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DOF: 06/01/2025

Annex 24 to the General Rules for Foreign Trade

Minimum information to be contained in the automated inventory control system

For the purposes of article 59, section I of the Law, in connection with rules 4.3.1, 4.8.3, 7.1.1, section XIV, 7.1.4, second paragraph, section D, sections III and VII and 7.5.1, section XIII, the minimum information that the automated inventory control system must contain is disclosed, in accordance with the following:

Content

A.Minimum information to be contained in the automated inventory control system referred to in rule 4.3.1.

B.Information to be contained in the SECIIT, referred to in rule 7.1.4, second paragraph, section D, subsection VII.

C.Minimum information to be contained in the automated inventory control system for companies that are registered in the Company Certification Scheme.

A. Minimum information to be contained in the automated inventory control system referred to in rule 4.3.1:

The automated inventory control system in accordance with this paragraph shall at least allow for:

  1. To fully comply with the provisions established in the Law, its Regulations and the RGCE regarding inventory control of temporarily imported goods.
  2. To have an instrument for verifying the return of temporarily imported goods and control of goods pending return.
  3. Generate reports that allow compliance with the information requirements established in the customs provisions and those of the authority itself.

The system shall consist of at least the following catalogs and modules:

  1. Catalogs:

    1. General information about the taxpayer.
    2. Materials.
    3. Products.

  2. Customs module:

    1. Customs information module for entries (temporary imports).
    2. Information module on materials used.
    3. Customs information module for outgoing goods (returns, destructions, donations, regime changes, etc.).
    4. Fixed asset module.

  3. Reporting module:

    1. Report of entry of temporary import goods.
    2. Report of departure of temporary import goods.
    3. Report of balances of temporary import merchandise.
    4. Report of materials used.

The minimum information to be contained in the catalogs and modules mentioned in the previous paragraph is described below:

  1. Catalogs:

    1. General information about the taxpayer:

      The following should be indicated:

      1. Denomination or corporate name.
      2. Code in the RFC.
      3. IMMEX Program Number issued by the SE.
      4. Tax address and, if applicable, the address(es) of the industrial plant(s) and warehouse(s) (street, number, zip code, neighborhood and state).

        5. The data indicated in numbers 1 and 2 must appear in each and every one of the reports.

    2. Materials:

      The materials catalog shall identify each material used in the production of the export goods subject to the program, which shall indicate:

      1. Tariff fraction: the one that corresponds to the merchandise in accordance with the TIGIE.
      2. Description of the material: that which corresponds to the commercial description of the material.
      3. TIGIE unit of measure: the unit of measure that corresponds in accordance with the TIGIE.

    3. Products:

      The catalog of finished products that identifies each merchandise object of the program, which shall indicate:

      1. Tariff fraction: the one that corresponds to the merchandise in accordance with the TIGIE.
      2. Product description: that which corresponds to the commercial description of the product.
      3. TIGIE unit of measure: the unit of measure that corresponds in accordance with the TIGIE.

  2. Customs module:

    1. Customs information module for entries (temporary imports):

      This module should include at least the following information:

      1. Pedimento number (customs code/clearance section, patent and document number).
      2. Pedimento code.
      3. Date of entry declared in the customs declaration.

    2. Information module on materials used:

      This module shall contain the information of the process that is the object of the program and shall allow relating the quantities of the processed product with the actual consumption of components used in its production, for a specific period; as well as the quantities of shrinkage and waste resulting from the production process. For such purposes, actual consumption shall be understood as the temporarily imported goods referred to in Article 108, Section I of the Law, which are used in the process of elaboration, transformation, repair, manufacture, assembly or remanufacture of the goods subject to an IMMEX Program, determined for a specific period in accordance with the control systems that each company has established.

      The above may be determined in terms of the TIGIE unit of measure or the commercial unit of measure declared in the customs declaration. For disassembly operations, the data related to the temporary importation of the merchandise subject to disassembly and of the merchandise obtained in the disassembly process, in addition to those mentioned in paragraph a) of this section, are the following:

      1. Identification number or key: indicate the internal number or key that the company assigns to the merchandise resulting from the disassembly process and identifies it with the temporary import customs declaration that corresponds to the merchandise that is the object of the disassembly.
      2. Description: provide the commercial description of the merchandise resulting from the disassembly process, identified with a number or code, in accordance with the previous numeral.
      3. Unit of measure: the unit of commercialization corresponding to the merchandise described in the previous numeral.

        4. Quantity of merchandise: the corresponding quantity according to the unit of measurement indicated in the previous numeral.

      The parts recovered from the disassembly process shall be recorded as indicated in the preceding paragraph and may be returned or used in production or repair processes as inputs; the remaining parts shall be considered as waste.

    3. Customs information module for outgoing goods (returns, donations, destructions, regime changes, etc.):

      This module should include at least the following information:

      1. Pedimento number (customs code/clearance section, patent and document number).
      2. Date of the pedimento.
      3. Pedimento code.

      In this module, the quantity of each good determined or calculated in accordance with paragraph b) of this section shall be automatically unloaded (discounted), using for such purposes the PEPS inventory control method, unloading such goods from the customs declaration that covers the oldest temporary import that contains the goods to be unloaded, considering the following:

      1. If the total quantity of each determined good is less than the balance of such good contained in the customs declaration that covers the temporary import, the total quantity of the good will be unloaded.
      2. If the total quantity of each determined good is greater than the balance of said good contained in the customs declaration that covers the temporary import, the balance of the good contained in that customs declaration will be unloaded and the difference will be unloaded from the next customs declaration that covers the temporary import that corresponds in chronological order.

      Likewise, it must unload the waste at the time of donation, destruction, transfer, change of regime or return, using for such purposes the PEPS inventory control method, unloading said merchandise from the customs declaration that covers the oldest temporary import that contains the merchandise to be unloaded, using the same unloading procedure indicated in the preceding paragraph.

      In the case of repair processes, the actual consumption per month must be downloaded using the PEPS inventory control method, to identify the pedimentos that cover the temporary import.

      Certified companies that have the authorization referred to in rule 7.1.4.that manufacture goods of the electrical, electronic, auto parts, automotive, or aeronautical sector, for purposes of the discharges pursuant to the preceding paragraphs, may choose to automatically discharge (deduct) the value per tariff item that corresponds to the good determined or calculated pursuant to subsection b) of this section, using for such purposes the PEPS method, by discharging such value from the oldest temporary import customs declaration that contains values pending discharge of the tariff item in question.

      The certified companies of the auto parts industry that receive the certificates of transfer of goods from the companies of the automotive terminal or manufacturing industry of motor vehicles under the terms of rules 4.3.13., 4.3.17. and other related rules of the RGCE, that choose to apply the provisions of rule 7.3.1, section 7.3.1., shall record the number and date of the tax receipt issued in terms of rule 4.3.11., to the person to whom the parts and components or inputs were sold.

    4. Fixed Assets Module:

      Through this module the customs information of imports, exports, returns, transfers, donations, destructions and changes of regime of fixed assets must be indicated, as appropriate, and must include at least the following information:

      1. Description of the goods: provide a description of the goods including the make and model, in the case of machinery and equipment. In the case of spare parts, tools, instruments and molds, it will not be necessary to provide this information.
      2. Pedimento number (customs code/clearance section, patent and document number).
      3. Date of the pedimento.
      4. Pedimento code.

  3. Reporting module:

    This module shall allow the issuance of reports that prove compliance with customs obligations. The minimum reports to be issued in this module are as follows:

    1. Report of entry of temporary import goods. Which shall show the information referred to in the third paragraph, section II, subsection a) of this section.
    2. Report of departure of temporary import goods. Which shall show the information referred to in the third paragraph, section II, subsection c) of this section.
    3. Report of balances of temporarily imported goods. Which shall contain the balances by tariff fraction of the temporarily imported material.
    4. Report of materials used. This report shall show the quantity of materials used in production per specific period

B. Information to be contained in the SECIIT, referred to in rule 7.1.4, second paragraph, section D, subsection VII:

The SECIIT must receive electronically, within a period not to exceed 24 hours, the information indicated in this section, which must be obtained electronically from the corporate system, and the remaining information must be received no later than the time of payment of the corresponding customs declaration. Likewise, o n l i n e access must be allowed to the customs authority, ensuring compliance with the following objectives:

  1. To fully comply with the provisions established in the Law, its Regulations and the RGCE, regarding inventory control of temporarily imported goods.
  2. To have an instrument for verifying the return of temporarily imported goods and control of goods pending return.
  3. Generate reports that allow compliance with the information requirements established in the customs provisions and those of the authority itself.

The system shall consist of at least the following catalogs and modules:

  1. Catalogs:

    1. General information about the taxpayer.
    2. Materials.
    3. Products.
    4. Suppliers.
    5. Clients.
    6. Submanufacturing or submanufacturing.
    7. Customs brokers, customs agencies and/or customs agents.
    8. Fixed assets.

  2. Interface module:

    1. Input interface module (temporary imports).
    2. Output interface module (returns, destructions, donations, regime changes, etc.).
    3. Interface module for manufacturing movements and adjustments.

  3. Customs module:

    1. Customs information module for entries (temporary imports).
    2. Customs information module for outgoing goods (returns, destructions, donations, regime changes, etc.).
    3. Fixed asset module.

  4. Process module:

    1. Input processing module.
    2. Output processing module.
    3. Manufacturing movements and adjustments process module.
    4. Module for the discharge process.

  5. Reporting module:

    1. Report of entry of temporary import merchandise.
    2. Temporary import merchandise exit report.
    3. Report of balances of temporary import merchandise.
    4. Report of material discharges.
    5. Adjustment report.

The minimum information to be contained in the catalogs and modules mentioned in the previous paragraph is described below:

  1. Catalogs:

    1. General information about the taxpayer:

      The following should be indicated:

      1. Denomination or corporate name.
      2. Code in the RFC.
      3. IMMEX Program Number issued by the SE.
      4. Tax address and, if applicable, the address(es) of the industrial plant(s) and warehouse(s) (street, number, zip code, neighborhood and state).

      The data indicated in items 1 and 2 of this paragraph shall appear in each and every one of the reports of this Annex.

    2. Materials:

      The materials catalog shall identify each material used in the production of the export goods registered in the corporate system, which shall indicate:

      1. Part number or identification code: indicate the part number or internal identification code assigned to the material by the company.
      2. Description of the material: that which corresponds to the commercial description of the material.
      3. Tariff fraction: the one that corresponds to the merchandise in accordance with the TIGIE.
      4. Marketing unit of measure: the marketing unit of measure contained in the manufacturing system.
      5. TIGIE unit of measure: the unit of measure that corresponds in accordance with the TIGIE.
      6. Type of material: identify for each material used in the production of the export goods, whether it corresponds to:
        1. Direct material including raw materials, parts and components.
        2. Indirect material, which includes consumables used in the production process and recorded in the corporate inventory control.

        The data indicated in items 1 and 4 of this subsection must be obtained electronically from the corporate system, and therefore may not be modified within SECIIT.

    3. Products:

      The catalog of finished products that identifies each merchandise registered in the corporate system, which shall indicate:

      1. Part number or identification code: indicate the part number or internal identification code that the company assigns to the product and identifies it for the purposes of this Annex.
      2. Product description: that which corresponds to the commercial description of the product. Tariff fraction: the one that corresponds to the merchandise in accordance with the TIGIE.
      3. Marketing unit of measure: the marketing unit of measure contained in the manufacturing system.
      4. TIGIE unit of measure: the unit of measure that corresponds in accordance with the TIGIE.

      The data indicated in items 1 and 4 of this subsection must be obtained electronically from the corporate system, and therefore may not be modified within SECIIT.

    4. Suppliers:

      The catalog shall contain the suppliers related to the supply of goods and shall indicate at least the following data:

      1. Identification number or key assigned by the company.
      2. Name, denomination or company name.
      3. Whether domestic or foreign.
      4. If national, indicate the registration or authorization number that corresponds to:
        1. IMMEX Program.
        2. Strategic Bonded Warehouse.
      5. In the case of foreigners, the tax identification code, in the case of nationals, the RFC code or, if applicable, the CURP.
      6. Tax address (street, number, postal code, neighborhood, state and country).

      The data indicated in items 1 and 2 of this subsection must be obtained electronically from the corporate system, and therefore may not be modified within SECIIT. Inactive records in SECIIT's supplier catalog must remain in said catalog for five years from the date of deregistration.

    5. Clients:

      The catalog should contain at least the following customer data:

      1. Identification number or key assigned by the company.
      2. Name, denomination or company name.
      3. In the case of foreigners, the tax identification code, in the case of nationals, the RFC code or, if applicable, the CURP.
      4. If national, indicate the registration or authorization number that corresponds to:
        1. IMMEX Program.
        2. ECEX.
        3. Company in the automotive terminal or vehicle manufacturing industry.
        4. Strategic Bonded Warehouse.
      5. 5. Tax address (street, number, zip code, neighborhood, state and country).

      The data indicated in items 1 and 2 of this subsection must be obtained electronically from the corporate system, and therefore may not be modified within SECIIT. Inactive records in SECIIT's customer catalog must remain in said catalog for five years from the date of cancellation.

    6. Submanufacturing or submanufacturing:

      The data of the natural or legal persons registered o carry out complementary industrial processes must be indicated:

      1. 1. Identification number or key assigned by the company.
      2. 2. Name, denomination or company name.
      3. 3. ES authorization number and date
      4. 4. Address where the submanufacturing or submanufacturing service will be performed.

      Inactive records in the SECIIT submanufacturing or submaquila catalog must remain in the SECIIT catalog for five years from the date of deregistration.

    7. Customs brokers and/or agents, and, if applicable, customs agencies: The following should be indicated:

      1. Customs broker patent number, customs agency authorization number or customs agent authorization number.
      2. Name of the customs broker, customs agency or customs agent.
      3. RFC code and CURP.
      4. In the case of customs agents, customs agencies, name, denomination or company name and fiscal domicile (street, number, zip code, neighborhood and state).

      Inactive entries in the SECIIT catalog of customs agents or customs brokers must remain in said catalog for five years from the date of deregistration.

    8. Fixed assets:

      This catalog identifies each fixed asset temporarily imported, in accordance with Article 108, Section III of the Law, and must indicate at least the following:

      1. Purchase order: number of the purchase order corresponding to the merchandise.
      2. Description of the goods: the description must be related to the description of the goods contained in the invoice, as well as to the corresponding description in accordance with the TIGIE.
      3. Make, model or serial number: indicate the corresponding data, in accordance with the provisions of Article 36-A, section I, second paragraph of the Law.
      4. Tariff fraction: the one that corresponds to the merchandise in accordance with the TIGIE.

      The information mentioned in paragraph 1 of this subsection must be obtained electronically from the corporate system, and therefore it cannot be modified within SECIIT.

  2. Interface module:

    1. Input interface module (temporary imports):

      Through this module, the entry of materials registered in the company's corporate system must be received electronically in SECIIT and must include at least the following information:

      1. Part number.
      2. Quantity.
      3. Marketing unit of measure.
      4. Amount in dollars.
      5. Date of receipt of goods.
      6. Supplier identification number.
      7. Commercial invoice number or receipt cntrol.
      8. Purchase order.
      9. Identifier of the corporate system that generated the entry.

      The data indicated in this paragraph must be obtained electronically from the corporate system, and therefore cannot be modified within SECIIT, except for the amount in dollars in the case of virtual operations.

    2. Output interface module (returns, donations, destructions, regime changes, etc.):

      Through this module, the output of materials and products registered in the company's corporate system must be received electronically in SECIIT and must include at least the following information:

      1. Part number.
      2. Quantity.
      3. Marketing unit of measure.
      4. Amount in dollars.
      5. Transaction date of the deregistration from the corporate system.
      6. Customer identification number.
      7. Commercial invoice or shipment control number.
      8. Sales order/customer.
      9. Identifier of the corporate system that generated the output.

      The data indicated in this paragraph must be obtained electronically from the corporate system, and therefore cannot be modified within SECIIT, except for the amount in dollars in the case of virtual operations.

    3. Interface module for manufacturing movements and adjustments:

      Through this module, the entries, exits, adjustments and inventories recorded in the company's corporate system must be received electronically in SECIIT and must include at least the following information:

      1. Manufacturing movements:

        1. Consolidated transactions of the corporate system.
        2. Actual consumption: the temporarily imported goods referred to in Article 108, Section I of the Law, which are used in the process of elaboration, transformation, repair, manufacture, assembly or remanufacture of the goods subject to an IMMEX Program, determined for a specific period in accordance with the control systems established by each company.
      2. Adjustments:
        1. Shortages and overages.
        2. Shrinkage.

      For disassembly operations, through this module the data of the goods actually obtained in the disassembly process and registered in the company's corporate system must also be received electronically in SECIIT and must include at least the following information:

      1. Identification number or key: indicate the internal number or key assigned by the company to the goods resulting from the disassembly process.
      2. Description: provide the commercial description of the goods resulting from the disassembly process.
      3. Unit of measure: the unit of commercialization corresponding to the merchandise described in the previous numeral.
      4. Quantity of goods: that which corresponds according to the unit of measurement indicated in the previous numeral.
      5. Unit value in dollars.
      6. Total amount in dollars.
      7. Date of recovery of the merchandise.
      8. Corporate system identifier.

      Goods for future recovery derived from initial disassembly processes may be recorded and quantified in accordance with the preceding paragraph and stored for future disassembly processes to obtain recovered parts.

      The parts recovered from the disassembly processes shall be registered in the SECIIT materials catalog as indicated in the second paragraph of this section and may be returned or used as inputs for production or repair processes.

      The remainder of the disassembly processes from which it is no longer possible to recover parts shall be considered waste.

  3. Customs module:

    1. Customs information module for entries (temporary imports):

      Through this module, the customs information of temporary imports transferred from the pedimento processing module must be received electronically in SECIIT and must include at least the following information:

      1. Pedimento number (customs code/clearance section, patent and document number).
      2. Pedimento code.
      3. Date of entry declared in the customs declaration.
      4. Country of origin of the goods.
      5. Import tax rate applicable to the merchandise, indicating the type of rate applicable:
        1. General TIGIE rate.
        2. Preferential rate under a free trade agreement signed by Mexico, indicating the respective treaty or agreement.
        3. Rate provided for in the PROSECs.
        4. Applicable rate pursuant to Rule 8.
      6. Commercial invoice.
      7. In the case of consolidated customs declarations under the terms of rule 7.3.3, section IX, paragraph b), the following data must be recorded for each consignment:
        1. Those corresponding to format B12. "Electronic import and export notice", contained in Annex 1.
        2. The crossing date indicated in form B12. "Electronic import and export notice", contained in Annex 1.

      This module shall not allow the modification of the minimum information required, which is obtained from the corporate system in accordance with the third paragraph, section II, subsection a) of this section.

      The data referred to in items 1, 2, 3 and 7 of this subsection must be received electronically in SECIIT within 24 hours after such information is generated.

    2. Customs information module for outgoing goods (returns, donations, destructions, regime changes, etc.):

      Through this module, the customs information on returns, transfers, donations, destructions and changes of regime of materials or products, as applicable, transferred from the pedimento preparation module, shall be received electronically in SECIIT and shall include at least the following information:

      1. Pedimento number (customs code/clearance section, patent and document number).
      2. Date of the pedimento.
      3. Pedimento code.
      4. Country of destination of the goods.
      5. Data of the merchandise according to the catalog of materials referred to in the third paragraph, section I, subsection b) of this section, in the case of materials and subsection c) of this section, in the case of materials and subsection d) of this section. c) in the case of products, depending on the export, return, transfer, donation, destruction and/or change of regime of the materials or products.
      6. Air waybill or bill of lading when applicable.
      7. Commercial invoice, when applicable.

      8. In the case of consolidated customs declarations under the terms of rule 7.3.3, section IX, paragraph b), the following data must be recorded for each consignment:

        1. Those corresponding to format B12. "Electronic import and export notice", contained in Annex 1.
        2. The crossing date indicated on form B12. "Electronic import and export notice", contained in Annex 1.

    3. Fixed asset module:

      Through this module, the customs information on imports, exports, returns, transfers, donations, destructions and changes of regime of fixed assets, as applicable, transferred from the module for the preparation of pedimentos, must be received electronically in SECIIT and must include at least the following information:

      1. Pedimento number (customs code/clearance section, patent and document number).
      2. Date of the pedimento.
      3. Pedimento code.
      4. Country of origin of the goods.
      5. Data of the merchandise according to the asset catalog referred to in the third paragraph, section I, subsection h) of this section.

      6. Import tax rate applicable to the merchandise, indicating the type of rate applicable:

        1. General TIGIE rate.
        2. Preferential rate under a free trade agreement signed by Mexico, indicating the respective treaty or agreement.
        3. Rate provided for in the PROSECs.
        4. Applicable rate pursuant to Rule 8.
      7. Air waybill or bill of lading.
      8. Commercial invoice or CDFI.

      9. In the case of consolidated customs declarations under the terms of rule 7.3.3, section IX, paragraph b), the following data must be recorded for each consignment:

        1. Those corresponding to format B12. "Electronic import and export notice", contained in Annex 1.
        2. The crossing date indicated on form B12. "Electronic import and export notice", contained in Annex 1, in the case of imports.
        In the case of rectifications to the customs declarations that cover the operations of this module, the data of the customs declaration that covers the rectification must be indicated.

  4. Process module:

    This module will allow the necessary processes to integrate the information of the interface modules with the information of the customs module. Likewise, through the download process, it will allow reconciling the inventory of the corporate system reflected in the manufacturing movements and adjustments module, against the inventory contained in the SECIIT system, thus ensuring the integrity of the information.

    Processes to be performed by the system:

    1. Entry processing module: entries received from the corporate system must be registered daily through the interface module and must be complemented with customs information from the customs module.
    2. Departure processing module: Departures received from the corporate system must be registered daily through the interface module and must be complemented with customs information from the customs module.

    3. Manufacturing movements and adjustments process module:

      1. This module will receive from the corporate system the quantities of the beginning and ending inventory for a specific period of each input, output, or adjustment material. The quantities shall be determined in the unit of measure in accordance with the third paragraph, section I, subsection b), item 4. of this section.
      2. This module will receive from the corporate system the quantities of each product manufactured and of each material used in the production thereof for a specific period, which will make it possible to relate each product indicated in inventories with the respective customs declaration that covers the return, transfer or change of regime. The quantities must be determined in the unit of measurement in accordance with the third paragraph, section I, paragraph b), numeral 4 of this section.
      3. This module will reconcile the information contained in the manufacturing movements and adjustments module mentioned in the third paragraph, section II, subsection c) of this section, generated by the corporate system for a specific period, and will make the comparison with the customs information registered in SECIIT.

    4. Module for the discharge process:

      The system must carry out the necessary processes to determine the quantity of goods incorporated in the export products and identify the pedimentos that cover the temporary import, which must be affected with the returns, transfers, changes of regime and what corresponds to shrinkage and waste:

      1. Discharge (deduct) the quantity of each good determined in accordance with the third paragraph, section II, paragraph c), numeral 1, item ii of this section, automatically, using for such purposes the PEPS inventory control method, discharging such goods from the customs declaration that covers the oldest temporary import that contains the goods to be discharged at the part number level, considering the following:

        In the case of materials recovered from disassembly processes, the actual consumption per period shall be downloaded by recovered part number for future processes of further disassembly, from the customs declaration that covers the oldest temporary import that contains the merchandise from which the recovered parts were obtained:

        1. If the total quantity of each good determined in accordance with the third paragraph, section II, paragraph c), numeral 1, item ii of this section, is less than the balance of such good contained in the customs declaration that covers the temporary import, the total quantity of the good shall be unloaded.
        2. If the total quantity of each good determined in accordance with the third paragraph, section II, subsection c), paragraph 1, item ii of this section, is greater than the balance of such good contained in the customs declaration that covers the temporary importation, the balance of the good contained in such customs declaration shall be discharged and the difference shall be discharged from the next customs declaration that covers the temporary importation that corresponds in chronological order.
      2. To unload waste at the time of donation, destruction, transfer, change of regime or return, using for such purposes the PEPS inventory control method, unloading said merchandise from the customs declaration that covers the oldest temporary import that contains the merchandise to be unloaded at part number level, using the same unloading procedure indicated i n the previous numeral.
      3. Discharge of fixed assets temporarily imported at the time of their return, transfer, change of regime or donation.
      4. The companies may choose to perform the discharge by value, automatically deducting the value that corresponds to the merchandise determined or calculated according to the preceding paragraphs, by discharging said value from the oldest temporary import customs declaration that contains values pending discharge at the tariff item level or at the customs declaration level.

    The system must carry out the necessary processes to relate the total value of the goods incorporated in the export products with the temporary import pedimentos that must be affected, so that the customs information on entries, exits and adjustments must indicate the corresponding value.

    When companies choose to make the discharges at the pedimento level, the balance in the import pedimentos will be interpreted as corresponding to the merchandise with the higher tariff rate contained in the pedimento.

  5. Reporting module:

    This module shall allow the issuance of reports that verify compliance with customs obligations, as well as the integrity of the information provided by the corporate system to SECIIT.

    The minimum reports to be issued by this module are:

    1. Report of entry of temporary import goods.
    2. Report of departure of temporary import goods.
    3. Report of balances of temporary import merchandise.
    4. Report of material discharges.
    5. Adjustment report.

    In the event that the company makes its discharges by value, in accordance with the option set forth in the third paragraph, section IV, subsection d), paragraph 4 of this section, the reports referred to herein shall be issued by value.

C. Minimum information to be contained in the automated inventory control system for companies that are registered in the Company Certification Scheme.

The automated inventory control system in accordance with this section must be updated within a period not to exceed 48 hours from the conclusion of the acts and formalities related to customs clearance in terms of the Law. Likewise, on-line access must be allowed to the customs authority, ensuring compliance with the following objectives:

  1. To fully comply with the provisions established in the Law, its Regulations and the RGCE, regarding inventory control of temporarily imported goods.
  2. To have an instrument for verifying the return of temporarily imported goods and control of goods pending return.
  3. Generate reports that allow compliance with the information requirements established in the customs provisions and those of the authority itself.

The system must allow online access to the customs authority. For such purpose, the companies must grant the authority, by means of a free written document filed with the AGACE's official office, the user name and password so that the authority can access the system referred to in this section, attaching the material necessary for access, such as manuals, instructions or guides. Likewise, the aforementioned document must be filed when any modification is made to the information necessary for the authority to access the system.

The automated inventory control system of the companies that are registered in the Company Certification Scheme, whose modality and category requires having an IMMEX Program in force, must be formed, at least, with the catalogs and modules indicated in section A of this Annex. Sincerely yours.

Mexico City, December 20, 2024.- In substitution for the absence of the Head of the Tax Administration Service, in accordance with Article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator Mr. Ricardo Carrasco Varona, signs.