| Pedimento Key (Clave) | V1 |
|---|---|
| Customs Regime | Virtual Import & Export Transfer Between Programs (Transferencia Virtual) (Operaciones virtuales) |
| Official SAT Text (Appendix 2 Anexo 22) | Transferencias de mercancías (importación temporal virtual; introducción virtual a depósito fiscal o a recinto fiscalizado estratégico; retorno virtual; exportación virtual de proveedores nacionales). |
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
For the seller/sender, the virtual export qualifies for 0% VAT billing under Article 29, Section I of the LIVA (or under foreign-resident drop-shipment rules in Art. 10/29 LIVA). For the buyer/receiver, the V1 virtual import opens a 16% VAT liability that is credited at 100% (Forma de Pago 21) if the receiver holds active IVA/IEPS Certification.
2. Impact on Anexo 24 Inventory & SCCCyG (Anexo 30/31)
Simultaneously closes the sender's books and opens the receiver's books: the V1 Virtual Export discharges the sender's Anexo 24 and SCCCyG (Anexo 30/31) just like an RT return, while the mirror V1 Virtual Import opens a new temporary inventory lot and SCCCyG credit for the buyer—with a strict 6-month expiration clock unless the buyer holds OEA certification (Rule 7.3.3, Sec. XXV)!
3. Mandatory Compliance Obligations Activated by Code V1
- Both the sender and receiver MUST verify that the counterparty's IMMEX program and RFC are active on the date of modulation (declaring Identifier 'V1' and the counterparty's IMMEX number in Complement 1 of Table 554).
- Both mirror V1 pedimentos must match in tariff classification, quantities, values, and COVE references within the timelines of RGCE Rule 4.3.21 (maximum 20 business days in consolidated virtual operations).
- 6-Month Retention Trap (Art. 4 IMMEX Decree & Rule 4.3.21): Goods received from another IMMEX via a V1 Virtual Import expire in 6 MONTHS (not 18 months) unless the receiving company holds OEA certification (36 months under RGCE Rule 7.3.3, Sec. XXV).
- Both companies must retain copies of BOTH mirror pedimentos (the Virtual Import and Virtual Export) plus physical delivery proof and Carta Porte 3.1.
4. Do Not Confuse Code V1 With Code RT
Unlike an RT export where a customs gate physically scans the truck leaving Mexico, a V1 is 100% documentary. During AGACE audits, SAT cross-checks both companies' SAAI records: if the buyer cancels or fails to close its V1 import pedimento, the seller's V1 export is invalidated retroactively, triggering omitted 16% VAT and fines.
Interactive Audit Tool
V1 is both a credit-opening code (for the buyer) and a credit-discharging destination code (for the seller) in SCCCyG. Validate your .txt file before uploading to SAT.
SCCCyG (.txt) Discharge Report Validator (runs 100% locally in your browser; zero files uploaded to any server).
Related Technical Guides
- Virtual Pedimentos (V1) Explained: Complete Operational Guide
- IMMEX Retention Deadlines: The 6-Month V1 Trap Explained
- Contract Manufacturing vs. Submaquila (Art. 21 vs. V1)
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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