Mexico (refine) → Canada → United States · Sale to or through a precious-metals dealer

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)

• LFPIORPI; Reglas de Carácter General, LFPIORPI arts 18 fr IV Bis, VII, VIII, 20; Reglas arts 4, 10

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)

• LFPIORPI, art 17 fr VI; art 18 fr I, III; art 3 fr III

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)

出具

Bank transfer record

• LFPIORPI; Reglamento, LFPIORPI art 32 fr III; Reglamento arts 42-44

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%)

• LIVA, arts 2-A fr I h, 9 fr VI and VIII

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

[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).

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

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)

• LFPIORPI, art 18 fr IV

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)

出具

Mining concession title

[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.

• Ley de Minería, art 13

  “La Secretaría sólo otorgará concesiones mineras mediante concurso de licitación pública”

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)

所需

Mining concession title

• Ley de Minería, arts 15, 46 fr I

  “Las concesiones mineras tendrán una duración de treinta años, contados a partir de la fecha de su inscripción en el Registro Público de Minería, de los cuales, los primeros cinco se destinarán a actividades pre operativas”

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)

出具

CONAGUA water concession title; SEMARNAT environmental impact authorisation (and social impact assessment)

• 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

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)

• Ley de Minería, arts 6, 13

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)

所需

Mining concession title; CONAGUA water concession title; SEMARNAT environmental impact authorisation (and social impact assessment)

• Ley de Minería, arts 27 fr I, 42 fr III, IV, VI, VII, IX, 55

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)

所需

Mining concession title; CONAGUA water concession title; SEMARNAT environmental impact authorisation (and social impact assessment)

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

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

形态

Ore (in situ / run-of-mine) → Doré bar - unstamped

[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).

• Ley de Minería, arts 27 fr XXIII, 37

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

执行方

Beneficio (processing) plant operator

形态

Ore (in situ / run-of-mine) → Concentrate / black sand

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

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; Weight and quality verification record

形态

Doré bar - unstamped → Doré bar - stamped/exporter-sealed

No Mexican rule requires a particular assay; this is contract practice with refiners.

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)

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%)

[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.

• LIVA, art 2-A fr I inciso h

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)

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)

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

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)

• LBMA Responsible Gold Guidance

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)

[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.

• LFPIORPI, art 17 fr VI; art 18

Carry the doré by secure transport from mine to the refinery

执行方

Secure valuables carrier

Transport practice not documented in sources read.

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

执行方

Domestic LBMA Good Delivery refinery

出具

Weight and quality verification record

Standard refining practice; Mexican terms not documented.

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; Bar list (serials, weights, fineness)

形态

Doré bar - stamped/exporter-sealed → LBMA Good Delivery 400oz bar

• LBMA Good Delivery Rules

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

Hold an active RFC inscription, a valid e.firma and the tax-compliance constancia, and an active inscription in the Padrón de Exportadores Sectorial, Sector 9 "Oro, plata y cobre" (application with formato A6 and the ficha requirements; the 2019 ficha asks for the company deed and its registration and a sworn declaration of the date and origin of the gold and the RFC of the 10 main suppliers)

执行方

Exporter registered in the Padrón de Exportadores Sectorial, Sector 9

出具

SAT resolution of inscription in the Padrón de Exportadores Sectorial, Sector 9; Sworn declaration of origin of the gold and ten main suppliers (Sector 9 attachment)

[not-read] Attachments are those of the 2019 ficha; the RGCE 2026 main text and the current ficha published with it are not held.

• Ley Aduanera; Reglamento de la Ley Aduanera; RGCE Anexo 10; SAT ficha de trámite (sections in refs), Ley Aduanera art 59 fr IV (fr IV not amended by the DOF 19-11-2025 reform, which reads "II. a IV. ...")

  “IV. Estar inscritos en el Padrón de Importadores y, en su caso, en el Padrón de Importadores de Sectores Específicos o en el Padrón de Exportadores Sectorial que están a cargo del Servicio de Administración Tributaria”

• Ley Aduanera; Reglamento de la Ley Aduanera; RGCE Anexo 10; SAT ficha de trámite (sections in refs), Reglamento de la Ley Aduanera art 87, first paragraph

  “Para efectos del artículo 59, fracción IV de la Ley, así como el artículo 19, fracción XI de la Ley del Impuesto Especial sobre Producción y Servicios, quienes requieran exportar las Mercancías de los sectores correspondientes deberán estar inscritos en el Padrón de Exportadores Sectorial”

• Ley Aduanera; Reglamento de la Ley Aduanera; RGCE Anexo 10; SAT ficha de trámite (sections in refs), Reglamento art 87 fr I-III

  “I. Estar inscrito y activo en el registro federal de contribuyentes; II. Contar con firma electrónica avanzada vigente; III. Presentar la constancia de cumplimiento de las obligaciones fiscales, prevista en el artículo 32-D del Código Fiscal de la Federación”

• Ley Aduanera; Reglamento de la Ley Aduanera; RGCE Anexo 10; SAT ficha de trámite (sections in refs), Reglamento art 87: ten-day resolution

  “La Autoridad Aduanera resolverá la solicitud a que se refiere el primer párrafo de este artículo, en un plazo de diez días, contado a partir del día siguiente al de la recepción de la solicitud.”

• Ley Aduanera; Reglamento de la Ley Aduanera; RGCE Anexo 10; SAT ficha de trámite (sections in refs), RGCE 2026 Anexo 10, heading

  “ANEXO 10 DE LAS REGLAS GENERALES DE COMERCIO EXTERIOR PARA 2026”

• Ley Aduanera; Reglamento de la Ley Aduanera; RGCE Anexo 10; SAT ficha de trámite (sections in refs), RGCE 2026 Anexo 10, apartado II, Sector 9

  “Sector 9. Oro, plata y cobre.”

• Ley Aduanera; Reglamento de la Ley Aduanera; RGCE Anexo 10; SAT ficha de trámite (sections in refs), Ficha 141/LA numeral 3 a)

  “Copia del testimonio o de la escritura pública, en que conste el contrato o constitución de la sociedad y, copia de la inscripción ante el Registro Público que corresponda.”

• Ley Aduanera; Reglamento de la Ley Aduanera; RGCE Anexo 10; SAT ficha de trámite (sections in refs), Ficha 141/LA (DOF 26-10-2019), requisitos numeral 3 b) (Sector 9)

  “Declaración firmada bajo protesta de decir verdad por el representante o apoderado legal de la persona moral, en la que se exprese la fecha, procedencia del producto aurífero, platero o de cobre anexando para tales efectos la razón social, el RFC de sus 10 principales proveedores por concepto de venta del producto terminado o semi-terminado a exportar.”

• Ley Aduanera; Reglamento de la Ley Aduanera; RGCE Anexo 10; SAT ficha de trámite (sections in refs), Ficha 141/LA: resolution

  “Se emitirá resolución en un plazo de 10 días hábiles, contados a partir del día siguiente a la recepción de la solicitud.”

• Ley Aduanera; Reglamento de la Ley Aduanera; RGCE Anexo 10; SAT ficha de trámite (sections in refs), Ficha 141/LA: formato A6

  “así como en el formato A6, del Anexo 1 de las Reglas Generales de Comercio Exterior y la presente ficha”

• Ley Aduanera; Reglamento de la Ley Aduanera; RGCE Anexo 10; SAT ficha de trámite (sections in refs), Ficha 141/LA: DOF date line

  “Lunes 26 de octubre de 2019 DIARIO OFICIAL”

• Ley Aduanera; Reglamento de la Ley Aduanera; RGCE Anexo 10; SAT ficha de trámite (sections in refs), SE Reglas y criterios (DOF 09-05-2022) regla 2.2.1

  “se sujetan al requisito de permiso previo de importación y de exportación y aviso automático por parte de la SE, las mercancías comprendidas en las fracciones arancelarias de la Tarifa de conformidad con lo establecido en el Anexo 2.2.1 del presente ordenamiento.”

• Ley Aduanera; Reglamento de la Ley Aduanera; RGCE Anexo 10; SAT ficha de trámite (sections in refs), LIGIE 2022 Tarifa, heading 71.08 (heading 71.08; columns: unidad, impuesto de importación, impuesto de exportación; the record files this page under section a77-s-3)

  “Oro (incluido el oro platinado) en bruto, 71.08 semilabrado o en polvo.”

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

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

Contract practice; not documented from a Mexican source.

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); Packing list; 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)

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

• Ley Aduanera, arts 36-A fr II, 59 fr III and V

Transmit the electronic export pedimento (heading 71.08) through the customs electronic system, signed with the e.firma or digital seal, with its annexes in electronic form: the value and commercial data in the CFDI or equivalent document, and proof of compliance with non-tariff regulations and restrictions on export; the exporter must be inscribed in the Padrón de Exportadores Sectorial

执行方

Agente aduanal / agencia aduanal

所需

SAT resolution of inscription in the Padrón de Exportadores Sectorial, Sector 9; CFDI for the export sale (with Complemento de Comercio Exterior); Packing list

出具

Export pedimento, validated and paid (desaduanado)

• Ley Aduanera (articles in refs), Ley Aduanera art 36

  “están obligados a transmitir a las autoridades aduaneras, a través del sistema electrónico aduanero, en documento electrónico, un pedimento con información referente a las citadas mercancías, en los términos y condiciones que establezca el Servicio de Administración Tributaria mediante reglas, empleando la firma electrónica avanzada, el sello digital u otro medio tecnológico de identificación.”

• Ley Aduanera (articles in refs), Ley Aduanera art 36-A first paragraph

  “están obligados a transmitir en documento electrónico o digital como anexos al pedimento”

• Ley Aduanera (articles in refs), Ley Aduanera art 36-A fr II a)

  “a) La relativa al valor y demás datos relacionados con la comercialización de las mercancías, contenidos en el comprobante fiscal digital o documento equivalente”

• Ley Aduanera (articles in refs), Ley Aduanera art 36-A fr II b)

  “b) La que compruebe el cumplimiento de las regulaciones y restricciones no arancelarias a la exportación”

• Ley Aduanera (articles in refs), Reform DOF 19-11-2025: in its art 36-A text (filed under section art-36) fracción II reads "II. ...", i.e. unchanged (law-only ref)

• Ley Aduanera (articles in refs), Ley Aduanera art 40

  “Los trámites relacionados con el despacho de las mercancías se promoverán por los importadores o exportadores o por conducto de los agentes aduanales o agencias aduanales que actúen como sus consignatarios o mandatarios.”

• Ley Aduanera (articles in refs), Ley Aduanera art 59 fr IV (fr IV not amended by the DOF 19-11-2025 reform, which reads "II. a IV. ...")

  “IV. Estar inscritos en el Padrón de Importadores y, en su caso, en el Padrón de Importadores de Sectores Específicos o en el Padrón de Exportadores Sectorial que están a cargo del Servicio de Administración Tributaria”

• Ley Aduanera (articles in refs), Ley Aduanera art 102

  “El régimen de exportación definitiva consiste en la salida de mercancías del territorio nacional para permanecer en el extranjero por tiempo ilimitado.”

• Ley Aduanera (articles in refs), LIGIE 2022 Tarifa, heading 71.08 (column heads; columns: unidad, impuesto de importación, impuesto de exportación; the record files this page under section a77-s-3)

  “CUOTA (ARANCEL) CÓDIGO DESCRIPCIÓN UNIDAD IMPUESTO IMPUESTO DE IMP. DE EXP.”

• Ley Aduanera (articles in refs), LIGIE 2022 Tarifa, heading 71.08 (heading 71.08; columns: unidad, impuesto de importación, impuesto de exportación; the record files this page under section a77-s-3)

  “Oro (incluido el oro platinado) en bruto, 71.08 semilabrado o en polvo.”

• Ley Aduanera (articles in refs), LIGIE 2022 Tarifa, heading 71.08 (7108.11.01; columns: unidad, impuesto de importación, impuesto de exportación; the record files this page under section a77-s-3)

  “7108.11.01 Polvo. G Ex. Ex.”

• Ley Aduanera (articles in refs), LIGIE 2022 Tarifa, heading 71.08 (7108.12.91; columns: unidad, impuesto de importación, impuesto de exportación; the record files this page under section a77-s-3)

  “7108.12.91 Las demás formas en bruto. Kg Ex. Ex.”

• Ley Aduanera (articles in refs), LIGIE 2022 Tarifa, heading 71.08 (7108.13.91; columns: unidad, impuesto de importación, impuesto de exportación; the record files this page under section a77-s-3)

  “7108.13.91 Las demás formas semilabradas. Kg Ex. Ex.”

• Ley Aduanera (articles in refs), LIGIE 2022 Tarifa, heading 71.08 (7108.20.01; columns: unidad, impuesto de importación, impuesto de exportación; the record files this page under section a77-s-3)

  “7108.20.01 Oro en bruto o semilabrado. Kg Ex. Ex.”

• Ley Aduanera (articles in refs), LIGIE 2022 Tarifa, heading 71.08 (7108.20.99; columns: unidad, impuesto de importación, impuesto de exportación; the record files this page under section a77-s-3)

  “7108.20.99 Los demás. Kg 15 Ex.”

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)

出具

Air waybill; Certificate of insurance

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

• Ley Aduanera, art 10

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)

• Ley Aduanera, art 43

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

• 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

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

• Ley Aduanera, art 9

Hold a Business Number with RM import-export program account, registered in the CARM Client Portal (and optional RPP financial security)

执行方

Importer of record (doré, scrap or bars for refining)

Present the shipment for release: classify doré as 7108.12.00.22 (bars 7108.12.00.11/.21, scrap 7112.91) - all Free under MFN and every preferential tariff; no import permit; gold goods from Russia or a person in Russia (Schedule 9) and precious-metal scrap from Russia (Schedule 13) are prohibited; goods produced wholly or in part by forced labour are prohibited

执行方

Licensed customs broker

所需

Export customs declaration accepted by the dispatching country's customs; Commercial invoice; Air waybill

出具

Commercial invoice from the foreign shipper

Forced-labour prohibition: Customs Tariff item 9897.00.00 (ca.src-tariff-ch98). MFN is not available for goods of Belarus, North Korea or Russia (guide-3).

• Customs Tariff; SEMA (Russia) Regulations, Tariff item 7108.12.00; SEMA (Russia) ss.3.11, 3.16

Account for the goods on a Commercial Accounting Declaration (Type C at release, or Type AB within five business days of release under RPP) and pay duties and taxes on the statement of account; imported precious-metal bars are non-taxable for GST, and doré, unwrought gold, scrap and concentrates imported to be refined are non-taxable

执行方

Importer of record (doré, scrap or bars for refining)

所需

Commercial invoice from the foreign shipper

出具

Commercial Accounting Declaration

• Customs Act; Accounting for Imported Goods and Payment of Duties Regulations; Excise Tax Act; Non-Taxable Imported Goods (GST/HST) Regulations, Customs Act s.32; SOR/86-1062 s.10; ETA Sched VII s.8; SOR/91-31 s.3(a), (b)

Keep import records for 6 years; self-correct within 90 days; CBSA may verify origin, value and classification for 4 years

执行方

Importer of record (doré, scrap or bars for refining)

所需

Commercial Accounting Declaration

90-day correction duty read in Customs Act s.32.2(2); six-year retention and four-year verification from CBSA guide-7 and D17-1-21 (the regulation fixing the period was not read).

Optionally hold refined bars in allocated (segregated, identified bars) or unallocated storage at the Royal Canadian Mint vaults in Ottawa or Winnipeg (institutional clients only), with semi-annual counts

执行方

Royal Canadian Mint (federal Crown corporation: refinery and vault)

所需

Bar list of refined bars (GD 400 oz, 100 oz, kilobars)

出具

Allocated weight list / unallocated account statement

Re-export imported or toll-refined bars: file CERS export declaration (non-US destinations, CAD 2,000+) and hand the proof of report number to the carrier

执行方

Exporter of record (mine, refiner or bullion trader)

所需

Commercial Accounting Declaration

出具

CERS export declaration and proof of report number

Carry the re-exported bars under air waybill

执行方

Secure precious-metals carrier / airline

所需

CERS export declaration and proof of report number

出具

Air waybill

Screen the supplier and the gold: KYC, OFAC sanctions lists, and confirm the gold is not of Russian Federation origin (unless it was outside Russia before 28 June 2022); apply CAHRA red flags from the 2023 Africa Gold Advisory

执行方

Importer of record (bullion bank, trader, refiner or dealer)

所需

Commercial invoice; Bar list (serials, weights, fineness)

出具

Importer's supplier KYC and OFAC / Russian-origin screening file

• E.O. 14068; OFAC Determination (effective 28 Jun 2022, amended 22 Dec 2023), E.O. 14068 s.1(a)(i); determination under s.1(a)(i)(A), 1(b) and 5; delegation 31 CFR 587.802

File entry (CBP Form 3461 or electronic equivalent) with evidence of the right to make entry, commercial invoice and packing list, and the entry summary (CBP Form 7501) classifying the gold under HTSUS 7108 with country of origin; deposit any duty (heading 7108 free except 4.1% on 7108.12.50 and 7108.13.70 for non-preference origins) and the 0.3464% merchandise processing fee; shipments of $2,500 or less may use informal entry

执行方

Licensed customs broker

所需

Importer's supplier KYC and OFAC / Russian-origin screening file; Commercial invoice; Packing list; Air waybill

出具

CBP Form 3461 entry / immediate delivery (or ACE electronic equivalent); CBP Form 7501 entry summary (HTSUS classification, origin, duties and fees)

• 19 CFR 142.3; 19 CFR 143.21; 19 CFR 24.23; HTSUS 7108

Review, examine if selected, and release the goods; CBP enforces the Russian-origin gold ban and any withhold release order on gold made with forced labour

执行方

US Customs and Border Protection

所需

CBP Form 3461 entry / immediate delivery (or ACE electronic equivalent)

出具

CBP release of entered goods (ACE cargo release)

• 19 CFR 142.3; E.O. 14068 gold determination; 19 U.S.C. 1307 and 19 CFR 12.42

Deliver released gold directly to the refinery or to a COMEX-approved depository (for COMEX, bars must come directly from an approved producer or assayer with certificates, or from another depository)

执行方

Secure logistics carrier (armoured / valuables; COMEX-approved carrier where relevant)

所需

CBP release of entered goods (ACE cargo release)

出具

Delivery record airport to refinery or depository

Deliver bars into a COMEX-approved depository directly from the approved producer with refiner certificates, from an approved assayer with assay certificates, or from another approved depository

执行方

Secure logistics carrier (armoured / valuables; COMEX-approved carrier where relevant)

所需

Refiner certificate for bars produced (brand, serial, weight, fineness)

出具

Chain-of-integrity receipt at depository

Inspect and weigh the bars and record them as eligible stock

执行方

COMEX-approved depository / bullion vault

所需

Chain-of-integrity receipt at depository; Bar list (serials, weights, fineness)

出具

Depository inspection, weight record and eligible-stock entry

Issue an electronic warrant in the name of the clearing member, referencing bar serials and the approved producer; the metal becomes registered (deliverable) stock

执行方

COMEX-approved depository / bullion vault

所需

Depository inspection, weight record and eligible-stock entry

出具

COMEX gold warrant (electronic UCC Article 7 document of title)

• COMEX Rulebook; UCC Article 7, Rule 705.A; 113108

Report eligible, pledged and registered stocks to the exchange registrar daily by 2:00 p.m.

执行方

COMEX-approved depository / bullion vault

Optionally pledge the warrant to CME as collateral (title to CME, first-priority security interest, 15% haircut)

执行方

Futures clearing member / bullion bank

所需

COMEX gold warrant (electronic UCC Article 7 document of title)

Apply the AML program to the customer or supplier: risk-based due diligence, sanctions screening, extra scrutiny of foreign suppliers and purchases from the public

执行方

Dealer in precious metals (31 CFR 1027 'dealer')

出具

Dealer customer due diligence and sanctions-screening file

• 31 CFR 1027, 1027.210

File Form 8300 within 15 days when more than $10,000 in currency (or designated monetary instruments) is received in one or related transactions; give the payer a statement by 31 January; keep a copy 5 years

执行方

Dealer in precious metals (31 CFR 1027 'dealer')

所需

Dealer customer due diligence and sanctions-screening file

出具

IRS/FinCEN Form 8300 - report of cash payments over $10,000 received in a trade or business

• 31 CFR 1010.330; 26 USC 6050I, 1010.330(a)(1)(i), (b)(1), (e)(3)

File a suspicious activity report where warranted (voluntary for dealers; no mandatory dealer SAR rule)

执行方

Dealer in precious metals (31 CFR 1027 'dealer')

所需

Dealer customer due diligence and sanctions-screening file

出具

Suspicious activity report (voluntary for dealers)

The dealer part of the SAR rules is reserved ("§§ 1027.310-1027.320 [Reserved]"); the Africa Gold Advisory says dealers "may voluntarily file" SARs.

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

出具

Final invoice (against outturn assay); Debit/credit note (provisional vs final assay reconciliation); Bank transfer record

Settlement terms are contract practice; not documented from a Mexican source.

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

[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.

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

• Ley Federal de Derechos, arts 268, 270