GLOSSARY

For a better understanding of what is established in this Resolution and its Annexes, the following glossary of acronyms and definitions is compiled:

I. ACRONYMS OF AUTHORITIES:

1. AGA. General Customs Administration (Administración General de Aduanas), located in Avenida Hidalgo 77, Module IV, Floor 3, Colonia Guerrero, Cuauhtémoc Town Hall, Postal Code 06300, Mexico City.

a) ACAJA. Central Administration of Customs Legal Support (Administración Central de Apoyo Jurídico de Aduanas) of the General Customs Administration (Administración General de Aduanas), located in Avenida Hidalgo 77, Module IV, Ground floor, Colonia Guerrero, Cuauhtémoc Town Hall, Postal Code 06300, Mexico City and for taking samples of merchandise, the address located in Calzada Legaría 608, Floor 1, Colonia Irrigation, Miguel Hidalgo Town Hall, Postal Code 11500, Mexico City.

b) ACEIA. Central Administration of Customs Equipment and Infrastructure (Administración Central de Equipamiento e Infraestructura Aduanera) of the General Customs Administration (Administración General de Aduanas), located at Avenida Hidalgo 77, Module IV, Floor 1, Colonia Guerrero, Cuauhtémoc Town Hall, Postal Code 06300, Mexico City.

c) ACIA. Central Administration of Customs Research (Administración Central de Investigación Aduanera) of the General Customs Administration (Administración General de Aduanas), located at Avenida Hidalgo 77, Module IV, Floor 1, Colonia Guerrero, Cuauhtémoc Town Hall, Postal Code 06300, Mexico City.

d) ACMA. Central Administration of Customs Modernization (Administración Central de Modernización Aduanera) of the General Customs Administration (Administración General de Aduanas), located at Avenida Hidalgo 77, Module IV, Floor 1, Colonia Guerrero, Cuauhtémoc Town Hall, Postal Code 06300, Mexico City.

e) ACOA. AGA Central Administration of Customs Operation (Administración Central de Operación Aduanera), located at Avenida Hidalgo 77, Module IV, Floor 1, Colonia Guerrero, Cuauhtémoc Town Hall, Postal Code 06300, Mexico City.

2. AGACE. General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior).

a) ACAJACE. Central Administration of Legal Support of Foreign Trade Audit (Administración Central de Apoyo Jurídico de Auditoría de Comercio Exterior) of the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior).

b) ACPPCE. Central Administration of Planning and Programming of Foreign Trade (Administración Central de Planeación y Programación de Comercio Exterior) of the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior).

c) ADACE. Deconcentrated Administration of the General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior).

3. AGAFF. Federal Fiscal Audit Administration (Administración de Auditoría Fiscal Federal).

a) ADAFF. Decentralized Administration of Federal Tax Audit (Administración Desconcentrada de Auditoría Fiscal Federal).

4. AGCTI. General Administration of Communications and Information Technology (Administración General de Comunicaciones y Tecnologías de la Información).

5. AGGC. General Administration of Large Taxpayers (Administración General de Grandes Contribuyentes).

a) ACAJNI. Central Administration of Legal Support and International Regulations (Administración Central de Apoyo Jurídico y Normatividad Internacional) of the General Administration of Large Taxpayers (Administración General de Grandes Contribuyentes).

b) ACPPFGC. AGGC Central Administration of Planning and Programming of Inspection of Large Taxpayers (Administración Central de Planeación y Programación de Fiscalización a Grandes Contribuyentes).

6. AGJ. General Legal Administration (Administración General Jurídica).

a) ACNCEA. Central Administration of Regulations in Foreign and Customs Trade (Administración Central de Normatividad en Comercio Exterior y Aduanal) of the General Legal Administration (Administración General Jurídica).

b) ADJ. Decentralized Legal Administration (Administración Desconcentrada Jurídica) of the General Legal Administration (Administración General Jurídica).

7. AGR. General Collection Administration (Administración General de Recaudación).

a) ADR. Decentralized Administration of the General Collection Administration (Administración General de Recaudación).

8. AGRS. General Administration of Resources and Services (Administración General de Recursos y Servicios).

a) ACDB. Central Administration of Destination of Goods (Administración Central de Destino de Bienes) of the General Administration of Taxpayer Services (Administración General de Servicios al Contribuyente).

9. AGSC. General Administration of Taxpayer Services (Administración General de Servicios al Contribuyente).

a) ACOP. Central Administration of Operation of Padrones (Administración Central de Operación de Padrones) of the General Administration of Taxpayer Services (Administración General de Servicios al Contribuyente).

b) ADSC. Deconcentrated Administration of Taxpayer Services (Administración Desconcentrada de Servicios al Contribuyente) of the General Administration of Taxpayer Services (Administración General de Servicios al Contribuyente).

II. ACRONYMS:

1. AAEJ - Mexico-Japan EAA. Agreement for the Strengthening of the Economic Association between the United Mexican States and Japan.

1 Bis. ACC. Trade Continuity Agreement between the United Mexican States and the United Kingdom of Great Britain and Northern Ireland.

2. ACE No.66. Economic Complementation Agreement No. 66 between the United Mexican States and the Plurinational State of Bolivia.

3. AELC -EFTA. European Free Trade Association.

4. AICP - Mexico-Peru ECA. Trade Integration Agreement between the United Mexican States and the Republic of Peru.

5. ALADI. Latin American Integration Association (Asociación Latinoamericana de Integración).

6. BANJERCITO. National Bank of the Army, Air Force and Navy, SNC (Banco Nacional del Ejército, Fuerza Aérea y Armada, SNC)

7. CAAT. Carrier Harmonized Alphanumeric Code (Código Alfanumérico Armonizado del Transportista) (from the Registry of Carrier Companies).

8. CBP. (Customs and Border Protection, for its acronym in English), U.S. Customs and Border Protection (Oficina de Aduanas y Protección Fronteriza).

9. CFDI. Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet).

10. CFF. Federal Fiscal Code (Código Fiscal de la Federación).

11. CITES. Convention on International Trade in Endangered Species of Wild Fauna and Flora.

12. COFEPRIS. Federal Commission for Protection against Health Risks (Comisión Federal para la Protección contra Riesgos Sanitarios).

13. CPF. Federal Penal Code (Código Penal Federal).

14. C-TPAT. Program "Customs-Trade Partnership Against Terrorism", granted by U.S. Customs and Border Protection (Oficina de Aduanas y Protección Fronteriza).

15. CURP. Unique Population Registry Code (Clave Única de Registro de Población).

16. DOF. Official Journal of the Federation (Diario Oficial de la Federación).

17. DTA. Customs Processing Law (Derecho de Trámite Aduanero).

18. ECEX. Foreign Trade Companies (Empresas de Comercio Exterior) (authorized by the Secretary of Economy (Secretaría de Economía), under the terms of the Decree for the establishment of foreign trade companies, published in the Official Journal of the Federation (Diario Oficial de la Federación) on April 11, 1997).

19. FGJE. State Attorney General's Office (Fiscalía General de Justicia del Estado).

20. FGR. Attorney General of the Republic (Fiscalía General de la República).

21. IEPS. Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios).

22. IGI. General Import Tax (Impuesto General de Importación).

23. IMSS. Mexican Social Security Institute (Instituto Mexicano del Seguro Social).

24. INM. Migration's National Institute (Instituto Nacional de Migración).

25. INDEP. Institute to Return to the People the Stolen (Instituto para Devolver al Pueblo lo Robado).

26. ISAN. Tax on New Vehicle (Impuesto sobre Automóviles Nuevos).

27. ISR. Income Taxes (Impuestos Sobre la Renta).

28. VAT. Value-Added Tax (Impuesto al Valor Agregado).

29. LCE. Foreign Trade Law (Ley de Comercio Exterior).

30. LFD. Federal Rights Law (Ley Federal de Derechos).

31. LFDC. Federal Taxpayer Rights Law (Ley Federal de Derechos del Contribuyente).

32. LFPIORPI. Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin (Ley Federal para la Prevención e Identificación de Operaciones con Recursos de Procedencia Ilícita).

33. LFT. Federal Labor Law (Ley Federal del Trabajo).

34. LGTOC. General Law of Securities and Credit Operations (Ley General de Títulos y Operaciones de Crédito).

35. LIGIE. Law on General Import and Export Taxes (Ley de los Impuestos Generales de Importación y de Exportación).

36. NIV - VIN. Vehicle Identification Number (Número de Identificación Vehicular).

37. NOMs. Official Mexican Standards.

38. OMA - WTO. World Trade Organization.

39. PAAP. Additional Protocol to the Framework Agreement of the Pacific Alliance (Protocolo Adicional al Acuerdo Marco de la Alianza del Pacífico).

40. PAMA. Administrative Procedure in Customs Matters (Procedimiento Administrativo en Materia Aduanera).

41. FIFO - PEPS. First Entries First Exits (Primeras Entradas Primeras Salidas).

42. PRODECON. Taxpayer Defense Office (Procuraduría de la Defensa del Contribuyente).

43. PROFEPA. Federal Attorney for Environmental Protection (Procuraduría Federal de Protección al Medio Ambiente).

44. PROSEC. Sector Promotion Programs (Programas de Promoción Sectorial).

45. RFC. Federal Taxpayer Registration (Registro Federal de Contribuyentes).

46. RGCE. General Rules of Foreign Trade (Reglas General del Comercio Exterior).

47. RMF. Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal).

48. SAAI. Automated Integral Customs System (Sistema Automatizado Aduanero Integral).

49. SADER. Scretary of Agriculture and Rural Development (Secretaría de Agricultura y Desarrollo Rural).

50. SAT. Service Tax Administration (Servicio de Administración Tributaria).

51. SCCCyG. Credit and Guarantee Account Control System (Sistema de Control de Cuentas de Créditos y Garantías) [system through which the Service Tax Administration (Servicio de Administración Tributaria) controls and monitors the balances of non-returned temporary imports subject to the benefit of the certification and guarantees scheme established in articles 28-A of the Value Added Tax Law (Ley del Impuesto al Valor Agregado) (LIVA: Art. 28A) and 15-A of the Law on Special Tax on Production and Services (Ley del Impuesto Especial sobre Producción y Servicios), which allows the Service Tax Administration (Servicio de Administración Tributaria) to keep an account statement per taxpayer of their credits and guarantees (active and inactive)].

52. SCT. Secretary of Communications and Transportation (Secretaría de Comunicaciones y Transportes).

53. SE. Secretary of Economy (Secretaría de Economía).

54. SEA. Customs Electronic System (Sistema Electrónico Aduanero).

55. SECIIT. Electronic Inventory Control System for Temporary Imports (Sistema Electrónico de Control de Inventarios para Importaciones Temporales).

56. SEDENA. Secretary of National Defense (Secretaría de la Defensa Nacional).

57. SEGOB. Office for Domestic Affairs (Secretaría de Gobernación).

58. SENER. Secretary of Energy (Secretaría de Energía).

59. SEP. Secretary of Public Education (Secretaría de Educación Pública).

60. SEPOMEX. Mexican Postal Service (Servicio Postal Mexicano).

61. SFP. Secretary of Public Function (Secretaría de la Función Pública).

62. SHCP. Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público).

63. SIPARE. Payment System Referenced (Sistema de Pago Referenciado) (form of payment for employers to make the payment of contributions to the Mexican Social Security Institute (Instituto Mexicano del Seguro Social), through the bank window or the electronic banking portal of an authorized bank).

64. SIREMA. Mandatory Registration System (Sistema de Registro de Mandatarios).

65. SRE. Secretary of Foreign Relations (Secretaría de Relaciones Exteriores).

65. bis. SOIA. Comprehensive Customs Operating System (Sistema de Operación Integral Aduanera).

66. SUA. Single Self-Determination System (Sistema Único de Autodeterminación) (system through which employers with 5 or more workers are obliged to carry out all of their obligations, for employers with 1 to 4 workers the use of it is optional).

67. TESOFE. Treasury of the Federation (Tesorería de la Federación).

68. TIGIE. Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación).

69. TIPAT - CPTPP. Comprehensive and Progressive Agreement for Trans-Pacific Partnership.

70. TLCAELC - FTA EU-MX. Free Trade Agreement between the United Mexican States and the States of the European Free Trade Association.

71. TLCC - Mexico-Colombia FTA. Free Trade Agreement between the United Mexican States and the Republic of Colombia.

72. TLCCA - Mexico-Northern Triangle. Free Trade Agreement between the United Mexican States and the Republics of Costa Rica, El Salvador, Guatemala, Honduras and Nicaragua.

73. TLCCH- Mexico-Chile FTA. Free Trade Agreement between the Republic of Chile and the United Mexican States.

74. TLCI -Mexico-Israel FTA. Free Trade Agreement between the United Mexican States and the State of Israel.

75. TLCP - Mexico-Panama FTA. Free Trade Agreement between the United Mexican States and the Republic of Panama.

76. TLCU - Mexico-Uruguay FTA. Free Trade Agreement between the United Mexican States and the Eastern Republic of Uruguay.

77. T-MEC - USMCA. Treaty between the United Mexican States, the United States of America and Canada.

III. DEFINITIONS:

1. Proof of Electronic Value. Electronic transmission that must be carried out in accordance with rules 1.9.18. (RGCE 2020: Regla 1.9.16) and 1.9.19. (RGCE 2020: Regla 1.9.17), which generates an acknowledgment number.

2. Community. European Community.

3. Council. The Tariff Classification Council referred to in article 48 (LA: Art. 48) of the Law.

4. Registered Public Accountant. Public accountant registered with the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público), in accordance with article 52 (CFF: Art. 52) of the Federal Fiscal Code (Código Fiscal de la Federación).

5. ATA Notebook. Customs Agreement on ATA Notebook, for the Temporary Admission of Merchandise and their Annex, made in Brussels, on December six, one thousand nine hundred and sixty-one, published in the Official Journal of the Federation (Diario Oficial de la Federación) on April 5, 2001, by Promulgative Decree.

6. ATA Notebook. International customs document valid as a customs declaration, which allows the merchandise to be identified and which includes a valid international guarantee to cover duties and taxes on foreign trade and other contributions and amounts due for importation, used for the temporary re-importation of the merchandise indicated in the agreements referred to in Chapter 3.6. of the General Rules of Foreign Trade (Reglas General del Comercio Exterior).

7. Decision. Decision 2/2000 of the Joint Council of the Interim Agreement on Trade and Trade-Related Issues between the United Mexican States and the European Community.

8. Declaration of origin. Declaration of origin in accordance with the provisions of the Mexico-Japan EAA.

9. Invoice declaration. Invoice declaration in accordance with the provisions of Annex III (TLCUEM: Anexo III) of the Decision, Annex I of the FTA EU-MX and the Trade Continuity Agreement between the United Mexican States and the United Kingdom of Great Britain and Northern Ireland (ACC).

10. Decree of the Border Region or Fringe. Decree establishing the general import tax for the border region and the northern border strip, published in the Official Journal of the Federation (Diario Oficial de la Federación) on December 24, 2008 and its subsequent modifications.

11. Decree of used vehicles. Decree that regulates the definitive importation of used vehicles, published in the Official Journal of the Federation (Diario Oficial de la Federación) on July 1, 2011 and its subsequent modifications.

12. IMMEX Decree. Decree for the promotion of the manufacturing, maquiladora and export services industry referred to in the Single Article of the Decree by which the various for the promotion and operation of the export maquiladora industry is modified, published in the Official Journal of the Federation (Diario Oficial de la Federación) on November 1, 2006 and its subsequent modifications.

13. Days. Working days in accordance with article 12 of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 12) and the Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal).

14. Equivalent document: The fiscal document referred to in article 2, section XVIII (LA: Art. 2) of the Law.

15 Dollars. Dollars of the United States of America.

16. e-document. Acknowledgment number issued by the Digital Window that corresponds to a digital document.

17. Companies certified for the purposes of article 2, section I (DECRETO IMMEX: Art. 2) of the IMMEX Decree. Companies that have both the IMMEX Program and the Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) certification or the Registry in the Business Certification Scheme, Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) modality, in force, in which for the purposes of the latter they have contemplated or authorized the goods indicated in Annex II (DECRETO IMMEX: Anexo II) of the referred IMMEX Decree.

18. Courier and parcel companies. Legal entities resident in the country, whose main activity is the permanent provision to the public of express international transport services to recipients and senders of documents and merchandise.

19. Railway equipment. For the purposes of rules 1.9.11. (RGCE 2020: Regla 1.9.11), 1.9.12. (RGCE 2020: Regla 1.9.12), 3.1.22. (RGCE 2020: Regla 3.1.22), 3.1.32. (RGCE 2020: Regla 3.1.32), 4.2.14. (RGCE 2020: Regla 4.2.14) and 4.6.8. (RGCE 2020: Regla 4.6.8), it will be understood as railway equipment: the boxcars, carriage, locomotives, hoppers, cars, tank cars, chassis, trailers, platforms that circulate on the railroad tracks and that are used to transport merchandise inside and in containers.

20. Free writing. The one that meets the requirements established by articles 18 (CFF: Art. 18) and 18-A (CFF: Art. 18A) of the Federal Fiscal Code (Código Fiscal de la Federación), as appropriate and observes the provisions of article 19 (CFF: Art. 19) of the aforementioned ordinance.

21. Auto Parts Industry. Companies with the IMMEX Program that dispose of temporarily imported parts and components in accordance with article 108 (LA: Art. 108) of the Law, as well as parts and components that incorporate temporarily imported inputs under said programs, to companies of the automotive terminal or manufacturing of motor vehicles to be integrated into their vehicle assembly and manufacturing processes.

22. Law. Customs Law (Ley Aduanera).

23. Maquiladoras. Legal entities that have obtained a program authorized by the Secretary of Economy (Secretaría de Economía), under the terms of the Decree for the promotion and operation of the export maquiladora industry, published in the Official Journal of the Federation (Diario Oficial de la Federación) on June 1, 1998 and its subsequent modifications.

24. CIITEV module. Import Control Module and Temporary Internment of Vehicles.

24.Bis. Commercial identification number or numbers. Those referred to in article 2, section II, of Complementary Rule 10a of the Law on General Import and Export Taxes (Ley de los Impuestos Generales de Importación y de Exportación), published in the Official Journal of the Federation (Diario Oficial de la Federación) on July 1, 2020.

25. Electronic Payment. For the purposes of rule 1.6.2. (RGCE 2020: Regla 1.6.2), is the payment channel offered by credit institutions authorized to collect foreign trade contributions, through which multiple payments are sent and received through the use of the capture line foreign trade, through the exchange of information between the electronic systems of foreign trade users and the credit institutions authorized to collect foreign trade contributions.

26. Customs Declaration (Pedimento) Part II. Part of the customs declaration (pedimento) called, "Import customs declaration (pedimento). Part II. Partial shipment of merchandise" or "Export customs declaration (pedimento). Part II. Partial shipment of merchandise", depending on the operation in question.

27. IMMEX Program. Program authorized under the IMMEX Decree.

28. Rule 8a. Rule 8a. of the Complements of section II, of article 2 of the Law on General Import and Export Taxes (Ley de los Impuestos Generales de Importación y de Exportación) for the application and interpretation of the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación).

29. Regulation. Regulation of the Customs Law (Ley Aduanera).

30. Accredited legal representative. Accredited individual in terms of rule 1.10.1. (RGCE 2020: Regla 1.10.1), which promotes, on behalf of and on behalf of a legal entity, the dispatch of its merchandise, in accordance with Article 40 (LA: Art. 40) of the Law.

30 Bis. Resolution of the ACC. Resolution that establishes the general rules relating to the application of the customs provisions of the Trade Continuity Agreement between the United Mexican States and the United Kingdom of Great Britain and Northern Ireland.

31. Resolution of the Decision. Resolution on customs matters of Decision 2/2000 of the Joint Council of the Interim Agreement on Trade and Trade-Related Issues between the United Mexican States and the European Community and its Annexes 1 and 2, published in the Official Journal of the Federation (Diario Oficial de la Federación) on December 31, 2002 and its subsequent modifications.

32. Resolution of the FTA EU-MX. Resolution on customs matters of the Free Trade Agreement between the United Mexican States and the States of the European Free Trade Association and its Annexes 1 and 2, published in the Official Journal of the Federation (Diario Oficial de la Federación) on December 31, 2002 and its subsequent modifications.

33. Re-export. Return abroad of merchandise imported temporarily under the protection of the ATA Notebook, in terms of Chapter 3.6, of the General Rules of Foreign Trade (Reglas General del Comercio Exterior).

34. Re-import. Return to national territory of merchandise temporarily exported under the ATA Notebook, in terms of Chapter 3.6, of the General Rules of Foreign Trade (Reglas General del Comercio Exterior).

34 Bis. United Kingdom. United Kingdom of Great Britain and Northern Ireland.

35. Resolution of the USMCA. Resolution that establishes the general rules relating to the application of the customs provisions of the USMCA and its Annexes.

36. Certified Commercial Partner. Individual or legal entity that maintains a commercial relationship with a company that carries out foreign trade operations and participates in its supply chain, either as a supplier of materials for the elaboration, packaging or packaging of merchandise subject to foreign trade, or as a supplier of services that in the same way intervene in the control, manipulation, transfer or coordination of the same, or in both, complying with the minimum standards in terms of corresponding security, referred to in article 100-A (LA: Art. 100A), section VII of the Law, in relation to the Authorized Economic Operator, established in rule 7.1.5. (RGCE 2020: Regla 7.1.5)

37. Transmigrant. For the purposes of rule 3.2.7. (RGCE 2020: Regla 3.2.7), is the foreigner who, as a "visitor without permission to carry out paid activities," transits the national territory to another country.

38. Digital Window. The one provided for in the Decree establishing the Mexican Digital Foreign Trade Window published in the Official Journal of the Federation (Diario Oficial de la Federación) on January 14, 2011, which is located on the website www.ventanillaunica.gob.mx.

Likewise, will apply the definitions established in articles 2 (LA: Art. 2) of the Law and 1 (RLA: Art. 1) of its Regulations, as well as the other legal systems applicable in customs and foreign trade matters.