The Tax Administration Service (SAT) published the Second Resolution of Amendments to the General Foreign Trade Rules for 2026 and Annexes 1, 2 and 22, through which various rules applicable to foreign trade operations, Customs Brokers, general deposit warehouses, carriers, certified companies, and users required to prepare the Value Declaration are amended.
Among the most relevant changes are adjustments related to the Digital Window, suspension from operating in the Electronic Customs System (SEA) due to an incorrect NICO declaration, electronic user files, importation of samples, compliance with commercial information NOMs, bonded warehousing, company certifications, and temporary relief measures related to the Value Declaration.
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Topic
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Rule / provision
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Relevant change
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Digital Window
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Glossary, section III, item 40
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The reference to the Digital Window is updated in accordance with the Decree published in the Official Gazette of the Federation (DOF) on May 4, 2026.
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Suspension from the SEA due to incorrect NICO
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Rule 1.4.12
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The procedure to lift the suspension from operating in the SEA is established, through amendment of the customs entry or submission of a customs guarantee account, in accordance with procedure form 20/LA.
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Electronic user file
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Rule 1.4.14
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Customs brokers and customs agencies must maintain an electronic file for each user, including a statement under oath regarding certain lists under the Federal Fiscal Code (CFF); the file must be updated every three years or whenever the information changes.
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Importation of samples for compliance report
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Rule 3.1.2
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Up to two kilograms of each merchandise classified under tariff items and NICO codes listed in item 8 TER of Annex 2.2.1 may be imported to obtain the Attestation Report or Compliance Report, provided that a statement under oath is attached.
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Commercial information NOM
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Rule 3.7.20
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When compliance with a NOM under Annex 2.4.1, item 3, is not evidenced during customs inspection, and the issue involves omitted or inaccurate data under Annex 26, the interested party may demonstrate compliance within 30 days following notification of the report and pay the corresponding fine.
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Carrier registry
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Rule 4.6.11
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The registry is updated for carrier companies engaged in transit of goods, transfers to a Strategic Bonded Warehouse, or land cargo consolidation services.
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Certified companies / OEA
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Rules 7.1.4, 7.1.5 and 7.2.1
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Deadlines are established to remedy noncompliance related to minimum security standards: three months to correct, twenty days to notify AGACE and, if not remedied, the application may be submitted again after six months.
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Obligations of certified companies
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Rule 7.2.1
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Companies with observations regarding minimum security standards must inform AGACE once those observations have been remedied.
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Value Declaration and Form E15
One of the most relevant points of the Resolution is the amendment to the Eleventh Transitory Provision, under which certain relief measures related to the Value Declaration remain in place.
According to the document, until September 30, 2026, persons introducing goods into Mexican territory may comply with the Value Declaration under the scheme set forth in the 2025 RGCE.
Likewise, until December 31, 2026, it will not be necessary to transmit the documentation referred to in Article 81, sections II, III and IV of the Regulations to the Customs Law, provided such documentation is transmitted in accordance with Article 36-A of the Customs Law.
Additionally, until December 31, 2026, importers may elect to transmit Form E15 “Information on contracts associated with the Value Declaration” with the general data of the contracts, stating under oath that the information corresponds to the contracts related to the transaction.
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Annex
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Published amendment
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Relevance
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Annex 1
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First Amendment to Annex 1 of the RGCE for 2026.
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Related to forms and procedures applicable to foreign trade matters.
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Annex 2
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First Amendment to Annex 2 of the RGCE for 2026.
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Related to procedure forms applicable before customs authorities.
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Annex 22
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Second Amendment to Annex 22 of the RGCE for 2026.
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Affects the customs entry completion instructions, including codes, identifiers, and non-tariff regulations and restrictions (RRNA).
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Effective date
The Resolution will enter into force on the day following its publication in the Official Gazette of the Federation. For provisions previously released on the SAT website, their content will take effect in accordance with Rule 1.1.2 of the RGCE.
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