Pedimento Code CT (Complementary Pedimento for USMCA Article 2.5 Duties (Pedimento Complementario T-MEC))

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

Calculates the 'lesser of' formula under USMCA Article 2.5: Mexican IGI owed on the non-originating inputs (Duty A, which can be reduced to 0% if the company holds PROSEC 'PS' or Regla Octava 'RO' for those fractions) minus the US or Canadian import duty actually paid on the finished good when entering the US or Canada (Duty B).

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

Reads directly from the Anexo 24 BOM consumption report: for every RT export pedimento to the US or Canada, Anexo 24 identifies all consumed IN lots whose Country of Origin is non-USMCA (not US, MX, or CA) and calculates whether any Mexican IGI remains payable on the CT pedimento.

3. Mandatory Compliance Obligations Activated by Code CT

• Must be filed within 60 calendar days following the date of the RT export return pedimento (or under the applicable monthly timeline in RGCE Rules 1.6.11–1.6.15).
• To claim credit for US import duties paid (Duty B offset), the importer must possess the official US CBP Form 7501 (Entry Summary) proving the US duty paid within the statutory window.
• If the finished product qualified for 0% USMCA preference entering the US ($0 Duty B), the full Mexican IGI on the Chinese/Asian inputs is payable unless covered by PROSEC or Regla Octava.

4. Do Not Confuse Code CT With Code RT

RT clears the physical truck of finished goods across the border. CT is the subsequent tax-settlement pedimento that pays (or proves exemption via US duty credit / PROSEC) the Mexican tariff on the third-country BOM components inside that RT shipment.

Related Technical Guides

• USMCA Article 2.5 & IMMEX Duties: Complete Calculation Guide
• PROSEC & Regla Octava: How to Reduce Non-USMCA Input Duties to 0%
• Shipping Chinese/Asian Components to a Mexican IMMEX Factory
• Pedimento Code RT: Export Return of Transformed Goods

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.