To keep you informed about the recent amendments to the General Foreign Trade Rules for 2025, please be advised that on October 21, 2025, the Tax Administration Service (SAT) published in the Official Gazette of the Federation the Fifth Resolution of Amendments to the General Foreign Trade Rules for 2025, along with Annexes 1, 2, and 5. In general terms, these amendments will enter into force the day following their publication. The most relevant changes include the following:

• Grounds for Suspension from Importer Registries (Rule 1.3.3., Sections XXXII and XL)
  • Section XXXII: Detection of weapons or narcotics during customs inspection or during verification of goods in transit, in accordance with Article 193 of the Federal Criminal Code.
  • Section XL (Hydrocarbons Sector): Suspension will apply to taxpayers who:
    • Do not hold valid permits as required by the Hydrocarbons Law.
    • Contract services with individuals or legal entities that are not duly authorized.
• Customs Clearance at Locations Other than Authorized Ones (Rules 2.4.1 and 2.4.2)
  • In the case of authorizations and extensions for customs clearance at locations other than those authorized, companies must first demonstrate compliance with all applicable permits, concessions, and contracts required by the relevant sectoral authorities.
• Modifications to the ATA Carnet Scheme (Rules 3.6.1., 3.6.5., 3.6.13., and 3.6.14.)
  • New requirements are being introduced for guaranteeing associations, such as the establishment of an annual guarantee, the implementation of IT systems, and the submission of monthly reports.
  • Likewise, grounds for cancellation are established in cases of non-compliance or inclusion on SAT restrictive lists.
  • Effective Date: The reforms will enter into force on November 1, 2025, with mandatory report submissions starting in December of the same year.
• Rectification of pedimentos (Rule 6.1.1.)
  • The cases in which the rectification of the pedimento is appropriate once the automated selection mechanism has been activated are clearly established, limited exclusively to errors of an administrative or minor nature..
  • The procedure by which a single authorization request must be submitted to the ACAJACE or the DGOA is formalized.
• The following Annex modifications are announced:
  • Third Amendment to Annex 1 of the RGCE for 2025.
  • Third Amendment to Annex 2 of the RGCE for 2025.
  • First Amendment to Annex 5 of the RGCE for 2025.

Due to the length of the publication, it is recommended that you consult the attached document.

J.A. DEL RÍO offers a wide array of specialized consulting services to assist you with these and other matters, in order to ensure that your project complies with the applicable characteristics  contained in this agreement.

If you have any questions, J.A. DEL RÍO can provide you with our experts to advise in matters concerning compliance with your legal and tax obligations. Once again, please let us know if we may be of any further assistance to you at: contacto@jadelrio.com.