The Tax Administration Service published on its Portal the Third Advance Version of the Second Resolution of Amendments to the Foreign Trade General Rules for 2026 and its Annexes 1 and 2, through which various provisions related to customs clearance, bonded warehouse, company certification, value declaration and procedures applicable before the authority are amended.
Among the most relevant changes, the following stand out:
1. Suspension to operate in the Electronic Customs System
Rule 1.4.12 is amended, regarding the procedure to cancel the suspension to operate in the Electronic Customs System — SEA — due to the inaccurate declaration of the NICO.
Pursuant to the amendment, customs brokers and importers suspended from operating in the SEA for the customs clearance of goods may disprove the cause of suspension or submit the corresponding customs guarantee account through the rectification of the customs entry. If applicable, the customs authority may cancel the suspension within a period of five days, provided that filing sheet 20/LA contained in Annex 2 is complied with.
Operational Impact:
Importers and customs brokers should review their tariff classification and NICO declaration processes, as well as have immediate response mechanisms in place to address suspensions in the SEA and avoid impacts on customs clearance.
2. Bonded warehouse: donation and notice of non-arrival of goods
Rule 4.5.15 is amended, related to the destruction or donation of goods under the bonded warehouse regime. In the case of donation of goods located in a general bonded warehouse, filing sheet 109/LA, related to the request for authorization to donate goods in favor of the Federal Treasury, must be complied with.
Likewise, Rule 4.5.33 is amended to specify the notice of non-arrival of goods, pursuant to filing sheet 144/LA, when the goods do not arrive within the applicable period due to force majeure or unforeseeable circumstances.
If the notice is not timely filed, or if the authority determines that the force majeure or unforeseeable circumstance is not proven, the issuing warehouse may not continue issuing the electronic quota certificate, until the applicable duties, countervailing duties, if any, are paid, and the applicable non-tariff regulations and restrictions are complied with.
Operational Impact:
General bonded warehouses should strengthen their controls over goods under the bonded warehouse regime, particularly in cases of donation, non-arrival of goods and issuance of electronic quota certificates.
3. Company Certification: observations regarding minimum security standards
Rules 7.1.4 and 7.1.5 are amended, related to the requirements for obtaining the Registration in the Company Certification Scheme, under the modalities of Trading Company and Importer, Authorized Economic Operator and Certified Commercial Partner.
When, as a result of an inspection visit, non-compliance related to the minimum security standards is detected, the applicant may remedy such non-compliance before the issuance of the resolution, for which it will have a maximum period of three months from the notification of the non-compliance.
Once remedied, the applicant must inform AGACE within a period not exceeding twenty days. If the information is incomplete or contains inconsistencies, the authority may require clarification within an additional period of twenty days.
Operational Impact:
Companies requesting or renewing certifications must timely address observations derived from inspection visits, document the remediation and formally notify AGACE within the applicable deadlines.
4. Subsequent obligations for certified companies
Rule 7.2.1 is amended, related to the obligations of companies that hold the Registration in the Company Certification Scheme.
Companies that have observations regarding the minimum security standards, derived from any compliance supervision inspection, must inform AGACE that such observations were remedied.
Operational Impact:
Certified companies must maintain documentary evidence of the corrective actions implemented, as well as internal controls that allow them to demonstrate continuous compliance with the minimum security standards.
5. Value declaration and transitional provisions
Transitory Article Eleventh of the RGCE for 2026 is amended, related to the value declaration.
Among the main changes, it is established that until September 30, 2026, those who introduce goods into national territory may comply with the corresponding provisions in accordance with the scheme provided under the previous rules.
Likewise, until December 31, 2026, it will not be necessary to transmit certain documentation related to the value declaration, provided that such documentation is transmitted in accordance with Article 36-A of the Customs Law.
Additionally, until December 31, 2026, taxpayers may choose to transmit form E15 “Information on contracts associated with the Value Declaration”, contained in Annex 1.
Operational Impact:
Importing companies should review their value declaration procedures, supporting documentation and contracts related to their operations, in order to ensure compliance within the applicable transitional deadlines.
6. Amendments to Annexes 1 and 2
Amendments to Annex 1 and Annex 2 of the RGCE for 2026 are published, related to forms and filing sheets applicable to the amended provisions.
Among the relevant forms and procedures identified are the electronic quota certificate, form E15, as well as filing sheets 20/LA, 109/LA and 144/LA.
Operational Impact:
Companies should verify that they are using the current forms and filing sheets, especially in procedures related to suspension in the SEA, donation of goods, non-arrival of goods and value declaration.
Entry into force
The resolution will enter into force on the day following its publication in the Official Gazette of the Federation. However, the provisions published in advance on the SAT Portal will take effect in accordance with Rule 1.1.2.
Recommendation
We suggest that companies proactively review their foreign trade processes, particularly the following points:
- Correct declaration of tariff classification and NICO in customs entries.
- Procedures to address suspensions in the SEA.
- Controls applicable to goods under the bonded warehouse regime.
- Compliance with requirements and remediation of observations in OEA, Certified Commercial Partner, Trading Company and Importer certifications.
- Updating files and documentary evidence of minimum security standards.
- Value declaration procedures, contracts and supporting documentation.
- Use of current forms and filing sheets pursuant to Annexes 1 and 2.
Based on the foregoing, it is advisable to strengthen internal controls related to tariff classification, documentary compliance, certifications and operational traceability, in order to reduce risks of suspension, requirements or impacts on customs clearance.
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