A guide for the CFO, controller or foreign-trade manager of an IMMEX company whose VAT and excise (IVA e IEPS) certification expires in the coming months. The short answer: under the 2026 General Foreign Trade Rules (RGCE 2026) the certification lasts one year in all three categories, A, AA and AAA, and is renewed through the Ventanilla Digital, the online foreign-trade window, within the 30 days before it expires. A filing outside that window is treated as not filed and the company has to start over. The renewal rule itself did not change in 2026; the surroundings did: the amendment published on September 22, 2026 touched the security-standard modalities of the certification scheme, and the customs-value reform to the Customs Law takes effect in January 2027.
What the renewal rule says
- Term: one year in any category (RGCE 2026 rules 7.1.6 and 7.2.3). The two- and three-year terms for AA and AAA ended with the Fourth Resolution of Amendments to the RGCE 2023, published in the Official Gazette (DOF) on October 30, 2023.
- When: within the 30 days before the expiry date, using procedure sheet 61/LA through the Ventanilla Digital (rule 7.2.3).
- On what conditions: a sworn statement that the company still meets the requirements of its category, payment of the government fee under article 40, item m) of the Federal Fees Law, and no outstanding balances in the Annex 30 credit and guarantee control system.
- Effect: filed on time and in order, the renewal takes effect on the business day after the receipt (rule 7.2.3). Filed late, it is treated as not filed: there is no renewal and the company is left to apply for a new certification.
- Moving up a category: a company in category A may renew into AA or AAA if it proves the requirements of the category it asks for (rule 7.2.3, seventh paragraph). The tax credit is the same in all three (rule 7.3.1).
What changed in 2026 and what did not
The RGCE 2026 were published in the DOF on December 27, 2025 and have been in force since January 1, 2026. They kept the one-year scheme for all three categories and the general requirements of rule 7.1.1, so a company that renewed in 2025 renews in 2026 on the same terms. The Second Resolution of Amendments to the RGCE 2026, published in the DOF on September 22, 2026 and in force the next day, adjusted rules 7.1.4, 7.1.5 and 7.2.1 for the Authorized Economic Operator and Certified Commercial Partner modalities: it lets a company cure breaches of the security standards for up to three months before the ruling is issued, with a report to the AGACE within 20 days, and sets up to 20 days to answer requests for information. Rule 7.2.3, the VAT and excise renewal rule, was not amended.
Two substantive changes do reach the certified company even though they sit outside Title 7. The first is the Customs Law reform published on October 23, 2026, in force January 1, 2027, which opens audits and seizures when the declared value falls below that of identical or similar goods; we explain it in the guide on the 2027 reform and customs value. The second is the cancellation of IMMEX programs over the annual report, with the list in the DOF of September 29, 2026: without a valid program there is no certification to renew, as the guide on the cancelled IMMEX program shows.
What the authority looks at when you renew
The renewal is granted on the company's own statement, but the AGACE, the SAT's foreign-trade audit office, keeps its verification powers for the whole term. The duties in rule 7.2.1 are the ones that weigh in a review: meeting the category requirements at all times; staying current on taxes and IMSS contributions; reporting to the AGACE every month the changes of partners, legal representative, management, foreign customers and suppliers and domestic suppliers; keeping the Annex 24, section C inventory control updated within 48 hours after clearance and with online access for the authority; and transmitting in Annex 30 the discharge reports for returns, regime changes and transfers. When something does not add up, rule 7.2.2 provides for a request with 20 days to rebut it; if it is not rebutted, cancellation proceedings begin. The general guide on the VAT and IEPS certification describes the most frequent cancellation causes.
If the certification expires without a renewal
- The temporary goods: rule 7.2.7 gives 60 calendar days from the expiry to place the goods in one of the destinations of Annex 30, section III, and transmit the discharges. On whatever is not discharged the company pays VAT, and excise tax where it applies, with inflation adjustment and surcharges from the date of each customs entry.
- The operation: every later temporary import pays the 16% VAT in cash or is secured with a surety bond or letter of credit accepted by the AGACE (rule 7.4.1).
- The new certification: it is requested as if it were the first; the AGACE decides within up to 60 days and silence counts as a denial (rule 7.1.6). For a company that belongs to a group, rule 7.1.7 allows staff, infrastructure and investment to be proven through another group company.
- The difference from a cancellation: expiring without a renewal is not a cancellation. After a cancellation the company cannot obtain a new certification for two years (rule 7.2.4); after an expiry, it can.
Frequently asked questions
Did the renewal deadline change in 2026?
No. It is still within the 30 days before expiry, through the Ventanilla Digital, under oath and with the fee paid. What changed in 2026 is in the security-standard modalities of the certification scheme, not in the VAT and excise renewal.
Can I renew while an AGACE request is open?
The renewal is filed under oath that the requirements are met. A pending request does not bar the filing, but the answer to the request and the renewal cross paths: what is asserted in one must hold up in the other. That is the point where the file is worth reviewing before signing.
Does the certification have an annual report of its own?
No. The May annual report belongs to the IMMEX program. The certification's yearly step is the renewal. If the IMMEX program is suspended, the certification is suspended with it.
Can I move from category A to AA at renewal?
Yes, if the company proves the AA requirements: four or more years under the regime, or more than 1,000 workers on average, or machinery and equipment worth more than MXN 50 million, with no tax assessment notified in the prior twelve months unless secured or paid. The tax credit is the same; the higher category counts for other modalities, such as Authorized Economic Operator.
General information, updated November 2026 under the RGCE 2026 and their Second Resolution of Amendments. It does not replace legal advice for a specific case.
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