Mexican pedimento codes explained: A1, IN, RT, V1, AF, F4, F5, A3, BO & R1
Near the top of every Mexican customs pedimento sits a two-character code called the clave de pedimento, defined in Apéndice 2 of Anexo 22 of the General Foreign Trade Rules (RGCE).
For a U.S. manufacturer, procurement lead, or cross-border controller, those two characters are not broker trivia. They decide whether import VAT is paid in cash or credited, whether an 18-month expiration clock starts ticking, whether a mold is tracked as a fixed asset or consumed as a raw material, and how the shipment will be audited by the SAT.
Editorial note. General reference only; not legal, tax, or customs advice. Apéndice 2 of Anexo 22 contains dozens of specialized codes whose conditions change with RGCE updates. Confirm the exact key for each shipment with your Mexican customs broker against the text in force. Independent editorial resource operated by Heberey LLC.
The 10 pedimento codes that govern export manufacturing
While Apéndice 2 lists more than 70 keys across all customs regimes, day-to-day manufacturing and cross-border supply chains revolve around ten core codes:
| Code (Clave) | Operation Type | What it does in practice | Downstream obligation triggered |
|---|---|---|---|
A1 | Definitive import or export | Goods enter or leave Mexico permanently. Applicable duties (IGI) and 16% VAT (IVA) are paid at clearance. | Closes at the border. Does not open an Anexo 24 temporary balance or a return deadline. |
IN | IMMEX temporary import of inputs | Raw materials, parts, sub-assemblies, packaging, and labels entering for manufacturing, transformation, or repair. | Opens the temporary cycle. Starts the stay clock (typically up to 18 months for standard inputs; shorter for Annex II sensitive goods) and must be loaded into Anexo 24 and SCCCyG. |
AF | IMMEX temporary import of fixed assets | Machinery, production equipment, test fixtures, dies, and consigned molds used in production rather than incorporated into the product. | Opens a separate fixed-asset ledger. Must be tracked in the Fixed Asset module of Anexo 24 with serial numbers (Identificador NS), not mixed into raw material BOMs. |
RT | Return abroad (Retorno) | Finished goods (incorporating IN inputs) or unchanged temporary goods/tooling returning outside Mexico. | Discharges the temporary cycle. Credits down the oldest open IN (via FIFO/PEPS BOM explosion) or closes the specific AF asset in Anexo 24 and SCCCyG. |
V1 | Virtual transfer between programs | Documentary export and simultaneous import between two authorized entities in Mexico (e.g., IMMEX to IMMEX) without crossing the physical border. | Mirror liability. Discharges the sender’s temporary balance and opens a new temporary balance for the receiver. Both mirror pedimentos must match (see our V1 virtual transfer guide). |
F4 | Regime change: temporary inputs to definitive | Converts raw materials or components (imported under IN or V1) into definitive imports before their stay deadline expires, paying applicable duties and VAT. | Orderly exit for domestic sales or unreturned stock. Discharges the temporary balance in Anexo 24 and SCCCyG without physical export. |
F5 | Regime change: temporary fixed assets to definitive | Converts machinery, tooling, or equipment (imported under AF) into definitive imports before their authorized stay expires. | Orderly exit for equipment staying in Mexico. Discharges the fixed asset from temporary customs control once duties and taxes are settled. |
A3 | Regularization of merchandise | Legalizes foreign merchandise located in Mexico whose temporary stay deadline has already expired (or that lacks valid import documentation). | Remedial filing. Closes the expired temporary balance, paying updated duties, VAT, surcharges (recargos), and applicable fines. |
BO | Temporary export for repair or replacement | Machinery or defective goods belonging to an IMMEX operation sent abroad temporarily to be repaired or replaced and returned to Mexico. | Outbound temporary clock. Must be linked to the subsequent re-importation within the authorized period. |
R1 | Rectification of a prior pedimento | Corrects errors on a previously validated pedimento (quantities, values, tariff codes, identifiers, or keys) under Article 89 of the Customs Law and RGCE Chapter 6.1. | Cascade update required. Does not delete the original pedimento; links to it. Both Anexo 24 and SCCCyG reports must be checked to ensure the correction does not cause a double charge or invalid discharge. |
Four code confusions that create expensive audit findings
1. Using IN when the shipment should be A1 (or AF)
When a U.S. parent ships everything to its Mexican plant under a blanket instruction to “use the IMMEX program,” consumables that are not permitted under temporary import rules, spare parts for non-production office use, or capital equipment get declared under IN.
- If an item is not eligible for temporary import or will be sold domestically in Mexico without transformation,
A1pays the tax upfront and avoids an open temporary balance that can never be discharged by an export BOM. - If the item is a machine, mold, or test rack, declaring it under
INinstead ofAFputs it on an 18-month raw-material clock instead of the fixed-asset regime: and because no finished product BOM consumes a 2-ton injection mold, itsINbalance simply expires.
2. Confusing RT (Return) with A1 (Definitive Export)
When a Mexican IMMEX plant ships finished goods north to the United States, declaring the outbound shipment as a definitive export (A1) instead of a return (RT): or failing to include the temporary inputs in the discharge calculation: leaves the original IN imports open in Anexo 24 and SCCCyG. The trucks crossed into Texas, the customer received the product, and yet on the SAT’s books the raw materials never left Mexico.
3. Confusing F4 / F5 with A3
F4 (for inputs) and F5 (for fixed assets) are preventive tools: they only work while the temporary import’s legal stay period (plazo de permanencia) is still active. Once day 1 of expiration arrives, the broker can no longer file an F4: the company must use A3 (Regularization), which carries inflation updates (actualizaciones) and surcharges (recargos), and exposes the plant’s IVA/IEPS certification to compliance scrutiny if aged balances are habitual.
4. Treating R1 as a silent fix
Filing an R1 pedimento with customs fixes the customs record ( subject to the limits in RGCE Rule 6.1.1: some fields require prior SAT authorization once automated selection or an audit has occurred). However, an R1 frequently breaks the plant’s internal software if the compliance team loads the R1 into Anexo 24 as a brand-new import instead of an adjustment to the original pedimento, or fails to align the monthly SCCCyG discharge .txt file.
Audit your pedimento codes and balances
Check how your import and export keys map to inventory and tax-credit ledgers before open balances age out.
Educational orientation only; verify every customs code with a licensed Mexican customs broker.
Frequently asked questions
Where is the official list of Mexican pedimento codes published?
In Apéndice 2 of Anexo 22 of the General Foreign Trade Rules (Reglas Generales de Comercio Exterior: RGCE), published in Mexico's Official Gazette (DOF) by the SAT. Always confirm the active wording and rule conditions in the current year's Anexo 22 with your Mexican customs broker.
What is the difference between an A1 pedimento and an IN pedimento?
An A1 pedimento declares a definitive import or export: duties and VAT are paid at clearance, the goods stay in (or leave) Mexico permanently, and no temporary inventory-tracking obligation is opened. An IN pedimento declares a temporary import of production inputs by an IMMEX company: taxes are deferred or covered by certification credit, stay deadlines start running, and the goods must be tracked in Anexo 24 and discharged via export (RT), virtual transfer (V1), or regime change (F4).
What does the RT code mean on a Mexican pedimento?
RT (Retorno) is the pedimento code used when temporarily imported goods: or the finished products incorporating them: are returned abroad. In an IMMEX operation, the RT pedimento is the primary document that discharges open temporary import balances in Anexo 24 and in the SAT's SCCCyG credit ledger.
What is the difference between F4 and F5 pedimento codes?
Both codes convert goods from temporary import under IMMEX to definitive import in Mexico (paying the applicable duties, updates, and VAT) before the temporary stay deadline expires. F4 is used for production inputs, raw materials, and components (originally imported under IN or V1). F5 is used for fixed assets, machinery, and tooling (originally imported under AF).
What happens if an IMMEX temporary import deadline expires before filing RT or F4?
Once the legal stay period (plazo de permanencia) has expired, an orderly F4 or F5 regime change is no longer the standard path. Overdue goods remaining in Mexico typically require regularization under code A3 according to the rules in force, carrying tax updates, surcharges, and potential fines if discovered by the authority first.
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