Fifth Resolution on Amendments to the General Foreign Trade Rules for 2025 and Annexes 1, 2, and 5

On October 21, 2025, the Tax Administration Service (SAT) published in the Official Gazette of the Federation the Fifth Resolution of Amendments to the General Foreign Trade Rules (RGCE) for 2025, along with Annexes 1, 2, and 5. These amendments entered into force the day after their publication, except for certain changes related to ATA Carnets, which will take effect on November 1, 2025.

Amendments

Below is a list of only some of the amendments; we recommend reviewing the full publication to identify other topics not addressed in this bulletin.

1. Regulation of the Hydrocarbons and Fuels Sector
   New provisions are established for the control and oversight of operations related to hydrocarbons and fuels.

2. Operation of ATA Carnets
   Modifications are made to the rules governing the operation of ATA Carnets, facilitating their use for the temporary importation of goods in international events.

3. New Rules on Registries and Amendment of Customs Declarations

• Grounds for suspension in registries (Rule 1.3.3)
  Subsections XXXII and XL provide for the suspension of importers, specific sectors, or exporters when weapons, narcotics, or prohibited goods are introduced or removed without demonstrating compliance with applicable regulations or restrictions.
• Amendment of customs declarations (Rule 6.1.1)
  Taxpayers are now allowed to amend the information on a customs declaration as many times as necessary, provided it is done before the automated selection mechanism is activated. After activation, only minor administrative errors may be corrected.

Amended Annexes

Annex 1: New formats and foreign trade templates updated according to the changes in the general rules.
Annex 2: Modification of foreign trade procedures, including new processes and requirements for various customs procedures.
Annex 5: Adjustments to the provisions related to the operation of ATA Carnets, aligned with the modifications to the general rules.

Recommendations for Foreign Trade Operators

• Review the amendments to the RGCE and their annexes in detail to ensure compliance with the new provisions.
• Update internal procedures and management systems to incorporate the changes in customs processes and requirements.
• Train personnel involved in foreign trade operations on the new regulations and procedures.

The recent amendments to the 2025 General Foreign Trade Rules reflect the authorities’ commitment to strengthening security, simplifying procedures, and promoting transparency in international operations. It is essential for companies to review these updates and adapt their internal processes to ensure timely compliance. Proactive management will allow businesses to take advantage of a clearer and more efficient regulatory framework, contributing to the growth and competitiveness of Mexican foreign trade.

For full details, consult the official DOF publication.