| Pedimento Key (Clave) | A3 |
|---|---|
| Customs Regime | Regularization of Merchandise / Expired Temporary Imports (Regularización de Mercancías) (Régimen definitivo) |
| Official SAT Text (Appendix 2 Anexo 22) | Regularización de mercancías (importación definitiva). |
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
Requires 100% cash payment (Forma de Pago 0) of: 1) General Import Duty (IGI) updated for inflation (INPC under Art. 17-A CFF); 2) 16% VAT in cash; 3) DTA; AND 4) Monthly interest surcharges (recargos at 1.47% per month under Article 21 CFF) calculated from the original temporary entry/expiration date. When filed spontaneously prior to any SAT audit notice (Article 73 CFF), the importer avoids the 70%–100% customs fines.
2. Impact on Anexo 24 Inventory & SCCCyG (Anexo 30/31)
Discharges the expired lot from Anexo 24 and is declared inside a Correction Discharge Report (Informe de Descargo de Corrección) in SAT's SCCCyG (Anexo 30/31) portal to clear the 'Expired Credit' (Crédito Vencido) from the company's VAT statement of account.
3. Mandatory Compliance Obligations Activated by Code A3
- Declare Identifier 'RE' (Appendix 8 of Anexo 22) and link the expired temporary import pedimento (IN or V1) in the Discharge Block (Bloque de Descargos).
- Must be paid spontaneously (Article 73 CFF) BEFORE SAT serves an AGACE audit order or requirement notice to avoid 70%–150% statutory fines.
- Transmit the SCCCyG Correction Discharge Report immediately after the A3 pedimento appears in SAAI to clear the Expired Credit balance.
4. Do Not Confuse Code A3 With Code F4
Timing is the dividing line: F4 is filed BEFORE the 18-month or 6-month retention clock expires (no late VAT surcharges); A3 is mandatory starting Day 1 AFTER the retention clock has expired (triggers 1.47% monthly surcharges and requires a Correction Report in SCCCyG).
Interactive Audit Tool
A3 pedimentos must be reported in a Correction Discharge Report in SCCCyG to clear Expired Credits. Validate your .txt file before uploading.
SCCCyG (.txt) Discharge Report Validator (runs 100% locally in your browser; zero files uploaded to any server).
Related Technical Guides
- IMMEX Regime Change (F4/F5) vs. Regularization (A3) Guide
- IMMEX Retention Deadlines: 18 Months & the 6-Month V1 Trap
- Pedimento Code F4: Timely Change of Regime
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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