On April 23, 2026, the Tax Administration Service (SAT) published the First Resolution of Amendments to the 2026 General Foreign Trade Rules (RGCE) (second advance version) in the Official Gazette of the Federation (DOF), which will enter into force on the day following its publication.

Likewise, the provisions released in advance on the SAT website will become effective in accordance with Rule 1.1.2 of the RGCE.

The most relevant changes are highlighted below:

I. Customs Broker File (Rule 1.4.14)

• Documents are specified according to the type of taxpayer (individual or legal entity).
• Proof of address must correspond to the location where operations are carried out.
• The requirement to prove ownership or possession of the property is eliminated.
• }The sworn statement is reinforced, incorporating a description of the premises and photographic evidence.
• The authority’s discretionary power to request additional documentation is eliminated.
• Information must be updated every 3 years or whenever changes occur. 

II. Strategic Bonded Warehouse (RFE) – Timeframes (Rule 4.8.2)

• The 3-month stay restriction for goods in the textile and apparel sector is eliminated. 

III. Restricted Goods in RFE (Rule 4.8.4)

• Textile, apparel, and footwear goods may be assigned to the RFE only if the company holds an automotive or auto parts PROSEC program. 

IV. Annex 5 – Regulatory Criteria

• A previous criterion is eliminated and a new one is introduced, defining risk scenarios for tax fraud or smuggling in RFE operations for these sectors. 

V. Annex 29 – Restrictions by Tariff Classification

• A new tariff classification is added, including a specific list of goods (textiles, apparel, and footwear) that may not be assigned to the RFE. 

The PDF file of the First Resolution of Amendments to the General Foreign Trade Rules for 2026 and Annexes 5 and 29 – Second Advance Version is attached for further reference.

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.