Fifth Advance Version of the Second Resolution Amending the 2026 General Foreign Trade Rules (RGCE) and Annexes 1, 2 and 22

On September 15th, 2026, The Mexican Tax Administration Service (SAT) released on its Portal, pursuant to Rule 1.1.2. of the General Foreign Trade Rules (RGCE), the Fifth Advance Version of the Second Resolution Amending the RGCE for 2026 and its Annexes 1, 2 and 22. 

This advance version introduces adjustments to several operating rules regarding customs clearance, bonded warehousing, the Certified Companies Scheme and the Value Declaration (Manifestación de Valor), while also extending certain transitory facilities and updating Annexes 1, 2 and 22. 

As with any provision released in advance, its applicability and the point at which it takes full effect will depend on the terms of Rule 1.1.2., as well as on each company's specific operations and customs regime. 

What is being amended? 

The resolution will enter into force the day after its publication in the Federal Official Gazette (DOF); provisions released in advance take effect under Rule 1.1.2. The amendment to key C1 of appendix 9 of Annex 22 will additionally follow the terms of the Ministry of Economy's Agreement published in the DOF on May 28, 2026. 

Key points by topic 

• SEA suspension due to NICO: The procedure to lift a suspension (procedure form 20/LA) is no longer processed as a "notice" and becomes a "request," to be resolved by the customs authority within five days.
• Samples: Companies may now import up to two kilograms of goods per tariff item and NICO listed in item (numeral) 8 TER of Annex 2.2.1, in order to obtain the Attestation Report or Compliance Report, provided that sections II and III of Rule 3.1.2. are met, by filing a statement made under oath.
• Bonded warehousing — donation of goods: The donation of goods held in general deposit warehouses must be processed through procedure form 109/LA.
• General deposit warehouses — non-arrival of goods: The procedure for the non-arrival notice (form 144/LA) and its consequences are clarified, including the possible suspension of the Electronic Quota Letter (M1.8) if force majeure or an act of God is not substantiated.
• Certified Companies Scheme: Applicant companies under the Trading/Importing Company, Authorized Economic Operator (AEO) or Certified Trade Partner modalities may now remedy, within three months, any security-standard non-compliances identified during the inspection visit, and must notify AGACE within twenty days of remedying them.
• Value Declaration (MVE) — extensions: Certain transitory facilities are extended: through September 30, 2026, the 2025 RGCE scheme continues to apply; and through December 31, 2026, companies may continue to forgo transmitting certain contract documentation if it was already transmitted under Article 36-A of the Customs Law, or may instead use form E15.
• Annexes 1, 2 and 22: The First Amendment to Annexes 1 and 2, and the Second Amendment to Annex 22, are released, the latter including an update to key C1 of appendix 9. 

Who may be affected? 

• Customs brokers and importers whose operations are suspended in the SEA due to an inaccurate NICO declaration.
• Importers seeking to obtain Attestation or Compliance Reports through the import of samples.
• General deposit warehouses and companies operating under the bonded warehouse regime.
• Companies certified, or in the process of certification, under the AEO, Certified Trade Partner, or Trading/Importing Company modalities.
• Importers with contracts or operations subject to the Value Declaration. 

Actions for taxpayers to consider 

• If your company operates under a SEA suspension due to NICO, review the new procedure and deadlines applicable to form 20/LA.
• Assess whether your sample-import operations could benefit from the new facility under Rule 3.1.2.
• If you operate a general deposit warehouse, update internal processes in line with forms 109/LA and 144/LA.
• Certified companies should closely track the three-month deadline to remedy security-standard non-compliances identified during the inspection visit, and the twenty-day deadline to report such remediation to AGACE.
• Determine whether your Value Declaration operations can take advantage of the extensions in effect through September and December 2026.
• Review the updated content of Annexes 1, 2 and 22 to the extent applicable to your procedures and controls.
• Monitor the final publication of this resolution in the DOF, given its current status as an advance version. 

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.