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Nelum
黄金

墨西哥

核查于 2026-09-29 · 版本 r2 · 取代版本 r1 · 已审核

以研究形式发布的公开法律与官方指引，不构成法律、税务或金融建议。

研究内容本身以英文撰写。标题和标签已翻译，调查结果和引文未翻译。

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工业采矿来源地

Large industrial gold origin (concession-holding companies). No state buyer and no per-shipment export permit found: the exporter needs SAT's Padrón de Exportadores Sectorial, Sector 9 'Oro, plata y cobre' (Ley Aduanera art 59 fr IV; Reglamento art 87; RGCE 2026 rule 1.3.7) and an electronic pedimento. Mining duties, read in the LFD: special duty 8.5% of the positive difference between income and allowed deductions (art 268) and extraordinary duty 1% of income from gold, silver and platinum (art 270), from 1 Jan 2025 and unchanged for 2026. Ley de Minería reform of 8 May 2023: concessions only by public tender (art 13), 30 years incl. 5 pre-operative + one 25-year extension (art 15), none in areas without water (arts 6, 14), community share of at least 5% (art 13), crimes for extraction without a concession and for taking minerals or metallurgical derivatives abroad without the corresponding permits (arts 64-65); no tenders held in practice. Gold dealing is a vulnerable activity (identify at 805 UMA, aviso at 1,605 UMA, cash ban at 3,210 UMA; UMA from 1 Feb 2026 = MXN 117.31), tightened by the July 2025 LFPIORPI reform and the August 2026 Reglas (in force 30 Nov 2026). No FX surrender rule found.

本页的可信程度

  • 法律原文 72
  • 官方指引 1
  • 标准 1
  • 二手资料 7
  • 行业惯例 7
  • 未经核实 6
  • 未记录可信度等级 8
  • 研究备注 34
  • 无法访问 2
  • 未记录 40
  • 文本 31
  • 未说明 11

监管机构

  • Comisión Nacional del Agua (CONAGUA)

    Water concessions for 'uso industrial en la minería' (Ley de Aguas Nacionales arts 81 BIS to 81 BIS 4, added 2023: up to 30 years, extendable up to 25 while the mining concession is in force); the mining title is delivered only after the water concession (LMin art 14 BIS)

    未记录可信度等级未记录

  • Customs authority (autoridades aduaneras; Agencia Nacional de Aduanas de México)

    Receives the electronic pedimento (LAdua art 36) and runs the automated selection mechanism (art 43); receives cash declarations (art 9). The Agencia Nacional de Aduanas de México is named as a customs authority in the 2025 amendments (e.g. arts 17, 88 bis).

    未记录可信度等级未记录

  • Servicio de Administración Tributaria (SAT), SHCP

    Collects federal taxes and the mining duties (LFD arts 268, 270: declarations filed with the offices authorised by the SAT); runs the Padrón de Exportadores Sectorial (Reglamento de la Ley Aduanera art 87; RGCE 2026 rule 1.3.7); keeps the register of vulnerable activities, receives avisos, verifies and sanctions under the LFPIORPI (Reglamento LFPIORPI arts 4, 55)

    未记录可信度等级未记录无法访问

  • Secretaría de Economía (SE), Dirección General de Minas

    Mining concessions (awarded only by public tender since May 2023), Registro Público de Minería, verification of works, annual reports, concession cancellation

    未记录可信度等级未记录

  • Secretaría de Medio Ambiente y Recursos Naturales (SEMARNAT)

    Environmental impact authorisation (LMin art 6); authorises the Programa de Restauración, Cierre y Post-cierre de minas (LGEEPA art 107 BIS, added 2023; LMin art 27 fr XX); opinion on the Plan de Cierre de Mina (LMin art 61)

    未记录可信度等级未记录

  • Servicio Geológico Mexicano (SGM)

    State exploration by order of the SE (LMin art 10); receives semi-annual reports from holders of concessions granted by tender (art 27 fr X); certifies mineral reserves on request (art 9 Bis fr XXI)

    未记录可信度等级未记录

  • Secretaría de Hacienda y Crédito Público (SHCP) and its Unidad de Inteligencia Financiera (UIF)

    Competent authority under the LFPIORPI ('la Secretaría', arts 5, 6; supervision of vulnerable activities art 22 Bis, added 2025); issues the Reglas de Carácter General (art 6 fr VII); its UIF interprets the Law and sets the aviso formats (Reglamento art 3)

    未记录可信度等级未记录

法律

  • Ley de Comercio Exterior

    Non-tariff export restrictions (permisos previos, cupos, etc.) exist only if established by Executive decree or SE acuerdo published in the DOF (arts 4 fr II-III, 15, 17); used to check whether gold carries an export permit.

    引用
    DOF 27-07-1993; consolidated to DOF 21-12-2006; amended DOF 01-05-2026 (art 15 fr IV, VI)
    类型
    法案
    法律原文未记录

  • Ley Federal de Derechos (LFD), Título II Capítulo XIII Minería

    Semi-annual per-hectare mining duty paid in January and July (arts 263-264), additional duty on concessions without works (art 269), special mining duty (art 268), extraordinary duty on gold, silver and platinum (art 270), use of the revenue (arts 271, 275); fee for the issue of a mining concession title (art 63).

    引用
    DOF 31-12-1981; consolidated text to DOF 23-04-2024, amended DOF 19-12-2024 and 07-11-2025
    类型
    法案
    法律原文未记录

  • Decree reforming the Ley Federal de Derechos for 2025

    Raised the special mining duty from 7.5% to 8.5% (art 268) and the extraordinary duty on gold, silver and platinum from 0.5% to 1% (art 270); art 63 now charges the fee on the issue of the mining concession title; changed the split of mining-duty revenue (art 275). In force 1 January 2025 (Transitorio Primero).

    引用
    DOF 19-12-2024
    类型
    法案
    生效日期
    2025-01-01
    法律原文未记录

  • Ley Federal para la Prevención e Identificación de Operaciones con Recursos de Procedencia Ilícita (LFPIORPI)

    Vulnerable activity: habitual or professional trade in precious metals (art 17 fr VI; Metales Preciosos = gold, silver and platinum, art 3 fr IX); obligations (art 18); avisos by day 17 of the following month (art 23); cash and precious-metal payment ban (art 32 fr III); customs brokers clearing precious metals (art 17 fr XIV); sanctions (arts 53-54). The Law entered into force nine months after publication (Transitorio Primero); avisos and cash limits 60 days after the Reglamento (Transitorio Quinto).

    引用
    DOF 17-10-2012; last reform DOF 16-07-2025
    类型
    法案
    生效日期
    2013-07-17
    法律原文未记录无法访问

  • Ley de los Impuestos Generales de Importación y de Exportación (LIGIE 2022)

    Tariff schedule. Heading 71.08 (Tarifa, Sección XIV, Capítulo 71): export duty "Ex." (exempt) on all five gold fractions 7108.11.01, 7108.12.91, 7108.13.91, 7108.20.01 and 7108.20.99; import duty Ex. except 7108.20.99 (monetary gold other than unwrought or semi-manufactured) at 15%.

    引用
    DOF 07-06-2022; Tarifa last amended DOF 29-12-2025
    类型
    法案
    法律原文未记录

    研究备注: [unconfirmed] Tarifa decrees published between June 2022 and December 2025 are not held; none is known to touch heading 71.08, and the DOF 29-12-2025 decree (held) has no chapter 71 line.

  • Ley del Impuesto al Valor Agregado (LIVA)

    16% general rate (art 1); 0% for gold, jewellery, goldsmiths' work, artistic or ornamental pieces and ingots with at least 80% gold not sold at retail to the general public (art 2-A fr I h); 0% for exports (arts 2-A fr IV, 29 fr I: definitive exports under the Ley Aduanera); exempt: retail sales of gold ingots of at least 99% (art 9 fr VIII), gold or silver coins that were legal tender and the "onza troy" (art 9 fr VI); imports of gold with at least 80% gold content are VAT-free (art 25 fr VII).

    引用
    DOF 29-12-1978; latest reform DOF 12-11-2021
    类型
    法案
    法律原文未记录

  • Ley Aduanera

    Cash declaration above USD 10,000 (art 9); exit through an authorised place on business days and hours (art 10); electronic pedimento (art 36) with annexes incl. CFDI value data for exports (art 36-A fr II); dispatch by the exporter or through an agente/agencia aduanal (arts 40, 159, 167-D); automated selection mechanism (art 43); exporter obligations incl. the Padrón de Exportadores Sectorial (art 59 fr IV) and, from 2026, an electronic file proving the funds used (art 59 fr V); definitive export (art 102).

    引用
    DOF 15-12-1995; consolidated to DOF 28-12-2023; amended DOF 19-11-2025 (in force 1 Jan 2026)
    类型
    法案
    法律原文未记录

  • Ley de Aguas Nacionales, as amended by the decree DOF 08-05-2023 (Capítulo III Bis "Uso Industrial en la Minería")

    Human and domestic consumption has priority and concessioned volumes are reduced or cancelled where it is at risk (art 4); mining water concessions require the favourable tender ruling and the approved closure programme (art 81 BIS), last up to 30 years and may be extended up to 25 years while the mining concession is in force (art 81 BIS 4); monthly discharge reports (art 88 BIS fr V BIS).

    引用
    Decree DOF 08-05-2023, Artículo Segundo
    类型
    法案
    生效日期
    2023-05-09
    法律原文未记录

    研究备注: [not-read] The consolidated Ley de Aguas Nacionales is not held; the provisions above are read in the amending decree only.

  • Decree reforming the LFPIORPI and art 400 Bis of the Código Penal Federal

    Beneficiario controlador (>25% of votes or effective control; art 3 fr III), aviso for any precious-metals operation of 1,605 UMA or more (no longer only cash; art 17 fr VI), 24-hour aviso on suspicion (art 18 fr VI), risk assessment, internal manual incl. politically exposed persons, annual training, automated monitoring and audit (art 18 fr VII-XI), ten-year record keeping (art 18 fr IV), alta and registration in the portal (art 18 fr IV Bis), beneficial-owner register of companies (arts 33 Bis-33 Quáter), temporary suspension of operations (art 54 Bis). Fines now expressed in UMA (art 54).

    引用
    DOF 16-07-2025
    类型
    法令
    生效日期
    2025-07-17
    法律原文未记录

  • Reglas de Carácter General a que se refiere la LFPIORPI (DOF 23-08-2013), as modified by Acuerdo 115/2026

    Alta and registration in the SAT portal with e.firma (arts 4-8); risk-based methodology (Cap. II Quáter); single client file (art 12); staged dates: risk evaluation and internal manual from 1 Mar 2027, client risk grading from 1 Mar 2027, automated monitoring by 1 Jun 2027, first training year 2027, first audit year 2028 (transitorios).

    引用
    DOF 23-08-2013; modified DOF 24-07-2014, 30-11-2020 and 07-08-2026 (Acuerdo 115/2026, in force 30-11-2026)
    类型
    条例
    生效日期
    2026-11-30
    法律原文未记录

    研究备注: [not-read] The base Reglas of DOF 23-08-2013 are not held; only the provisions reproduced in Acuerdo 115/2026 were read.

  • Ley de Minería (formerly Ley Minera, 1992)

    Concessions only by public tender (art 13), 30 years from registration of which the first five are pre-operative, one 25-year extension, then a new tender with a matching preference for a non-extendable 25 years (art 15); no concessions in protected areas, where the population is at risk or where there is no water availability (arts 6, 14); prior consultation of indigenous and Afro-Mexican communities (art 6); holder obligations and reports (arts 27-28), beneficio plants (arts 37-38), cancellation (arts 42, 55), fines (art 57), crimes (arts 64-65), mine closure (arts 61-63). The 2023 reform renamed the law (formerly Ley Minera). Concessions granted before 9 May 2023 keep the term in their title (2023 decree, Transitorio Sexto).

    引用
    DOF 26-06-1992; last reform DOF 08-05-2023
    类型
    法案
    生效日期
    2023-05-09
    法律原文未记录

  • Reglamento de la Ley Aduanera

    Padrón de Exportadores Sectorial: RFC active, valid e.firma, 32-D compliance opinion and the SAT rules; resolution within ten days; suspension causes of art 84 (art 87). In force two months after publication (Transitorio Primero).

    引用
    DOF 20-04-2015; consolidated to DOF 28-12-2023
    类型
    条例
    生效日期
    2015-06-20
    法律原文未记录

  • Reglamento de la LFPIORPI

    SAT keeps the padrón of vulnerable activities, receives avisos and dictámenes, verifies and sanctions (art 4 as reformed 2026); alta with RFC and e.firma (art 12, 2026); operations with one client are accumulated over up to six months and the aviso is due "al momento de realizar la última operación" that reaches the threshold (art 7, 2026); the 24-hour aviso is filed even if the operation did not take place (art 7 Bis, 2026); internal or external audit dictamen kept and given to the SAT on request (art 12 Bis, 2026); customs brokers file their avisos through the pedimento system (art 16); cash-ban application rules (arts 42-44).

    引用
    DOF 16-08-2013; reformed DOF 27-03-2026 (in force 28-03-2026)
    类型
    条例
    生效日期
    2013-09-01
    法律原文未记录

    研究备注: [time-limited] Transitorio Quinto of the 2026 reform makes the 24-hour aviso (art 7 Bis) subject to the SAT aviso formats being updated; Transitorio Tercero keeps the 2013 alta format (Anexo A) in use.

  • Reglas Generales de Comercio Exterior para 2026 (regla 1.3.7; Anexo 10 fracción II, Sector 9 "Oro, plata y cobre"; Anexo 2 ficha 141/LA)

    Rule 1.3.7: inscription in the Padrón de Exportadores Sectorial with formato A6 (Anexo 1) and ficha 141/LA (Anexo 2); suspended exporters use ficha 142/LA; no inscription where the rule 1.3.3 / Reglamento art 84 suspension causes apply. Sector 9 "Oro, plata y cobre" is in fracción II of Anexo 10.

    引用
    DOF 27-12-2025 (RGCE 2026); Anexo 2 DOF 12-01-2026; Anexo 10 DOF 14-01-2026; Primera Resolución de Modificaciones (April 2026); Segunda (DOF 22-09-2026)
    类型
    条例
    法律原文无法访问未记录

    研究备注: [not-read] Anexo 2 of the RGCE 2026 (DOF 12-01-2026, ficha 141/LA) is not held; ficha requirements are read in the 2019 ficha 141/LA. Anexo 10 (DOF 14-01-2026) is held. Neither the Primera nor the Segunda Resolución de Modificaciones (both held) touches rule 1.3.7, ficha 141/LA or Sector 9.

墨西哥涉及黄金的法律

来自法律库：标注了该商品的法律及其来源。它们不是研究结论；以上各部分才是。

法律库中没有墨西哥标注为黄金的法律。

程序

Domestic purchase and sale of gold by a vulnerable-activity dealer

适用情形: gold is traded inside Mexico by a dealer, bullion shop or trader

  1. 许可

    Register (alta) as a vulnerable activity in the SHCP/SAT portal, appoint a compliance representative, adopt a risk assessment and internal manual

    执行方
    Precious-metals dealer (vulnerable-activity trader)
    法律原文未记录

    法律依据: LFPIORPI; Reglas de Carácter General, LFPIORPI arts 18 fr IV Bis, VII, VIII, 20; Reglas arts 4, 10

  2. 尽职调查

    For purchases or sales of 805 UMA or more (MXN 94,434.55 at the 2026 UMA), identify the client from official ID, keep copies and obtain beneficiario controlador documentation (>25% of votes or effective control) or the client's declaration

    执行方
    Precious-metals dealer (vulnerable-activity trader)
    出具
    Vulnerable-activity client identification file (ID, beneficiario controlador)
    法律原文未记录

    法律依据: LFPIORPI, art 17 fr VI; art 18 fr I, III; art 3 fr III

  3. 付款

    Refuse payment in cash (coins and notes, national or foreign) or in precious metals for transfers of precious metals of 3,210 UMA or more (MXN 376,565.10 at the 2026 UMA), even when the cash is paid through a financial entity; pay or collect by bank transfer

    执行方
    Precious-metals dealer (vulnerable-activity trader)
    法律原文未记录

    法律依据: LFPIORPI; Reglamento, LFPIORPI art 32 fr III; Reglamento arts 42-44

  4. 税费

    Issue the CFDI for the sale; retail bars of 99% gold are IVA-exempt, other gold of at least 80% is 0% if not sold at retail

    执行方
    Precious-metals dealer (vulnerable-activity trader)
    出具
    CFDI for a domestic sale (IVA at 0% under LIVA art 2-A fr I h where gold content is at least 80%)
    法律原文未记录

    法律依据: LIVA, arts 2-A fr I h, 9 fr VI and VIII

  5. 申报

    File an aviso with the SHCP (through the SAT portal) for operations of 1,605 UMA or more (MXN 188,282.55 at the 2026 UMA) by day 17 of the following month (LFPIORPI art 23); operations with one client adding up to the threshold within up to six months also count, the aviso being due when the last operation reaching the threshold is made (Reglamento art 7 as reformed 2026); file within 24 hours of any suspicion, even if the operation did not take place (LFPIORPI art 18 fr VI; Reglamento art 7 Bis)

    执行方
    Precious-metals dealer (vulnerable-activity trader)
    出具
    Vulnerable-activity aviso to SHCP
    法律原文未记录

    法律依据: LFPIORPI; Reglamento, LFPIORPI arts 17 fr VI and penultimate para., 18 fr VI, 23, 24; Reglamento arts 7, 7 Bis (DOF 27-03-2026)

    研究备注: [unconfirmed] How "al momento de realizar la última operación" (Reglamento art 7) combines with the day-17 deadline of LFPIORPI art 23 for accumulated operations is not settled in the texts read. [time-limited] The 24-hour aviso depends on updated SAT formats (2026 reform, Transitorio Quinto).

  6. 申报

    Keep the client file, operation records and supporting documents for at least ten years at the address registered with the SHCP

    执行方
    Precious-metals dealer (vulnerable-activity trader)
    所需
    Vulnerable-activity client identification file (ID, beneficiario controlador)
    法律原文未记录

    法律依据: LFPIORPI, art 18 fr IV

Domestic LBMA refinery: receive doré, refine, issue Good Delivery bars

适用情形: country refines its own or third-party doré before export or domestic sale

渠道: Domestic LBMA refinery

  1. 尽职调查

    Apply LBMA Responsible Gold Guidance/OECD due diligence to the supplying mine (KYC, risk assessment, enhanced checks in high-risk areas)

    执行方
    Domestic LBMA Good Delivery refinery
    出具
    Refiner's supplier KYC pack on the mine (LBMA RGG / OECD)
    行业惯例未记录

    法律依据: LBMA Responsible Gold Guidance

  2. 尽职调查

    Where buying from third parties, identify the seller and beneficiario controlador and file avisos under LFPIORPI (see domestic-trade procedure)

    执行方
    Domestic LBMA Good Delivery refinery
    出具
    Vulnerable-activity client identification file (ID, beneficiario controlador)
    法律原文未记录

    法律依据: LFPIORPI, art 17 fr VI; art 18

    研究备注: [unconfirmed] Whether a refiner buying doré is treated as a vulnerable-activity trader was not confirmed in SAT/UIF guidance; [inferred] buying and selling gold habitually falls within art 17 fr VI.

  3. 运输

    Carry the doré by secure transport from mine to the refinery

    执行方
    Secure valuables carrier
    未经核实

    研究备注: Transport practice not documented in sources read.

    未记录来源
  4. 化验

    Weigh, sample and assay on receipt; settle with the mine against the outturn assay

    执行方
    Domestic LBMA Good Delivery refinery
    未经核实

    研究备注: Standard refining practice; Mexican terms not documented.

    未记录来源
  5. 精炼

    Refine to 995+ Good Delivery bars or 999.9 kilobars bearing the refiner's LBMA mark; issue bar list

    执行方
    Domestic LBMA Good Delivery refinery
    出具
    Domestic refiner's bar list/certificate for Good Delivery bars
    行业惯例未记录

    法律依据: LBMA Good Delivery Rules

  6. 申报

    Publish the annual LBMA RGG compliance report

    执行方
    Domestic LBMA Good Delivery refinery
    出具
    Domestic refiner's annual LBMA RGG compliance report
    行业惯例未记录

Export doré or refined bars

适用情形: country is the origin

  1. 定价

    Agree price and fixing with the foreign buyer (LBMA Gold Price) and issue a provisional invoice

    执行方
    Exporter registered in the Padrón de Exportadores Sectorial, Sector 9
    对方
    Foreign refiner or buyer (counterparty abroad)
    所需
    Doré sale or refining contract with the foreign refiner (LBMA price reference)
    出具
    Price-fix reference (LBMA AM/PM gold price on the agreed pricing date); Provisional / proforma invoice (against pre-shipment assay); Pre-shipment notification to refiner/buyer
    未经核实

    研究备注: Contract practice; not documented from a Mexican source.

    未记录来源
  2. 海关

    Issue the export CFDI and prepare packing list, assay/bar list and transport document; from 2026 keep in the pedimento file the evidence of the funds used (invoices, transfers or letters of credit, contracts, freight and insurance)

    执行方
    Exporter registered in the Padrón de Exportadores Sectorial, Sector 9
    所需
    Mine laboratory assay of each doré bar (Au and Ag)
    出具
    CFDI for the export sale (with Complemento de Comercio Exterior); Electronic file of each pedimento with its annexes and, from 2026, the evidence of the funds used (CFDI, invoices, transfers or letters of credit, transport and insurance, contracts)
    法律原文未记录

    法律依据: Ley Aduanera, arts 36-A fr II, 59 fr III and V

    研究备注: [not-read] The Complemento de Comercio Exterior requirement for the CFDI was not verified in a text held.

  3. 运输

    Carry the gold under secure transport to an authorised customs office (airport or land border) and hand over to the airline or road carrier

    执行方
    Secure valuables carrier
    所需
    Export pedimento, validated and paid (desaduanado)
    法律原文未记录

    法律依据: Ley Aduanera, art 10

    研究备注: [inferred] Carrier practice is not documented; art 10 requires exit through an authorised place on business days and hours.

  4. 检验

    Present the goods with the pedimento to activate the automated selection mechanism; release at once or carry out the customs examination (reconocimiento aduanero), then release

    执行方
    Customs authority
    所需
    Export pedimento, validated and paid (desaduanado)
    法律原文未记录

    法律依据: Ley Aduanera, art 43

  5. 海关

    Where the buyer claims USMCA preference, a certification of origin is completed by the exporter, producer or importer (no set format; may be on the invoice or any other document; minimum data elements of T-MEC Anexo 5-A incl. certifier, exporter, producer, importer, HS 6-digit description, origin criterion, blanket period up to 12 months, signature and date); gold of 7108.11-7108.20 qualifies by a change of subheading, or for 7108.12 by alloying or electrolytic, chemical or thermal separation of non-originating material (T-MEC Anexo 4-B). An exporter or producer who certifies keeps the supporting records for five years (art 5.8.2)

    执行方
    Exporter registered in the Padrón de Exportadores Sectorial, Sector 9
    出具
    USMCA/T-MEC certification of origin
    法律原文未记录

    法律依据: T-MEC Capítulos 4 and 5; Anexos 4-B and 5-A, Arts 5.2, 5.8; Anexo 4-B, Capítulo 71, subheadings 7108.11-7108.20; Anexo 5-A

  6. 海关

    Declare cash or payment instruments above USD 10,000 carried across the border

    执行方
    Exporter registered in the Padrón de Exportadores Sectorial, Sector 9
    出具
    Customs declaration of cash and payment instruments over USD 10,000
    法律原文未记录

    法律依据: Ley Aduanera, art 9

Obtain and keep a mining concession (2023 regime)

适用情形: country is the origin (standing prerequisites for the mine)

  1. 许可

    Win a public tender (concurso de licitación pública) run by the SE for a State-designated area; concessions are no longer granted on first-come application

    执行方
    Mining concession holder (industrial miner)
    对方
    Secretaría de Economía (Dirección General de Minas)
    法律原文未记录

    法律依据: Ley de Minería, art 13

    研究备注: [unconfirmed] No tender has been called since 2023 and the President said in June 2025 that no new concessions will be granted (mx.div-tender-vs-freeze): policy, not law.

  2. 许可

    Register the title in the Registro Público de Minería; term runs 30 years from registration, extendable once by 25 years

    执行方
    Mining concession holder (industrial miner)
    法律原文未记录

    法律依据: Ley de Minería, arts 15, 46 fr I

  3. 许可

    Obtain the federal permits before the title is delivered: environmental impact authorisation and social impact study (with a financial guarantee), the CONAGUA water concession for mining use (not available where there is no water availability) and the approved closure programme

    执行方
    Mining concession holder (industrial miner)
    法律原文未记录

    法律依据: Ley de Minería; Ley de Aguas Nacionales; LGEEPA, LMin arts 6, 6 BIS, 14 BIS, 27 fr XV; LAN art 81 BIS; LGEEPA art 107 BIS

  4. 许可

    Where the lot is in indigenous or Afro-Mexican territory, the State runs the prior consultation (at the applicant's cost); where the tendered land holds a community or any other settlement, sign the land-use agreement and pay at least 5% of the ISR fiscal result less non-deductible contributions

    执行方
    Mining concession holder (industrial miner)
    出具
    Agreement with indigenous/Afro-Mexican community (min. 5% of fiscal result)
    法律原文未记录

    法律依据: Ley de Minería, arts 6, 13

  5. 许可

    Notify the SE of the execution of works within 90 business days of inscription or of the end of the pre-operative period; not starting works within one year, stopping them for two consecutive years, not paying contributions for two consecutive years, not filing reports for two consecutive (or five non-consecutive) years or lacking the water concession are grounds for cancellation

    执行方
    Mining concession holder (industrial miner)
    法律原文未记录

    法律依据: Ley de Minería, arts 27 fr I, 42 fr III, IV, VI, VII, IX, 55

Mine, process and pour doré; first sale

适用情形: country is the origin

渠道: Industrial concession holder (the dominant channel)

  1. 开采

    Extract ore from the concession (open-pit or underground) and dispose of the product after notifying the start of exploitation

    执行方
    Mining concession holder (industrial miner)
    法律原文未记录

    法律依据: Ley de Minería, art 19 fr II; art 57 fr VIII (fine for not notifying the start of exploitation)

  2. 加工

    Process ore in the beneficio plant (heap leach or CIL, carbon stripping, electrowinning/Merrill-Crowe) and smelt to gold-silver doré; recycle at least 60% of water

    执行方
    Beneficio (processing) plant operator
    法律原文未记录

    法律依据: Ley de Minería, arts 27 fr XXIII, 37

    研究备注: [inferred] The process route (heap leach, CIL, Merrill-Crowe) is industry practice; the law read gives only the 60% water-recycling duty (art 27 fr XXIII) and the beneficio obligations (art 37).

  3. 加工

    Alternatively, produce a gold-bearing concentrate (flotation) for sale to a smelter/refiner

    执行方
    Beneficio (processing) plant operator
    未经核实

    研究备注: Concentrate route for polymetallic mines is industry knowledge; not documented from a source in this pass.

    未记录来源
  4. 化验

    Number, weigh, sample and assay each doré bar for gold and silver; record the lot

    执行方
    Assay laboratory (mine laboratory or independent)
    出具
    Mine laboratory assay of each doré bar (Au and Ag); Bar number stamped on the doré
    未经核实

    研究备注: No Mexican rule requires a particular assay; this is contract practice with refiners.

    未记录来源
  5. 付款

    Sell doré to the domestic LBMA refinery and issue a CFDI (IVA 0% where gold content is at least 80%; otherwise IVA treatment of doré below 80% is unclear)

    执行方
    Mining concession holder (industrial miner)
    对方
    Domestic LBMA Good Delivery refinery
    所需
    Mine laboratory assay of each doré bar (Au and Ag)
    出具
    CFDI for a domestic sale (IVA at 0% under LIVA art 2-A fr I h where gold content is at least 80%)
    法律原文未记录

    法律依据: LIVA, art 2-A fr I inciso h

    研究备注: [unconfirmed] Whether doré with less than 80% gold falls under art 2-A fr I h is not settled in the text read; below 80% the 16% rate of art 1 would apply.

  6. 尽职调查

    Otherwise contract the doré to a foreign refiner under a refining or sale agreement priced off the LBMA Gold Price, and pass the refiner's supplier KYC

    执行方
    Mining concession holder (industrial miner)
    对方
    Foreign refiner or buyer (counterparty abroad)
    出具
    Doré sale or refining contract with the foreign refiner (LBMA price reference); Refining Agreement (fee schedule, assay/settlement formula); Refiner's supplier KYC pack on the mine (LBMA RGG / OECD)
    标准未记录

    研究备注: Mexico supplies 37% of US doré imports (USGS); the contract terms themselves are industry practice.

Mining duties and periodic reports

适用情形: country is the origin

  1. 税费

    Pay the semi-annual per-hectare mining duty in January and July (within 30 days for concessions granted during a semester); pay the additional duty where no works are proven for two continuous years

    执行方
    Mining concession holder (industrial miner)
    出具
    Semi-annual per-hectare mining duty payment
    法律原文未记录

    法律依据: Ley Federal de Derechos, arts 263, 264, 269

  2. 税费

    File and pay the annual special mining duty (8.5% of the positive difference between income from the sale of the extractive activity and the allowed deductions) and the extraordinary duty (1% of income from the sale of gold, silver and platinum, kept in separate accounts) by the last business day of March for the prior year

    执行方
    Mining concession holder (industrial miner)
    出具
    Annual declaration and payment of the special and extraordinary mining duties
    法律原文未记录

    法律依据: Ley Federal de Derechos (reform DOF 19-12-2024), arts 268, 270

  3. 申报

    File the semi-annual report on works and production with the SGM in January and July

    执行方
    Mining concession holder (industrial miner)
    出具
    Semi-annual report to the SGM on works and production (concessions granted by tender)
    法律原文未记录

    法律依据: Ley de Minería, art 27 fr X

  4. 申报

    File the annual report on the execution and verification of works (accounting, financial, technical and statistical data) in May for the previous calendar year

    执行方
    Mining concession holder (industrial miner)
    出具
    Annual report on the execution and verification of works (informe de comprobación), filed in May for the previous calendar year
    法律原文未记录

    法律依据: Ley de Minería, arts 27 fr VII, 28

  5. 申报

    File the annual beneficio report

    执行方
    Beneficio (processing) plant operator
    出具
    Annual beneficio-plant report
    法律原文未记录

    法律依据: Ley de Minería, art 37 fr III

  6. 付款

    Pay the community share (at least 5% of the ISR fiscal result less non-deductible contributions) into the account the community administers and give it copies of the tax returns

    执行方
    Mining concession holder (industrial miner)
    所需
    Agreement with indigenous/Afro-Mexican community (min. 5% of fiscal result)
    法律原文未记录

    法律依据: Ley de Minería, art 13

Receive export proceeds and reconcile

适用情形: country is the origin

  1. 付款

    Receive payment by bank transfer after the buyer's outturn assay; issue final invoice and debit/credit note for the difference

    执行方
    Exporter registered in the Padrón de Exportadores Sectorial, Sector 9
    对方
    Foreign refiner or buyer (counterparty abroad)
    所需
    Provisional / proforma invoice (against pre-shipment assay)
    出具
    Final invoice (against outturn assay); Debit/credit note (provisional vs final assay reconciliation)
    未经核实

    研究备注: Settlement terms are contract practice; not documented from a Mexican source.

    未记录来源
  2. 付款

    Credit the proceeds in USD or MXN; there is no surrender or repatriation requirement and no control on transfers of US dollars

    执行方
    Commercial bank
    二手资料未记录

    研究备注: [not-read] No Mexican legal text found that imposes surrender or repatriation; Ley Monetaria art 8 (read) only makes foreign-currency obligations payable in Mexico payable in pesos at the prevailing rate, except transfers from abroad through Banco de México or banks, which are paid in the currency transferred.

  3. 税费

    Book the sale income, which forms the base for the special (8.5%) and extraordinary (1%) mining duties

    执行方
    Exporter registered in the Padrón de Exportadores Sectorial, Sector 9
    法律原文未记录

    法律依据: Ley Federal de Derechos, arts 268, 270

许可与登记

  • Alta and registration as a vulnerable activity (precious metals) in the SHCP/SAT portal

    持有人
    Precious-metals dealer (vulnerable-activity trader)
    签发机构
    SHCP via SAT portal
    法律原文未记录

    法律依据: LFPIORPI; Reglamento; Reglas de Carácter General, LFPIORPI arts 17 fr VI, 18 fr IV Bis; Reglamento art 12 (as reformed DOF 27-03-2026) and Transitorio Tercero; Reglas arts 4-8

    研究备注: [unconfirmed] Whether a miner selling only its own production "commercialises habitually or professionally" is not settled in the texts read; [inferred] a refiner or trader that buys and sells gold falls within art 17 fr VI.

  • LBMA Good Delivery listing (gold) and annual Responsible Gold Guidance audit

    Good Delivery List entry; published RGG compliance report

    持有人
    Domestic LBMA Good Delivery refinery
    签发机构
    LBMA
    有效期
    Continuing; annual RGG assurance; periodic proactive monitoring
    行业惯例未记录

    法律依据: LBMA Good Delivery Rules; LBMA Responsible Gold Guidance

    研究备注: The LBMA list itself did not render; the listing rests on the refiner's own statement that it keeps its LBMA mark registration and publishes LBMA audit results.

  • Risk assessment, internal-policy manual, training and audit programme

    持有人
    Precious-metals dealer (vulnerable-activity trader)
    签发机构
    Self (subject to SHCP general rules)
    法律原文未记录

    法律依据: LFPIORPI; Reglas de Carácter General (Acuerdo 115/2026), LFPIORPI art 18 fr VII-XI; Reglas Cap. II Quáter and transitorios Segundo to Noveno

    研究备注: [conflict] mx.div-conflict-aml-dates: the 2025 decree (Transitorio Segundo) starts the first training and audit year on 1 Jan 2026; Acuerdo 115/2026 sets 2027 and 2028. The model follows the Acuerdo, to which the decree's Transitorio Tercero defers the entry into force of fr VII-XI.

  • Designated compliance representative (representante encargado de cumplimiento)

    持有人
    Precious-metals dealer (vulnerable-activity trader)
    签发机构
    Self-designated, notified to SHCP
    法律原文未记录

    法律依据: LFPIORPI; Reglas de Carácter General, LFPIORPI art 20; Reglas art 10

  • Notice of start of beneficio operations to the SE

    持有人
    Beneficio (processing) plant operator
    签发机构
    Secretaría de Economía (notice, not a licence)
    法律原文未记录

    法律依据: Ley de Minería, art 37 fr I

  • Mining concession title (título de concesión minera)

    Concession title registered in the Registro Público de Minería

    持有人
    Mining concession holder (industrial miner)
    签发机构
    Secretaría de Economía
    有效期
    30 years from inscription in the Registro Público de Minería, the first five for pre-operative activities; one extension of 25 years if applied for between two years and one year before expiry; afterwards a new tender in which the holder wins by matching the best offer, for a non-extendable 25 years
    法律原文未记录

    法律依据: Ley de Minería, arts 13, 14 BIS, 15

  • Customs agent patent (agente aduanal) or customs-agency authorisation (agencia aduanal)

    持有人
    Agente aduanal / agencia aduanal
    签发机构
    Customs authority
    有效期
    20 years, extendable once for 20 years (arts 159, 167-D as amended; 2025 decree Transitorio Cuarto applies this to existing patents)
    法律原文未记录

    法律依据: Ley Aduanera, arts 40, 159 (patente), 167-D (agencia aduanal)

  • Environmental impact authorisation, social impact study and approved closure programme

    持有人
    Mining concession holder (industrial miner)
    签发机构
    SEMARNAT
    法律原文未记录

    法律依据: Ley de Minería; LGEEPA art 107 BIS (added 2023), LMin arts 6, 6 BIS, 27 fr XV, XX, XXI

  • Prior consultation (indigenous or Afro-Mexican territory) and agreement with the community or settlement on the tendered land (at least 5%)

    持有人
    Mining concession holder (industrial miner)
    签发机构
    Consultation run by the State; agreement with the community
    法律原文未记录

    法律依据: Ley de Minería, arts 6 (consultation), 13 (agreement and contraprestación)

  • Inscription in the Padrón de Exportadores Sectorial, Sector 9 'Oro, Plata y Cobre'

    SAT resolution of inscription (consultable in the SAT portal)

    持有人
    Exporter registered in the Padrón de Exportadores Sectorial, Sector 9
    签发机构
    SAT
    有效期
    'Indefinida' (2019 ficha, whose columns are interleaved in the text layer: the word follows the validity and information-request boxes); suspension applies for the causes of Reglamento art 84 (sections in refs)
    法律原文未记录无法访问

    法律依据: Ley Aduanera; Reglamento de la Ley Aduanera; RGCE Anexo 10 (Padrón de Exportadores Sectorial, Sector 9); SAT ficha de trámite (sections in refs)

    研究备注: [not-read] The RGCE 2026 main text (the rule on inscription in the Padrón de Exportadores Sectorial) and the current ficha published with it are not held; the attachments are read in the 2019 ficha and may differ. The fee is not stated: the 2019 ficha's fee box ("Gratuito / Pago de derechos") lies outside its sectioned text and its marked option cannot be read from the text layer.

  • Active RFC (tax registration), valid e.firma and positive tax-compliance opinion

    RFC certificate; e.firma certificate

    持有人
    Exporter registered in the Padrón de Exportadores Sectorial, Sector 9
    签发机构
    SAT
    法律原文未记录

    法律依据: Reglamento de la Ley Aduanera; Código Fiscal de la Federación, Reglamento art 87 fr I-III (RFC active, valid e.firma, CFF art 32-D compliance opinion)

  • Registration in the Registro Público de Minería

    Registry entry; certified copies on request

    持有人
    Mining concession holder (industrial miner)
    签发机构
    Secretaría de Economía
    法律原文未记录

    法律依据: Ley de Minería, arts 46, 48

  • Water concession for mining use

    持有人
    Mining concession holder (industrial miner)
    签发机构
    CONAGUA
    有效期
    Up to 30 years; extendable up to 25 years while the mining concession is in force (LAN art 81 BIS 4)
    法律原文未记录

    法律依据: Ley de Minería; Ley de Aguas Nacionales (as amended 2023), LMin arts 6, 14 BIS, 15, 42 fr IX; LAN arts 81 BIS, 81 BIS 4

税费

  • Export duty on gold

    税率
    Exempt ("Ex.") for all gold fractions 7108.11.01, 7108.12.91, 7108.13.91, 7108.20.01, 7108.20.99
    计税基础
    n/a
    法律原文未记录

    法律依据: LIGIE 2022, art 1 Tarifa, heading 71.08, column "Impuesto de Exp."

    研究备注: [unconfirmed] Tarifa decrees between June 2022 and December 2025 are not held (see mx.law-ligie).

  • Derecho extraordinario sobre minería (precious metals)

    Gold, silver, platinum

    税率
    1%
    计税基础
    Accumulable income (per the LISR) from the sale of gold, silver and platinum, whatever the number of concessions; separate accounts required
    缴纳人
    Concession holder
    征收机构
    SAT
    法律原文未记录

    法律依据: Ley Federal de Derechos (reform DOF 19-12-2024), art 270

  • Derecho extraordinario sobre minería (2014-2024 rate)

    税率
    0.5%
    计税基础
    Income from the sale of gold, silver and platinum
    缴纳人
    Concession holder
    征收机构
    SAT
    法律原文未记录

    法律依据: Ley Federal de Derechos, art 270

    研究备注: [unconfirmed] validFrom 2014-01-01: start date of the DOF 11-12-2013 decree not read.

  • IVA on domestic sales of gold

    税率
    0% for gold, jewellery, goldsmiths' work, artistic or ornamental pieces and ingots with at least 80% gold not sold at retail to the general public; exempt for retail sales of ingots of at least 99% and for gold coins that were legal tender and the onza troy; imports of gold of at least 80% are VAT-free; otherwise 16%
    计税基础
    Sale price
    缴纳人
    Buyer (collected by seller)
    征收机构
    SAT
    法律原文未记录

    法律依据: LIVA, arts 1, 2-A fr I inciso h, 9 fr VI and VIII, 25 fr VII

  • Derecho especial sobre minería

    All minerals, including gold doré and concentrates

    税率
    8.5%
    计税基础
    Positive difference between accumulable income from the sale of the extractive activity (per the LISR, excluding LISR art 18 fr IX-XI income) and the ISR-authorised deductions, except LISR art 25 fr IV, VII and VIII (investment deductions) other than prospecting and exploration investment, concession titles and mining rights, and the contributions paid; computed over all the holder's concessions
    缴纳人
    Concession and assignment holders and acquirers of rights in concessions
    征收机构
    SAT
    法律原文未记录

    法律依据: Ley Federal de Derechos (reform DOF 19-12-2024), art 268

  • Derecho especial sobre minería (2014-2024 rate)

    税率
    7.5%
    计税基础
    Positive difference between accumulable income from the sale of the extractive activity (per the LISR) and the ISR-authorised deductions, excluding most investment deductions except prospecting and exploration, and excluding contributions paid
    缴纳人
    Concession holder
    征收机构
    SAT
    法律原文未记录

    法律依据: Ley Federal de Derechos, art 268

    研究备注: [unconfirmed] validFrom 2014-01-01: the text shows the article added by DOF 11-12-2013 but the start date of that decree was not read.

  • Community benefit share (contraprestación)

    税率
    At least 5% of the fiscal result
    计税基础
    ISR fiscal result less the non-deductible contributions paid by the concession holder
    缴纳人
    Tender winner whose land held an indigenous or Afro-Mexican people or community or any other settlement
    征收机构
    Community, under the agreement
    法律原文未记录

    法律依据: Ley de Minería, art 13

  • Derecho sobre minería (semi-annual per-hectare duty)

    税率
    Cuota por hectárea o fracción, paid semestralmente, by band of the concession's year of validity (fracciones I to VI). The bands' cuotas as printed in the law are held as amounts; they are updated each year by the Resolución Miscelánea Fiscal, and the updated cuotas for the current year are not held.
    计税基础
    Hectares of concession
    缴纳人
    Concession holder
    征收机构
    SAT
    未记录可信度等级

    法律依据: Ley Federal de Derechos, arts 263, 264, 269

    未记录来源

  • IVA on export of goods

    税率
    0%
    计税基础
    Export value
    缴纳人
    Exporter (may reclaim input IVA)
    征收机构
    SAT
    法律原文未记录

    法律依据: LIVA, arts 2-A fr IV, 29 fr I, 30

管制

  • Habitual or professional trade or intermediation in precious metals (gold, silver, platinum), precious stones, jewellery or watches is a vulnerable activity. Identify the client for operations of 805 UMA or more; file an aviso to the SHCP for operations of 1,605 UMA or more by day 17 of the following month, and within 24 hours on suspicion. Until 16 July 2025 the 1,605 threshold applied only to cash operations.

    类型
    反洗钱
    门槛
    805 UMA (identification) = MXN 94,434.55; 1,605 UMA (aviso) = MXN 188,282.55 (2026 UMA)
    法律原文未记录

    法律依据: LFPIORPI, arts 3 fr IX, 17 fr VI, 18, 23

  • Refined bars for the international market carry the domestic refiner's LBMA Good Delivery mark; doré exported to foreign refiners carries only mine bar numbers and assays.

    类型
    金条标准
    行业惯例未记录

  • Customs brokers, customs agencies and those who dispatch without a broker are a vulnerable activity when clearing jewellery, watches, precious stones and precious metals of an individual value of 485 UMA or more; every such operation is subject to aviso, filed through the pedimento system.

    类型
    反洗钱
    门槛
    485 UMA per item = MXN 56,895.35 (2026 UMA)
    法律原文未记录

    法律依据: LFPIORPI; Reglamento, LFPIORPI art 17 fr XIV d); Reglamento art 16

  • Paying or accepting payment in cash (coins and notes, national or foreign currency) or in precious metals for transfers of watches, jewellery, precious metals and precious stones, per piece or lot, of 3,210 UMA or more is prohibited, even when the cash payment passes through a financial entity (2025).

    类型
    现金限额
    门槛
    3,210 UMA = MXN 376,565.10 (2026 UMA)
    法律原文未记录

    法律依据: LFPIORPI, art 32 fr III

  • No SE export permit (permiso previo) or automatic export notice applies to gold. The SE acuerdo on Reglas y criterios de comercio exterior (DOF 09-05-2022) lists in Anexo 2.2.1 the fractions needing an export permit (numeral 7: rough diamonds of 7102; numeral 7 BIS: iron ore 2601.11.01 and 2601.12.01, hematite and magnetite only) and an automatic export notice (numeral 8); no heading 71.08 fraction appears. Under the Ley de Comercio Exterior such measures exist only if set by acuerdo published in the DOF (arts 4 fr III, 17); the 1993 Act abrogated the former "Ley que Establece el Régimen de Exportación del Oro" (DOF 30-12-1980).

    类型
    其他
    法律原文未记录

    法律依据: Ley de Comercio Exterior; SE Reglas y criterios de carácter general en materia de comercio exterior, LCE arts 4 fr III, 15, 17, Transitorio Segundo (1993); Acuerdo SE DOF 09-05-2022, Anexo 2.2.1 numerals 7, 7 BIS, 8

    研究备注: [unconfirmed] Not every modification of the SE acuerdo after 09-05-2022 is held; the DOF 28-05-2026 modification (held) concerns sugar import permits only, and none read adds a gold fraction.

  • Export of the goods of Sector 9 "Oro, plata y cobre" (RGCE 2026 Anexo 10, apartado II: among them the gold fractions of heading 71.08: 7108.11.01, 7108.12.91, 7108.13.91, 7108.20.01 and 7108.20.99, gold-clad metal 7109.00.01, precious-metal ashes 7112.30.01, as well as silver, precious-metal waste, some jewellery, copper ores and copper products) requires inscription in the Padrón de Exportadores Sectorial (Ley Aduanera; Reglamento). The 2019 ficha asks for a sworn declaration of the date and origin of the product and the RFC of the 10 main suppliers. No per-shipment export permit was found: the SE permit list (Anexo 2.2.1 of the SE Reglas y criterios, in the held copy without its later modifications) contains no fraction of heading 71.08 (sections in refs).

    类型
    其他
    生效日期
    2014-10-29
    法律原文未记录无法访问

    法律依据: Ley Aduanera; Reglamento de la Ley Aduanera; RGCE Anexo 10 (sections in refs)

    研究备注: [not-read] The RGCE 2026 main text (the rule on the Padrón de Exportadores Sectorial) and the current ficha published with it are not held; requirements are read in the 2019 ficha. Later modifications of the SE Reglas y criterios were not all read.

  • The domestic LBMA refinery applies the LBMA Responsible Gold Guidance (OECD-based) to mines and third-party suppliers and publishes audit results. This is a market standard, not Mexican law.

    类型
    冲突地区尽职调查
    行业惯例未记录

    法律依据: LBMA Responsible Gold Guidance

  • July 2025 reform: beneficiario controlador (>25% of votes or effective control) to be identified; companies keep and register beneficial-owner data in the SE system (arts 33 Bis-33 Ter); vulnerable activities register in the portal, run a risk assessment, keep an internal manual incl. PEPs, train staff yearly, monitor automatically, audit, and keep records ten years; the SHCP may order a temporary suspension of operations with a client (art 54 Bis); fines of 10,000-65,000 UMA or 10-100% of the operation for unfiled avisos or cash-ban breaches (art 54 fr III).

    类型
    反洗钱
    生效日期
    2025-07-17
    法律原文未记录

    法律依据: Decree DOF 16-07-2025, arts 3 fr III, 18 fr IV-XI, 20, 33 Bis-33 Quáter, 54

  • Anyone entering or leaving Mexico with cash, cheques, payment orders or other receivable documents above USD 10,000 (or equivalent) must declare them to customs; senders using valuables carriers or couriers must declare the amount to the carrier, which declares to customs.

    类型
    跨境申报
    门槛
    USD 10,000
    法律原文未记录

    法律依据: Ley Aduanera, art 9

  • Since June 2025 the President's stated policy is that no new mining concessions will be granted and no new open-pit concessions; the proposed constitutional ban on open-pit mining (2024) was not pursued. This is policy, not law: the Ley de Minería still provides for tenders.

    类型
    其他
    生效日期
    2025-06-23
    二手资料未记录

  • From 1 Jan 2026 everyone who takes goods out of Mexico must keep, in the electronic file of each pedimento, the documents proving the funds used for the operation (CFDI, invoices, transfers or letters of credit, freight and insurance, contracts).

    类型
    其他
    生效日期
    2026-01-01
    法律原文未记录

    法律依据: Ley Aduanera, art 59 fr V (as amended DOF 19-11-2025)

  • Crimes added in 2023: extracting minerals without being the concession holder, and selling or trafficking minerals and metallurgical derivatives without the corresponding concession (5-10 years' prison and a fine of 5% of annual income plus 10,000 daily UMA); taking minerals, substances or metallurgical derivatives out of Mexico "sin los permisos correspondientes" (5-15 years and 5% of income plus 12,000 daily UMA).

    类型
    其他
    生效日期
    2023-05-09
    法律原文未记录

    法律依据: Ley de Minería, arts 64 fr I-II, 65

    研究备注: [inferred] Art 65 does not say which permits; for gold the export formalities found in the texts read are the Padrón de Exportadores Sectorial and the pedimento; no SE export permit applies to heading 71.08 (Anexo 2.2.1, DOF 09-05-2022).

  • No foreign-exchange surrender or repatriation requirement; no controls on transfer of US dollars into or out of Mexico. Separately, banks cap cash USD deposits (USD 4,000 per month for account holders).

    类型
    外汇管制
    门槛
    USD cash deposits: USD 4,000/month (account holders)
    二手资料未记录

    研究备注: [not-read] No legal text read imposes FX surrender or repatriation; Ley Monetaria art 8 governs only the currency in which obligations are paid. The USD 4,000 cash-deposit cap is from the US Commercial Guide, not a text read.

  • No concessions in areas without water availability; concession holders must recycle at least 60% of water; loss of the water concession is a cancellation ground.

    类型
    其他
    生效日期
    2023-05-09
    法律原文未记录

    法律依据: Ley de Minería, arts 6, 14 fr X, 27 fr XXIII, 42 fr IX

贸易流量

  • Part of Mexican output is refined at home by the LBMA-listed refinery at Torreón and leaves as Good Delivery bars; the rest leaves as doré or concentrate to foreign refiners.

    行业惯例未记录

    研究备注: Split between domestic refining and doré export not quantified.

  • Mine production is roughly flat by volume while value hit a record in 2025 on gold and silver prices; investment in new projects collapsed.

    数据: USGS: 140 t in 2024 and 140 t (est.) in 2025. La Jornada: 2025 output -7.2% y/y (all mining); value MXN 379.29 bn (+21.2%); new-project investment -49.2%, lowest since 2004

    二手资料未记录

    研究备注: USGS figure is as returned by the summarising fetch and looks high against other estimates; check against the PDF table.

  • Mexico is the largest supplier of doré to the United States and a leading source of US gold imports overall.

    数据: 2021-24: Mexico 37% of US doré imports; 20% of US gold imports

    官方指引未记录

实践与法律不符之处

可靠来源显示的、法律未作规定的实际情况。

  • [conflict] Start of the annual training and audit periods for vulnerable activities. The LFPIORPI reform decree (DOF 16-07-2025, Transitorio Segundo) says the first calendar-year period starts on 1 January of the year after publication (1 Jan 2026). Acuerdo 115/2026 (DOF 07-08-2026, transitorios Séptimo and Octavo) sets the first training year as 2027 and the first audit year as 2028. The model follows the Acuerdo because the decree's Transitorio Tercero makes art 18 fr VII-XI enter into force on the dates the general rules set.

    法律原文未记录

  • Organised crime extorts mines, controls some mining and uses it to launder money; attacks on mine workers continue in 2026.

    数据: GI-TOC via InSight Crime: 9% of Mexico's gold industry from illegal production; criminal control reported in Chihuahua, Guerrero, Michoacán, Morelos, Tamaulipas. Feb 2026: ten workers kidnapped and killed near a Sinaloa project; extortion of MXN 200,000 per month demanded

    二手资料未记录

    研究备注: The 9% estimate dates from 2016.

  • Mexico is a source of mercury smuggled to artisanal gold mining in Peru, Colombia and Bolivia, often declared as construction material or decorative stones, despite ratifying the Minamata Convention.

    数据: 50 shipments, about 200 t of mercury, April 2019 - June 2025 (EIA)

    二手资料未记录

  • The Ley de Minería provides for concessions by public tender (art 13), but no tenders have been held and the government says none will be granted; the 2023 decree ordered the regulations to be reformed within 180 days (Transitorio Cuarto), yet the Reglamento held is still the 2012 text with 2014 amendments and the press says the regulations were still pending in September 2026.

    二手资料未记录

我们未能获取的内容

研究所需但未能获得的文件、它们可能所在的位置，以及原因。

  • Industry statistics on gold production, exports and duties paid in 2025.

    缺失文件
    CAMIMEX Informe Anual 2026
    可能所在
    https://camimex.org.mx/index.php/publicaciones/informe-anual/informe/111
    未获取原因
    HTTP 409.
    影响
    mx.tf-productionmx.tf-domestic-refining

  • SAT rules on the CFDI Complemento de Comercio Exterior for exports.

    缺失文件
    RMF / RGCE rules on the Complemento de Comercio Exterior
    可能所在
    sat.gob.mx
    未获取原因
    The RMF/RGCE rule on the Complemento de Comercio Exterior was not located in the RGCE 2026 text searched (the RMF 2026 is not held).
    影响
    mx.st-42

  • LBMA Good Delivery listing details for the Mexican refinery (name, listing date).

    缺失文件
    LBMA Gold Good Delivery list entry
    可能所在
    https://www.lbma.org.uk/good-delivery/gold-current-list
    未获取原因
    List did not render; detail page 404 then timeout.
    影响
    mx.cr-lbma-gdmx.ctl-bar-standard

  • 2026 per-hectare mining duty quotas (cantidades actualizadas of the LFD).

    缺失文件
    RMF 2026 Anexo 19 (cantidades actualizadas establecidas en la Ley Federal de Derechos)
    可能所在
    https://www.diputados.gob.mx/LeyesBiblio/ref/lfd/LFD_cant24_28dic25.pdf ; sidof.segob.gob.mx
    未获取原因
    diputados.gob.mx does not answer from the Mac host. The RMF 2026 note titled "Anexo 19" (SIDOF 5778817, DOF 26-01-2026, PDF SHCP_260126.pdf) was downloaded on 2026-09-29 but is the SIPRED 2025 financial-statement report guide, not the updated LFD quotas; the DOF note carrying the 2026 cantidades actualizadas of the LFD was not identified in the DOF indexes of 28-12-2025, 29-12-2025, 05-01-2026 and 06-01-2026.
    影响
    mx.tax-hectare

  • RGCE 2026 Anexo 2 (catalogue of fichas de trámite, incl. ficha 141/LA for the Padrón de Exportadores Sectorial). Anexo 10 (DOF 14-01-2026) is now held.

    缺失文件
    Anexo 2 de las RGCE para 2026 (DOF 12-01-2026) and its first modification (DOF 22-09-2026, published with the Segunda Resolución — the text held does not include ficha 141/LA)
    可能所在
    https://dof.gob.mx/2026/SHCP/SHCP_120126.pdf ; https://www.sat.gob.mx/minisitio/NormatividadRMFyRGCE/documentos2026/rgce/anexos/Anexo2delasRGCEpara2026.pdf
    未获取原因
    The DOF PDF download started but did not finish within the 120-second window of the Mac download worker (2026-09-29, twice); the DOF HTML note (5778101) and SIDOF only link to that PDF; www.sat.gob.mx answers HTTP 504.
    影响
    mx.cr-padron-s9mx.dk-padron-s9mx.dk-s9-origin-declarationmx.law-rgcemx.ctl-padron-s9

  • Modifications of the SE Reglas y criterios de comercio exterior after 09-05-2022 (to confirm that none added a heading 71.08 fraction to Anexo 2.2.1). The 2022 base text is held and read.

    缺失文件
    Acuerdos modifying the SE Reglas y criterios de carácter general en materia de comercio exterior (2022-2026), or an official consolidated text
    可能所在
    dof.gob.mx (index by date); https://www.snice.gob.mx (consolidated SE texts)
    未获取原因
    Three modification notes were fetched (SIDOF 5599530, 5698689 and the DOF 28-05-2026 acuerdo 5788843; none concerns gold); a complete list of modifications since 2022 was not compiled.
    影响
    mx.ctl-no-export-permitmx.ctl-lmin-crimes

  • SAT anti-money-laundering portal guidance and the official alta/aviso formats for the precious-metals vulnerable activity; the 2020 modification of the Reglas de Carácter General. The base Reglas (2013), their 2014 and 2026 modifications and the 2026 Reglamento reform are held.

    缺失文件
    Modification of the Reglas de Carácter General LFPIORPI of 2020; SAT alta and aviso formats (Resoluciones DOF 30-08-2013 and later)
    可能所在
    dof.gob.mx / sidof.segob.gob.mx (by date); https://www.pld.hacienda.gob.mx (connection error from the Mac host); https://sppld.sat.gob.mx/
    未获取原因
    The 2020 modification was not listed in the DOF index of 30-11-2020 (date unconfirmed); pld.hacienda.gob.mx does not answer from the Mac host (retried 2026-09-29).
    影响
    mx.cr-av-altamx.st-30mx.st-34mx.law-reg-lfpiorpimx.law-lfpiorpi-reglas

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来源

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