SAT modifies the General Foreign Trade Rules for 2026

The Tax Administration Service (SAT) published the Second Resolution of Modifications to the General Foreign Trade Rules for 2026 and its annexes 1, 2, and 22, which adjusts procedures, deadlines, and requirements for importers, exporters, and customs agents. The provision appears in the Official Gazette of the Federation (DOF) No. 257/2026, dated Tuesday, September 22, 2026, Section I, page 66, and enters into force the day following its publication. The document was signed on September 10, 2026, in Mexico City by Ricardo Carrasco Varona, General Legal Administrator, acting in the absence of the Head of the SAT.

The resolution is issued 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 Tax Administration Service Law, and 8 of its Internal Regulations. This is the second modification of the year to the current rules, originally published in the DOF on December 27, 2025.

Reformed Rules and Definitions

The first resolution reforms the Glossary, fraction III, numeral 40, and the following rules of the RGCE for 2026:

1.4.12., regarding the procedure to lift the suspension to operate in the SEA due to an inaccurate declaration of the NICO.
1.4.14., first paragraph, fraction VIII and second paragraph, regarding the electronic file compiled by the customs agent and the customs agency.
3.7.20., regarding the fine for lack of labeling according to Annex 26.
4.5.15., second paragraph, and 4.5.33., fraction III, regarding destruction, donation, and fiscal deposit notices.
4.6.11., first paragraph, regarding the registration of transport companies for goods in transit.
7.1.4., fifth paragraph, 7.1.5., third paragraph, and 7.2.1., third paragraph, fraction I and fourth paragraph, fraction IV, of the Company Certification Scheme.

Additionally, a sixth paragraph is added to rule 3.1.2., which allows importers to introduce up to two kilograms of each commodity to obtain the Attestation Report or Compliance Report.

Changing Deadlines and Procedures

The suspension to operate in the SEA may be lifted within five days through procedure sheet 20/LA.
The electronic file of the customs agent or agency must be updated every three years or whenever the user reports modifications.
Companies in the Company Certification Scheme will have three months to remedy non-compliance with security standards and shall inform AGACE within a maximum of twenty days; a new application may be submitted after six months.
Regarding labeling, the interested party may prove compliance with the NOM within thirty days following the notification of the report.
The Eleventh Transitory is amended: the facilities of the Fifth Transitory of the RGCE for 2025 are maintained until September 30, 2026, and until December 31, 2026, it will not be necessary to transmit the documentation from Article 81, fractions II, III, and IV of the Regulation.

Annexes 1, 2, and 22

First Modification to Annex 1: incorporates format E15 “Information on contracts associated with the Value Declaration,” as well as requests F1 and F3.
First Modification to Annex 2: updates procedure sheets such as 20/LA, 109/LA, 114/LA, and 144/LA; the registration of transport companies costs 9,335.00 pesos and requires a minimum share capital of 3,113,240.00 pesos.
Second Modification to Annex 22: updates appendices 6 (bonded warehouses), 8 (identifiers), 9 (non-tariff regulations and restrictions), and 13 (payment methods).

The modification to key C1 of appendix 9 of Annex 22 will enter into force according to the Sole Transitory of the Agreement of the Secretaría de Economía published in the DOF on May 28, 2026.

Impact on foreign trade

The changes compel importers, exporters, customs agents, and agencies to review their files, formats, and response deadlines before the SAT and the ANAM, as several operational rules are subject to short deadlines and the periodic updating of information. The immediate entry into force, the day after publication, reduces the adaptation margin for Mexican foreign trade operators.

Source: Official Gazette of the Federation, No. 257/2026, September 22, 2026, Section I (Executive Branch), p. 66 (official reference: Second Resolution of Modifications to the General Foreign Trade Rules for 2026 and annexes 1, 2, and 22).