and for outside the country (+52) 55 627 22 728, Monday to Friday from 8:00 to 18:30 hrs, except non-business days.
-
Via Chat: http://chat.sat.gob.mx
-
Personal attention at SAT offices located in various cities of the country, on the days and hours that are established in the following link:
https://sat.gob.mx/personas/directorio-nacional-de- modulos-de-servicios-tributarios
The following days and hours: Monday to Thursday from 8:30 to 16:00 hrs. and Friday from 8:30 to 15:00 hrs.
-
Minisite of importers and exporters registry in the following link: http://omawww.sat.gob.mx/ PadronImportadoresExportadores/Paginas/index.html
-
Complaints and Reports SAT: from anywhere in the country: 55 885 22 222 and for outside the country (+52) 55 885 22 222 (complaints and reports) 55 885 22 222.
-
Email: denuncias@sat.gob.mx
-
Through the SAT Portal: https://www.sat.gob.mx/ aplicacion/50409/presenta-tu-queja-o-denuncia
-
Red phones located at Customs and SAT offices.
Additional information
1.
Any doubt, clarification or inquiry related to your procedure you can carry it out through a clarification case on the SAT Portal, accessing the section of: RFC Procedures/Importers and Exporters/Complete your procedures of the Registry of: Importers, Importers of Specific Sectors and Sectorial Exporters or, according to the "Quick guide for the taxpayer on the operation of clarification cases, orientation and request of procedures related to the Importers and Exporters Registry" that you can verify in the following link: http:// omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaracion_Orientacion.pd f , in relation to procedures of the Importers Registry, and Sectorial Exporters, published on the SAT Portal, in the minisite of the importers and exporters registry that is found in the following link: http://omawww.sat.gob.mx/ PadronImportadoresExportadores/Paginas/index.html , in which you can find guides, rules, instructions and information related to the procedure.
In addition to this option, you may present it directly before the General Administration of Services to the Taxpayer.
2.
To decrease any specific sector that you no longer require, you may request its cancellation in the link indicated in the previous numeral without the need to comply with any requirement. Any doubt, clarification or inquiry related to your procedure you may carry it out through a clarification case as specified in the previous numeral.
3.
If you presented a clarification case you can track it with the folio assigned when entering your procedure, through the SAT Portal entering the following link: https://wwwmat.sat.gob.mx/aplicacion/operacion/66288/consulta- tus-aclaraciones-como-contribuyente , according to the following: in My Portal, enter your RFC, Password and choose Log In, select the option of Internet Services / Clarification / Consult, enter the folio number of the procedure and verify the solution granted to your request.
4.
Consult your situation and that of your domicile on the SAT Portal, click on "Other procedures and services"/see more/ Basic services of the taxpayer/consult your tax information/ enter your RFC and Password; and review your fiscal location (Domicile Status/Taxpayer Status at domicile). Or enter the following link: https://www.sat.gob.mx/ consultas/operacion/44083/consulta-tu-informacion-fiscal . In case of not being located, enter a request for domicile verification in My Portal with your RFC and Password, selecting the option of Internet Services/ Services or requests/Request using the tag "VERIF DOM_PGIYSE_EXS", addressed to the Decentralized Administration of Services to the Taxpayer that corresponds to your fiscal domicile.
In case the domicile is found in a status other than located, you may present the document with which it is demonstrated that the verification of the same was requested and with this said requirement may be complied with.
5.
In case the information of the legal representatives, partners, shareholders, associates and other persons that form part of the organic structure, is not updated in the RFC, you must update it in the application of "Partners or shareholders" which is found in the following link: https://www.sat.gob.mx/tramites/26216/actualiza- la-informacion-de-socios-o-accionistas. , in accordance with procedure sheet 295/CFF "Request for modification or incorporation of partners, shareholders, associates and other persons that form part of the organic structure of a legal entity, as well as those that have control, significant influence, command power and of legal representatives", contained in Annex 1-A of the Miscellaneous Tax Resolution, selecting the type of procedure that corresponds, according to the following:
a)
In the case of update of partners, shareholders, and other persons that form part of the organic structure, you must select the type of procedure "Notice Partners and Shareholders (sheet 295/CFF)".
b)
In the case of update of legal representative, you must select the "Notice Legal Representative PI (6/LA, 7/ LA, 141/LA and 142/ LA)".
For which you must attach the protocolized documents with which each member of the legal entity accredits their quality of legal representative, partner, shareholder, associate and other persons that form part of the organic structure in accordance with the requirements provided in the current tax provisions. In the same link you will find the "Guide for the presentation of the notice of Relationships of Partners, Shareholders, Associates and Legal Representatives".
6.
The tax authority will verify that the compliance opinion of the natural or legal person that promotes, as well as of the national shareholder partners and legal representatives is in a positive sense, at the time of the resolution of the procedure.
Legal basis
Articles 59, Section IV, of the Customs Law, "Agreement establishing the goods whose import and export is subject to regulation by the Secretariat of Energy", "NOM-016-CRE-2016, Quality specifications for petroleum products", 27, 29, 32-D, 69 and 69-B of the Federal Fiscal Code, 82, 84, 85 of the Customs Law Regulation, Annex 3 of MULTI-IEPS, rules 1.2.2., 1.2.6., 1.3.3., 1.3.4. and 2.4.4. and Annex 10 of the General Rules of Foreign Trade and Annexes 1-A and 11 of the Miscellaneous Fiscal Resolution.
...
129/LA Authorization for donation of goods to the Federal Treasury located abroad through the Digital Window (article 61, section XVII of the Law).
| Procedure | Service | Description of Procedure or Service | Amount |
|---|---|---|---|
| Submit this request for authorization of donation of goods to the Federal Treasury located abroad through the Digital Window. | Free | Payment of fees Cost: $ |
| Who can request the Procedure or Service? | When is it submitted? |
|---|---|
| The Federation, the Federal Entities, the Municipalities, the territorial demarcations of Mexico City, including their decentralized bodies or decentralized organizations; 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 Income Tax or non-profit legal entities authorized to receive deductible donations under the terms of the Income Tax Law. | Before the importation of the goods into the country. |
| Where can I submit it? |
|---|
| In the Digital Window, through the following link: https://www.ventanillaunica.gob.mx/vucem/index.html |
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
| What do I have to do to carry out the Procedure or Service? |
|---|
| Enter the Digital Window, through the following link: https://www.ventanillaunica.gob.mx/vucem/index.html and carry out the indicated procedure. |
| What requirements must I fulfill? |
|---|
| 1. Capture the request: |
| a) Verify the applicant's data that appears automatically. |
| b) Registration of the donation: |
| i) General data of the donor. |
| ii) Data of the donee. |
| iii) Data of the legal representative of the donee. |
| iv) Data of the legal representative authorized to receive the donation. |
| v) Data of the person authorized to hear and receive notifications. |
| vi) Manifestations. |
| c) Add the goods individually and capture for each one, all the data that is requested. It is also possible to download a template in Excel format to load the goods information massively, capturing in each of the fields the corresponding information. |
| 2. Attach the following documents: |
| a) Free letter addressed to the Central Administration of Foreign Trade Normativity signed by the donor with an age not greater than one month, in which you must indicate the following: |
| i) Your name, business name or corporate name and address, attaching the following documents: |
| (1) Passport issued in the country of residence abroad, valid. |
| (2) Valid official identification, official identity document, identity card, citizenship card, valid in the country of residence, valid, in which the name and signature are appreciated. |
| (3) Where applicable, the document in which the constitution of the legal entity is observed, together with the document that accredits the legal representation of the signatory, remitting an official identification, in which name and signature are appreciated. |
| (4) The indicated legal representative must state, under protest of telling the truth, their place of residence. |
| ii) The express will to make the donation of goods to the Federal Treasury, indicating as recipient the Federation, the Federal Entities, the Municipalities, the territorial demarcations of Mexico City, including their decentralized bodies or decentralized organizations; 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 Income Tax or non-profit legal entities authorized to receive deductible donations under the terms of the Income Tax Law, as applicable. |
| iii) The quantity, commercial unit of measure and description (constituent material, use or function) of the goods object of the request. |
| iv) The elements that illustrate and describe in detail the physical and technical characteristics, quantitatively and qualitatively, of the goods. |
| v) The use and final destination that will be given to the goods. |
| vi) Be the owner of the goods. |
| vii) That the goods are in good condition of use. |
| viii) The commercial value of the goods, according to the CFDI or equivalent document corresponding to the date of the authorization request. In case of not having said document, state, under protest of telling the truth, the estimated commercial value of the goods. |
| b) Free letter addressed to the Central Administration of Foreign Trade Normativity signed by the donee with an age not greater than one month, in which the need for the goods must be indicated, which must be consistent with their powers, attributes or corporate purpose and indicate that the goods are not located in national territory. |
| c) In the case of medicines, in addition to the requirements of numeral 2, sections a) and b), attach: |
| i) The quality certificate of the medicines. |
| ii) The notice of operation and of sanitary responsibility of the establishment, hospital or clinic according to the service it provides, issued by the Federal Commission for Protection against Sanitary Risks. |
| iii) The sanitary license of the corresponding hospital or clinic, issued by the Federal Commission for Protection against Sanitary Risks. |
| iv) Copy of the professional license of the physician responsible for each establishment. |
| v) Free letter in which the donation is accepted addressed to the Central Administration of Foreign Trade Normativity, on letterhead, signed by the legal representative of the donee, with an age not greater than one month, in which you must state as applicable, the following: |
| (1) The express acceptance of the medicines, specifying the quantity, the elements that illustrate and describe in detail the physical and technical characteristics, quantitatively and qualitatively of the same. |
| (2) The use and final destination that will be given to the medicines. |
| (3) Distribution plan indicating how it will benefit people, sectors or regions of scarce resources, and if possible specifying, distribution dates and quantity of the medicines. |
| (4) The express commitment of non-commercialization of the medicines. |
| (5) Indicate the expiration date, active ingredient, gramnage per unit, type of medicine and pharmaceutical presentation form of the medicines. |
| (6) Indicate the tariff unit of measure, quantity of tariff unit of measure, commercial unit of measure, quantity of commercial unit of measure, the country of origin and country of provenance of the medicines. |
| (7) Indicate the name of the manufacturer of the medicines. |
| For the case of medicines, as well as healing material, reagents, hygienic and dental products in case the expiration of the product is less than twelve months, it will be subject to the pronouncement of the Federal Commission for Protection against Sanitary Risks, considering the nature of the medicine, for which you must present the distribution plan of the health inputs that guarantees their administration in the patients or use, before the expiration date, including the procedure for their destruction in case they expire. For those medicines that require a cold network or chain for their distribution must also have the records of their conservation during transport and distribution until delivery to the consumer. |
| Likewise, a commitment letter on the distribution and use of the products before their expiration date must be attached. |
| d) In the case of medical equipment and health inputs, in addition to the requirements of numeral 2, sections a), b) and c), regardless of compliance with non-tariff regulations and restrictions to which they are subject, you must present catalogs, operation manuals, technical information and photographs of said equipment and inputs. |
| e) In the case of radiation sources, in addition to the requirements of numeral 2, sections a), b) and c), attach a copy of the sanitary license issued by the Federal Commission for Protection against Sanitary Risks, with the corresponding business activity. |
| i) In the case of new X-ray apparatus: |
| (1) Copy of the Permit for responsible for the Operation and Functioning of the Establishment that Uses Radiation Sources for Medical or Diagnostic Purposes Modality A.- X-Rays, issued by the Federal Commission for Protection against Sanitary Risks. |
| ii) In the case of used equipment: |
| (1) Equivalent document certified before a notary or public broker or its equivalent abroad indicating that the equipment is used. |
| (2) Statement of facts before a notary or public broker or its equivalent abroad, of the guarantees of effectiveness and tests of the correct functioning of the used equipment and that it is suitable for use. |
| iii) In the case of used X-ray apparatus: |
| (1) Original of the probative documents that certify compliance with the "Official Mexican Standard NOM-229-SSA1-2002, environmental health. Technical requirements for facilities, sanitary responsibilities, technical specifications for equipment and radiological protection in medical diagnosis establishments with X-rays", published in the Official Gazette of the Federation on September 15, 2006 and its subsequent modifications, prepared by the manufacturer or the specialized advisor in radiological safety authorized by the Federal Commission for Protection against Sanitary Risks, signed jointly with the importer under protest of telling the truth. |
| f) In the case of vehicles, in addition to the requirements of numeral 2, sections a) and b), attach: |
| i) The title of ownership in the name of the donor and photographs of the vehicle, from which the year and model of the same is evident. |
| ii) Free letter addressed to the Central Administration of Foreign Trade Normativity signed by the donee with an age not greater than one month, in which it states: |
| (1) Number of passengers; |
| (2) Displacement in cubic centimeters; |
| (3) Type of fuel, and |
| (4) VIN (vehicle identification number). |
| What conditions must I comply with? |
|---|
| 1. Have a valid e.firma. |
| 2. Be up to date in compliance with your tax obligations. |
| 3. Comply with the following: |
| a) The goods must not be subject to the payment of compensatory quotas. |
| b) The corporate purpose of the non-profit legal entities authorized to receive deductible donations under the terms of the Income Tax Law must be consistent with the basic requirement for which the donation is made. |
| c) The authorization to receive deductible donations under the terms of the Income Tax Law must be valid. |
| d) The donor and the donee may not be the same person. |
| e) The information contained in all documents must coincide with what is indicated in the request submitted through the Digital Window. |
| 4. In case the donor is a resident in national territory, their request will not be admissible. |
TRACKING AND RESOLUTION OF THE PROCEDURE OR SERVICE
| How can I track the Procedure or Service? | Will the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service? |
|---|---|
| Write to the email donacionesdelextranjero@sat.gob.mx or go personally to the Central Administration of Foreign Trade Normativity, located at Avenida Hidalgo No. 77, Colonia Guerrero, Alcaldía Cuauhtémoc, C.P. 06300, Mexico City. |
| No. | Resolution of the Procedure or Service |
|---|---|
| 1. | The resolution will be notified through the Digital Window. |
| 2. | After three months have passed without the resolution being notified, the interested party may consider that the authority resolved negatively. |
| Maximum timeframe for SAT to resolve the Procedure or Service | Maximum timeframe for SAT to request additional information | Maximum timeframe to comply with the requested information |
|---|---|---|
| Three months. | One month. | Ten business days. |
| What document do I obtain at the end of the Procedure or Service? | What is the validity of the Procedure or Service? |
|---|---|
| Response letter to the authorization request. | The authorization will be valid for six months, from the date the letter was issued by the Central Administration of Foreign Trade Normativity. |
SERVICE CHANNELS
| Consultations and doubts | Complaints and reports |
|---|---|
| · MarcaSAT: 55-62-72-27-28 and 55-87-74-48-87-28 for United States and Canada. · Personal attention in SAT offices located in various cities of the country, during service hours from Monday to Thursday from 8:30 hours to 16:00 hours, and Friday from 8:30 hours to 15:00 hours. · The addresses of the offices are available at: · https://www.sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios · In the Tax Service Modules and Rapid Business Opening Modules the service hours are adapted, so it can be from 8:30 hours to 14:30 hours. · Via Chat: http://chat.sat.gob.mx | · Complaints and Reports SAT: 55-88-52-22-22 and + 55-88-52-22-22 for other countries. · Email: denuncias@sat.gob.mx · SAT Móvil - Cell phone application, Complaints and Reports section. · On the SAT Portal: · https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia · Red telephones located in SAT offices. |
Additional Information
- In case any of the documents referred to in the section What requirements must I fulfill?, are in a language other than Spanish, you must present the translation into Spanish.
- In case due to the size of the files, it is not possible to attach catalogs, operation manuals, technical information and photographs of medical equipment and health inputs in the Digital Window, exceptionally, said documentation may be received at the parts office of the General Legal Administration, located at Avenida Hidalgo No. 77, Colonia Guerrero, Alcaldía Cuauhtémoc, C.P. 06300, Mexico City.
Legal Basis
Articles 61, section XVII of the Customs Law, 25, sections III and IV of the Value Added Tax Law, 79, 82 of the Income Tax Law, 18, 18-A, 19, 32-D of the Federal Fiscal Code, 109 of the Customs Law Regulation, rules 1.2.2., 1.3.1., 3.1.8. and 3.3.12. and Annex 27 of the General Rules of Foreign Trade and rule 2.1.37. of the Miscellaneous Fiscal Resolution.
...
141/LA Request for inscription in the Sectoral Exporters Registry.
| Procedure | Service | Description of Procedure or Service | Amount |
|---|---|---|---|
| Submit the request for inscription in the Sectoral Exporters Registry. | Free | Payment of fees Cost: $ |
| Who can request the Procedure or Service? | When is it submitted? |
|---|---|
| Individuals or legal entities that need to export goods listed in Annex 10, section B of the General Rules of Foreign Trade. | When you wish to export the goods provided for in Annex 10, section B of the General Rules of Foreign Trade. |
| Where can I submit it? |
|---|
| · In any of the Decentralized Administrations of Taxpayer Services. · By messenger service or certified mail. · In the Parts Office of the General Administration of Taxpayer Services. · Through the SAT Portal, through a clarification case, in the following link: www.sat.gob.mx, section "Other procedures and services", subsection "Clarification, assistance and electronic orientation/ Submit your clarification as a taxpayer", using the tag "INSCRIPCIÓN_PGIYSE_EXS", indicating in the subject "Inscription PES" and in "Description" specify that inscription in the Sectoral Exporters Registry is requested, specifying the sector or sectors you wish to add. |
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
| What do I have to do to carry out the Procedure or Service? |
|---|
| 1. Fill out form A6 "Authorization of inscription for the sectoral exporters registry (Rule 1.3.7.)", contained in Annex 1 of the General Rules of Foreign Trade. 2. Submit through the means referred to in the previous section the aforementioned form A6, attaching the documentation referred to in this procedure sheet. |
| What requirements must I fulfill? |
|---|
| 1. Free letter with autograph signature of the interested party or legal representative stating, under protest of telling the truth, the list of documents attached to the request and the veracity of these, attaching official identification and, where applicable, protocolized instrument of general power for administration or domain acts. |
| 2. Sectors 1 "Alcohol, denatured alcohol and incristallizable honeys", 2 "Beer", 3 "Tequila", 4 "Fermented alcoholic beverages (wines)", 5 "Distilled alcoholic beverages (liqueurs)", 6 "Cigarettes and processed tobaccos" and 7 "Energy drinks, as well as concentrates powders and syrups to prepare energy drinks", contained in Annex 10, section B of the General Rules of Foreign Trade, you must be up to date in the presentation of the "Multiple Informative Declaration of the Special Tax on Production and Services" (MULTI-IEPS) of the goods you wish to export. |
| 3. Sector 8 "Iron minerals and their concentrates", contained in Annex 10, section B of the General Rules of Foreign Trade, in addition to what is established in numeral 1, you must attach to your request: |
| a) Copy of the document that proves the validation of the folio granted by the Secretariat of Environment and Natural Resources, of the authorization in matters of environmental impact and of the authorization of change of land use in forest lands, in the name of the individual or legal entity applicant. |
| b) Copy of the mining concession title granted by the Secretariat of Economy or, where applicable, of the exploitation contract, accrediting its inscription in the Public Mining Registry and that it is up to date in the payment of fees. |
| c) Copy of the prior export permit issued by the Secretariat of Economy, valid. |
| 4. Sector 9 "Gold, silver and copper", contained in Annex 10, section B of the General Rules of Foreign Trade, in addition to what is established in numeral 1, you must attach to your request: |
| a) Copy of the testimony or public deed in which the contract or constitution of the society is recorded and copy of the inscription before the corresponding Public Registry. |
| b) Manifestation signed under protest of telling the truth, by the representative or legal attorney of the legal entity, in which the date, provenance of the gold, silver or copper product is expressed attaching for such effects the corporate name and the key in the RFC of its main suppliers by concept of sale of the finished or semi-finished product to export. |
| c) For the case of export of tariff fractions and commercial identification numbers 7404.00.03 01, 7404.00.03 02, 7404.00.03 99, in addition you must comply with the requirements established in numeral 5. |
| 5. Sectors 10 "Plastics", 11 "Rubber", 12 "Wood and paper", 13 "Glass", 14 "Iron and Steel" and 15 "Aluminum", contained in Annex 10, section B of the General Rules of Foreign Trade, in addition to what is established in numeral 1, you must attach the following: |
| a) In plain text file (txt), list with the full name and the valid key in the RFC of the partners, shareholders, associates and current legal representatives of the company, according to what is recorded in the minutes protocolized before public notary; who must be registered and active in the RFC. In case of having partners, shareholders or associates resident abroad, not obliged to register in the RFC, provide the folio number of the request submitted in My portal through the tag "REL_SOCIOS_ACC_O_ASOC_RES_EXT", through which Official Form 96 "Relationship of Partners, Shareholders or Associates resident abroad" was submitted, contained in Annex 1 of the Miscellaneous Fiscal Resolution, in accordance with procedure sheet 139/CFF "Declaration of relationship of partners, shareholders or associates resident abroad of legal entities resident in Mexico that opt not to register in the RFC (Official Form 96)", contained in Annex 1-A of the Miscellaneous Fiscal Resolution. |
| b) Free letter signed by the legal representative stating, under protest of telling the truth, the information of the industrial use of the goods to export, that is, the economic and technical activity to transform the raw material and convert it into other products, as well as the productive processes to which the goods to export are subjected. |
| If you submit your request at the Parts Office of the Decentralized Administrations of Taxpayer Services or of the General Administration of Taxpayer Services or by messenger service or certified mail, the established in the previous sections must be complied with attaching the documents on a USB electronic equipment storage device, according to what is established in the procedure guides published on the minisite of the importers and exporters registry that is found at the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/pes_inscripcion.html Or you can access said guides from the SAT Portal /RFC Procedures/Minisite of the Importers and Exporters Registry. |
| What conditions must I comply with? |
|---|
| 1. Be registered and active in the RFC. |
| 2. Have a valid e.firma. |
| 3. Be up to date in compliance with your tax obligations. |
| 4. The status of the taxpayer's fiscal domicile must be "Located". |
| 5. Not be found in the list of companies published by the SAT under the terms of articles 69 and 69-B, fourth paragraph, of the Federal Fiscal Code, with the exception of what is provided in section VI, of said article 69. |
| 6. The status of the tax mailbox must be found as "Validated". |
TRACKING AND RESOLUTION OF THE PROCEDURE OR SERVICE
| How can I track the Procedure or Service? | Will the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service? |
|---|
Through the SAT Portal, at the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/pes_inscripcion.html, accessing the minisite of the
Importers and Exporters Registry, within the
additional material menu, in the section " Consult
results of the Exporters Registry " , with the number
of folio that was provided to you when submitting your
application or the RFC of the promoter.
If you submitted your application through a clarification case, you can follow it up with the folio number through the SAT Portal, according to
the " Quick guide for the taxpayer on the operation
of clarification cases, guidance and request for
procedures related to the Importers and Exporters Registry " , which you can consult at the following link:
Or else, you can access said guide from the SAT Portal
www.sat.gob.mx in the Catalog of SAT Minisites/
Importers and Exporters Registry.
No.
Resolution of the Procedure or Service
If you comply with the requirements and conditions indicated in this procedure sheet, your registration will be published in the
minisite of the Importers and Exporters Registry within the additional material menu, in the section " Consult
results of the Exporters Registry " , in the section " Admissible " .
In case the application has been rejected, the detected inconsistencies will be published in the minisite of the
Importers and Exporters Registry within the additional material menu, in the section " Consult results of the Exporters Registry " , in the section " Inadmissible " .
Registration will not proceed when you do not present form A6 " Authorization of inscription for the sectoral exporters registry (Rule 1.3.7.) " , contained in Annex 1 of the General Rules of Foreign Trade, or this is not filled correctly or when you are suspended from the Importers Registry for updating any of the assumptions
indicated in article 84 of the Regulation of the Customs Law or in rule 1.3.3. of the General Rules of Foreign
Trade.
In case the application is rejected you must remedy the observed inconsistencies and submit your
application again according to this procedure sheet and rule 1.3.7. of the General Rules of Foreign Trade.
Maximum period for the SAT to resolve the Procedure
or Service
Maximum period for the SAT to request
additional information
Maximum period to
comply with the
requested
information
Ten business days.
The authority will not require the presentation
of additional documentation.
Not applicable.
What document do I obtain at the end of the Procedure or
Service?
What is the validity of the Procedure or Service?
The results of the submitted procedures are published
in the minisite of the Importers Registry which you can
access through the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/pes_inscripcion.html
Entering the " Additional Material " menu, in the
section " Consult results of the Exporters Registry " , with your
RFC or the folio number
provided when submitting your application.
Indefinite.
CONTACT CHANNELS
Inquiries and doubts
Complaints and reports
- Telephone Attention: MarcaSAT, from any
part of the country 55 627 22 728 and for outside the
country (+52) 55 627 22 728, from Monday to Friday from
8:00 to 18:30 hrs, except non-business days.
- Personal attention in SAT offices located
in various cities of the country, on the days and
hours established in the following link:
-
https://sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios
-
Minisite at the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/index.html
Or else, you can access from the SAT Portal / RFC Procedures/Minisite of the Importers and
Exporters Registry.
- Complaints and Reports SAT: 55-88-52-22-22 from any
part of the country and (+52) 55-88-52-22-22 for other countries.
-
Email: denuncias@sat.gob.mx
-
Through the SAT Portal at the following link:
-
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia
-
Red phones located in Customs and SAT offices.
Additional Information
1.
Any doubt, clarification or inquiry related to the procedure you can make it through a clarification case
in the SAT Portal, accessing the section of: RFC Procedures/Importers and Exporters/Complete your
Registry Procedures of: Importers, Importers of Specific Sectors and Sectoral Exporters, or according to
the " Quick guide for the taxpayer on the operation of clarification cases, guidance and request for procedures
related to the Importers and Exporters Registry " which you can verify at the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaracion_Orientacion.pdf, in relation to procedures of the Importers Registry, and Sectoral Exporters, published on the SAT Portal, in the
minisite of the importers and exporters registry which is found at the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/index.html, in which you can find guides, rules, instructions and
information related to the procedure. In addition to this option, you can submit the information
previously indicated directly to the General Administration of Taxpayer Services.
If you wish to provide additional information or documentation, you can do so through a clarification case the same
day you enter your procedure.
2.
Consult your situation on the SAT Portal, click on " Other procedures and services " / see more/consult your fiscal
information/ enter your RFC and Password; and review your fiscal location (Status Domicile/Status Taxpayer at domicile). Or enter the following link https://www.sat.gob.mx/consultas/operacion/44083/consulta-tu-informacion-fiscal. In
case of not being located, enter a domicile verification request in My Portal with your RFC and Password,
selecting the Internet Services/Services or requests/Request option using the tag " VERIF
DOM_PGIYSE_EXS " , addressed to the Decentralized Administration of Taxpayer Services that corresponds to
your fiscal domicile.
3.
In case the information of the legal representatives, partners, shareholders, associates and other persons who
are part of the organic structure, is not updated in the RFC, you must update it in the application
of " Partners or shareholders " which is found at the following link: https://www.sat.gob.mx/tramites/26216/actualiza-la-informacion-de-socios-o-accionistas., in accordance with procedure sheet 295/CFF " Request for modification or
incorporation of partners, shareholders, associates and other persons who are part of the organic structure of a
moral person, as well as those who have control, significant influence, command power and legal representatives " ,
contained in Annex 1-A of the Miscellaneous Tax Resolution, selecting the type of procedure that
corresponds, according to the following:
a)
In the case of updating partners, shareholders and other persons who are part of the structure
organic, you must select the procedure type " Notice Partners and Shareholders (sheet 295/CFF) " .
b)
In the case of the legal representative, you must select the " Notice Legal Representative PI (6/LA, 7/LA, 141/LA and 142/LA) " .
For which you must attach the protocolized documents with which each member of the moral person
accredits their quality as legal representative, partner, shareholder, associate and other persons who are part of the
organic structure in accordance with the requirements provided in the current fiscal provisions. In the same
link you will find the " Guide for the presentation of the notice of Relationships of Partners, Shareholders, Associates and
Legal Representatives " .
4.
The tax authority will verify that the compliance opinion of the physical or moral person who promotes, as well as of
the shareholder partners and national legal representatives is in a positive sense, at the time of the
resolution of the procedure.
Legal Basis
Articles 59, section IV of the Customs Law, 19, section XI of the Law on the Special Tax on Production and Services,
27, 29, 32-D, 69 and 69-B of the Federal Fiscal Code, 84 and 87 of the Regulation of the Customs Law, rules 1.3.3. and
1.3.7. and Annexes 1 and 10 of the General Rules of Foreign Trade and Annexes 1 and 1-A of the Miscellaneous Tax
Resolution.
142/LA Request to lift the suspension in the Sectoral Exporters Registry.
Procedure
Service
Description of the Procedure or Service
Amount
Submit the request to lift the suspension in the
Sectoral Exporters Registry.
Free
Payment of
rights Cost: $
Who can request the Procedure or Service?
When is it submitted?
Physical or moral persons who were suspended in the
Sectoral Exporters Registry.
When you wish to resume export operations of the
goods provided in Annex 10, section B of the Rules
General of Foreign Trade.
Where can I submit it?
- In any of the Decentralized Administrations of
Taxpayer Services.
-
By messenger service or certified mail.
-
In the Office of Parts of the General Administration of
Taxpayer Services.
- Through the SAT Portal, through a clarification case, in
the following link: www.sat.gob.mx, section " Other procedures and
services " subsection " Clarification, assistance and orientation
electronic/Submit your clarification as taxpayer " ,
using the tag " REINCORPORACION_PGIYSE_EXS " ,
indicating in the subject " Reinscription PES " and in " Description "
specify that it is requested to lift the suspension in the
Sectoral Exporters Registry, specifying the sector or sectors
in which you wish to reincorporate.
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the Procedure or Service?
1.
Fill out form A6 " Authorization of inscription for the sectoral exporters registry (Rule 1.3.7.) " , contained
in Annex 1 of the General Rules of Foreign Trade.
2.
Submit through the means referred to in the previous section the aforementioned A6 form, attaching the
documentation referred to in this procedure sheet.
What requirements must I comply with?
1.
Free letter with autograph signature of the interested party or legal representative manifesting, under protest of telling the truth, the
list of documents that are attached to the application and the veracity of these, attaching official identification and, in its
case, protocolized instrument of the general power for acts of administration or domain.
2.
Sectors 1 " Alcohol, denatured alcohol and incristallizable honeys " , 2 " Beer " , 3 " Tequila " , 4 " Beverages
fermented alcoholic (wines) " , 5 " Distilled alcoholic beverages (liquors) " , 6 " Cigars and processed tobaccos " and 7
" Energizing beverages, as well as concentrates powders and syrups to prepare energizing beverages " , contained
in Annex 10, section B of the General Rules of Foreign Trade, you must be up to date in the
presentation of the " Multiple Informative Declaration of the Special Tax on Production and Services (MULTI-IEPS) " , of the goods you wish to export.
3.
Sector 8 " Iron minerals and their concentrates " , contained in Annex 10, section B of the General Rules of
Foreign Trade, in addition to what is established in numeral 1, you must attach to your application:
a)
Copy of the document that proves the validation of the folio granted by the Secretariat of Environment and
Natural Resources, of the authorization in matters of environmental impact and of the authorization of change of use
of soil in forest lands, in the name of the physical or moral person applicant.
b)
Copy of the mining concession title granted by the Secretariat of Economy or, in its case, of the contract of
exploitation, accrediting its inscription in the Public Registry of Mining and that it is up to date in the
payment of rights.
c)
Copy of the prior export permit issued by the Secretariat of Economy, valid.
4.
Sector 9 " Gold, silver and copper " , contained in Annex 10, section B of the General Rules of Foreign Trade,
in addition to what is established in numeral 1, you must attach to your application:
a)
Copy of the testimony or of the public deed, in which the contract or constitution of the society is recorded and copy of
the inscription before the corresponding Registry.
b)
Manifestation signed under protest of telling the truth by the representative or legal attorney of the person
moral, in which the date, origin of the gold, silver or copper product is expressed attaching for
such effects the corporate name and the key in the RFC of its main suppliers by concept of sale of the
finished or semi-finished product to export.
c)
For the case of export of the tariff fractions and commercial identification numbers 7404.00.03
01, 7404.00.03 02, 7404.00.03 99, in addition you must comply with the requirements established in numeral 5.
5.
Sectors 10 " Plastics " , 11 " Rubber " , 12 " Wood and paper " , 13 " Glass " , 14 " Iron and Steel " and 15 " Aluminum " ,
contained in Annex 10, section B of the General Rules of Foreign Trade, in addition to what is established in the
numeral 1, you must attach the following:
a)
In plain text file (txt), list with the full name and the valid key in the RFC of the partners,
shareholders, associates and current legal representatives of the company, according to what is recorded
in the minutes protocolized before public notary; who must be registered and active in the RFC.
In case of having partners, shareholders or associates resident abroad, not obliged to register in the
RFC, provide the folio number of the application submitted in My portal through the tag " REL
PARTNERS SHAREHOLDERS OR ASSOCIATES RESIDENT ABROAD " , through which the Official Form 96 "Relationship of Partners,
Shareholders or Associates resident abroad", contained in Annex 1 of the Miscellaneous Tax
Resolution, was submitted, in accordance with procedure sheet 139/CFF " Declaration of relationship of partners, shareholders or
associates resident abroad of moral persons resident in Mexico who opt not to register
in the RFC (Official Form 96) " , contained in Annex 1-A of the Miscellaneous Tax Resolution.
b)
Free letter signed by the legal representative manifesting, under protest of telling the truth, the information of the
industrial use of the goods to export, that is, the economic and technical activity to transform the raw
material and convert it into other products, as well as the productive processes to which the goods are subjected
to export.
If you submit your application in the Office of Parts of the Decentralized Administrations of Services to the
Taxpayer or of the General Administration of Taxpayer Services or by messenger service or mail
certified, the established in the previous sections, must be fulfilled attaching the documents in a device of
electronic equipment storage USB, according to what is established in the Guide of procedures for Registries that
is published in the minisite of the importers and exporters registry which is found at the link
following: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/pes_inscripcion.html
Or else, you can access said guides from the SAT Portal /RFC Procedures/Minisite of the Registry of
Importers and Exporters.
6.
A legible copy of the documentation with which it is accredited that the cause(s) for the
which was suspended from the Sectoral Exporters Registry is(are) remedied.
With what conditions must I comply?
1.
Be registered and active in the RFC.
2.
Have a valid e.firma.
3.
Be up to date in compliance with their fiscal obligations.
4.
The status of the fiscal domicile of the taxpayer must be " Located " .
5.
Not be found in the list of companies published by the SAT in terms of articles 69 and 69-B, paragraph
fourth, of the Federal Fiscal Code, with exception of what is provided in section VI, of the referred article 69.
6.
The status of the tax mailbox must be found as " Validated " .
FOLLOW-UP AND RESOLUTION OF THE PROCEDURE OR SERVICE
How can I follow up on the Procedure or Service?
Will the SAT carry out any inspection or verification
to issue the resolution of this Procedure or Service?
Through the SAT Portal, at the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/pes_inscripcion.html, accessing the minisite of the Registry
of Importers and Exporters, within the menu of
additional material, in the section " Consult results of the
Exporters Registry " , with the folio number that was
provided to you when submitting your application or the RFC of the
promoter.
If you submitted your application through a clarification case,
you can follow it up with the folio number through the SAT Portal, according to the " Quick guide for the
taxpayer on the operation of clarification cases,
orientation and request for procedures related to the Registry of
Importers and Exporters " , which you can consult at the
following link:
Or else, you can access said guide from the Portal of the
SAT www.sat.gob.mx in the Catalog of Minisites of the SAT/
Registry of Importers and Exporters.
No.
Resolution of the Procedure or Service
If you comply with the requirements and conditions indicated in this procedure sheet, your registration will be published in the
minisite of the Importers and Exporters Registry within the additional material menu, in the section " Consult
results of the Exporters Registry " , in the section " Admissible " .
In case the application has been rejected, the detected inconsistencies will be published in the minisite of the
Importers and Exporters Registry within the additional material menu, in the section " Consult results of the Exporters Registry " , in the section " Inadmissible " .
Registration will not proceed when you do not present form A6 " Authorization of inscription for the sectoral exporters registry (Rule 1.3.7.) " , contained in Annex 1 of the General Rules of Foreign Trade, or this is not filled correctly; or when you are suspended from the Importers Registry for updating any of the assumptions
indicated in article 84 of the Regulation of the Customs Law or in rule 1.3.3. of the General Rules of Foreign
Trade.
In case the application is rejected you must remedy the observed inconsistencies and submit your
application again according to this procedure sheet and rule 1.3.7. of the General Rules of Foreign Trade.
Maximum period for the SAT to resolve the
Procedure or Service
Maximum period for the SAT to request
additional information
Maximum period to
comply with the
requested
information
Ten business days.
The authority will not require the presentation
of additional documentation.
Not applicable.
What document do I obtain at the end of the Procedure or
Service?
What is the validity of the Procedure or Service?
The results of the submitted procedures are published in
the minisite of the Importers Registry which you can
access through the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/pes_inscripcion.html
Entering the " Additional Material " menu, in the section
" Consult results of the Exporters Registry " , with your
RFC or the folio number provided when submitting your
application.
Indefinite.
CONTACT CHANNELS
Inquiries and doubts
Complaints and reports
- Telephone Attention: MarcaSAT, from any
part of the country 55 627 22 728 and for outside the
country (+52) 55 627 22 728, from Monday to Friday from 8:00
to 18:30 hrs, except non-business days. "
- Personal attention in SAT offices located
in various cities of the country, on the days and
hours that are established in the following link:
-
https://sat.gob.mx/personas/directorio-nacional-de-modulos-de-servicios-tributarios
-
Minisite at the following link http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/index.html
Or else, you can access said guide from the
SAT Portal/RFC Procedures/Minisite of the
Registry of Importers and Exporters.
- Complaints and Reports SAT: 55-88-52-22-22 from any
part of the country and (+52) 55-88-52-22-22 for other countries.
-
Email: denuncias@sat.gob.mx
-
Through the SAT Portal at the following link:
-
https://www.sat.gob.mx/aplicacion/50409/presenta-tu-queja-o-denuncia
-
Red phones located in Customs and SAT offices.
Additional Information
1.
Any doubt, clarification or inquiry related to your procedure you can make it through a clarification case
in the SAT Portal, accessing the section of: RFC Procedures/Importers and Exporters/Complete your
Registry Procedures of: Importers, Importers of Specific Sectors and Sectoral Exporters, or according to
the " Quick guide for the taxpayer on the operation of clarification cases, guidance and request for procedures
related to the Importers and Exporters Registry " which you can verify at the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/documentos/Guia_Casos_Aclaracion_Orientacion.pdf, in relation to procedures of the Importers Registry, and Sectoral Exporters, published on the SAT Portal, in the
minisite of the importers and exporters registry which is found at the following link: http://omawww.sat.gob.mx/PadronImportadoresExportadores/Paginas/index.html, in which additionally you can find guides, rules,
instructions and information related to the procedure. In addition to this option, you can submit the information
previously indicated directly to the General Administration of Taxpayer Services.
If you wish to provide additional information or documentation, you can do so through a clarification case the same
day you enter your procedure.
2.
In case you wish to decrease any of the sectors in which you are registered, you can request its cancellation
by the same means without the need to comply with additional requirements, as long as, it is not found in a
suspension procedure.
3.
Consult your situation and that of your domicile on the SAT Portal, click on " Other procedures and services " / see more/consult
your fiscal information/ enter your RFC and Password; and review your fiscal location (Status Domicile/Status
Taxpayer at domicile). Or enter the following link: https://www.sat.gob.mx/consultas/operacion/44083/ consult-your-fiscal-information . In case of not being located, enter a domicile verification request in My
Portal with your RFC and Password, indicating the Internet Services/Services or requests option/ using the
label " VERIF DOM_PGIYSE_EXS " , addressed to the Decentralized Administration of Taxpayer Services that
corresponds to your fiscal domicile.
4.
In case the information of the legal representatives, partners, shareholders, associates and other persons who
are part of the organic structure, is not updated in the RFC, you must update it in the application
of " Partners or shareholders " , which is found at the following link: https://www.sat.gob.mx/tramites/26216/update- the-information-of-partners-or-shareholders. , in accordance with procedure sheet 295/CFF " Request for modification or
incorporation of partners, shareholders, associates and other persons who form part of the organic structure of a
legal entity, as well as those who have control, significant influence, command power and of legal representatives " , contained
in Annex 1-A of the Miscellaneous Tax Resolution, selecting the type of procedure that
corresponds, according to the following:
a)
In the case of updating partners, shareholders and other persons who form part of the structure
organic, you must select the type of procedure " Notice Partners and Shareholders (sheet 295/CFF) " .
b)
In the case of updating the legal representative, you must select the " Notice Legal Representative PI (6/ LA, 7/LA, 141/LA and 142/ LA) " .
For which you must attach the protocolized documents with which each member of the legal entity
accredits their quality as legal representative, partner, shareholder, associate and other persons who form part of the
organic structure, in accordance with the requirements provided in the current tax provisions. In the same
link you will find the " Guide for the presentation of the notice of Relationships of Partners, Shareholders, Associates and
Legal Representatives " .
Legal Basis
Articles 59, section IV, of the Customs Law, 19, section XI, of the Law on the Special Tax on Production and Services,
27, 29, 32-D, 69 and 69-B of the Federal Fiscal Code, 84 and 87 of the Regulations of the Customs Law, rules 1.3.3. and
1.3.7. and Annexes 1 and 10 of the General Rules of Foreign Trade and Annexes 1 and 1-A of the Miscellaneous Tax
Resolution.
...
147/LA (Repealed)
...
Sincerely.
Mexico City, July 14, 2023. - In substitution for the absence of the Head of the Service of
Tax Administration, based on article 4, first paragraph of the Internal Regulations of the Service
of Tax Administration, signs the General Legal Administrator, Lic. Ricardo Carrasco Varona .-
Rubric.
THIRD MODIFICATION TO ANNEX 4 OF THE GENERAL RULES OF FOREIGN TRADE
FOR 2022
Customs Hours
Customs / Customs Section:
Operating Hours:
I to VIII.
...
...
IX.
PIEDRAS NEGRAS CUSTOMS
Import and Export. Monday to Friday from 8:00 to
22:00 hours. Saturdays from 9:00 to 15:00 hours.
Export. Sundays from 10:00 to 14:00 hours
Import. Sundays Closed.
Railroads
Import and Export. Monday to Sunday 24 hours.
a)
...
...
X to L.
...
...
Sincerely.
Mexico City, July 14, 2023. - In substitution for the absence of the Head of the Service of
Tax Administration, based on article 4, first paragraph of the Internal Regulations of the Service
of Tax Administration, signs the General Legal Administrator , Lic. Ricardo Carrasco Varona .-
Rubric.
THIRD MODIFICATION TO ANNEX 21 OF THE GENERAL RULES OF FOREIGN TRADE
FOR 2022
Authorized Customs to process customs clearance of certain types of goods.
A.
...
I.
Radioactive and nuclear products:
| Tariff fraction and commercial identification number | Description | Note |
|---|---|---|
| ... | ... | ... |
| ... | ... | ... |
| ... | ... | ... |
Customs:
1. Of Mexico City International Airport.
12. Of Mexicali.
2. Of Altamira.
13. Of Monterrey.
3. Of Ciudad del Carmen.
14. Of Nogales.
4. Of Ciudad Hidalgo.
15. Of Nuevo Laredo.
5. Of Ciudad Juárez.
16. Of Piedras Negras.
6. Of Ciudad Reynosa.
17. Of Subteniente López.
7. Of Coatzacoalcos.
18. Of Tecate.
8. Of Colombia.
19. Of Tijuana.
9. Of Guadalajara.
20. Of Toluca.
10. Of Lázaro Cárdenas.
21. Of Veracruz.
11. Of Manzanillo.
22. Of Felipe Ángeles International Airport.
II.
Chemical precursors:
| Tariff fraction and commercial identification number | Description | Note |
|---|---|---|
| ... | ... | ... |
| ... | ... | ... |
| ... | ... | ... |
Customs:
1. Of Mexico City International Airport.
5. Of Tuxpan.
2. Of Colombia.
6. Of Veracruz.
3. Of Manzanillo.
7. Of Felipe Ángeles International Airport.
4. Of Nuevo Laredo, except the tariff fraction with the
commercial identification number: 2939.42.01.00.
III.
Definitive import or fiscal deposit for general deposit warehouses located within
the jurisdiction of the respective customs, except when destined for exhibition and
sale in the establishments referred to in article 121, section I of the Law, of cigars and
tobacco products, which are classified in the tariff fraction with the number of
commercial identification:
| Tariff fraction and commercial identification number | Description | Note |
|---|---|---|
| ... | ... | ... |
| ... | ... | ... |
| ... | ... | ... |
Customs:
1. Of Mexico City International Airport.
9. Of Mexico.
2. Of Aguascalientes.
10. Of Monterrey.
3. Of Altamira.
11. Of Nuevo Laredo.
4. Of Cancún.
12. Of Progreso.
5. Of Colombia.
13. Of Tijuana.
6. Of Guadalajara.
14. Of Tuxpan.
7. Of Guanajuato.
15. Of Veracruz.
8. Of Manzanillo.
16. Of Felipe Ángeles International Airport.
IV.
...
V.
Alcoholic beverages:
| Tariff fraction and commercial identification number | Description | Note |
|---|---|---|
| ... | ... | ... |
| ... | ... | ... |
| ... | ... | ... |
Customs:
1. Of Mexico City International Airport.
11. Of Monterrey.
2. Of Altamira.
12. Of Nogales.
3. Of Cancún.
13. Of Nuevo Laredo.
4. Of Ciudad Hidalgo.
14. Of Progreso.
5. Of Colombia.
15. Of Puebla.
6. Of Guadalajara.
16. Of Tijuana.
7. Of Lázaro Cárdenas.
17. Of Toluca.
8. Of Manzanillo.
18. Of Tuxpan.
9. Of Mexicali.
19. Of Veracruz.
10. Of Mexico.
20. Of Felipe Ángeles International Airport.
VI.
Definitive import of mineral fuels, mineral oils and products of their
distillation, bituminous substances and mineral waxes:
| Tariff fraction and commercial identification number | Description | Note |
|---|---|---|
| ... | ... | ... |
| ... | ... | ... |
| ... | ... | ... |
...
Customs:
1. Of Mexico City International Airport.
15. Of Manzanillo.
2. Of Acapulco.
16. Of Matamoros.
3. Of Altamira.
17. Of Mazatlán.
4. Of Ciudad Camargo.
18. Of Mexicali.
5. Of Ciudad del Carmen.
19. Of Nogales.
6. Of Ciudad Juárez.
20. Of Nuevo Laredo.
7. Of Ciudad Reynosa.
21. Of Piedras Negras.
8. Of Coatzacoalcos.
22. Of Progreso.
9. Of Colombia.
23. Of Salina Cruz.
10. Of Dos Bocas.
24. Of Tampico.
11. Of Ensenada.
25. Of Tijuana.
12. Of Guaymas.
26. Of Tuxpan.
13. Of La Paz.
27. Of Veracruz.
14. Of Lázaro Cárdenas.
28. Of Felipe Ángeles International Airport.
VII.
...
B.
...
I.
Tequila:
| Tariff fraction and commercial identification number | Description | Note |
|---|---|---|
| ... | ... | ... |
| ... | ... | ... |
| ... | ... | ... |
Customs:
1. Of Mexico City International Airport.
11. Of Mexicali.
2. Of Aguascalientes.
12. Of Mexico.
3. Of Altamira.
13. Of Nogales.
4. Of Ciudad Hidalgo.
14. Of Nuevo Laredo.
5. Of Ciudad Juárez.
15. Of Piedras Negras.
6. Of Colombia.
16. Of Tampico.
7. Of Guadalajara.
17. Of Tijuana.
8. Of Guanajuato.
18. Of Tuxpan.
9. Of Lázaro Cárdenas.
19. Of Veracruz.
10. Of Manzanillo.
20. Of Felipe Ángeles International Airport.
II.
Radioactive and nuclear products:
| Tariff fraction and commercial identification number | Description | Note |
|---|---|---|
| ... | ... | ... |
| ... | ... | ... |
| ... | ... | ... |
Customs:
1. Of Mexico City International Airport.
11. Of Mexicali.
2. Of Altamira.
12. Of Monterrey.
3. Of Ciudad del Carmen.
13. Of Nogales.
4. Of Ciudad Hidalgo.
14. Of Nuevo Laredo.
5. Of Ciudad Juárez.
15. Of Piedras Negras.
6. Of Ciudad Reynosa.
16. Of Subteniente López.
7. Of Colombia.
17. Of Tijuana.
8. Of Guadalajara.
18. Of Toluca.
9. Of Lázaro Cárdenas.
19. Of Veracruz.
10. Of Manzanillo.
20. Of Felipe Ángeles International Airport.
Sincerely.
Mexico City, July 14, 2023. - In substitution for the absence of the Head of the Service of
Tax Administration, based on article 4, first paragraph of the Internal Regulations of the Service
of Tax Administration, signs the General Legal Administrator, Lic. Ricardo Carrasco Varona .-
Rubric.
FIRST MODIFICATION TO ANNEX 22 OF THE GENERAL RULES OF FOREIGN TRADE
FOR 2023
Instructions for filling out the Customs Declaration
...
APPENDIX 8
IDENTIFIERS
| Code | Level | Application Assumptions | Complement 1 | Complement 2 | Complement 3 |
|---|---|---|---|---|---|
| ... | ... | ... | ... | ... | ... |
| ... | ... | ... | ... | ... | ... |
| ... | ... | ... | ... | ... | ... |
| MV - YEAR-MODEL OF THE VEHICLE. | P | Indicate the year and model of the vehicle to import and, if applicable, the estimated price that corresponds. | Vehicle model-year to 4 digits. | Number that corresponds according to the catalog of estimated prices. | Indicate the number of Registration of supplier companies of used vehicle records. |
| ... | ... | ... | ... | ... | ... |
| ... | ... | ... | ... | ... | ... |
| ... | ... | ... | ... | ... | ... |
| UM - USE OF THE GOODS. | P | Indicate the use of the goods, as well as the tax exemption. Declare the code that corresponds according to the following: | |||
| A- | Not applicable. | ||||
| B- | Not applicable. | ||||
| C- | Vehicles with load capacity greater than 4250 Kilograms, article 3, section II of the ISAN Law. | ||||
| D- | Not applicable. | ||||
| E- | Not applicable. | ||||
| H- | Humans. | ||||
| I- | Not applicable. | ||||
| J- | Toys. | ||||
| K- | Not applicable. | ||||
| L- | Not applicable. | ||||
| MT- | Means of transport and goods. | ||||
| O- | Others. | ||||
| P- | Trucks with load capacity up to 4,250 Kilograms, including panel types with maximum capacity of three passengers or trailers and semi-trailers housing type. According to article 3, section II of the ISAN Law. | ||||
| S- | Not applicable. | ||||
| T- | Not applicable. | ||||
| U- | Agronomic, utility and cargo, sports and entertainment vehicles that have not been conceived, intended and manufactured in an obvious way to circulate on general communication roads, be these Federal, State or Municipal. | ||||
| V- | Not applicable. | ||||
| IF- | Scientific investigation, in laboratory or experimentation and investigation, according to article 106, section III, subsection f) of the Law. | Do not enter data. (Empty). | Do not enter data. (Empty). | ||
| ... | ... | ... | ... | ... | ... |
| ... | ... | ... | ... | ... | ... |
| ... | ... | ... | ... | ... | ... |
Sincerely.
Mexico City, July 14, 2023. - In substitution for the absence of the Head of the Service of
Tax Administration, based on article 4, first paragraph of the Internal Regulations of the Service
of Tax Administration, signs the General Legal Administrator , Lic. Ricardo Carrasco Varona .-
Rubric.
SECOND MODIFICATION TO ANNEX 27 OF THE GENERAL RULES OF FOREIGN TRADE
FOR 2022
Tariff fractions of the TIGIE, for whose importation one is not obliged to pay VAT, in accordance with article 25, section III, in relation to article 2-A, section I of the VAT Law.
Note: The tariff fractions contained in this Annex, are merely indicative and do not create rights different from those contained in the applicable legal provisions.
Chapters 01 to 25 ...
Chapter 27 (Repealed)
Chapters 28 to 31 ...
Chapter 35 ...
Chapter 38
Diverse products of the chemical industries:
| Tariff fraction | Tariff Description | Commercial identification Number | Description | Legal Basis of the VAT Law, article | Note |
|---|---|---|---|---|---|
| ... | ... | ... | ... | ... | ... |
| ... | ... | ... | ... | ... | ... |
| 3824.99.37 | (Repealed) | ... | ... | ... | ... |
| ... | ... | ... | ... | ... | ... |
| ... | ... | ... | ... | ... | ... |
| A | ... . | ||||
| B | ... . |
Chapters 40 and 41 ...
Chapters 44 and 45 ...
Chapter 49 ...
Chapters 52 and 53 ...
Chapter 71 ...
Chapter 84. A
Nuclear reactors, boilers, machines, apparatus and mechanical artifacts; parts of these machines or apparatus:
| Note | |||||
|---|---|---|---|---|---|
| Only machines, apparatus and artifacts, for agricultural use. | |||||
| Tariff fraction | Tariff Description | Commercial identification Number | Description | Legal Basis of the VAT Law, article | Note |
| 8413.20.01 | Manual pumps, except those of subheadings 8413.11 or 8413.19. | 00 | Manual pumps, except those of subheadings 8413.11 or 8413.19. | 2-A, section I, subsection e) | |
| 8413.70.99 | The others. | 99 | The others. | 2-A, section I, subsection e) | |
| 8413.81.99 | The others. | 00 | The others. | 2-A, section I, subsection e) | |
| 8414.59.99 | The others. | 00 | The others. | 2-A, section I, subsection e) | |
| ... | ... | ... | ... | ... | ... |
| A | Only machines, apparatus and artifacts, for agricultural use. |
Chapter 85 ...
Chapters 87 to 89 ...
Chapter 94 ...
Chapters 97 and 98 ...
Sincerely.
Mexico City, July 14, 2023. - In substitution for the absence of the Head of the Service of
Tax Administration, based on article 4, first paragraph of the Internal Regulations of the Service
of Tax Administration, signs the General Legal Administrator, Lic. Ricardo Carrasco Varona .-
Rubric.
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