On January 13, the Undersecretariat of Industry and Commerce of the Ministry of Economy published, on the website of the National Foreign Trade Information Service (“SNICE”), the preliminary resolution No. 400.2025.001 (see here), which includes specifications regarding the criteria and requirements for the applicability of Annex I of the Decree for the Promotion of the Manufacturing, Maquiladora and Export Services Industry (“IMMEX Decree”), amended on December 19, 2024, with the intention to establish the prohibition of temporarily importing under IMMEX the goods classified under Chapters 61, 62, and 63, and subheadings 9404.40 and 9404.90 of the Tariff of the Import and Export Duty Law.

The preliminary resolution also temporarily exempts companies from this prohibition if they meet the following requirements:

1. Hold a valid Registration under the Certified Companies Scheme issued by the Tax Administration Service and are not undergoing suspension or cancellation processes.
2. Provide the authority with online access to the automated inventory control system referred to in Annex 24, Section C, of the current General Administrative Guidelines in Foreign Trade Matters.
3. Have imported the specified goods during the last calendar year.

Interested companies will have a single opportunity to submit this request either in person at the applicable office or via email to the General Directorate of Trade Facilitation and Foreign Trade, using a free-form application that includes:

1. Compliance with the requirements established by Rule 1.3.5 of the General Administrative Guidelines in Foreign Trade Matters.
2. A statement expressing the desire to be covered by the criteria and guidelines outlined in the preliminary resolution.
3. Annexed list and supporting documentation proving compliance with the requirements.

If a company does not meet the requirements and the request is denied, it will not be allowed to submit a new application. 

It is important to note that once the exemption is approved, it will remain valid until July 13, 2025.

Our Foreign Trade and Customs team is available to address any questions regarding the application for this benefit, as well as to provide recommendations and preventive audits to ensure compliance with obligations related to customs operations.

This newsletter was prepared by José Alberto Campos-Vargas ([email protected]); Eduardo Sotelo-Cauduro ([email protected]);  Roberto Serralde-Rodríguez ([email protected]); María Luisa Mendoza-López ([email protected]); Juan Carlos Jiménez-Labora Mateos ([email protected]); Jasive Cordero Perez ([email protected]) and Ana Lucía Moreno-Elizondo ([email protected]).