Regulatory Alerts2025-05-29 | DOF 5758614Added · Updated
Third Resolution of Modifications to the General Rules of Foreign Trade for 2025 and Annexes 1, 2, 4, 10, 22 and 29
The Tax Administration Service amends the General Rules of Foreign Trade for 2025 to introduce suspension grounds for tax deposit regimes, update diplomatic vehicle import procedures, and regulate temporary exports of handicrafts with specific quantity limits. It modifies rules regarding the rectification and cancellation of electronic credit letters, mandates monthly reporting by authorized credit institutions on customs accounts, and adjusts timelines and requirements for the Authorized Economic Operator certification scheme. The resolution also updates various annexes and establishes staggered effective dates for these changes.
If the document is presented incomplete on the right margin, it is because it contains tables that exceed the default width. If this is the case, click here to view it correctly.
DOF: 29/05/2025
THIRD RESOLUTION OF MODIFICATIONS TO THE GENERAL RULES OF FOREIGN TRADE FOR 2025 AND ANNEXES 1, 2, 4, 10, 22 AND 29
At the margin, a seal with the National Coat of Arms, which reads: United Mexican States.- Finance.- Ministry of Finance and Public Credit.-
Tax Administration Service.
THIRD RESOLUTION OF MODIFICATIONS TO THE GENERAL RULES OF FOREIGN TRADE
FOR 2025 AND ANNEXES 1, 2, 4, 10, 22 AND
29
The Tax Administration Service, based on articles 1, 2, fraction VII and 144 of the Customs Law; 33, first paragraph, fraction I, subsection g) of the Federal Tax Code; 16 and 31 of the Organic Law of the Federal Public Administration; 14, fraction III of the Law of the Tax Administration Service, and 8 of the Internal Regulations of the Tax Administration Service,
resolves:
FIRST. Rules 3.3.2., first and third paragraphs; 4.5.7.; 7.1.4., second paragraph, subsections B, fraction I and G, second paragraph; 7.1.6., second and sixth paragraphs; 7.1.10., third paragraph; 7.1.11., first paragraph; 7.2.3., ninth paragraph; 7.2.4., subsection C, first paragraph; 7.4.1., fraction II are reformed; rules 1.3.3., fraction XLVIII; 1.6.26., fifth paragraph, with the current fifth and sixth paragraphs becoming sixth and seventh, respectively; 4.4.7.; 4.5.33.; 4.5.34.; are added; and rules 7.1.6., first paragraph, fraction V and fourth paragraph; 7.2.1., third paragraph, fraction I and fourth paragraph, fraction IV of the GRFT for 2025 are repealed, to read as follows:
"Suspension grounds in the registers
1.3.3.
...
I. to XLVII.
...
XLVIII.
Destine merchandise to the tax deposit customs regime and this does not arrive at the general deposit warehouse within the period established in rule 4.5.7., third paragraph, unless there is a case of force majeure or fortuitous event duly accredited.
...
...
...
...
Law 2, 36-A, 37-A, 59, 59-A, 86-A, 119, 119-A, 144, 158, 176, 177, 179, 182, LFPIORPI 17, CPF 193, LIGIE 1,
Chapters 50 to 64 and 74, CFF 10, 17-K, 27, 29, 42, 69, 69-B, 134, Used Vehicles Decree 9, IMMEX Decree
7, 24, 27, Regulation 39, 84, 87, 177, CFF Regulation 29, GRFT 1.1.4., 1.2.1., 1.2.2., 1.3.2., 1.3.4., 1.3.7.,
2.4.4., 3.1.20., 3.1.25., 4.5.7., 4.5.9., 7.1.2., 7.1.3., 7.2.1., 7.4.1., 7.4.3., Annexes 1, 2, 10 and 30, RMF Annex 11
Guarantees of fiscal interest equivalent to deposits in customs guarantee account
1.6.26.
...
...
...
...
Likewise, authorized credit institutions or brokerage houses must monthly present the
information indicated in procedure form 145/LA
" Monthly notice on customs accounts and customs guarantee accounts " , contained in
Annex 2.
...
...
Law 86, 87, 154
Diplomatic Exemptions
3.3.2.
For the purposes of article 62, fraction I of the Law, the SAT, in accordance with the " Agreement establishing general provisions for the import of vehicles in exemption " , published in the DOF on August 29, 2007, will authorize, upon request from the SRE, the import of vehicles in exemption, as well as the other procedures related to said Agreement, provided that procedure form 22/LA
" Requests related to the " Agreement establishing general provisions for the import of vehicles in exemption " , published in the DOF on August 29, 2007 " , contained in Annex 2 is met.
...
If, as a result of the review of the documentation presented, the authority requires more information or that some requirement or condition established in the corresponding procedure form be remedied, the SAT will require the SRE to, within a period of ten days counted from the notification of the requirement, comply with what is requested.
If compliance is not given in time and form, the request will be considered not presented, and a new request may be presented.
...
Law 62, 106, Agreement establishing general provisions for the import of
vehicles in exemption 1, 2, 3, 4, 6, 12, 13, 16, 20, 21, 23, 24, Annex 1, GRFT 1.2.2., 4.2.20., Annex 2
Temporary export of handicrafts
4.4.7.
For the purposes of articles 113, 115 and 116, first paragraph, fraction III, second and fourth of the Law, artisans, natural persons referred to in article 3, first paragraph, fraction III of the Federal Law for the Promotion of Microindustry and Handicraft Activity, who manufacture the handicrafts referred to in article 3, first paragraph, fraction II of the aforementioned Law and carry them with them upon leaving the national territory, may carry out the temporary export of the same to be destined for exhibitions, conventions, international congresses or cultural or sporting events, in accordance with the following:
I.
The artisans must present at the exit customs:
a)
The handicrafts to be temporarily exported.
b)
The B18 format " Notice of temporary export of handicrafts " , contained in Annex 1, the
which must contain the information and documentation required by it.
c)
Office issued by the National Fund for the Promotion of Handicrafts, in which
it is established that the goods to be temporarily exported are handicrafts, in accordance with
article 3, first paragraph, fraction II of the Federal Law for the Promotion of Microindustry
and Handicraft Activity, as well as the description and quantity of the handicrafts.
d)
The documentation accrediting their participation as an exhibitor in the exhibition, convention,
international cultural or sporting congress.
It will not be necessary to present the CFDI, nor the document that backs the origin of the merchandise at
the time of temporary export.
II.
The customs will verify that the presented handicrafts correspond to those declared in the format to
which the previous fraction refers, for which it may use non-intrusive methods and will seal the referred
format.
III.
The goods may remain abroad for the period indicated in the B18 format " Notice of
temporary export of handicrafts " , contained in Annex 1, which may not exceed one
year, in accordance with article 116, fraction III of the Law.
IV.
The return of the goods may be made through a customs different from the exit one, for which the
artisans will present at the return customs the B18 format " Notice of temporary export of
handicrafts " , contained in Annex 1, sealed by the exit customs, for the return customs to
verify the returning merchandise.
The
artisans may carry out the temporary export of handicrafts under the terms of this rule up to
three times in the same fiscal year, provided that they do not exceed the following quantities in each of
the occasions:
Handicrafts
Maximum Quantity
Carved and lacquered wood.
150 pieces.
Glazed clay.
200 pieces.
Textile garments.
300 pieces.
Jewelry.
200 pieces.
Law 113, 115, 116, Federal Law for the Promotion of Microindustry and Handicraft Activity 3, Annex 1
Rectification and cancellation of credit letter
4.5.7.
For the purposes of article 119 of the Law, the rectification of the data contained in model M1.8.
" Electronic Credit Letter " , contained in Annex 1, by the issuing general deposit warehouse, the number
of times necessary, provided it is done before the activation of the automated selection mechanism referred to in article 43 of the Law, with the exception of the
fields corresponding to the folio of the
" Electronic Credit Letter " , the customs key or customs section of dispatch and the patent of the customs broker or the authorization number of the customs agency, importer or exporter that will promote the dispatch.
Once the automated selection mechanism is activated, the rectification of the introduction petition to tax deposit will proceed through a customs broker, customs agency, customs representative or accredited legal representative and automatically in the credit letter system, the model
M1.8. " Electronic Credit Letter " , contained in Annex 1, issued by the general deposit warehouse, will be rectified, in the cases where
the rectification of the petition data proceeds.
The merchandise must arrive at the general deposit warehouse, within twenty natural days following the day of
the issuance of model M1.8. " Electronic Credit Letter " , contained in Annex 1. The only case in which
the non-arrival of the merchandise at said warehouse can be accredited, will be by fortuitous event or force majeure.
The merchandise that does not arrive at the general deposit warehouse within the stated period, is illegally in
the country because the arrival period has concluded, so the payment of the contributions and of the
compensatory quotas corresponding must be made, as well as, if applicable, comply with the non-tariff regulations and restrictions,
under rule 2.5.1; this regardless of the other infractions and sanctions that correspond. Once the corresponding payment is made, the general deposit warehouse may request
through a free written document before the official office of the AGACE, the issuance of new credit letters.
In cases where the general deposit warehouse receives merchandise that coincides in quantity with that declared
in the documents referred to in articles 36 and 36-A of the Law, but there is a discrepancy with that declared in
the petition, due to the erroneous recording of the unit of measure quantity of the TIGIE, the rectification of the introduction petition to tax deposit will proceed through a customs broker, customs agency, customs representative or accredited legal representative, must declare in the rectification petition the key of the identifier corresponding according to appendix 8, contained in Annex 22, provided that the
contributions determined in the original petition are not modified. In these cases, the general deposit warehouse will send
the corresponding arrival report indicating the detected differences.
The cancellation of model M1.8. " Electronic Credit Letter " , contained in Annex 1, will proceed until before it is
validated with a petition. For such purposes, the general deposit warehouse that has issued the " Credit
Letter " , must electronically transmit to the SAAI, the information of the folio and the electronic acknowledgment of the
" Electronic Credit Letter " , which is intended to be cancelled and the cancellation notice. The SAAI will provide a new
electronic acknowledgment for each notice made.
Law 36, 36-A, 43, 53, 119, 119-A, Regulation 177, 181, GRFT 1.2.1., 2.5.1.,
Annexes 1 and 22
Notices that the general deposit warehouse must present
4.5.33.
For the purposes of article 119, seventh paragraph of the Law,
the general deposit warehouse that has issued the
model M1.8. " Electronic Credit Letter " , contained in Annex 1, must present the following notices:
I.
Notice of arrival of goods, through electronic transmission to the SAAI, when the goods
have arrived as declared in the
petition and in model M1.8. " Electronic Credit
Letter " , contained in Annex 1, within twenty-four hours following the arrival of the
goods. Once the notice is presented, the SAAI will provide an electronic acknowledgment.
II.
Notice of surpluses or shortages, through electronic transmission to the SAAI, for which it must
provide the information related to the folio number, electronic acknowledgment, as well as the quantities and
tariff fractions of the missing or surplus goods, within twenty-four hours
following the arrival of the goods. Once the notice is presented, the SAAI will provide an electronic
acknowledgment.
III.
Notice of non-arrival of goods, under procedure form 144/LA, contained in Annex 2,
when the goods due to fortuitous event or force majeure do not arrive within the period established in the
article 119, seventh paragraph of the Law. In case that the present notice is not presented within the period
stated or is considered not presented, the issuing warehouse will not be able to continue issuing the model
M1.8. " Electronic Credit Letter " , contained in Annex 1, until such time as the
contributions and, if applicable, the compensatory quotas corresponding are paid.
Law 119 and 119-A, GRFT 4.5.7., Annexes 1 and 2
Change of regime or transfers of merchandise destined to the tax deposit regime
4.5.34.
For the purposes of articles 93, last paragraph and 120 of the Law, the change of customs regime or
the transfer of the merchandise that has been destined to the tax deposit customs regime will not proceed, until the
merchandise has arrived at the general deposit warehouse, within twenty natural days following the day of the
issuance of model M1.8. " Electronic Credit Letter " , contained in Annex 1.
The merchandise covered by the petition and in model M1.8. " Electronic Credit Letter " , contained in the
Annex 1, that has not arrived within the stated period, is illegally in the country because the arrival period has concluded, so the payment of the contributions and of the compensatory quotas corresponding must be made, as well as, if applicable, comply with the non-tariff regulations and restrictions, this regardless of
the other infractions and sanctions that correspond.
Law 93,119, Regulation 177, 178, Annex 2
Specific requirements for obtaining the Registration in the Enterprise Certification Scheme,
Commercializer and Importer or Authorized Economic Operator modality
7.1.4.
...
...
A.
...
B.
...
I.
Have the Registration in the Enterprise Certification Scheme in the IVA and
IEPS Modality in any of its items and that the same is not subject to a procedure
of suspension or cancellation, likewise having been designated as controlling societies
to integrate the manufacturing or maquila operations of two or more
controlled societies, with respect to which the controlling society participates directly or
indirectly in their administration, control or capital, when any of the controlled has
such direct or indirect participation on the other controlled and the controlling, or well,
when a third company, whether resident in national territory or abroad,
directly or indirectly participates in the administration, control or in the social capital, both of
the controlling society as well as the controlled societies, as well as the authorization
valid of the IMMEX Program granted by the SE.
II. and III.
...
...
C. to F.
...
G.
...
I. to IV.
...
Companies with registration in the Logistics Outsourcing item, interested in obtaining the SECIIT item,
must comply with the requirements established in the second paragraph, subsection D, of the present
rule, with the exception of what is stated in fraction IV; and have carried out at least 50% of the value of
their foreign trade operations within the last twelve months, counted from the date
of presentation of their application, with companies that have valid registration in the SECIIT item.
...
...
...
...
...
...
...
...
...
Law 100-A, LFD 40, CFF 16-C, 27, GRFT 1.2.1., 1.2.2., 2.4.5., 7.1.1., 7.1.6., 7.1.7., 7.1.9., 7.1.10., 7.2.1., 7.2.5.,
Annexes 1, 2 and 24, RMF Annex 19
Deadlines for the issuance of Resolutions of the Registration in the Enterprise Certification Scheme and
validity of the Registration
7.1.6.
...
I. to IV.
...
V.
Repealed.
For the purposes of rules 7.1.4., item Importer and/or Exporter and the items established in the second paragraph,
subsections B, C, D, E, F, G and 7.1.5., the corresponding resolution will be issued in a period not greater than one hundred twenty
days, provided that all requirements have been met. In the case that the customs authority detects the
lack of any requirement, it will require the applicant for information and/or missing documentation only once,
with the exception of the cases stated in fractions I to IV of the preceding paragraph, in which a
negative decision will be issued directly without any requirement being made.
...
Repealed.
...
In cases where the authority issues a requirement, the periods of sixty and one hundred twenty days will be calculated
from when the established requirements are fully met, as the case may be. After the
period of sixty days, for the purposes of rules 7.1.2., 7.1.3. and 7.1.4., second paragraph, subsection A, without a resolution having been made, it will be understood that the resolution is not favorable and after the period of one hundred twenty days, for the purposes of rules 7.1.4., Importer and/or Exporter item and the items established in the second paragraph,
subsections B, C, D, E, F, G and 7.1.5., it will be understood that it is favorable. The period to issue the resolution corresponding, will be calculated from the day following the last acknowledgment through which information
and documentation have been presented.
...
...
...
Law 9-A, 9-B, CFF 38, 134, GRFT 1.2.2., 7.1.2., 7.1.3., 7.1.4., 7.1.5., 7.1.7., 7.1.8., 7.1.10., 7.2.1., 7.2.3., Annex 2
Request for compliance opinion of the SECIIT
7.1.10.
...
...
Regarding the renewal in the Registration in the Enterprise Certification Scheme, Authorized Economic Operator modality,
SECIIT item, said opinion must have been issued by the Civil Associations,
Chambers or Confederations authorized, within two months prior to the date on which the
renewal notice is presented, in accordance with procedure form 61/LA " Request for inscription in the Registration in
the Enterprise Certification Scheme and notice for its renewal " , contained in Annex 2, without prejudice to the
period established for renewal stated in rule 7.2.3.
...
GRFT 1.2.2., 7.1.4., 7.1.9, 7.2.1., 7.2.3., Annex 2
Extension of deadlines to comply with requirements
7.1.11.
For the purposes of rules 7.1.2., second paragraph, subsection A, sixth paragraph; 7.1.6., first and third paragraphs;
7.1.9, second paragraph; 7.2.2., second paragraph; 7.2.3., eighth paragraph; 7.2.4., third paragraph; 7.2.5., second
paragraph, 7.4.1., fraction II; 7.4.10., fourth paragraph; 7.4.11., second paragraph; 7.5.1., second paragraph; 7.5.2., fraction
III; 7.5.3., second paragraph, and 7.5.4., third paragraph, when the competent authority formulates a requirement to the
applicant company to provide information, documentation or to accredit the compliance of
any obligation, it may, on one occasion only, give notice of the extension of the deadline to comply with the
requirement for up to ten additional days to the period stated for such effect, in accordance with
procedure form 140/LA " Notice of extension of deadlines to comply with requirements of certified
companies " , contained in Annex 2.
...
GRFT 1.2.2., 7.1.2., 7.1.6., 7.1.9., 7.2.2., 7.2.3., 7.2.4., 7.4.1., 7.4.10., 7.4.11., 7.5.1., 7.5.2., 7.5.3., 7.5.4., Annexes 1
and 2
Obligations in the Registration in the Enterprise Certification Scheme
7.2.1.
...
...
...
I.
Repealed.
II. to X.
...
...
I. to III.
...
IV.
Repealed.
V. to VII.
...
...
Law 100-A, IVA Law 28-A, IEPS Law 15-A, LFD 4, 40, CFF 4, 27, 32-D, GRFT 1.2.1., 1.2.2., 7.1.2., 7.1.3.,
7.1.4., 7.1.5., 7.2.4., 7.2.5., 7.3.1., Annexes 1, 2, 22 and 30, RMF Annex 19
Renewals for the Registration in the Enterprise Certification Scheme
7.2.3.
...
...
...
...
...
...
...
...
Likewise, regarding companies that do not remedy or disprove the inconsistencies, the AGACE will proceed to the
start of the cancellation procedure of the Registration in the Enterprise Certification Scheme that is
valid, in accordance with rules 7.2.4. or 7.2.5.
Law 100-A, IVA Law 28-A, IEPS Law 15-A, LFD 40, GRFT 1.2.1., 7.1.1., 7.1.2., 7.1.3., 7.1.4., 7.1.5., 7.1.6.,
7.2.2., 7.2.4., 7.2.5., Annexes 1 and 30, RMF Annex 19
Grounds for cancellation and suspension of the Registration in the Enterprise Certification Scheme in the
IVA and IEPS modalities and Certified Commercial Partner
7.2.4.
...
A. and B.
...
C.
For taxpayers authorized in accordance with rule 7.1.5., the AGACE will proceed to the start
of the cancellation procedure in the following cases:
I. to VII.
...
...
...
...
...
...
...
Law 9-A, 9-B, 59, 160, 164, 165, CFF 134, IMMEX Decree Annex II, Regulation 225, GRFT 1.2.1., 1.2.2., 7.1.2.,
7.1.3., 7.1.5., 7.1.6., 7.2.1., 7.2.3., 7.2.5., Annex 1
Fiscal interest guarantee of IVA and/or IEPS, through bond or letter of credit
7.4.1.
...
I.
...
II.
The AGACE to determine if it will accept the guarantee offered by the taxpayer referred to in the
previous fraction, will have a period of forty days counted from the day following that on
which the taxpayer presents through the Digital Window the acceptance request. If the
authority detects the lack of any requirement, it will require the taxpayer only once for the
missing information or documentation, for which, the taxpayer will have a period of fifteen
days to attend to the requirement, otherwise, it will be understood that the
promotion was withdrawn. The period of forty days will be calculated from when the requirements mentioned in rule 7.4.2. are fully met.
IVA Law 28-A, IEPS Law 15-A, CFF 141, 142, GRFT 7.1.2., 7.1.3., 7.4.2.,
Annex 1 "
SECOND.
The modifications of the following Annexes are made known:
I.
Second Modification to Annex 1 of the GRFT for 2025.
II.
Second Modification to Annex 2 of the GRFT for 2025.
III.
First Modification to Annex 4 of the GRFT for 2025.
IV.
First Modification to Annex 10 of the GRFT for 2025.
V.
Third Modification to Annex 22 of the GRFT for 2025.
VI.
First Modification to Annex 29 of the GRFT for 2025.
Transitory
First.
This resolution will enter into force from the day following its publication
in the DOF.
Second.
The additions to rule 1.6.26., fifth paragraph and to procedure form 145/LA, contained in Annex 2, will enter into force
on July 1, 2025. For such purposes, authorized credit institutions or brokerage houses to operate accounts
customs or customs guarantee accounts must present the notice established in procedure form 145/LA,
contained in Annex 2, starting from August 1, 2025, with the information corresponding to the month of July 2025.
Third.
The notice established in procedure form 144/LA, contained in Annex 2, will be presented through a free written document before the
ACAJACE, in the official office of the AGACE, under rule 1.2.2., last paragraph and through electronic
transmission to the SAAI, in accordance with rule 4.5.7., fifth paragraph of the GRFT for 2025, published in the DOF on
December 30, 2024. Starting the day after the notice that the aforementioned notice is available for submission on the Digital Window website is made known, it must be presented through said Window.
Paragraph 24 of Complement 1, of Key A3, of Appendix 8 of Annex 22, will enter into force starting the day after the notice that the content of the procedure form 144/LA of Annex 2 is available for submission on the Digital Window website is made known.
Sincerely.
Mexico City, May 13, 2025.- In substitution for the absence of the Head of the Tax Administration Service, based on Article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona, signs. - Rubric.
SECOND MODIFICATION TO ANNEX 1 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025
Foreign trade formats and models
...
Content
I.
...
II.
...
Indicative References
Format Name
Authority before which it is presented
Presentation Medium
A. Authorizations
...
...
...
...
...
B. Notices
Notice Name
B1. to B17.
...
...
B18.
Notice of temporary export of handicrafts.
Corresponding Customs Office
Printed Notice
C. to F.
...
...
...
...
...
III.
Auxiliary models used by foreign trade users.
Indicative References
Model Name
Authority before which it is presented
Presentation Medium
M1.1. to M1.7.
...
...
M1.8.
Electronic credit letter.
Corresponding Customs Office
SAAI
M1.9. to M1.11.
...
...
...
B18
Notice of temporary export of handicrafts
Date of
|||||___|
Export:
day
month
year
Customs:
Folio No.
TO BE COMPLETED BY THE INTERESTED PARTY
- Artisan data:
Full name:
(Surname paternal/maternal/first name(s))
Address:
R.F.C. or CURP
- Traffic:
a) Air ( )
b) Land ( )
c) Maritime ( )
d) Railway ( )
a) Airline and flight number:
b) Passenger road transport line and number identifying the trip:
c) Maritime line and number identifying the trip:
d) Railway line and train number:
- Description of handicrafts:
Description of the
crafts
Brand
Model
Unit value
Quantity
Made in
Observations and/or accessories of the crafts:
-
Address(es) where the crafts will be exhibited:
-
Duration of stay of the crafts abroad:
-
If applicable, dates on which the facility established in rule 4.4.7. of the RGCE was applied in the current fiscal year:
Export date:
Return date:
Export date:
Return date:
Export date:
Return date:
- I declare under oath that:
a)
The data recorded in this notice are true.
b)
I have not exported handicrafts in accordance with rule 4.4.7. of the RGCE more than three times in the current fiscal year.
Artisan's Signature
EXCLUSIVE FOR OFFICIAL USE
Authorization of the exit customs office:
Customs:
Name and Badge No. of the employee:
Signature
Stamp
Reviewed by
Customs
TO BE COMPLETED BY THE INTERESTED PARTY
- Return data:
Date: _______________________________
day
month
year
Observations:
-
If applicable, justification for which the crafts remained abroad for a period longer than that indicated in paragraph 5:
-
I declare under oath that the data recorded in paragraphs 8 and 9 of this notice are true.
Artisan's Signature
EXCLUSIVE FOR OFFICIAL USE
Authorization of the entry customs office:
Customs:
Name and Badge No. of the employee:
Signature
Stamp
Reviewed by
Customs
Instructions
I.
If you are an artisan and travel abroad as an exhibitor in an exhibition, convention, congress, or international sports or cultural event, you may bring handicrafts with you.
II.
If you comply with what is stated in the previous fraction, you must fill out the Notice of temporary export of handicrafts.
III.
For the export of the handicrafts, you must record the following data:
a)
Export date: record the date of departure abroad.
b)
Artisan data: record the personal data requested of you.
c)
Traffic: mark with an "X" the type of traffic you will use: air, land, sea, or rail. If by air, indicate the airline and flight number you are traveling on. If by land, indicate the passenger road transport line and number identifying the trip you are traveling on. If by sea, indicate the maritime line you are traveling on and the number identifying the trip. If by rail, indicate the railway line you are traveling on and the train number.
d)
Description of the handicrafts: indicate the name and description of the handicrafts.
Brand: record the commercial brand of the merchandise.
Model: record the model to which the merchandise belongs.
Unit value: record the unit value of the merchandise.
Quantity: record the number of handicrafts you are bringing with you.
Made in: record the Federal Entity where the handicrafts were made.
Observations and/or accessories of the crafts: record any other data that helps identify the handicrafts.
e)
Address(es) where the crafts will be exhibited: record the complete address or addresses where the crafts will be exhibited.
f)
Duration of stay of the crafts abroad: record the period your crafts will remain abroad.
g)
Dates on which the facility was applied in the current fiscal year: record the dates on which you carried out the export and return of the crafts, if you had applied the facility in the same fiscal year.
h)
Signature: sign this notice, declaring under oath that the data recorded in this notice are true and that you have not exported handicrafts more than three times in the current fiscal year.
IV.
Once filled out, you must proceed to the module of the exit customs office corresponding to the traffic by which you will leave the national territory, so that it is stamped and signed by the customs authority.
V.
For the return of the handicrafts, record the following data:
a)
Return date: record the date of return to national territory.
Observations: record if the merchandise is returned in its entirety and, if applicable, which and how many are not returned.
b)
Justification for which the crafts remained abroad for a period longer than that indicated in paragraph 5:
indicate the reason why the crafts you exported remained longer abroad than declared in this format, attaching the documentation with which you accredit this statement.
c)
Signature: sign this notice declaring under oath that the data recorded in paragraphs 8 and 9 of this notice are true.
VI.
The data found in the EXCLUSIVE FOR OFFICIAL USE sections will be filled out by Customs personnel.
a)
Customs: in this field, the name and key of the corresponding customs office will be recorded.
b)
Name, Badge No., and signature: in this field, the full name, badge number, and signature of the employee who authorizes this notice for export and return will be recorded.
c)
Stamp: the customs authority will stamp this notice.
VII.
The folio number will be recorded by the customs authority that authorizes the notice.
If you wish to report any irregularity in the behavior of the customs authority, you can do so through the following link:
https://anam.gob.mx/recepcion-de-quejas-y-denuncias/
...
M1.8.
Electronic credit letter
Date of Issue
Folio
Value Dollars
Day
Month
Year
Cust. Customs clearance section key
Name of the customs clearance section
In accordance with Article 119 of the Law, this credit letter is issued regarding the merchandise indicated below:
SEC.
Tariff fraction
Cust. UMT
Quantity of UMT
That will be cleared into the fiscal deposit regime by the customs agent, customs agency, or customs representative:
PAT. No. or authorization
R.F.C. of the customs agent, customs agency, or
customs representative
CURP of the customs agent or customs
representative
Name:
And sent to the general deposit warehouse:
Cust. Customs of
jurisdiction
Name of the customs of jurisdiction
Cust. of authorized unit
Scheduled date of
arrival at the general
deposit warehouse
Trade name or corporate name:
Address of the authorized unit (warehouse):
Importer/Exporter:
R.F.C.
CURP
Name, trade name, or corporate name:
Fiscal address:
Electronic validation receipt
Instructions
Field No.
Content
Folio.
Consecutive folio of the credit letter, which is formed as follows:
Four digits for the key granted by ANAM to the general deposit warehouse, in accordance with
established in art. 119 of the Law.
Two digits for the key granted by the customs authority to the units authorized to the
general deposit warehouses.
Five digits for the consecutive folio of the credit letter, assigned by the general deposit
warehouse, the first digit of the five must be the last digit of the year in which the letter is issued.
This consecutive number is unique per customs of jurisdiction to which the authorized unit belongs
that will receive the merchandise under the fiscal deposit regime.
Note:
The use of the credit letter will be exclusively for one petition.
Date of issue.
Date on which the credit letter is issued in DD/MM/YYYY format.
Value dollars.
The equivalent in United States dollars of the total value of the merchandise, which cover
the CFDI or equivalent documents in national or foreign currency, recorded in the petition to be
destined to the fiscal deposit regime, in accordance with the foreign currency factor in effect at the time of
issuing the credit letter.
Cust. customs clearance section key.
Key of the customs clearance section in which the clearance of the merchandise destined for fiscal deposit will be carried out, in accordance with Appendix 1 of Annex 22.
Name of the customs clearance section.
Name of the customs clearance section in which the clearance of the merchandise destined for fiscal deposit will be carried out, in accordance with Appendix 1 of Annex 22.
Merchandise
SEC.
Sequence number of the tariff fraction declared.
Tariff fraction.
Tariff fraction in which the merchandise is classified in accordance with the TIGIE.
Cust. UMT.
Key corresponding to the unit of measurement applicable to the TIGIE, in accordance with Appendix 7 of Annex
Quantity of UMT.
Quantity of the merchandise in accordance with the units of measurement of the TIGIE.
Customs agent or customs agency, customs representative
Pat. No. or authorization.
4 digits, of the number of the patent or Authorization granted by ANAM to the customs agent, customs agency
or customs representative who will promote the entry of the merchandise into fiscal deposit.
Key in the RFC of the customs agent or
customs agency, customs representative.
Key in the RFC of the customs agent, customs agency, or customs representative who carries out the procedure.
CURP of the customs agent, customs representative.
CURP of the customs agent or customs representative who carries out the procedure.
Name.
Full name of the customs agent, customs agency, or customs representative who carries out the procedure.
General deposit warehouse
Cust. customs of jurisdiction.
Key of the customs in accordance with Appendix 1 of Annex 22, in whose territorial jurisdiction the authorized unit (warehouse) is located, of the general deposit warehouse that issues the credit letter.
Name of the customs of jurisdiction.
Name of the customs in accordance with Appendix 1 of Annex 22, in whose territorial jurisdiction the authorized unit (warehouse) is located, of the general deposit warehouse that issues the credit letter.
Cust. of authorized unit.
Key assigned by SAT to general deposit warehouses to operate the fiscal deposit regime.
Scheduled date of arrival at the general
deposit warehouse.
Scheduled date of arrival at the general deposit warehouse.
Trade name or corporate name.
Trade name or corporate name of the general deposit warehouse.
Address of the authorized unit (warehouse).
Address of the warehouse or premises where the merchandise will remain in fiscal deposit.
Importer/Exporter
Name, trade name, or corporate name.
Name, trade name, or corporate name of the importer/exporter as manifested for RFC purposes.
RFC.
Key in the RFC of the importer/exporter, who carries out the foreign trade operation, in the case
of foreigners, the key " EXTR920901TS4 " will be recorded.
CURP.
CURP of the importer/exporter who carries out the procedure, the declaration of the CURP is optional, if the
importer/exporter is an individual and has this information.
Fiscal address.
Fiscal address of the importer/exporter as manifested for RFC purposes, the address of the warehouse will be recorded
in which the merchandise will remain in fiscal deposit, when the individuals or legal entities that promote this regime and are residents abroad.
Electronic validation receipt.
Composed of eight characters with which it is proven that the customs authority has received
electronically the information transmitted to process the credit letter, this receipt must be printed on the
authorized credit letter.
Notes:
The paper dimensions on which the format will be printed will be 28 cm long by 21.5 cm wide (letter size).
When in a specific field the defined space is insufficient, it may be expanded by adding as many lines as
required, printing the format on the number of sheets necessary.
When there is more than one tariff fraction covering the credit letter, one must be declared for each sequence.
...
Sincerely.
Mexico City, May 13, 2025.- In substitution for the absence of the Head of the Tax Administration Service, based on Article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona, signs. - Rubric.
SECOND MODIFICATION TO ANNEX 2 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025
Foreign trade procedures
...
Content
I.
...
II.
...
1/LA to 21/LA
...
22/LA
Requests related to the "Agreement establishing general provisions for the import of vehicles in franchise", published in the DOF on August 29, 2007.
23/LA to 59/LA
...
60/LA
Request for registration in the Registry of Merchandise Clearance of Companies, and notices of renewal or modification thereof.
61/LA
Request for registration in the Registry of the Company Certification Scheme and notice for its renewal.
62/LA
Notices related to the Registration in the Company Certification Scheme.
63/LA
Request for acceptance, renewal, expansion, increase, or cancellation of the guarantee in matters of VAT and IEPS.
64/LA to 139/LA
...
140/LA
Notice of extension of deadlines to comply with requirements of certified companies.
141/LA to 143/
LA
...
144/LA
Notice of non-arrival of merchandise.
145/LA
Monthly notice on customs accounts and guarantee customs accounts.
I.
...
II.
Procedures.
...
...
22/LA Requests related to the "Agreement establishing general provisions for the import of vehicles in franchise", published in the DOF on August 29, 2007.
Procedure
Service
Description of the Procedure or Service
Amount
Submits the request to obtain:
I.
Authorization for the import of a vehicle in diplomatic franchise without the
payment of foreign trade taxes.
II.
Authorization for the transfer of a vehicle imported in diplomatic franchise.
III.
Authorization for the alienation of a vehicle imported in diplomatic
franchise.
IV.
Authorization for the import of a vehicle acquired in national territory from
a company authorized by SAT to alienate vehicles that are assembled in
national territory for export with parts subject to the fiscal deposit regime.
V.
Authorization for the transfer of a vehicle acquired in national territory, of
which the refund of VAT had been authorized by the General Administration of
Large Taxpayers of SAT.
VI.
Authorization for the alienation of a vehicle acquired in national territory, of
which the refund of VAT had been authorized by the General Administration of
Large Taxpayers of SAT.
VII.
Authorization for the cancellation of the diplomatic franchise of a vehicle.
VIII.
Authorization for the definitive import of a vehicle in franchise, by
members of the Mexican Foreign Service, without the payment of foreign trade
taxes.
IX.
Authorization to acquire a vehicle assembled by a company authorized by
SAT to alienate vehicles that are assembled in national territory for
export, by members of the Mexican Foreign Service.
X.
Authorization for the alienation of a vehicle imported in diplomatic
franchise, by members of the Mexican Foreign Service.
Free
Payment of rights Cost: $
Who can request the Procedure or Service?
When is it presented?
The SRE.
I.
For the import of a vehicle, in diplomatic franchise or for the
definitive import of a vehicle in franchise, one hundred eighty days
prior to the expiration of the temporary import permit of the
vehicle.
II.
Prior to the transfer of a vehicle imported in diplomatic franchise,
to the transfer or alienation of the vehicle acquired in national territory
from which the VAT refund was authorized or to the acquisition of the
assembled vehicle in national territory.
III.
When you wish to carry out the alienation of a vehicle imported in
diplomatic franchise or obtain the cancellation of the diplomatic
franchise.
IV.
Prior to the alienation of the vehicle imported in diplomatic
franchise by members of the Mexican Foreign Service.
Where can I present it?
Before the parts office of the ACNCE, located at Avenida Hidalgo No. 77, Guerrero neighborhood,
Cuauhtémoc Borough, postal code 06300, Mexico City from Monday to Friday in a schedule
of 8:30 to 14:30 hours.
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the Procedure or Service?
Submit the corresponding request to the ACNCE, in accordance with the "Agreement establishing general provisions for
the import of vehicles in franchise", published in the DOF on August 29, 2007.
What requirements must I meet?
I.
Request for authorization for the import of a vehicle in diplomatic franchise without the payment of foreign trade taxes:
a)
Free writing in which the following is manifested:
The commercial value of the vehicle, which can be proven with the equivalent document or with the Kelley Blue Book.
Commercial description of the vehicle.
b)
Format called "Diplomatic Vehicle Franchise", duly filled out through the SRE, contained in Annex 1 of the "Agreement
by which general provisions are established for the import of vehicles in franchise", published in the DOF on August 29,
c)
Document in the name of the interested party, with which ownership or legal possession of the vehicle is accredited.
d)
Temporary vehicle import permit, valid at the time of requesting the authorization.
e)
Identity card issued by the SRE.
f)
Third-party liability insurance policy, valid at the time of requesting the authorization.
II.
Request for authorization for the transfer of a vehicle imported in diplomatic franchise:
a)
In addition to complying with the requirements stated in fraction I, subsections b), c) and e) of this section, you must present the following:
Free writing requesting the transfer of the vehicle in national territory.
If applicable, letters of authorization for previous transfers.
In relation to the requirement of fraction I, subsection c) previously specified, in case of previous transfers, the
document with which ownership or legal possession of the vehicle is duly endorsed must be presented.
III.
Request for authorization for the alienation of a vehicle imported in diplomatic franchise:
a)
You must comply with the requirements stated in fraction I, subsections b) and e), as well as in fraction II, subsection a), paragraphs 1 and 2 of this
section.
b)
Document in the name of the interested party, with which ownership of the vehicle is accredited.
IV.
Request for authorization for the import of a vehicle acquired in national territory from a company authorized by SAT to alienate
vehicles that are assembled in national territory for export with parts subject to the fiscal deposit regime:
a)
In addition to complying with the requirements stated in fraction I, subsections a), paragraph 2, c) and e) of this section, you must present the
following:
Request to import in the corresponding franchise, a vehicle that is acquired in national territory from a company authorized
by SAT to alienate vehicles that are assembled in national territory for export with parts subject to the fiscal deposit
regime in which the customs office by which the definitive virtual import will be carried out is indicated.
Copy of the export petition.
V.
Request for authorization for the transfer of a vehicle acquired in national territory, of which the refund of VAT had been authorized by the
General Administration of Large Taxpayers of SAT:
a)
In addition to complying with the requirement stated in fraction I, subsections a), paragraph 2 and e), as well as to fraction II, subsection a), paragraph 2 of the
present section, you must present the following:
...
Request for the transfer of commercialization vehicles within national territory, indicating the name of the holder and the acquirer, the vehicle identification data (brand, type, model, VIN, among others) and the applicable legal basis of the "Agreement establishing general provisions for the import of vehicles in franchise", published in the DOF on August 29, 2007.
Office of authorization for VAT refund, issued by the General Administration of Large Taxpayers of the SAT, observing the CFDI data and vehicle identification data.
CFDI, recorded in the office of authorization for VAT refund.
VI.
Request for authorization for the alienation of a vehicle acquired in national territory, from which the refund of VAT had been authorized by the General Administration of Large Taxpayers of the SAT:
a)
In addition to complying with the requirements indicated in fraction I, subsections a), numeral 2, and e) of this section, you must present the following:
Request for the alienation of commercialization vehicles in national territory.
Office of authorization for VAT refund, issued by the General Administration of Large Taxpayers of the SAT.
Document in the name of the interested party, accrediting ownership of the vehicle.
In case of termination of commission, indicate the date on which the commission concluded and, if applicable, exhibit the document stating said date.
If applicable, the transfer authorization office.
VII.
Request for authorization for the cancellation of the diplomatic franchise of a vehicle:
a)
In addition to complying with the requirement indicated in fraction I, subsections a), numeral 2, b) and e) of this section, you must present the following:
Request for the cancellation of the diplomatic franchise of vehicles.
Proof of the definitive return of the vehicle.
If applicable, offices of alienation or transfers.
Regarding the requirement of fraction I, subsection b) previously specified, the original of the Format must be presented.
VIII.
Request for authorization for the definitive import of a vehicle in franchise, by members of the Mexican Foreign Service, without payment of taxes on foreign trade:
a)
Free written request, in which the place, start date and conclusion of the official's commission must be stated.
b)
Document in the name of the interested party accrediting ownership or legal possession of the vehicle.
c)
Valid temporary import permit of the vehicle at the time of requesting authorization.
d)
Valid official identification at the time of requesting authorization.
IX.
Request for authorization to acquire an assembled vehicle from a company authorized by the SAT to alienate vehicles that are assembled in national territory for their export, by members of the Mexican Foreign Service:
a)
In addition to complying with the requirements indicated in fraction VIII, subsections a), b) and d) of this section, you must present the following:
Request for the acquisition of assembled vehicles in national territory by companies authorized by the SAT, indicating the customs office through which you will carry out the virtual definitive import.
Copy of the virtual export petition.
X.
Request for authorization for the alienation of a vehicle imported in diplomatic franchise, by members of the Mexican Foreign Service:
a)
In addition to complying with the requirements indicated in fraction VIII, subsections a), b) and d) of this section, you must present the following:
Request for the alienation of vehicles imported in franchise.
Office of authorization for definitive import.
Definitive import petition.
In case of termination of commission, indicate the date on which the commission concluded and, if applicable, exhibit the document stating said date.
What conditions must I comply with?
I.
Regarding the request for authorization for the alienation of a vehicle in diplomatic franchise, you must comply with the following:
a)
Three years must have elapsed since the authorization of the import in diplomatic franchise.
b)
Regarding the closure of the diplomatic mission or the death of the owner before the period referred to in subsection a).
c)
Regarding the termination of commission, before the period referred to in subsection a), provided that the following is met:
At least six months must have elapsed since the date of authorization of the import in diplomatic franchise, and;
The owner of the vehicle must have been accredited before the SRE for at least twelve months.
II.
For the request for authorization for the import of a vehicle acquired in national territory from a company authorized by the SAT to alienate vehicles that are assembled in national territory for export with parts subject to the fiscal deposit regime, you must indicate in the observations and permit key fields of the virtual definitive import petition the number and date of the authorization of the import in franchise.
III.
For the request for authorization for the alienation of a vehicle acquired in national territory from which the refund of VAT had been authorized by the General Administration of Large Taxpayers of the SAT, said authorization must have been issued within the two years prior to the request presented or before said period, by termination of the commission, provided that at least six months have elapsed since said refund authorization.
IV.
Regarding the request for authorization for the definitive import of a vehicle in franchise, by members of the Mexican Foreign Service, you must comply with the following:
a)
The interested parties must have, with at least two consecutive years in the performance of their official commission.
V.
Regarding the request for authorization to acquire an assembled vehicle from a company authorized by the SAT to alienate vehicles that are assembled in national territory for export, by members of the Mexican Foreign Service, you must indicate in the observations and key fields of the virtual definitive import petition the number and date of the corresponding import authorization in franchise.
VI.
Regarding the request for authorization for the alienation of a vehicle imported in diplomatic franchise, by members of the Mexican Foreign Service, two years must have elapsed from the date of payment of the definitive import petition or before said period by termination of the commission, provided that at least six months have elapsed since the date said payment was made.
VII.
Regarding the transfer of vehicles imported in diplomatic franchise, it can only be carried out between members of diplomatic, consular missions and international organizations, as well as their foreign personnel.
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 SRE.
No.
Resolution of the Procedure or Service
The resolution office will be delivered by the ACNCE, in the offices of the SRE.
Maximum deadline for the SAT to resolve the Procedure or Service
Maximum deadline for the SAT to request additional information
Maximum deadline to comply with the requested information
Three months.
One month.
Ten days.
What document do I obtain at the end of the Procedure or Service?
What is the validity of the Procedure or Service?
Response office.
Not applicable.
ATTENTION CHANNELS
Consultations and doubts
Complaints and denunciations
I.
MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for United States and Canada.
II.
Personal attention in SAT offices, located in various cities of the country, during business hours from Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.
The addresses of the offices are available at: https://www.sat.gob.mx/portal/public/directorio
III.
In the Tax Services Modules and Rapid Business Opening Modules, the business hours are adapted, so they may be from 8:30 until 14:30 hours.
IV.
Via Chat: http://chat.sat.gob.mx
I.
SAT Complaints and Denunciations: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II.
Email: denuncias@sat.gob.mx
III.
SAT Mobile - Cell phone application, Complaints and Denunciations section.
IV.
On the SAT Portal: https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V.
Red phones located in SAT offices.
Additional Information
I.
The maximum deadline for the SAT to resolve the procedure will be calculated from the fulfillment of all requirements and conditions established in this procedure sheet.
II.
To process the definitive import petition, regarding the vehicle in franchise, by members of the Mexican Foreign Service, in addition to complying with the requirements established in the Law, the authorization must be presented to the customs office through a customs broker.
Legal Basis
Articles 62, fraction I of the Law, 1, 3, fraction I, 4, 6, 9, 12, 13, 16, 20, 21, 23, 24 and Annex 1 of the "Agreement establishing general provisions for the import of vehicles in franchise" and rules 1.2.2. and 3.3.2. of the RGCE.
...
60/LA Request for inscription in the Registry of Merchandise Dispatch Offices of Companies, and notices of renewal or modification of the same.
Procedure
Service
Description of the Procedure or Service
Amount
Submits the request to obtain inscription in the Registry of Merchandise Dispatch Offices of Companies, or notices of renewal or modification of the information you provided when you were granted the registry.
Free
Payment of rights Cost: $8,449.00 (eight thousand four hundred forty-nine pesos 00/100 m.n.)
Who can request the Procedure or Service?
When is it submitted?
Legal entities.
I.
When you wish to obtain the Registry of Merchandise Dispatch Offices of Companies.
II.
When you wish to modify the information you provided when you were granted the registry, relating to the denomination or corporate name, RFC key, customs attorney, customs agency, customs agent or transporters.
III.
In case of requesting renewal, you must submit it thirty days prior to the expiration of the validity period of the registry.
Where can I submit it?
In the Digital Counter, through the link below: https://www.ventanillaunica.gob.mx
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the Procedure or Service?
I.
Enter the link below https://www.ventanillaunica.gob.mx/vucem/index.html
II.
Log in with your e.firma or your user and password.
III.
In the case of requesting the Registry of Merchandise Dispatch Offices of Companies, you must do the following:
a)
Select SHCP procedures.
b)
In the AGACE section, select "Foreign Trade Registries".
c)
Select "Registry of merchandise dispatch of companies".
IV.
In the case of submitting the renewal notice, you must do the following:
a)
In the "Procedures" section, choose the option "Subsequent Requests".
b)
In the "Procedure Folio" section, capture the folio number with which the Registry was obtained.
c)
Select "Request renewal".
V.
Capture the requested information.
VI.
Attach the requested documentation.
VII.
Sign the request.
What requirements must I comply with?
I.
For the request of inscription in the Registry of Merchandise Dispatch Offices of Companies, you must attach the following documents:
a)
Constitutive act and its modifications, when applicable, accrediting your predominant activity.
b)
Notarial instrument with which the representative or legal attorney accredits that they have a general power of attorney for acts of administration and their valid official identification.
c)
Payment receipt of rights with the digital seal or the payment proof of the institution in question, carried out through the electronic scheme e5cinco, where the corresponding payment is stated.
You can obtain the help sheet for the payment of rights at the following link: https://aplicacionesc.mat.sat.gob.mx/e5cinco/
d)
Document accrediting that the patent or authorization of the customs agent, customs agency or customs attorney is valid.
e)
Report of balances of temporary import merchandise or merchandise subject to foreign trade operations, for a period of one month, which is within the three months prior to the date of the request for the Registry of Merchandise Dispatch Offices of Companies, in accordance with article 59, fraction I of the CFF in relation to Annex 24 of the RGCE.
f)
Employer records and certificates of all personnel registered with IMSS, from the SUA, of the last bimonthly period prior to the date of submission of the request.
g)
Last declaration of withholding of ISR for salaries, as well as the proof demonstrating the payment of withheld contributions from workers.
h)
Downloaded payment proof in SIPARE, or in case, the payment proof that matches the SUA information of the employer-employee quotas of the last bimonthly period, prior to the presentation of the request.
Those proofs containing legends that they have no fiscal or legal effects will not be valid to accredit the requirement.
In case of subcontracting specialized services or the execution of specialized works, the documentation through which you accredit compliance with what is established in article 27, fraction V, third paragraph of the ISR Law.
II.
To modify or, in case, add information to be entered in the registry or its renewal, you must do the following, as applicable:
a)
Modify the section of denomination or corporate name, attach the requirement indicated in fraction I, subsection a) of this section.
b)
Modify or add data of the customs attorney, customs agency or customs agent, attach the requirement indicated in fraction I, subsection d) of this section.
III.
In the case of renewal of the registry, in addition to complying with the requirement indicated in fraction I, subsection c) of this section, you must attach a free writing signed by the attorney or legal representative manifesting, under oath, that the circumstances by which you were granted the registry, have not varied and that you continue to comply with the inherent requirements of the same.
What conditions must I comply with?
I.
Have a valid e.firma.
II.
Be up to date in fulfilling your tax obligations and have authorized the SAT to make public the positive opinion on the fulfillment of tax obligations in terms of rule 2.1.24. of the RMF.
III.
Not be found in the list of companies published by the SAT, in accordance with articles 69, with the exception of fraction VI, 69-B, fourth paragraph or 69-B Bis, ninth paragraph of the CFF.
IV.
Have valid digital seal certificates, as well as not being found in any of the situations established in article 17-H Bis, of the CFF, during the last twelve months, counted from the date of presentation of the registration request.
V.
The status of the tax mailbox must be found as "Validated".
VI.
Have a valid IMMEX Program, or in case, of not having said program, have made imports with a value greater than the amount established in articles 100, fraction II of the Law and 144, first paragraph of the Regulation of the Law, in relation to Annex 13 of the RGCE, or well, that in the exercise of start of operations you estimate to make imports with a value superior to that indicated in said articles.
VII.
Not be suspended from the Importers Register, from the Importers Register of Specific Sectors or from the Sectoral Exporters Register.
VIII.
Comply with the obligation to withhold and pay the ISR of workers who perform the production process or provide service, as applicable.
IX.
That the SAT has not filed a criminal complaint or denunciation against the partners, shareholders, legal representative or members of the administration of the requesting company or, in case, declaration of prejudice; during the last three years prior to the presentation of the request.
X.
Keep accounting in electronic media and enter it monthly through the SAT portal, in accordance with article 28, fractions III and IV of the CFF and rules 2.8.1.5. and 2.8.1.6. of the RMF.
XI.
The partners or shareholders, legal representative with powers for acts of dominion and members of the administration, as well as customs agents, customs agencies, authorized customs attorneys, are up to date in fulfilling their tax obligations.
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?
In the link below: https://www.ventanillaunica.gob.mx/vucem/index.html , with the folio number assigned to the procedure.
Yes, to obtain the registration the authority may carry out an initial inspection visit to verify compliance with the requirements and obligations of the same.
Resolution of the Procedure or Service
I.
The resolution for the registration will be notified to you through the Digital Counter.
II.
You may consider that the authority resolved negatively, if after the period established for the resolution has elapsed, you were not notified of the same.
Maximum deadline for the SAT to resolve the Procedure or Service
Maximum deadline for the SAT to request additional information
Maximum deadline to comply with the requested information
For inscription in the registry sixty days.
For inscription in the registry thirty days.
For inscription in the registry fifteen days.
What document do I obtain at the end of the Procedure or Service?
What is the validity of the Procedure or Service?
Response office or, for renewal and modification or addition, the receipt acknowledgment.
For inscription in the registry and its renewal it will be one year.
ATTENTION CHANNELS
Consultations and doubts
Complaints and denunciations
Via Chat: http://chat.sat.gob.mx
I.
SAT Complaints and Denunciations: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II.
Email: denuncias@sat.gob.mx
III.
SAT Mobile - Cell phone application, Complaints and Denunciations section.
IV.
On the SAT Portal: https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V.
Red phones located in SAT offices.
Additional Information
I.
Once the registration is obtained, you must allow at all times access to AGACE personnel, to carry out supervision of the fulfillment of requirements and obligations.
II.
If you do not comply with the requirement within the established period, the registration request will be considered not submitted.
III.
The maximum deadline for the authority to resolve the registration request will be calculated from the fulfillment of all requirements and conditions indicated in this procedure sheet.
IV.
The registration will be considered renewed on the next business day following the date of the receipt acknowledgment of the renewal notice.
V.
To carry out the modification of the RFC key or, in case, the modification or addition of transporters, you only need to capture the corresponding data.
VI.
The authority may request information or documentation at any time, when it detects that the company has ceased to comply with the requirements necessary for obtaining its registration or renewal, and in case, it may suspend the inscription of the same.
VII.
In case of submitting the modification notice, or in case the addition of the data entered in the registry, the corresponding acknowledgment will be issued, which will take effect on the sixth day following its presentation; in case of finding any irregularity the authority may require you to in a period of fifteen days remedy said irregularity, and in case, it will be considered not carried out the modification.
VIII.
When resulting from the merger or spin-off of two or more companies that have authorization in the registry, a new society results, extinguishing one or more companies with authorization, the company resulting from the merger or spin-off, must submit a new request to obtain the Registry of Merchandise Dispatch Offices of Companies.
Legal Basis
Articles 59, 98 and 100 of the Law, 17-H-Bis, 17-K, 28, 69, 69-B and 69-B Bis of the CFF, 40, subsection a) and penultimate paragraph of the LFD, 144, fraction III of the Regulation, and rules 7.5.1., 7.5.2. and 7.5.4. and Annex 13 of the RGCE, rules 2.1.24., 2.8.1.5. and 2.8.1.6. and Annex 19 of the RMF.
61/LA Request for inscription in the Registry of the Company Certification Scheme and notice for its renewal.
Procedure
Service
Description of the Procedure or Service
Amount
Submits the request to obtain the Registration in the Company Certification Scheme under the modalities of IVA and IEPS, Commercializer and Importer, Authorized Economic Operator and Certified Commercial Partner, any sector, or well, the notice of renewal.
Free
Payment of rights Cost: $38,797.00 (thirty-eight thousand seven hundred ninety-seven pesos 00/100 m.n.)
Who can request the Procedure or Service?
When is it submitted?
Natural or legal persons.
I.
When you wish to obtain the Registration in the Company Certification Scheme.
II.
In case of requesting renewal, you must submit it thirty days prior to the expiration of the validity of the Registry.
Where can I submit it?
In the Digital Counter, through the link below: https://www.ventanillaunica.gob.mx
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the Procedure or Service?
I.
Enter the link below https://www.ventanillaunica.gob.mx/vucem/index.html
II.
Log in with your e.firma or your user and password.
III.
In the case of requesting the Registration in the Company Certification Scheme, you must do the following:
a)
Select SHCP procedures.
b)
In the AGACE section, select "Foreign Trade Registries".
c)
Select "Request for Registration in the Integral Certification Scheme".
IV.
In the case of submitting the renewal notice, you must do the following:
a)
In the "Procedures" section, choose the option "Subsequent Requests".
b)
In the "Procedure Folio" section, capture the folio number with which the Registry was obtained.
c)
Select "Request renewal".
V.
Capture the requested information.
VI.
Attach the requested documentation.
VII.
Sign the request.
What requirements must I comply with?
A.
For the application for registration in the Registry under the Certification of Companies Scheme, you must attach the following documents:
I.
General Requirements:
a)
Document proving the labor relationship of the individuals designated as operational links, for example, pay stub, labor contract, or letter signed by the legal representative who will sign this application.
b)
Employer records and certificates of all registered personnel with the IMSS, from the SUA, for the last bimonthly period prior to the date of submission of the application, for which you may attach the first and last pages of the certificates. In the case of the IVA and IEPS modality, rubric A, you may attach the first and last pages of the certificates of at least ten workers registered with the IMSS, as well as a list with the name and RFC key of said employees.
c)
Last declaration of ISR withholdings for salaries, as well as the receipt demonstrating the payment of the withholdings of the workers' contributions.
d)
Payment receipt downloaded in the SIPARE, or in its case, the payment receipt that is consistent with the SUA information of the employer-employee quotas for the last bimonthly period, preceding the submission of the application. Those receipts that contain legends stating they have no fiscal or legal effects will not be valid to prove the requirement. In the event of subcontracting specialized services or the execution of specialized works, the documentation by which you prove compliance with what is established in article 27, fraction V, third paragraph of the ISR Law.
e)
List containing the name, denomination or trade name and address of your clients and suppliers abroad directly or indirectly linked with the customs regime under which the registration is requested, with whom you carried out foreign trade operations during the last twelve months, counted from the date of submission of the application. In said list, it must be distinguished which ones correspond to clients and which to suppliers, and in case of having both roles, they must be declared in both. For the case of the Commercializer and Importer modality, you may present a list containing only the name and address of your main clients and suppliers abroad from the last twelve months.
f)
List containing the name and RFC key of your suppliers of inputs acquired in national territory, linked to the process under the regime for which registration is requested, from the last six months counted from the date of submission of the application. For the case of the Commercializer and Importer modality, you may present a list containing only the name and RFC key of your main suppliers of inputs acquired in national territory. In case you do not meet this requirement, you must attach a free-form letter signed by the attorney or the legal representative, in which you declare, under oath, that you do not have suppliers of inputs acquired in national territory.
g)
Contract or title of ownership with which you prove the legal use or enjoyment of the real estate or real estate where the processes carry out the productive processes or the provision of services as appropriate, in which a mandatory term of at least one year of validity is established, and that has a remaining validity of at least eight months from the date of submission of the application. In case of having a sublease contract, you must attach the main lease contract containing a validity equal to or greater than that of the sublease contract, as well as the documentation that proves the general authorization to sublease the property.
h)
Report of balances of temporary import merchandise or merchandise subject to foreign trade operations, for a period of one month, which is within the three months prior to the submission of the application, which must point out in an enumerative, but not exhaustive, manner, the minimum information required for the identification of the operations, for example, number of entry summary, payment date or entry date, entry summary key, tariff fraction, quantity and value of the import, balance and value of the balance.
i)
List of partners, shareholders, legal representatives with authority for acts of dominion, and members of the administration, who are obliged to pay taxes in Mexico. In the case of partners or shareholders who are not obliged to pay taxes in Mexico, you must present the information established in the procedure form 139/CFF "Declaration of relationship of partners, shareholders or associates residing abroad of legal entities residing in Mexico who opt not to register in the RFC (Official Form 96)", contained in Annex 1-A of the RMF, corresponding to the current fiscal year or the last year for which they were obliged, accompanying its acknowledgment of presentation before the SAT. When partners are also members of the board of directors or sole administrator, they must present for proof that they are not obliged to pay taxes in the Country, only Official Form 96 with its respective acknowledgment of presentation. Regarding the legal representative, sole administrator or members of the board of directors, you must present the documentation with which you prove that said persons are not obliged to pay taxes in Mexico, such as the opinion of compliance with tax obligations with the legend "No tax obligations", certificate of residence for tax purposes of the country where they pay taxes, tax declarations of the country where they are obliged to pay taxes or passport issued by their country of origin, etc.
j)
Payment receipt of rights with the digital seal or the payment receipt from the respective institution, made through the electronic scheme e5cinco, where the corresponding payment is recorded. You can obtain the help sheet for the payment of rights at the following link: https://aplicacionesc.mat.sat.gob.mx/e5cinco/ Companies that have obtained their IMMEX Program from the SE for the first time within the twelve months prior to the submission of the application, may comply with the requirements stated in letters b), c) and d) of this fraction, with the documentation supporting the hiring of employees and the payroll CFDIs issued to your contracted workers, likewise, you may comply with the requirement stated in letter h), with the inventory control in accordance with article 59, fraction I of the Law in relation to Annex 24 of the RGCE.
II.
IVA and IEPS Modality:
a)
For rubric A, in addition to meeting the requirements stated in fraction I of this section, you must attach the following:
For the case of temporary import for manufacturing, transformation or repair in maquila programs or IMMEX export programs:
i.
CFDI, title of ownership, import entry summaries own or contracts that prove that you have the legal use or enjoyment of machinery and equipment, with their respective CFDIs that support the payment, to carry out the productive process or service. In the case of those companies that intend to prove through the group figure, said documentation must be in the name of the company with which it is part of the group. In the case of companies that have an IMMEX Program, in the third-party modality, you can prove the requirement through one of the companies that performs the manufacturing for you, for which you must present the valid contract with which you prove the provision of the service; the CFDIs, issued by the provider for the concept of payment of the service and the authorization issued by the SE, for the performance of manufacturing.
ii.
Photographs of the production plant, as well as of the production process.
iii.
In case you have declared that you carried out certificates of transfer of merchandise, you must attach two certificates of transfer of merchandise, as well as an Excel with the names and addresses of the companies to which you transferred merchandise through said certificates and the amounts in national currency. Companies that have obtained their IMMEX Program granted by the SE during the twelve months prior to the submission of the application may not meet this requirement.
iv.
Flowchart in which you describe in detail your main production process, in terms of value or volume of production, in which the flow of temporarily imported merchandise is shown, from the point of origin, point of entry into the country, its receipt at the company, materials used with tariff fraction, storage, its integration into the production process, performance of its production process or service, exit point and its destination or discharge, as well as the complementary processes and services that add value to your final product (submanufacturing processes).
v.
Maquila contract, sales contract, purchase order or service contract, or firm orders, valid, that prove the continuity of the export project, in said documents the trade name of the applicant must be identified, the validity of the document, the signatures of the parties and if it is in a language other than Spanish, you must accompany it with its translation into Spanish. Companies that carry out the operations mentioned in the previous paragraph, must be in your list of foreign clients, in the case of carrying out export operations with entry summary key "V1", of appendix 2 of Annex 22 of the RGCE, additionally you must attach a free-form letter signed by your legal representative in where you declare that you carry out said operations, as well as the companies with which you carry them out and at least one number of entry summary.
Companies that import or intend to temporarily import merchandise listed in Annex II of the IMMEX Decree, or of those listed in Annex 28 of the RGCE, you must attach the following:
i.
Documentation with which you prove that operations were carried out under the IMMEX Program in at least twelve months prior to the application.
ii.
Companies that are part of a group, a letter in which one of the companies that make up the group and has more than twelve months operating under the IMMEX Program, assumes the joint liability referred to in article 26, fraction VIII of the CFF, of the tax credits that may arise; as well as the power of attorney with which it proves the legal personality of the company's legal representative.
For the case of fiscal deposit to undergo the assembly and manufacturing process of vehicles for companies of the automotive industry terminal, in addition to meeting the requirements stated in fraction II, letter a), numeral 1, roman numerals i, iii, iv and v of the present section, you must attach the authorization for the establishment of fiscal deposit to undergo the process of assembly and manufacturing of vehicles for companies of the automotive industry terminal valid, and not subject to a procedure of cancellation.
For the case of manufacturing, transformation or repair in a supervised fiscal facility or strategic supervised fiscal facility, in addition to meeting the requirements stated in fraction II, letter a), numeral 1, roman numerals i, iii, iv and v of the present section, you must attach the valid authorization issued by the SAT for manufacturing, transformation or repair in supervised fiscal facility or strategic supervised fiscal facility.
b)
For rubric AA, in addition to meeting the requirements stated in fraction I of this section, you must attach the documentation of at least one of the following cases:
Employer records and certificates of more than one thousand employees registered with the IMSS, from the SUA, of the last twelve months.
Last tax declaration, CFDI or equivalent documents, titles of ownership or import entry summary with which you prove that the value of your machinery or equipment has a value equal to or greater than $50,000,000.00 (fifty million pesos 00/100 m.n.). In case you have a credit from the SAT, within the twelve months prior to the date of submission of the application, you must attach the payment authorization in installments or deferred, as well as the respective payment receipt.
c)
For rubric AAA, in addition to meeting the requirements stated in fractions I and II, letter b), second paragraph of the present section, you must attach the documentation of at least one of the following cases:
Employer records and certificates of more than two thousand five hundred employees registered with the IMSS, from the SUA, of the last twelve months.
Last tax declaration, CFDI or equivalent documents, titles of ownership or import entry summary with which you prove that the value of your machinery or equipment has a value equal to or greater than $100,000,000.00 (one hundred million pesos 00/100 m.n.).
List of all your suppliers of inputs acquired in national territory or of those companies that transfer merchandise to you through virtual operations linked to the process under the regime you are requesting registration for and their values from the last six months.
III.
For the Commercializer and Importer modality, in addition to meeting the requirements stated in fraction I, except letter b), of the present section, you must attach the documentation with which you prove having carried out in the semester immediately prior to that in which you submit your application, imports with a customs value not less than $300,000,000.00 (three hundred million pesos 00/100 m.n.).
IV.
For the Authorized Economic Operator modality, in addition to meeting the requirements stated in fractions I and III, letter b) of the present section, you must attach format E3 "Company Profile" or E8 "Strategic Supervised Facility Profile" contained in the IV.
For the Authorized Economic Operator modality, in addition to meeting the requirements stated in fractions I and III, letter b) of the present section, you must attach format E3 "Company Profile" or E8 "Strategic Supervised Facility Profile" contained in the Annex 1 of the RGCE, as appropriate, for each of the facilities, where foreign trade operations are carried out, as well as with the following, as appropriate:
a)
For rubric Importer and/or Exporter, additionally you must attach the document with which you prove having carried out foreign trade operations during the last two years prior to the application.
b)
For rubric Holding Company, additionally you must attach the following:
Document issued by the SE, by which you prove that you have been designated as a holding company to integrate the manufacturing or maquila operations of two or more controlled societies, with respect to which the holding participates directly or indirectly in your administration, control or capital, when any of the controlled has such direct or indirect participation on the other controlled and the holding, or when a third company either residing in national territory or abroad, participates directly or indirectly in the administration, control or in the capital of both the holding company and the controlled societies.
List of controlled societies, indicating their share participation, their denomination or trade name, tax address, RFC key and the amount of imports and exports carried out by each of the societies.
Diagram of the shareholding and corporate structure, as well as the public deeds, in which the share participation of the holding company and of the controlled societies is recorded.
Valid authorization of the IMMEX Program granted by the SE.
c)
For rubric Aircraft, additionally you must attach the following:
Valid authorization of the IMMEX Program granted by the SE.
Permit from the General Directorate of Civil Aeronautics of the SICT, for the establishment of aircraft workshops, when the companies carry out said processes.
d)
For rubric SECIIT, additionally you must attach the following:
Valid IMMEX Program and have the Registry in the Certification of Companies Scheme, modality of IVA and IEPS, in the rubrics AA or AAA.
Favorable report issued by the Civil Association, Chambers or Confederation authorized in accordance with rule 7.1.9. of the RGCE, with which it proves compliance with what is provided in the "Guidelines for the Electronic System for the Control of Inventories of Temporary Imports", in accordance with rule 7.1.10. of the RGCE.
Meet any of the following cases:
i.
With fraction II, letter b), numeral 1 of this section.
ii.
Documents with which you prove that you have fixed assets of machinery and equipment for an amount equivalent in national currency to 30,000,000 (thirty million) United States dollars.
iii.
Document with which you prove that you trade in recognized markets in terms of article 16-C of the CFF. In the case that you do not trade in recognized markets, you may present the documentation that demonstrates that at least 51% of your shares with voting rights, are owned directly or indirectly by a company that trades in recognized markets.
Document with which you prove that the means of transport that you will use for the transfer of import merchandise whose final destination is outside the border or border region, have tracking systems.
Flowchart describing the operation of your SECIIT, and that it complies with Annex 24, section B of the RGCE and with the guidelines issued by the AGACE to that effect, as well as that the customs authority has online electronic access in a permanent and uninterrupted manner, which will be verified by the customs authority during the inspection visit; as well as a flowchart of the electronic system for corporate control of its operations.
e)
For rubric Textile, additionally you must comply with the following:
In relation to the requirement stated in fraction I, letter b) of this section, the certificates and the list will be of at least thirty employees.
In relation to the requirement stated in fraction I, letter d) of this section, the receipts will be of at least thirty employees.
f)
For rubric Strategic Supervised Facility, additionally you must attach the concession or authorization to provide the services of handling, storage and custody of foreign trade merchandise in accordance with articles 14 and 14-A of the Law.
g)
For rubric Logistics Third-Party, additionally you must attach the contract with which you prove the commercial relationship, in case of having third parties for the provision of customs, storage, transport or distribution services of foreign trade merchandise, as well as the list containing the name, denomination or trade name, RFC key and the type of Registry of each of the third parties hired. For partners of the program called CTPAT, they can prove formats E3 "Company Profile" or E8 "Strategic Supervised Facility Profile" contained in Annex 1 of the RGCE, as appropriate, with the following documents:
a)
Validation report issued in a period not greater than three years from the date the application is submitted, through which you prove as a member of the CBP (CTPAT) program, with certified-validated status, for each of the facilities validated by CBP (CTPAT), and its corresponding translation into Spanish.
b)
Documentation with which you prove that you meet the minimum security standards established in format E3 "Company Profile" contained in Annex 1 of the RGCE, only for the facilities not validated by CBP (CTPAT). In case of having own transport units, you may request this Registry simultaneously with the Registry in the Certification of Companies Scheme in the Certified Commercial Partner modality, rubric Auto Transporter Terrestrial, attaching the following:
a)
Format called E5 "Profile of the Land Auto Transporter", contained in Annex 1 of the RGCE, complying with the minimum standards in matters of security.
b)
Unique permit to operate private freight transport valid issued by the SICT.
c)
Free-form letter in which you declare under oath, the number of own units you have to operate the private freight transport.
d)
Document with which you prove being registered in the CAAT, in accordance with rule 2.4.5. of the RGCE.
V.
Certified Commercial Partner Modality:
a)
For rubric Land Auto Transporter, in addition to meeting the requirements established in fraction I, except letters e) and f), of this section, for which you must attach the following:
Document with which you prove that you carry out federal land auto transport operations.
Format called E5 "Profile of the Land Auto Transporter" contained in Annex 1 of the RGCE, for each installation where the handling, storage and custody of foreign trade merchandise is carried out, by route or by the complete network as the case may be.
Documentation with which it is proven that the means of transport that you will use for the transfer of merchandise, have tracking systems in accordance with what is established in the format called E5 "Profile of the Land Auto Transporter" contained in Annex 1 of the RGCE.
In case of being carrier companies, the document with which you prove being registered in the CAAT, in accordance with the rule 2.4.5. of the RGCE.
Document with which you prove two years of experience in the provision of freight auto transport services.
Valid permit, issued by the SICT to provide the service of federal freight auto transport.
Free-form letter in which you declare under oath, the number of own or leased units you use for the provision of the service. In case of having leased units, you must attach the contract with which you prove the lease of said units.
Contract or title of ownership with which you prove the legal use or enjoyment of facilities, used for the safeguarding of your units and for the operation of the headquarters. For partners of the program called CTPAT, they can prove the requirement stated in numeral 2, letter a) of this fraction, with the following documents:
Validation report issued in a period not greater than three years from the date the application is submitted, through which you prove
to the applicant as a partner of the CTPAT program, with certified-validated status, for each of the installations certified and validated by CBP, as well as annexing the corresponding simple translation into Spanish.
Documentation with which you prove that you meet the minimum security standards established in the format
E5 " Land Auto Carrier Profile ", contained in Annex 1 of the RGCE, only for installations not validated
by CBP.
b)
For the Customs Broker category, in addition to meeting the requirements established in fraction I, except for subsections e), f) and g) of
this section, you must attach the following:
Format named E4 " Customs Broker Profile " contained in Annex 1 of the RGCE, with which you prove compliance with the
minimum security standards established in the cited format.
Documentation with which you prove:
i.
That the customs license is active and is not subject to a process of suspension, cancellation, extinction or
voluntary suspension as referred to in articles 164, 165 and 166 of the Law, nor having been suspended or cancelled in
the three years prior to the year in which you apply for registration in the registry.
ii.
Having promoted on behalf of others the clearance of goods in the two years prior to the year in which you apply for
the Registry.
iii.
In the event that one or more societies have been incorporated or constituted, in accordance with article 163, fraction II of the Law,
repealed by Decree published in the DOF on June 25, 2018, these must have filed the corresponding income tax
declaration for the last fiscal year for which the society or societies are obligated as of the date of submission of
the application.
c)
For the Railway Transporter category you must attach the following:
The requirements established in fraction I, except for subsections e) and f) of this section.
The requirements indicated in subsection a), numerals 7 and 8 of this fraction.
Format E9 " Railway Transporter Profile " contained in Annex 1 of the RGCE, for each of the installations where
handling, storage and custody of foreign trade goods takes place, by section or by the complete network, as the case may be.
Concession or valid permit issued by the SICT to provide the freight railway transport service.
Documentation with which you prove that you have own or leased units, on loan or other legal figure with which you
prove possession of the same, which you use to provide the service.
Documentation with which you prove that the means of transport you will use for the transport of goods have
tracking systems in accordance with what is established in the format named E9 " Railway Transporter Profile " contained in the
Annex 1 of the RGCE.
Documentation with which you prove that the means of transport you will use for the transport of goods have
tracking systems in accordance with what is established in the format named E9 " Railway Transporter Profile " contained in the
Annex 1 of the RGCE.
Documentation with which you prove a minimum of two years of experience in providing freight transport services
by rail, prior to the year in which you apply for the Registry of the Enterprise Certification Scheme.
d)
For the Industrial Park category, in addition to meeting the requirements established in fraction I, except for subsections e) and f) of this
section, you must attach the following:
Format named E10 " Industrial Park Profile " contained in Annex 1 of the RGCE, for each Industrial Park.
Document issued by the SEMARNAT on the environmental impact to the standard " NMX-R-046-SCFI-2015, Industrial Parks - Specifications ".
e)
For the Fiscalized Precinct category, in addition to meeting the requirements established in fraction I, except for subsections e) and f) of this
section, you must attach the format named E8 " Fiscalized Precinct Profile ", contained in Annex 1 of the RGCE,
for each authorized installation.
f)
For the Courier and Parcel category, in addition you must attach the following:
Format named E6 " Courier and Parcel Profile ", contained in Annex 1 of the RGCE, complying with the
minimum security standards established in said profile, for each of the installations where they process foreign trade goods.
The documents, with which you prove that the aircraft in which you transport documents and goods are
owned by the courier and parcel company or by any of its national or foreign affiliates, subsidiaries or parent companies.
In its case, the service contract with a minimum validity of five years, and not less than one year on the date of its application,
celebrated directly or through its parent companies, affiliates or subsidiaries, with a concessionaire or permit holder duly
authorized by the SICT, through which they make available for dedicated use of the activities of the courier or
parcel company at least thirty aircraft and that provide regular frequencies to the airports where said company carries out the
clearance of documents or goods.
Registration of air routes or airways within national airspace before the General Directorate of Civil Aeronautics of the SICT.
Concession or authorization to provide the services of handling, storage and custody of foreign trade goods of
conformity with articles 14 and 14-A of the Law.
Financial statement report for tax purposes, corresponding to the last fiscal year for which you are obligated as of the date
of submission of the application for registration in the enterprise registry, in which it is proven that you have a minimum
investment in fixed assets by an amount equivalent in national currency to 1,000,000 (one million) United States dollars.
In the case of courier and parcel companies that belong to the same group, in addition to complying with the previous paragraph,
you must annex the documentation that proves directly or through an operating company that is part of the same group,
the following:
Free statement in which you declare under oath the name or corporate name, tax address and RFC key
of each of the companies that make up the group.
Service contract, celebrated directly or through an operating company that is part of the same group, that
has a concession or permit authorized by the SICT, through which it makes available to you for exclusive use of the
courier and parcel activities at least three aircraft and provide regular frequencies to the airports where the
courier and parcel companies carry out the clearance of documents or goods.
Document with which you prove that you have directly or through a company that is part of the same group, with
concession or authorization to provide the services of handling, storage and custody of foreign trade goods of
conformity with articles 14 and 14-A of the Law.
Diagram of the shareholding and corporate structure, as well as the public deeds, in which the share participation
of the applicant companies is recorded.
g)
For the General Warehouse category, in addition to meeting the requirements established in fraction I, except for subsections e) and f) of this
section, you must attach the following:
Format named E11 " General Warehouse Profile " contained in Annex 1 of the RGCE, for each location,
installation, warehouse or branch that the general warehouse determines.
Valid authorization to provide the storage service of goods destined to the tax deposit regime.
B.
In the case of the registry renewal notice, you must continue to meet the circumstances under which the registry was granted, have not
changed and that you continue to meet the requirements inherent to it, therefore, you must select the corresponding box in Digital
Counter.
What conditions must I meet?
I.
Have a valid e.firma.
II.
Be up to date in the fulfillment of your tax obligations and have authorized the SAT to make public the positive opinion on the
fulfillment of tax obligations in terms of rule 2.1.24. of the RMF.
III.
Comply with the obligation to withhold and pay the income tax of the workers who carry out the production process or provide the service, as
corresponds.
IV.
Not be on the list of companies published by the SAT, in accordance with articles 69, with the exception of fraction VI, 69-B, fourth paragraph or
69-B Bis, ninth paragraph of the CFF.
V.
Have valid digital seal certificates, as well as not being in any of the situations established in article 17-H Bis, of the
CFF, during the last twelve months, prior to the date of submission of the registration application.
VI.
Have registered with the SAT the addresses where you carry out activities linked to the maquiladora or export program or use for the
development of your economic and foreign trade activities, in terms of articles 27, section B, fractions II and III of the CFF and 29,
fraction VIII of the CFF Regulations.
VII.
Have updated contact means for tax mailbox purposes, in terms of article 17-K, penultimate paragraph of the CFF.
VIII.
Not be suspended from the Importers Register, the Specific Sectors Importers Register or the Sectoral Exporters Register.
IX.
That the SAT has not filed a criminal complaint or denunciation against the partners, shareholders, legal representative or members of the
administration of the applicant company or, in its case, declaration of prejudice; during the last three years prior to the presentation of the
application.
X.
Keep inventory control in accordance with article 59, fraction I of the Law, in relation to Annex 24 of the RGCE.
XI.
Keep accounting in electronic media and enter it monthly through the SAT portal, in accordance with article 28, fractions
III and IV of the CFF and rules 2.8.1.5. and 2.8.1.6. of the RMF.
XII.
The partners or shareholders, legal representative with power to perform acts of ownership and members of the administration, as well as the attorneys, are
up to date in the fulfillment of their tax obligations.
XIII.
The partners or shareholders, legal representatives with power to perform acts of ownership and members of the administration, are not
linked to any company whose Registry in the Enterprise Certification Scheme has been cancelled.
XIV.
Have made the payment of the right referred to in article 40, subsection m) of the LFD, in relation to Annex 19 " Updated Amounts of the
LFD " of the current RMF on the date of submission of the application.
XV.
In the case of the IVA and IEPS Modality, category A, you must prove that you comply with the following:
a)
The obligation to issue payroll CFDI to your workers, in accordance with articles 29 and 29-A of the CFF, 99 of the ISR Law and the
rules 2.7.1.8. and 2.7.5.1. of the RMF.
b)
Necessary infrastructure to carry out the operation of the IMMEX Program, the industrial or service process in accordance with the
modality of its Program, for which the customs authority may carry out at any time, inspections at the addresses or
establishments where operations are carried out.
c)
Having temporarily imported goods under your IMMEX Program and returned them, during the last twelve months, at least 60% of the total value of the temporary imports of inputs carried out in the period indicated.
XVI.
In the event that you have previously had the Registry in the Enterprise Certification Scheme, IVA and IEPS modality or have
guaranteed the fiscal interest of IVA and IEPS, you must be up to date in the fulfillment of your obligations related to Annex 30 of the RGCE.
XVII.
Companies that import or intend to temporarily import goods listed in Annex II of the IMMEX Decree, or those listed in the
Annex 28 of the RGCE, cannot submit the registration application in the enterprise certification scheme if they have operated for less than
twelve months prior to the presentation of said application, except those that prove to be part of a group in accordance with rule 7.1.7. of the
RGCE.
XVIII.
In the case of the Authorized Economic Operator Modality, categories Controller and Aircraft, Textile, Strategic Fiscalized Precinct,
Logistics Outsourcing, you must have a Registry in the Enterprise Certification Scheme, IVA and IEPS modality, in any of its
categories.
XIX.
In the case of the IVA and IEPS modality, category A, and Authorized Economic Operator modality, categories Controller, Aircraft, Textile,
Logistics Outsourcing, have a valid authorization from the IMMEX Program granted by the SE.
XX.
In the case of the Authorized Economic Operator Modality, category Strategic Fiscalized Precinct, you must have the valid authorization of the
Strategic Fiscalized Precinct regime and not be subject to the start of cancellation.
XXI.
In the case of the Certified Commercial Partner Modality, category Fiscalized Precinct, you must have the valid authorization of the
Fiscalized Precinct regime and not be subject to the start of cancellation.
XXII.
In the case of the Authorized Economic Operator Modality, category Logistics Outsourcing, have at least one installation for the provision
of logistics services and custody of foreign trade documentation.
XXIII.
In the case of the Authorized Economic Operator and Certified Commercial Partner Modalities, that have partners of the program called
CTPAT, they must have authorized CBP (CTPAT) to exchange information with Mexico, through its CTPAT portal or the mechanism that the
authority of that country defines.
XXIV.
In the case of the Certified Commercial Partner Modality, category General Warehouse, you must prove that you provided the service of
storage of goods under the tax deposit regime, for at least two years prior to the presentation of the application.
XXV.
In the case of the Commercializer and Importer Modality, you must not have an IMMEX Program.
FOLLOW-UP AND RESOLUTION OF THE TRAMITE OR SERVICE
How can I follow up on the Trámite or Service?
Will the SAT carry out any inspection or verification to issue the
resolution of this Trámite or Service?
In the following link: https://www.ventanillaunica.gob.mx/vucem/index.html ,
with the folio number assigned to the procedure.
Yes, to obtain the registration the authority may carry out an initial inspection visit to verify compliance with the requirements and
obligations thereof.
Resolution of the Trámite or Service
I.
The resolution for the registration will be notified to you through the Digital Counter.
II.
You may consider that the authority resolved negatively, if after the time limit established for the resolution has elapsed, you were not notified of the
same.
Maximum time limit for the SAT to resolve the Trámite or
Service
Maximum time limit for the SAT to request
additional information
Maximum time limit to comply with the
requested information
I.
For registration in the registry, modalities
IVA and IEPS and Commercializer and Importer,
sixty days.
II.
For registration in the registry, modalities
Authorized Economic Operator, any category
and Certified Commercial Partner, any category,
cent-twenty days.
Not applicable.
For registration in the registry fifteen days.
What document do I obtain at the end of the Trámite or Service?
What is the validity of the Trámite or Service?
Response letter or, for renewal, the receipt of receipt.
I.
IVA and IEPS Modality, one year.
II.
Commercializer and Importer, Authorized Economic Operator and Certified Commercial Partner Modalities, two years.
ATTENTION CHANNELS
Inquiries and doubts
Complaints and denunciations
Via Chat: http://chat.sat.gob.mx
I.
SAT Complaints and Denunciations: 55-88-52-22-22 and + 55-88-52-22-22 for
other countries.
II.
Email: denuncias@sat.gob.mx
III.
SAT Mobile - Cell phone application, section Complaints and Denunciations.
IV.
On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V.
Red phones located in SAT offices.
Additional Information
I.
Documentation presented in another language must be accompanied by its translation into Spanish.
II.
The address subject to the contract or title of ownership with which you intend to prove the legal use or enjoyment must coincide fully with one of
the addresses registered with the SAT.
III.
Once the registration is obtained, you must allow at all times access to AGACE personnel, to carry out supervision of the
fulfillment of requirements and obligations.
IV.
Companies that have obtained their IMMEX Program from the SE for the first time during the last twelve months prior to the presentation of the
Registration application, will not be subject to compliance with the requirements established in section A, fractions I, subsections e) and f), II, subsection a),
numeral 1, roman numeral iii, provided that they have not had foreign trade operations.
V.
The documentation presented to prove the requirement established in section A, fraction I, subsection i), fourth paragraph, must contain the
full and correct name of the declared person; in the event that the document presented does not contain the name exactly as declared
in the initial application, which must coincide with the articles of incorporation or respective modification, it cannot be considered to prove said
requirement.
VI.
In the case of the IVA and IEPS modality, any category, they may prove the requirements of personnel, infrastructure and investment amounts in
national territory, through the company that has the IMMEX Program, shelter modality with which you have operated the last three years,
provided that, the company with the IMMEX Program, under the shelter modality, with which it has operated, has the Registry in the Scheme of
Enterprise Certification, IVA and IEPS modality, category AAA and is not suspended or subject to the start of a cancellation procedure.
You must have an IMMEX Program, obtained for the first time during the last twelve months prior to your application and attach the following documents:
a)
Contract celebrated, for a minimum validity of three years, with the company that has the IMMEX Program under the modality of
shelter.
b)
Declaration, under oath, signed by the legal representative of the company that has the IMMEX Program under the
shelter modality, on the temporality in which the applicant operated as a foreign company under its IMMEX program in
shelter modality.
c)
Notarial power of attorney with which the personality of the legal representative of the company with the IMMEX Program, shelter modality, is proven.
It must state the name or corporate name, RFC key and IMMEX program number of the company that has the IMMEX Program
in the shelter modality.
VII.
In the case of the Authorized Economic Operator Modality, you must have carried out foreign trade operations, during the last two
years prior to the presentation of your application.
The two-year period referred to in the previous paragraph is exempted for newly created companies that are part of the same group
or that result from a merger or spin-off, provided that the group, the merging companies or, in its case, the spun-off company, have carried out
foreign trade operations within the period referred to and the company annexes to its application, a document in which the merger or spin-off of the
company is recorded, or that they prove that they are part of the same group, in accordance with what is established in rule 7.1.7. of the RGCE.
Likewise, newly created companies are exempted that prior to their constitution have operated during the last two years as foreign
companies under another company with an IMMEX Program in the shelter modality, provided that they present the following documentation:
a)
Declaration, under oath, signed by the legal representative of the company, indicating the number of people who have
experience in foreign trade matters.
b)
Contract celebrated for a minimum of two years with the company that has the IMMEX Program under the shelter modality.
VIII.
In the event that you have the Registry in the Enterprise Certification Scheme in the Authorized Economic Operator modality, category
Logistics Outsourcing, and request the registration in the SECIIT category, you must comply with the requirements established in the section " What requirements must I
meet? " contained in subsection d), fraction IV, of section A, with the exception of numerals 3 and 5 of said subsection, exclusively with the catalogs and modules of Annex 24, section B, of the RGCE, indicated in the guidelines that for such purposes the AGACE issues, which will be disclosed on the SAT Portal; and have carried out at least 50% of the value of your foreign trade operations within the last twelve
months, counted from the date of submission of your application, with companies that have a valid registry in the SECIIT category.
IX.
The registration will be considered renewed on the next business day after the date of receipt of the renewal notice.
Legal Basis
Articles 14, 14-A, 59, 100-A, 159, 163, 164, 165 and 166 of the Law, 28-A of the IVA Law, 15-A of the IEPS Law, 27 of the ISR Law, 40 LFD, 17-K, 17- H, 17-H Bis, 27, 28, 69, 69-B, 69-B Bis, and 134 of the CFF, 29 of the CFF Regulations, and rules 7.1.1., 7.1.2., 7.1.3., 7.1.4., 7.1.5., 7.1.6., 7.2.3., 7.2.4. and
7.2.5. of the RGCE, rules 2.8.1.5. and 2.8.1.6. and Annex 19 of the RMF.
62/LA Notices related to the Registry in the Enterprise Certification Scheme.
Trámite
Service
Description of the Trámite or Service
Amount
Presents the notices related to the Registry in the Enterprise Certification Scheme,
as appropriate to your granted Registry:
I.
Merger of a company that has the Registry in the Enterprise Certification
Scheme with one or more companies that do not have the Registry and the
one that has said registry remains valid.
II.
Change of the situation regarding the document with which you proved the
legal use or enjoyment of the real estate or real estate where you carry out the production processes
or the provision of services.
III.
Inform that you have resolved the observations regarding the minimum standards of
security that result from any supervision inspection of compliance.
IV.
Modification of the information recorded in the profiles contained in Annex 1
of the RGCE, as appropriate.
V.
Related to security incidents.
VI.
Addition or revocation of authorized carrier companies to effect the transport of foreign trade merchandise.
VII.
Changes in the corporate system and in the SECIIT.
VIII.
Registration or deregistration of third parties contracted to provide customs management, storage, transport, or distribution services for foreign trade merchandise.
IX.
Addition or modification of agents, customs office of assignment or additional offices, or companies to which the customs patent belongs.
X.
Addition of tariff fractions to your Registry.
Free
Payment of duties Cost: $
Who can request the Procedure or Service?
When is it submitted?
Companies that have the Registry in the Certification of Companies Scheme.
When you have obtained your Registry in the Certification of Companies Scheme, and must present the notices indicated in the "Description of the Procedure or Service" section, within the following timeframes:
I.
For fraction I, within ten days after the merger or spin-off agreements have been registered in the Public Commerce Registry.
II.
For fractions II, V, and IX, within five days following the occurrence of the relevant circumstance.
III.
For fraction III, within a period not exceeding twenty days.
IV.
For fraction IV, within the month following the modification.
In the event of having opened, closed, or modified establishments and in general any place used for the performance of your activities, within the month following the submission of the corresponding notice.
V.
For fraction VI, in the month following the end of the semester.
VI.
For fraction VII, changes in the corporate system and in the SECIIT within the period of ten days following the modification.
VII.
For fraction VIII, within thirty days after they no longer appear published on the SAT Portal.
VIII.
For fraction X, at least one month prior to the temporary importation of the merchandise for which you submit the notice.
Where can I submit it?
Through the Digital Window, at the following link: https://www.ventanillaunica.gob.mx
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the Procedure or Service?
I.
Enter the following link: https://www.ventanillaunica.gob.mx/vucem/index.html
II.
Log in with your e.firma or your username and password.
III.
In the "Procedures" section, choose the option "Subsequent Requests".
IV.
In the "Procedure Folio" section, enter the folio number with which the Registry or renewal was obtained.
V.
Select "Notice of Obligations".
VI.
Select the type of notice you wish to submit.
VII.
Enter the requested information.
VIII.
Attach the requested documentation.
IX.
Sign the request.
What requirements must I meet?
I.
Free-form letter in which you state the type of notice you are submitting, as well as the details of the changes you made, as applicable to your Registry.
a)
For the addition or revocation of authorized carrier companies to effect the transport of foreign trade merchandise, you must indicate the names and RFC key of the carrier companies being added or revoked.
b)
For the registration or deregistration of third parties contracted to provide customs management, storage, transport, or distribution services for foreign trade merchandise, you must indicate the names, corporate name or trade name, the RFC key, and, in case of registration, the type of Registry.
II.
When a merger takes place between a company registered in the Certification of Companies Scheme and one or more companies that do not have the Registry in the Certification of Companies Scheme, and the company with the valid registry persists:
a)
Document accrediting the transfer of all fixed assets and supplies, if any, received by the company.
b)
Properly notarized document stating the merger with its registration slip before the Public Property and Commerce Registry.
III.
When the situation changes regarding the document with which you accredited the legal use or enjoyment of the real estate or properties where you carry out production processes or provide services, the contract or property title, in which a mandatory term of at least one year of validity is established, and which has a remaining validity of at least eight months from the date of submission of the request.
IV.
To resolve observations regarding minimum security standards resulting from any compliance supervision inspection, the documentation with which you accredit that you have resolved said observations.
V.
To modify the information recorded in the profiles contained in Annex 1 of the RGCE, the profile format corresponding to each of the installations where you carry out foreign trade operations.
VI.
Related to security incidents, the documentation supporting compliance with minimum security standards.
VII.
For changes in the corporate system and in the SECIIT, the documentation with which you accredit that it complies with what is established in Annex 24, section B of the RGCE and with the guidelines issued by the AGACE for this purpose.
VIII.
For the addition or modification of agents, customs office of assignment or additional offices, or companies to which the customs patent belongs, in the free-form letter you must indicate the following:
a)
For agents: full name, RFC key, customs office in which they act, the name of the persons who have served as their agents and the customs offices before which they acted. Mentioning only those that have been added or, if applicable, no longer authorized as their representatives or agents.
b)
For customs offices: the customs office of assignment and the additional customs offices, as well as the modification to them.
c)
For companies: name or corporate name and the RFC key.
IX.
For the addition of tariff fractions to your Registry, you must attach the following:
a)
List of tariff fractions and description of the merchandise.
b)
Flowchart showing the production process involving the merchandise for which you submit the notice, which must contain at least the following:
The place of origin of the merchandise, its entry into the country, and its receipt at the company.
Its integration into the production process.
Performance of your production process or service, as applicable.
Point of exit and its destination.
Complementary processes and services that add value to your final product (sub-manufacturing processes).
Under what conditions must I comply?
I.
Have a valid e.firma.
II.
Have the Registry in the Certification of Companies Scheme.
III.
Be up to date in the fulfillment of your tax obligations.
IV.
Not be on the list of companies published by the SAT, pursuant to articles 69, with the exception of fraction VI, 69-B, fourth paragraph, or 69-B Bis, ninth paragraph of the CFF.
V.
Have valid digital seal certificates, as well as not be in any of the circumstances established in article 17-H Bis of the CFF, during the last twelve months, counted from the date of submission of the registration request.
VI.
The status of the tax mailbox must be "Validated".
TRACKING AND RESOLUTION OF THE PROCEDURE OR SERVICE
How can I track the Procedure or Service?
Does the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service?
In the Digital Window through the following link: https://www.ventanillaunica.gob.mx/vucem/index.html, with the folio number assigned to the procedure.
Not applicable.
Resolution of the Procedure or Service
Not applicable.
Maximum time limit for the SAT to resolve the Procedure or Service
Maximum time limit for the SAT to request additional information
Maximum time limit to comply with the requested information
Not applicable.
Not applicable.
Twenty days.
What document do I obtain upon finishing the Procedure or Service?
What is the validity of the Procedure or Service?
Receipts of procedure submission and acceptance.
Not applicable.
ATTENTION CHANNELS
Inquiries and doubts
Complaints and reports
Via Chat: http://chat.sat.gob.mx
I.
SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II.
Email: denuncias@sat.gob.mx
III.
SAT Mobile - Mobile Application, Complaints and Reports section.
IV.
On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V.
Red phones located in SAT offices.
Additional Information
I.
Documentation presented in another language must be accompanied by its translation into Spanish.
II.
When the information or documentation are incomplete or present inconsistencies, the authority will require you to rectify said inconsistencies within a period not exceeding twenty days, counted from the day following the notification of the requirement takes effect.
If the inconsistencies are not rectified within said period, the corresponding notice will be considered not submitted and the cancellation procedure of your Registry will begin.
Legal Basis
Articles 100-A of the Law, 28-A of the VAT Law, 15-A of the IEPS Law, 27 and 32-D of the CFF, rules 7.1.2., 7.1.3., 7.1.4., 7.1.5., 7.2.1., 7.2.4. and 7.2.5. of the RGCE and Annexes 24 and 30 of the RGCE.
63/LA Request for acceptance, renewal, expansion, increase or cancellation of the guarantee in matters of VAT and IEPS.
Procedure
Service
Description of the Procedure or Service
Amount
Submits the request for acceptance, renewal of the bond, expansion of the validity of the letter of credit, increase of the guaranteed amount or cancellation of the guarantee in matters of VAT and IEPS.
Free
Payment of duties Cost: $
Who can request the Procedure or Service?
When is it submitted?
Legal entities.
I.
When you wish to obtain acceptance, increase of guaranteed amount or cancellation of the guarantee.
II.
In case of requesting renewal of the bond or expansion of the validity of the letter of credit, you must submit it within the first ten days following the twelve months in which you obtained acceptance.
Where can I submit it?
In the Digital Window, through the following link: https://www.ventanillaunica.gob.mx
INFORMATION TO CARRY OUT THE PROCEDURE OR SERVICE
What do I have to do to carry out the Procedure or Service?
I.
Enter the following link: https://www.ventanillaunica.gob.mx/vucem/index.html
II.
Log in with your e.firma or your username and password.
III.
In the case of requesting acceptance of the guarantee, you must do the following:
a)
Select procedures of the SHCP.
b)
In the AGACE section, select "Foreign Trade Registries"
c)
Select "Guarantees in matters of VAT and IEPS" and choose the option "Acceptance of the Guarantee in matters of VAT and IEPS".
IV.
In the case of requesting renewal of the bond, expansion of the validity of the letter of credit, increase of amount or cancellation, you must do the following:
a)
In the "Procedures" section, choose the option "Subsequent Requests".
b)
In the "Procedure Folio" section, enter the folio number with which the acceptance of the guarantee was obtained.
c)
Select "Request Cancellation" or, if applicable, "Request Modification".
V.
Enter the requested information.
VI.
Attach the requested documentation.
VII.
Sign the request.
What requirements must I meet?
I.
For the request for acceptance of the guarantee, you must attach the following documents:
a)
Constitutive deed and its modifications, when applicable, in which you accredit your predominant activity.
b)
Notarial instrument with which the representative or legal attorney accredits that they have a general power for acts of administration and a copy of their valid official identification.
c)
Bond policy provided by the Bond Institution or the letter of credit on letterhead from the Credit Institution.
Regarding the letter of credit, a free-form letter must be presented before the AGACE in which you attach the letter of credit on letterhead from the authorized Credit Institution, as well as the documents indicated in sub-paragraphs a) and b) of this fraction.
d)
Employer registrations and certificates of all personnel registered with IMSS, from the SUA, of the last bimonthly period prior to the date of submission of the request.
e)
Last declaration of withholding of ISR for salaries, as well as the receipt demonstrating the payment of withheld contributions from workers.
f)
Payment receipt downloaded in SIPARE, or if applicable, the payment receipt that corresponds to the SUA information of the employer-employee quotas of the last bimonthly period, prior to the submission of the request.
Those receipts that contain legends stating they have no fiscal or legal effects will not be valid to accredit the requirement.
g)
List of partners, shareholders, legal representatives with powers for acts of dominion, and members of the administration, who are obliged to pay taxes in Mexico.
In the case of partners or shareholders who are not obliged to pay taxes in Mexico, you must present the information established in procedure form 139/CFF "Declaration of relationship of partners, shareholders or associates residing abroad of legal entities residing in Mexico who opt not to register in the RFC (Official Form 96)", contained in Annex 1-A of the RMF, corresponding to the current fiscal year or the last year for which they were obliged, accompanying its receipt of submission before the SAT.
When partners also serve as members of the board of directors or sole administrator, they must present to accredit that they are not obliged to pay taxes in the country, only Official Form 96 with its respective receipt of submission.
Regarding the legal representative, sole administrator or members of the board of directors, you must present the documentation with which you accredit that said persons are not obliged to pay taxes in Mexico, such as, the opinion of compliance with tax obligations with the legend "No tax obligations", tax residence certificate for the country where they pay taxes, tax declarations of the country where they are obliged to pay taxes or passport issued by their country of origin, etc.
II.
For the renewal of the bond, you must attach the modification document for the renewal of the bond policy validity, for an additional period of twelve months to the accepted validity.
III.
For the expansion of the validity of the letter of credit, you must attach a free-form letter on letterhead, in which you state that no modification document for the expansion of the validity of the letter of credit is attached, since it states "The validity of this Letter of Credit will be automatically expanded for additional periods of one year from the expiration date unless the Issuing Bank gives written notice to the Central Administration of Certification and International Affairs of Foreign Trade Audit, at least sixty business days in advance of the corresponding expiration date, of its decision not to expand the validity".
IV.
In the case of the increase of the guaranteed amount, you must attach the modification document of the bond policy or the letter of credit.
V.
In case you subsequently obtain the Registry in the Certification of Companies Scheme under the VAT and IEPS modality, in any of its areas, you may submit the cancellation request in which you attach a free-form letter stating that the pending guaranteed amount in the SCCCyG is transferred to the balance of the tax credit granted.
VI.
For the cancellation of the guarantee by substitution, payment of the guaranteed contribution or by expiration of the guarantee validity, you must attach a free-form letter on letterhead, in which you state the reason for which the cancellation of the guarantee is requested.
In case it is by substitution of guarantee, you must also attach:
a)
Bond policy provided by the Bond Institution.
b)
Regarding the letter of credit, you must attach the letter of credit on letterhead from the authorized Credit Institution.
Under what conditions must I comply?
I.
Have a valid e.firma.
II.
Be up to date in the fulfillment of your tax obligations.
III.
Not be on the list of companies published by the SAT, pursuant to articles 69, with the exception of fractions II and VI, 69-B, fourth paragraph, or 69-B Bis, ninth paragraph of the CFF.
IV.
Have valid digital seal certificates, as well as not be in any of the circumstances established in article 17-H Bis of the CFF, during the last twelve months, counted from the date of submission of the registration request.
V.
Have a valid program or authorization to be able to designate merchandise under the regimes indicated in articles 28-A, first paragraph of the VAT Law and 15-A, first paragraph of the IEPS Law.
VI.
The status of the tax mailbox must be "Validated".
VII.
Keep accounting in electronic media and enter it monthly through the SAT portal, in accordance with article 28, fractions III and IV of the CFF and rules 2.8.1.5. and 2.8.1.6. of the RMF.
VIII.
Be up to date in the fulfillment of the obligations established in Annex 30 of the RGCE, in case you previously had the Registry in the Certification of Companies Scheme under the VAT and IEPS modality or with a VAT and IEPS guarantee, even if it is valid or expired.
IX.
Comply with the obligation to withhold and pay the ISR of the workers who carry out the production process or provide the service, as applicable.
In case of subcontracting specialized services or the execution of specialized works, comply with what is established in article 27, fraction V, third paragraph of the ISR Law.
X.
Have registered with the SAT the domiciles where you carry out activities linked to the Maquiladora or Export Program or use for the development of your economic and foreign trade activities, in terms of articles 27, section B, fractions II and III of the CFF and 29, fraction VIII of the CFF Regulations.
XI.
Not be suspended from the Importers Registry, the Importers Registry of Specific Sectors or the Sectoral Exporters Registry.
XII.
That the SAT has not filed a criminal complaint or lawsuit against the partners, shareholders, legal representative with powers for acts of dominion or members of the administration of the requesting company or, if applicable, declaration of prejudice; during the last three years prior to the submission of the request.
XIII.
Keep inventory control in accordance with article 59, fraction I of the Law.
XIV.
The partners or shareholders, legal representative with powers for acts of dominion and members of the administration are up to date in the fulfillment of their tax obligations and are not linked to companies whose Registry in the Certification of Companies Scheme has been cancelled.
XV.
The cancellation request will proceed when the VAT and/or IEPS that was the subject of the offered guarantee is paid, attaching the respective payment receipt or, if applicable, accrediting that there is no pending balance subject to said guarantee.
TRACKING AND RESOLUTION OF THE PROCEDURE OR SERVICE
How can I track the Procedure or Service?
Does the SAT carry out any inspection or verification to issue the resolution of this Procedure or Service?
At the following link: https://www.ventanillaunica.gob.mx/vucem/index.html,
with the folio number assigned to the procedure.
No.
Resolution of the Procedure or Service
The resolution will be notified to you through the Digital Window.
Maximum time limit for the SAT to resolve the Procedure or Service
Maximum time limit for the SAT to request additional information
Maximum time limit to comply with the requested information
I.
For acceptance, renewal or expansion
it will be forty days.
II.
For cancellation it will be four months.
Not applicable.
Fifteen days.
What document do I obtain upon finishing the Procedure or Service?
What is the validity of the Procedure or Service?
Procedure receipt.
I.
For acceptance of bond or letter of credit it will be thirty months.
II.
In the case of renewal of the bond or expansion of the validity
of the letter of credit, it will be granted for an additional period of twelve months
to the accepted validity.
ATTENTION CHANNELS
Inquiries and doubts
Complaints and reports
Via Chat: http://chat.sat.gob.mx
I.
SAT Complaints and Reports: 55-88-52-22-22 and
- 55-88-52-22-22 for other countries.
II.
Email: denuncias@sat.gob.mx
III.
SAT Mobile - Mobile Application, Complaints and Reports section.
IV.
On the SAT Portal:
https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V.
Red phones located in SAT offices.
Additional Information
I.
If compliance with the requirement is not met within the established period, it will be understood that the request was withdrawn.
II.
The maximum time limit for the authority to resolve the acceptance request will be calculated from the fulfillment of all requirements and conditions indicated in this procedure sheet.
III.
In case the renewal of the bond or the expansion of the validity of the letter of credit is not submitted on time and in due form, the bond will be considered not renewed or the validity of the letter of credit not expanded, as applicable, and as a consequence you must request the cancellation of the guarantee.
Once cancelled, you may resubmit the request for acceptance of a new guarantee in terms of this procedure sheet.
Legal Basis
Articles 28-A of the VAT Law, 15-A of the IEPS Law, 141 and 142 of the CFF, 89 and 90 of the CFF Regulations, and rules 7.4.1., 7.4.2., 7.4.4. and 7.4.10. of the RGCE.
...
140/LA Notice of extension of deadlines to comply with requirements of certified companies.
Procedure
Service
Description of the Procedure or Service
Amount
Submits the notice to extend the deadlines for requirements up to the same period, only once, resulting from procedures applicable to the integral certification scheme.
Free
Payment of duties Cost:
$
Who can request the Procedure or Service?
When is it submitted?
Companies that have the registry in the certification of companies scheme under the VAT and IEPS, Commercial and Importer, Authorized Economic Operator and Certified Commercial Partner modalities, any area.
Within the deadline established to comply with the requirement.
Where can I submit it?
Before the official records office of the AGACE, located at Avenida Hidalgo number 77, Guerrero neighborhood, Cuauhtémoc Borough, postal code 06300, Mexico City, during business hours from Monday to Friday from 8:00 to 14:30 hours.
INFORMATION TO CARRY OUT THE TRAMITE OR SERVICE
What do I have to do to carry out the Trámite or Service?
I.
Go with the documentation of the trámite before the official records office of the authority mentioned in the previous section.
II.
Deliver the documentation to the authority in charge of the trámite.
III.
Receive and keep the stamped free-form document, as a receipt of receipt.
What requirements must I meet?
State in the free-form document the number of the official letter by which the authority requested information, documentation, or compliance with obligations, as well as the reasons justifying the extension of the deadline.
What conditions must I meet?
Not applicable.
FOLLOW-UP AND RESOLUTION OF THE TRAMITE OR SERVICE
How can I follow up on the Trámite or Service?
Will the SAT carry out any inspection or verification to issue the resolution of this Trámite or Service?
No.
Resolution of the Trámite or Service
Not applicable.
Maximum deadline for the SAT to resolve the Trámite or Service
Maximum deadline for the SAT to request additional information
Maximum deadline to comply with the requested information
Not applicable.
Not applicable.
Ten days.
What document do I obtain at the end of the Trámite or Service?
What is the validity of the Trámite or Service?
Receipt of receipt.
Ten days.
ATTENTION CHANNELS
Inquiries and doubts
Complaints and reports
MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for the United States and Canada, in option 7 Foreign Trade, Submenu 7 integral certification scheme and through the following email addresses, certification.iva.ieps@sat.gob.mx and oeamexico@sat.gob.mx
I.
SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II.
Email: denuncias@sat.gob.mx
III.
SAT Mobile - Cell phone application, Complaints and Reports section.
IV.
On the SAT Portal: https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V.
Red phones located in SAT offices.
Additional information
The ten days of the deadline extension will begin to be counted from the day following the expiration of the deadline established to address the requirement of the corresponding procedure.
Legal basis
Articles 100-A of the Law, 28-A VAT Law, 15-A IEPS Law and 18, 18-A and 19 of the CFF, rules 1.2.2., 7.1.2., 7.1.6., 7.1.9., 7.1.11., 7.2.1., 7.2.2., 7.2.3., 7.2.4., 7.2.5., 7.4.1., 7.4.10., 7.4.11., 7.5.1., 7.5.2., 7.5.3. and 7.5.4. and Annex 1 of the RGCE.
...
144/LA Notice of non-arrival of goods.
Trámite
Service
Description of the Trámite or Service
Amount
Submits the notice when goods do not arrive at the general warehouse due to fortuitous event or force majeure, no later than the next business day after the deadline for the arrival of the goods expired.
Free
Payment of duties Cost: $
Who can request the Trámite or Service?
When is it submitted?
The authorized general warehouse that issued model M1.8.
" Electronic credit letter ", contained in Annex 1.
No later than the next business day after the deadline for the arrival of the goods expired.
Where can I submit it?
At the Digital Window, through the following link: https://www.ventanillaunica.gob.mx
INFORMATION TO CARRY OUT THE TRAMITE OR SERVICE
What do I have to do to carry out the Trámite or Service?
I.
Enter the following link: https://www.ventanillaunica.gob.mx
II.
Log in with your e.firma or your username and password.
III.
Select " trámites ", choose the option " new requests " and select SHCP.
IV.
In the SAT section, choose the option " Foreign Trade Records " and select " Sending of notices " .
V.
Choose the option " Notice of non-arrival of goods " .
VI.
Capture the requested information.
VII.
Attach the requested documentation.
VIII.
Sign the request.
IX.
Print and keep the receipt of receipt.
What requirements must I meet?
Free-form document, which you must present with the following information and documentation:
I.
Number of customs entry and the number of folio of model M1.8. " Electronic credit letter " corresponding to the goods that did not arrive.
II.
Detailed description of the fortuitous event or force majeure by which the goods did not arrive at the general warehouse, indicating the circumstances of time, manner and place.
III.
The quantity of goods, expressed in units of measurement according to the TIGIE, which must match those indicated in model M1.8. " Electronic credit letter " corresponding to the goods that did not arrive.
IV.
The place where the goods are located and their material conditions.
V.
Attach the documentation that certifies the fortuitous event or force majeure containing the list of goods related in the customs entry and in model M1.8. " Electronic credit letter " corresponding to the goods that did not arrive, such as, copy of the complaint filed with the Public Ministry, copy of the statement of facts or documentation issued by the competent authority, copy of the contract or insurance policy for the goods, copy of the insurance company's report and notarial statement of facts.
VI.
Attach photographs of the locks associated with the customs entries.
What conditions must I meet?
I.
Be registered and active in the RFC.
II.
Have a valid e.firma.
III.
Be up to date in fulfilling your tax obligations.
IV.
Be a legal entity, constituted in accordance with Mexican legislation.
V.
Not be found in the list of companies published by the SAT in accordance with articles 69 except for fraction VI, 69-B, fourth paragraph and 69-B Bis, ninth paragraph of the CFF.
VI.
Have valid digital seal certificates, as well as not be found in any of the circumstances established in article 17-H Bis of the CFF, during the twelve months prior to the date of submission of the request in the registry.
VII.
The status of the tax mailbox must be " Validated ".
VIII.
The status of the tax domicile must be " Located ".
FOLLOW-UP AND RESOLUTION OF THE TRAMITE OR SERVICE
How can I follow up on the Trámite or Service?
Will the SAT carry out any inspection or verification to issue the resolution of this Trámite or Service?
At the following link: https://www.ventanillaunica.gob.mx/vucem/index.html , with the number of folio assigned to the trámite.
No.
Resolution of the Trámite or Service
Not applicable.
Maximum deadline for the SAT to resolve the Trámite or Service
Maximum deadline for the SAT to request additional information
Maximum deadline to comply with the requested information
Not applicable.
Not applicable.
Ten days.
What document do I obtain at the end of the Trámite or Service?
What is the validity of the Trámite or Service?
Receipt of receipt.
Not applicable.
ATTENTION CHANNELS
Inquiries and doubts
Complaints and reports
Via Chat: http://chat.sat.gob.mx
I.
SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II.
Email: denuncias@sat.gob.mx
III.
SAT Mobile - Cell phone application, Complaints and Reports section.
IV.
On the SAT Portal: https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
V.
Red phones located in SAT offices.
Additional information
I.
Documentation presented in another language must be accompanied by its translation into Spanish.
II.
When the information or documentation are incomplete or present inconsistencies, the authority will require you to correct said inconsistencies within a period not exceeding ten days, counted from the day following the notification of the requirement takes effect. In case of not correcting the inconsistencies within said period, the corresponding notice will be considered not submitted.
III.
The general warehouse must obtain from the importer, exporter, customs agent or customs agency the information and documentation necessary to certify the fortuitous event or force majeure, in order to transmit the notice of non-arrival.
IV.
The submission of the notice does not limit the exercise of verification powers, leaving intact the exercise of powers of the competent authority.
Legal basis
Articles 119 and 119-A of the Law, rules 1.2.2., 1.2.4., 4.5.7. and 4.5.33. of the RGCE.
145/LA Monthly notice on customs accounts and guarantee customs accounts.
Trámite
Service
Description of the Trámite or Service
Amount
Submits this notice with the information on customs accounts and guarantee customs accounts that were operated in the immediately preceding month.
Free
Payment of duties Cost: $
Who can request the Trámite or Service?
When is it submitted?
Credit institutions or brokerage houses authorized to operate customs accounts.
Within the first ten days of the month.
Where can I submit it?
Before the SAT and ANAM, through the following email addresses: cuentas.aduaneras@sat.gob.mx and cuentasaduaneras.dgia@anam.gob.mx
INFORMATION TO CARRY OUT THE TRAMITE OR SERVICE
What do I have to do to carry out the Trámite or Service?
Send an email with your notice to the authority mentioned in the previous section, complying with what is established in the section " What requirements must I meet? " .
What requirements must I meet?
Send Excel file in zip format, in which you must include the following:
I.
Customs record folio.
II.
Name, denomination or corporate name and RFC key of the importer.
III.
Indicate whether it is a customs account or a guarantee customs account.
IV.
Customs entry number.
V.
Issue date and expiration date.
VI.
Initial balance.
VII.
Status.
VIII.
Type of operation.
What conditions must I meet?
I.
Be registered and active in the RFC.
II.
Have a valid e.firma.
III.
Be up to date in fulfilling your tax obligations.
IV.
Be a legal entity, constituted in accordance with Mexican legislation.
V.
Not be found in the list of companies published by the SAT in accordance with articles 69 except for fraction VI, 69-B, fourth paragraph and 69-B Bis, ninth paragraph of the CFF.
VI.
Have valid digital seal certificates, as well as not be found in any of the circumstances established in article 17-H Bis of the CFF, during the twelve months prior to the date of submission of the request in the registry.
VII.
The status of the tax mailbox must be " Validated ".
VIII.
The status of the tax domicile must be " Located ".
FOLLOW-UP AND RESOLUTION OF THE TRAMITE OR SERVICE
How can I follow up on the Trámite or Service?
Will the SAT or ANAM carry out any inspection or verification to issue the resolution of this Trámite or Service?
Not applicable.
No.
Resolution of the Trámite or Service
Not applicable.
Maximum deadline for the SAT or ANAM to resolve the Trámite or Service
Maximum deadline for the SAT or ANAM to request additional information
Maximum deadline to comply with the requested information
Not applicable.
Not applicable.
Not applicable.
What document do I obtain at the end of the Trámite or Service?
What is the validity of the Trámite or Service?
Receipt of receipt.
Not applicable.
ATTENTION CHANNELS
Inquiries and doubts
Complaints and reports
I.
MarcaSAT: 55-62-72-27-28 and 01-87-74-48-87-28 for the United States and Canada.
II.
Personal attention in SAT offices, located in various cities in the country, during business hours from Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.
The addresses of the offices are available at: https://www.sat.gob.mx/portal/public/directorio
III.
Personal attention in ANAM offices located in various cities in the country, during business hours from Monday to Thursday from 8:30 to 16:00 hours, and Friday from 8:30 to 15:00 hours.
IV.
In the Tax Services Modules and SARE Modules, in a business hours of 8:30 to 14:30 hours.
V.
Via Chat: http://chat.sat.gob.mx
I.
SAT Complaints and Reports: 55-88-52-22-22 and + 55-88-52-22-22 for other countries.
II.
Email addresses:
III.
SAT Mobile - Cell phone application, Complaints and Reports section.
IV.
On the SAT or ANAM Portals: https://www.sat.gob.mx/portal/private/aplicacion/nueva-denuncia
https://anam.gob.mx/recepcion%20de%20quejas%20y%20denuncias/
V.
Red phones located in SAT offices.
Additional information
Not applicable.
Legal basis
Articles 84-A, 86, 86-A and 87 of the Law and rules 1.6.25. and 1.6.26. of the RGCE.
Sincerely.
Mexico City, May 13, 2025.- In substitution for the absence of the Head of the Tax Administration Service, on the basis of article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona .- Rubric.
FIRST MODIFICATION TO ANNEX 4 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025
Customs hours
...
Customs / Customs section:
Operating hours:
...
...
...
XLI.
Ciudad Miguel Alemán Customs.
Import and Export. Monday to Friday from 8:00 to 20:00 hours. Saturdays and Sundays from 09:00 to 15:00 hours.
...
...
...
Sincerely.
Mexico City, May 13, 2025.- In substitution for the absence of the Head of the Tax Administration Service, on the basis of article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator Lic. Ricardo Carrasco Varona .- Rubric.
FIRST MODIFICATION TO ANNEX 10 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025
Goods subject to registration in the Registry of Importers of Specific Sectors or in the Sectoral Exporters Registry
...
Content
I.
Registry of Importers of Specific Sectors:
...
Sector 2.
Radioactive and nuclear.
...
II.
...
I.
Registry of Importers of Specific Sectors:
...
Sector 2. Radioactive and nuclear:
Tariff fraction and NICO
Description
Limitation
...
...
...
3801.10.01
Bars or blocks.
00
Bars or blocks.
Only:
Graphite with a purity level higher than 5 parts per million of boron equivalent and with a density higher than 1.5 g/cm³. The boron equivalent (BE) can be determined experimentally or is calculated as the sum of BE Z for impurities (excluding the carbon BE since carbon is not considered an impurity) including the boron, where: BE Z (ppm) = CF x concentration of element Z (in ppm); CF is the conversion factor: ( z x A B ) divided by ( B x A z ); B and z are the sections effective thermal neutron capture cross-sections (in barns) for natural boron and element Z, respectively; and A B and A Z are the atomic masses of natural boron and of element Z, respectively.
3801.10.99
The others.
00
The others.
Only:
Graphite, in the form of semi-manufactured, with a level of purity higher than 5 parts per million of boron equivalent and with a density higher than 1.5 g/cm³. The boron equivalent (BE) can be determined experimentally or is calculated as the sum of BE Z for impurities (excluding the carbon BE since carbon is not considered an impurity) including the boron, where: BE Z (ppm) = CF x concentration of element Z (in ppm); CF is the conversion factor: ( z x A B ) divided by ( B x A z ); B and z are the sections effective thermal neutron capture cross-sections (in barns) for natural boron and element Z, respectively; and A B and A Z are the atomic masses of natural boron and of element Z, respectively.
...
...
...
9022.90.99
The others.
01
Radiation generating units.
Only:
Ionizing radiation generating units; medical and industrial accelerators and/or X-ray generators of discharge spark or electron impulse accelerators that have any of the following sets of characteristics: 1) a. peak energy of electrons, of the accelerator, equal to or greater than 500 keV but less than 25 MeV; and b. merit factor (K) equal to or greater than 0.25, or 2) a. peak energy of electrons, of the accelerator, equal to or greater than 25 MeV; and b. peak power higher than 50 MW.
...
Sincerely.
Mexico City, May 13, 2025.- In substitution for the absence of the Head of the Tax Administration Service, on the basis of article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator Lic. Ricardo Carrasco Varona .- Rubric.
THIRD MODIFICATION TO ANNEX 22 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025
Instructions for filling out the customs entry
...
Content
...
Appendix 2
Customs entry keys
Definitive regime
Key
Application circumstances
...
...
A3 - Regularization of goods (definitive import).
I.
Goods that are in national territory without having complied with the customs clearance formalities.
II.
Goods that had entered national territory under the regime of temporary import whose deadline had expired, and even the waste generated.
III.
Machinery or equipment that does not have the necessary documentation to accredit its legal import, stay or possession, and even the imported temporarily whose deadline had expired.
IV.
Goods referred to in article 108, fraction III of the Law and of goods susceptible to being individually identified, which by reason of judicial adjudication acquire the institutions of development banking.
V.
Test vehicles that entered fiscal deposit by companies of the automotive or vehicle manufacturing industry for road transport.
VI.
Excess or undeclared goods in the customs entry for introduction to fiscal deposit, which are in the possession of the general warehouse.
VII.
Definitive import of stolen goods.
VIII.
Definitive import of goods imported under an ATA Carnet.
IX.
Import of damaged containers and railroad cars.
X.
Goods that had entered national territory under the regime of strategic fiscalized premises whose deadline had expired.
XI.
Goods that did not arrive at the general warehouse within the twenty natural days following the issuance of the credit letter.
...
...
...
Appendix 8
Identifiers
Key
Nive l
Application Circumstances
Complement 1
Complement 2
Complement 3
...
...
...
...
...
...
A3 - Regularization of goods (definitive import).
G
Identify in accordance with the circumstances of the A3 document code in appendix 2. Declare the key that corresponds, according to the following: 1. Rule 2.5.1., except vehicles. 1A. Rule 2.5.1., once the verification powers have been initiated by the authority. 2. Rule 2.5.2., once the verification powers have been initiated by the authority. 2A. Rule 2.5.2., except vehicles. 3. Rule 4.3.21. 4. (Repealed) 5. Rule 2.5.2., for waste. 6. Rule 2.5.5. 7. (Repealed) 8. Rule 4.5.31., fraction III. 9. Not applicable. 10. Rule 4.5.24. 11. Rule 2.5.7., first paragraph. 12. Rule 2.5.7., sixth paragraph. 13. Rule 2.5.1., for vehicles 14. Rule 2.5.2., for vehicles. 15. Rule 2.5.4. 16. (Repealed) 17. (Repealed) 18. (Repealed) 19. Rule 3.6.11. 20. Rule 4.2.18. 21. Rule 4.2.5. 22. (Repealed) 23. Rule 2.5.3., except vehicles. 24. Rule 4.5.7. Do not enter data. (Empty) . Do not enter data. (Empty).
...
...
...
...
...
...
NS - Exception of registration in the importers and exporters registries sectoral.
P
I
Goods that have limitation in Annex 10 and are not expressly indicated in the same. II. Samples and sample books that by their conditions lack commercial value, in accordance with rule 3.1.2. Declare the key that corresponds according to the following: 307- The goods have limitation in the Annex 10 and are not indicated expressly in the same. 308- It is about samples and sample books that by their conditions lack commercial value. Do not enter data. (Empty) . Do not enter data. (Empty).
...
...
...
...
...
...
TM - International transit.
G
Indicate that it is a transit in accordance with what is established in rules 4.6.23., 4.6.24. and 4.6.28. 1. Rule 4.6.23. 2. Rule 4.6.24. 3. Rule 4.6.28. Do not enter data. (Empty) . Do not enter data. (Empty).
...
...
...
...
...
...
...
Sincerely.
Mexico City, May 13, 2025.- In substitution for the absence of the Head of the Tax Administration Service, on the basis of article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator Lic. Ricardo Carrasco Varona .- Rubric.
FIRST MODIFICATION TO ANNEX 29 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2025
Goods that cannot be destined to the regimes: temporary import for manufacturing, transformation or repair in maquila or export programs; fiscal deposit; manufacturing, transformation or repair in fiscalized premises and strategic fiscalized premises
...
I.
Goods that cannot be destined to the regimes: temporary import for manufacturing, transformation or repair in maquila or export programs; manufacturing, transformation or repair in fiscalized premises and strategic fiscalized premises:
Tariff fraction and NICO
Description
Limitation
2710.12.99
The others.
01
Pure mineral oils of petroleum, in tank-car, tank-ship or tank-truck.
03
Aviation gasoline.
04
Gasoline with octane rating lower than 87.
05
Gasoline with octane rating equal to or higher than 87 but lower than 92.
06
Gasoline with octane rating equal to or higher than 92 but lower than 95.
91
The other gasolines.
99
The others.
2710.19.99
The others.
03
Diesel oil (gas oil) and its mixtures, with a sulfur content equal to or lower than 15 ppm.
04
Diesel oil (gas oil) and its mixtures, with a sulfur content higher than 15 ppm but equal to or lower than 500 ppm.
05
Fuel oil (combustóleo).
08
Turbosine, kerosene (lamp oil) and its mixtures.
91
The other diesel oils (gas oils) and their mixtures.
2710.20.01
Petroleum oils or bituminous mineral oils (except crude oils) and preparations not expressed or included elsewhere, with a content of petroleum oils or of bituminous mineral oil equal to or higher than 70% by weight, in which these oils constitute the base element, containing biodiesel, except waste oils.
00
Petroleum oils or bituminous mineral oils (except crude oils) and preparations not expressed or included elsewhere, with a content of petroleum oils or of mineral
...
bituminous superior or equal to 70% by weight, in which these oils constitute the base element,
containing biodiesel, except for oil waste.
2711.12.01
Propane.
00
Propane.
2711.19.01
Butane and propane, mixed with each other, liquefied.
00
Butane and propane, mixed with each other, liquefied.
3826.00.01
Biodiesel and its mixtures, without petroleum or bituminous mineral oils or with a
content lower than 70% by weight of these oils.
00
Biodiesel and its mixtures, without petroleum or bituminous mineral oils or with a content
lower than 70% by weight of these oils.
II.
In addition to the goods listed in fraction I of this annex, the following goods cannot be destined to the tax deposit regime:
Tariff fraction and
NICO
Description
Caveat
3811.21.07
Additives for lubricating oils when presented in bulk, except what is included in
tariff fractions 3811.21.01, 3811.21.02, 3811.21.03, 3811.21.04, 3811.21.05 and
3811.21.06.
00
Additives for lubricating oils when presented in bulk, except what is included in the
tariff fractions 3811.21.01, 3811.21.02, 3811.21.03, 3811.21.04, 3811.21.05 and 3811.21.06.
Respectfully.
Mexico City, May 13, 2025.- In substitution for the absence of the Head of the Tax Administration Service, with
basis in article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco
Varona signs. - Rubric.
In the document you are viewing, there may be text, characters or objects that do not display correctly due to conversion to HTML format, so we recommend always taking as reference the digitized image of the DOF or the PDF file of the edition. The content, form and scope of the published documents are the strict responsibility of their issuer.
INQUIRY
BY DATE
Do
Lu
Ma
Mi
Ju
Vi
Sá
INDICATORS
Exchange Rate and Rates as of 08/23/2026
UDIS
8.805888
See more
SURVEYS
Did you like the new image of the Official Gazette of the Federation website?
No
Yes
Official Gazette of the Federation
Río Amazonas No. 62, Col. Cuauhtémoc, C.P. 06500, Mexico City Tel. (55) 5093-3200, where you can access our menu of services
Electronic address: dof.gob.mx
111
LEGAL NOTICE | SOME RIGHTS RESERVED © 2026
More like this from SHCP
SHCP published 15 documents in the last 30 days. We email you each new one the day it's published.