I. Introduction
On December 26, 2020, the Ministry of Energy (“SENER”) and the Ministry of Economy (“SE” and jointly with SENER the “Ministries”), published in the Official Gazette of the Federation (“DOF”) the “Decree that
establishes the goods which import and export are subject to regulation by the Ministry of Energy” (the
“Decree”), which entered into force on December 28, 2020. The Decree supersedes two previous decrees: (i) the Decree that establishes the classification and codification of Hydrocarbons and Petroleum products which import and export are subject to prior permit by SENER, published in the DOF on December 29, 20141 (the “Original Decree”); and (ii) the Decree that establishes the classification and codification of goods which import and export are subject to prior authorization by SENER published in the DOF on March 2, 20122 (the “Original Classification”).