Pedimento Code A1 (Definitive Import or Export (Régimen Definitivo))

Official Spanish statutory text extracted from Appendix 2 of Anexo 22 of Mexico's General Foreign Trade Rules (RGCE), verified against the DOF.

1. Import Duty (IGI) & 16% VAT Treatment

100% cash payment at customs modulation (Forma de Pago 0): General Import Duty (IGI, or 0% with USMCA 'TL' / PROSEC 'PS' preference), 0.8% DTA (unless exempt under USMCA Art. 2.16 / LFD Art. 49), and 16% VAT. Cannot use the Article 28-A IVA/IEPS Certification credit (Forma de Pago 21).

2. Impact on Anexo 24 Inventory & SCCCyG (Anexo 30/31)

Does NOT open a temporary inventory balance in Anexo 24 and does NOT open a VAT credit in SCCCyG (Anexo 30/31). However, if an IMMEX plant imports a component on an A1 pedimento and later incorporates it into an exported finished good, that A1 item must be segregated as 'Domestic/Definitive Material' in the ERP/Anexo 24 BOM so it is not falsely discharged against temporary IN lots.

3. Mandatory Compliance Obligations Activated by Code A1

• Full payment of IGI, DTA, and 16% VAT in cash at the time of customs dispatch (no duty deferral or Forma de Pago 21 credit).
• Electronic transmission of COVE (Article 59-A) and electronic Manifestación de Valor Format E2 (Article 59, Section III & Rule 1.5.1).
• Compliance with all Non-Tariff Regulations (RRNA) and commercial/safety Official Mexican Standards (NOMs) at the border.
• Complete freedom to sell, consume, or distribute the merchandise anywhere in the Mexican domestic market without future return deadlines.

4. Do Not Confuse Code A1 With Code IN

Both bring raw materials or goods across the Mexican border, but their legal regimes are opposites: A1 pays 16% VAT and duties upfront and releases the merchandise into free domestic circulation forever; IN defers duties and credits 16% VAT (with RECE certification) but locks the goods into an 18-month export-only FIFO ledger under Anexo 24 and SCCCyG.

Related Technical Guides

• Pedimento Code IN: Temporary Import of Raw Materials
• Pedimento Codes Explained: A1, IN, RT, V1, AF & F4
• Manifestación de Valor (Format E2) & Customs Valuation
• Mexican Tariff Classification (Fracción Arancelaria & NICO)

Official Regulatory Source

Governed by Appendix 2 of Anexo 22 of the General Foreign Trade Rules (RGCE) published in Mexico's Official Gazette (DOF). Official SAT PDF (verified 2026-09-08).

Independent technical reference material; does not constitute legal, tax, or customs brokerage advice. Always validate specific operation codes with your licensed Mexican customs broker against current RGCE rules.