On December 16, 2025, the Seventh Resolution of Amendments to the General Rules of Foreign Trade for 2025 and Annex 2 was published in the Official Gazette of the Federation (DOF).

Based on the amendments introduced, the key points are as follows:

Rule 1.5.1 – Declaration of Value

• When the customs broker or customs agency is not authorized to consult Form E2, the taxpayer must submit it in digital file format.
• If Form E2 contains incomplete information or errors, a new form must be generated through the Digital Single Window.
• Penalties for self-corrections are eliminated, and exceptions linked to Article 106 of the Customs Law are added, such as imports of vehicles for diplomatic missions, goods for international conventions and congresses, and samples or sample kits that meet the established requirements.

Rule 2.4.1 – Authorization and Extension

• Clearance at facilities located in Coatzacoalcos, Veracruz, is permitted for certain tariff classifications, provided that the goods are of national origin and a CFDI for the sale is available.

Rule 2.4.3 – Clearance Procedure

• For the export of such tariff classifications, the following must be attached to the customs declaration: general customer information, a list of issued CFDIs, and supporting documentation for the transactions.

Additionally, the Fourth Amendment to Annex 2 of the General Rules of Foreign Trade for 2025 is announced, through which Procedure Sheet 49/LA was added, concerning authorization and extension for the entry into or exit of goods from national territory through a location other than the authorized one.

These amendments are applicable as of December 17, 2025.

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.