| Pedimento Key (Clave) | G1 |
|---|---|
| Customs Regime | Withdrawal from Fiscal Deposit / Bonded Warehouse for Definitive Import (Extracción de Depósito Fiscal) (Depósito fiscal) |
| Official SAT Text (Appendix 2 Anexo 22) | Extracción de depósito fiscal (AGD). |
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
When the goods originally entered the Mexican bonded warehouse (under Clave A4), import duties (IGI) and 16% VAT were determined and locked in, but payment was suspended while stored in bond. Upon filing Clave G1 to withdraw a pallet or lot from the bonded warehouse, the importer pays the IGI and 16% VAT in cash updated for inflation (or in foreign currency variation) from the A4 entry date to the G1 withdrawal date.
2. Impact on Anexo 24 Inventory & SCCCyG (Anexo 30/31)
Does not touch Anexo 24 unless an IMMEX plant withdraws goods under an IMMEX-specific bonded withdrawal key (such as E1/E2). Standard G1 withdrawals enter domestic Mexican commercial inventory as definitive goods.
3. Mandatory Compliance Obligations Activated by Code G1
- Must reference the original A4 Deposit Pedimento and the electronic Storage Certificate (Certificado de Depósito) issued by the Almacén General de Depósito.
- Goods must be withdrawn within the maximum 24-month fiscal deposit storage limit (Article 119 Customs Law).
- Taxes are paid per partial lot withdrawn, optimizing cash flow for distributors and VMI hubs serving Mexico.
4. Do Not Confuse Code G1 With Code A1
A1 pays taxes at the border on the entire container on Day 1. The A4 + G1 Bonded Warehouse sequence lets a US exporter stage 100 pallets inside Mexico with taxes deferred, paying IGI and 16% VAT incrementally on G1 pedimentos only as individual pallets are sold and pulled from the warehouse.
Related Technical Guides
- Mexico Bonded Warehouse (Depósito Fiscal vs. Recinto Fiscalizado) Explained
- IMMEX Warehouse vs. 3PL VMI Options for US Shippers
- Pedimento Code A1: Direct Definitive Import
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.
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