{"id":4038,"date":"2025-08-01T16:02:15","date_gmt":"2025-08-01T22:02:15","guid":{"rendered":"https:\/\/owcia.com\/home\/?p=4038"},"modified":"2025-08-01T16:02:17","modified_gmt":"2025-08-01T22:02:17","slug":"cuarta-resolucion-de-modificaciones-a-las-reglas-generales-de-comercio-exterior-para-2025","status":"publish","type":"post","link":"https:\/\/owcia.com\/home\/cuarta-resolucion-de-modificaciones-a-las-reglas-generales-de-comercio-exterior-para-2025\/","title":{"rendered":"CUARTA RESOLUCI\u00d3N DE MODIFICACIONES A LAS REGLAS GENERALES DE COMERCIO EXTERIOR PARA 2025.\u00a0"},"content":{"rendered":"\n

El Servicio de Administraci\u00f3n Tributaria (SAT), con fundamento en diversas disposiciones de la Ley Aduanera, el C\u00f3digo Fiscal de la Federaci\u00f3n, la Ley Org\u00e1nica de la Administraci\u00f3n P\u00fablica Federal, la Ley del SAT y su Reglamento Interior, emite una resoluci\u00f3n que: <\/p>\n\n\n\n

MODIFICA la regla 3.7.35 de las Reglas Generales de Comercio Exterior (RGCE) para 2025:<\/p>\n\n\n\n

Se reforma el primer p\u00e1rrafo, fracci\u00f3n I, de la regla 3.7.35.<\/p>\n\n\n\n

Se adiciona un nuevo inciso c) a la fracci\u00f3n III del mismo primer p\u00e1rrafo.  \u00abDeterminaci\u00f3n de contribuciones por la importaci\u00f3n de mercanc\u00edas a trav\u00e9s del procedimiento simplificado efectuado por Empresas de mensajer\u00eda y paqueter\u00eda 3.7.35. … <\/p>\n\n\n\n

    \n
  1. Se aplicar\u00e1 al valor de estas una tasa global del 33.5%.\u00a0<\/li>\n\n\n\n
  2. \u00a0<\/li>\n\n\n\n
  3. \u00a0<\/li>\n<\/ol>\n\n\n\n

    a) y b) <\/p>\n\n\n\n

    c) Trat\u00e1ndose de mercanc\u00edas cuyo valor en aduana sea superior a 117 (ciento diecisiete) d\u00f3lares de los Estados Unidos de Am\u00e9rica o su equivalente  en moneda nacional o extranjera, se aplicar\u00e1 al valor de las mercanc\u00edas una tasa  global del 19%, siempre que las mismas: <\/p>\n\n\n\n

    1. Se encuentren amparadas con una gu\u00eda a\u00e9rea o conocimiento de embarque.<\/p>\n\n\n\n

    2. No se encuentren sujetas al cumplimiento de regulaciones y restricciones no arancelarias.                                                                                                                                                                                               TLCP 5.6, PAAP 5.7, TIPAT 5.7, T-MEC 7.8., Ley 59, 88, LFD 49, RGCE 3.7.3., 3.7.5., 3.7.6.\u00bb <\/p>\n\n\n\n

    Esto implica un ajuste normativo en las reglas que regulan ciertos procedimientos aduaneros o facilidades administrativas para los contribuyentes en operaciones de comercio exterior (aunque el contenido espec\u00edfico de la regla reformada no se incluye en el extracto). <\/p>\n\n\n\n

    La presente resoluci\u00f3n entrar\u00e1 en vigor el 15 de agosto de 2025.\u00a0 Debido a la naturaleza informativa del comunicado, los invitamos a consultar la publicaci\u00f3n oficial en Diario Oficial de la Federaci\u00f3n.<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

    El Servicio de Administraci\u00f3n Tributaria (SAT), con fundamento en diversas disposiciones de la Ley Aduanera, el C\u00f3digo Fiscal de la Federaci\u00f3n, la Ley Org\u00e1nica de la Administraci\u00f3n P\u00fablica Federal, la Ley del SAT y su Reglamento Interior, emite una resoluci\u00f3n que:  MODIFICA la regla 3.7.35 de las Reglas Generales de Comercio Exterior (RGCE) para 2025: […]<\/p>\n","protected":false},"author":13,"featured_media":4037,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","inline_featured_image":false,"_joinchat":[],"footnotes":""},"categories":[2,1],"tags":[],"class_list":["post-4038","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-banners","category-blog"],"yoast_head":"\nCUARTA RESOLUCI\u00d3N DE MODIFICACIONES A LAS REGLAS GENERALES DE COMERCIO EXTERIOR PARA 2025.\u00a0 • Agencia 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