Pedimento Code R1 (Pedimento Rectification (Rectificación de Pedimentos))

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

Pays a fixed statutory DTA rectification fee plus any positive difference in IGI, VAT, inflation updates, and surcharges if the correction increases the tax base. Warning: Under RGCE Rule 6.1.1, if the R1 rectification reduces taxes paid, generates a tax credit/favorable balance (saldo a favor), or modifies specific restricted fields after clearance, the broker CANNOT file the R1 without first obtaining a formal written authorization resolution from AGACE.

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

Critical synchronization step: SAT's Data Stage (Tables 701/702) and SCCCyG (Anexo 30/31) read the latest R1 pedimento as the superseding legal truth. If your broker files an R1 on an IN or RT pedimento and your team forgets to load that R1 into Anexo 24 (or forgets to submit a Correction Discharge Report in SCCCyG), your internal ledger will immediately drift out of balance with SAT.

3. Mandatory Compliance Obligations Activated by Code R1

• Cannot be filed while the shipment is undergoing an active red-light customs inspection (Reconocimiento Aduanero) or after SAT has initiated a formal audit (Article 89 Customs Law).
• Verify whether the field being amended requires prior AGACE authorization under RGCE Rule 6.1.1 before instructing the broker to modulate.
• Update both Anexo 24 and the Electronic Customs Dossier (linking Table 701 original + R1 pedimentos), and transmit a Replacement/Correction SCCCyG report if an RT/V1/F4 was amended.

4. Do Not Confuse Code R1 With Code A3

R1 amends data fields on an existing, valid pedimento. A3 regularizes merchandise whose temporary import retention deadline has expired or that lacks legal import documentation.

Related Technical Guides

• SCCCyG Over-Discharges, UMT Conversions & R1 Rectifications
• SAT Data Stage vs. Anexo 24 Reconciliation (Tables 701 & 702)
• Manifestación de Valor (Format E2) & Rule 6.1.1 Corrections

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.