{ "id": 7078, "date": "2026-04-06T18:39:52", "date_gmt": "2026-04-07T00:39:52", "guid": { "rendered": "https:\/\/rivtrev.com\/?p=7078" }, "modified": "2026-04-08T16:38:11", "modified_gmt": "2026-04-08T22:38:11", "slug": "primera-resolucion-de-modificaciones-a-las-reglas-generales-de-comercio-exterior-para-2026", "status": "publish", "type": "post", "link": "https:\/\/rivtrev.com\/es\/primera-resolucion-de-modificaciones-a-las-reglas-generales-de-comercio-exterior-para-2026\/", "title": { "rendered": "Primera Resoluci\u00f3n de Modificaciones a las Reglas Generales de Comercio Exterior para 2026" }, "content": { "rendered": "
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\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tPRIMERA RESOLUCI\u00d3N DE MODIFICACIONES A LAS REGLAS GENERALES DE COMERCIO EXTERIOR PARA 2026\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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06 de Abril de 2026<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tFIRST RESOLUTION OF AMENDMENTS TO THE GENERAL FOREIGN TRADE RULES FOR 2026\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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El Servicio de Administraci\u00f3n Tributaria (SAT) dio a conocer la Primera Resoluci\u00f3n de Modificaciones a las Reglas Generales de Comercio Exterior para 2026, mediante la cual se incorporan ajustes relevantes en materia de manifestaci\u00f3n de valor, as\u00ed como en disposiciones transitorias.<\/p>

1. Modificaci\u00f3n a la regla 1.5.1. (Manifestaci\u00f3n de valor)<\/p>

Se reforma la fracci\u00f3n VII, en los siguientes t\u00e9rminos:<\/p>

  • Se mantiene la exenci\u00f3n de transmitir la manifestaci\u00f3n de valor en determinados supuestos de importaciones temporales.<\/li>
  • Se adiciona el inciso e), a efecto de incluir el pedimento global complementario conforme a la regla 6.2.1.<\/li>
  • Asimismo, se incorpora un segundo p\u00e1rrafo que establece que, cuando la introducci\u00f3n de mercanc\u00edas se realice mediante un documento distinto al pedimento, o bien, cuando no sea obligatorio transmitir la informaci\u00f3n conforme a las reglas 1.9.16. y 1.9.17., la informaci\u00f3n y documentaci\u00f3n relativa al valor declarado deber\u00e1 ponerse a disposici\u00f3n de la autoridad aduanera, a requerimiento de esta, en t\u00e9rminos del art\u00edculo 59, fracci\u00f3n III, primer p\u00e1rrafo de la Ley Aduanera.<\/li>
  • Reforma al Transitorio D\u00e9cimo Primero<\/li><\/ul>

    Se ampl\u00eda el plazo para el cumplimiento de la obligaci\u00f3n relativa a la manifestaci\u00f3n de valor:<\/p>

    • Nuevo plazo: hasta el 31 de mayo de 2026, se podr\u00e1 dar cumplimiento conforme a lo previsto en las RGCE para 2025 (Transitorio Quinto).<\/li><\/ul>

      \u00a0<\/p>

      Entrada en vigor<\/p>

      • La resoluci\u00f3n entrar\u00e1 en vigor al d\u00eda siguiente de su publicaci\u00f3n en el Diario Oficial de la Federaci\u00f3n.<\/li>
      • Las disposiciones publicadas de forma anticipada en el portal del SAT surtir\u00e1n efectos conforme a la regla 1.1.2.<\/li><\/ul>

        Impacto para operadores de comercio exterior<\/p>

        • Se refuerzan las facultades de la autoridad aduanera para requerir informaci\u00f3n en cualquier momento.<\/li>
        • Se ampl\u00eda el plazo de transici\u00f3n para el cumplimiento de la manifestaci\u00f3n de valor.<\/li><\/ul>

          Recomendaciones<\/p>

          • Revisar los procesos internos relacionados con la determinaci\u00f3n y documentaci\u00f3n del valor en
            aduana.<\/li>
          • Verificar si las operaciones se ubican en los nuevos supuestos de excepci\u00f3n.<\/li>
          • Mantener disponible la documentaci\u00f3n soporte ante posibles requerimientos de la autoridad.<\/li><\/ul>

            La reforma implica un ajuste relevante en la operaci\u00f3n aduanera en M\u00e9xico, caracterizado por un mayor nivel de fiscalizaci\u00f3n y control en la determinaci\u00f3n del valor en aduana. En este contexto, las empresas deber\u00e1n fortalecer sus procesos de cumplimiento normativo y asegurar la correcta integraci\u00f3n de la documentaci\u00f3n soporte, a fin de mitigar riesgos operativos y contingencias legales.<\/p>

            En Rivadeneyra Trevi\u00f1o damos seguimiento puntual a estas modificaciones y quedamos a su disposici\u00f3n para resolver cualquier duda, as\u00ed como para apoyar en la evaluaci\u00f3n e implementaci\u00f3n de las medidas necesarias.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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            The Mexican Tax Administration Service (SAT) has published the First Resolution of Amendments to the General Foreign Trade Rules for 2026, introducing relevant adjustments regarding the value declaration (manifestaci\u00f3n de valor) and certain transitional provisions.<\/p>

            1. Amendment to Rule 1.5.1 (Value Declaration)<\/span><\/p>

            Section VII is amended as follows:<\/p>

            • The exemption from transmitting the value declaration in certain temporary import scenarios is maintained.<\/li>
            • Subsection (e) is added to include the complementary global customs entry (pedimento global complementario) in accordance with Rule 6.2.1.<\/li>
            • Additionally, a second paragraph is introduced establishing that, when goods are introduced through a document other than a customs entry, or when the transmission of information is not required under Rules 1.9.16 and 1.9.17, the information and documentation supporting the declared value must be made available to the customs authority upon request, in accordance
              with Article 59, Section III, first paragraph of the Customs Law.<\/li>
            • Amendment to Eleventh Transitional Provision<\/li><\/ul>

              The deadline for compliance with the value declaration obligation is extended:<\/p>

              • New deadline: until May 31, 2026, compliance may be carried out in accordance with the 2025 General Foreign Trade Rules (Fifth Transitional Provision).<\/li><\/ul>

                Entry into force<\/p>

                • The resolution will enter into force on the day following its publication in the Official Gazette of the Federation.<\/li>
                • Provisions published in advance on the SAT website will become effective in accordance with Rule 1.1.2.<\/li><\/ul>

                  Impact on foreign trade operators<\/p>

                  • The authority\u2019s powers to request information at any time are reinforced.<\/li>
                  • The transition period for compliance with the value declaration is extended.<\/li><\/ul>

                    Recommendations<\/p>

                    • Review internal processes related to customs valuation and supporting documentation.<\/li>
                    • Verify whether operations fall within the new exemption scenarios.<\/li>
                    • Keep supporting documentation readily available for potential authority requests.<\/li><\/ul>

                      The reform represents a relevant adjustment to customs operations in Mexico, characterized by increased oversight and control over customs valuation. In this context, companies should strengthen their compliance processes and ensure proper documentation in order to mitigate operational and
                      legal risks.<\/p>

                      At Rivadeneyra Trevi\u00f1o, we closely monitor these regulatory changes and remain at your disposal to address any questions, as well as to support the evaluation and implementation of the necessary
                      measures.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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                      Rivadeneyra Trevi\u00f1o
                      Comercio Exterior\/Foreign Trade<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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                      \n\t\t\t\t\t\trivtrev@rivtrev.com\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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                      COMPARTE este boletin
                      en tus redes sociales<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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                        \n \n <\/i> \n <\/div>\n <\/li>\n <\/ul>\n <\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>", "protected": false }, "excerpt": { "rendered": "

                        PRIMERA RESOLUCI\u00d3N DE MODIFICACIONES A LAS REGLAS GENERALES DE COMERCIO EXTERIOR PARA 2026 06 de Abril de 2026 FIRST RESOLUTION OF AMENDMENTS TO THE GENERAL FOREIGN TRADE RULES FOR 2026 El Servicio de Administraci\u00f3n Tributaria (SAT) dio a conocer la Primera Resoluci\u00f3n de Modificaciones a las Reglas Generales de Comercio Exterior para 2026, mediante la […]<\/p>", "protected": false }, "author": 7, "featured_media": 0, "comment_status": "closed", "ping_status": "open", "sticky": false, "template": "elementor_header_footer", "format": "standard", "meta": { "_acf_changed": false, "inline_featured_image": false, "ocean_post_layout": "", "ocean_both_sidebars_style": "", "ocean_both_sidebars_content_width": 0, "ocean_both_sidebars_sidebars_width": 0, "ocean_sidebar": "", "ocean_second_sidebar": "", "ocean_disable_margins": "enable", "ocean_add_body_class": "", "ocean_shortcode_before_top_bar": "", "ocean_shortcode_after_top_bar": "", 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