SAT Updates the CFDI 4.0 Customs Entry Number Catalog

Mexico’s Tax Administration Service, known as SAT, updated the c_NumPedimentoAduana catalog. This catalog is used within CFDI 4.0 to identify customs entry numbers processed by customs office and fiscal year.

The update was reported on September 3, 2026, and includes seven new records with an effective date of September 4, 2026. Based on the published information, this change does not modify the CFDI structure or its XSD schemas.

Although this is a specific catalog update, companies engaged in foreign trade operations should confirm that their systems use the current catalog. Outdated records may cause inconsistencies in the customs information included in electronic tax documents.

What changed in the CFDI 4.0 catalogs?

SAT added seven combinations of customs office, patent number, and fiscal year to the c_NumPedimentoAduana catalog:

Customs office	Patent number	Fiscal year	Quantity	Effective date
11	3890	2026	999999	September 4, 2026
16	1928	2026	999999	September 4, 2026
24	1720	2026	999999	September 4, 2026
51	1876	2026	999999	September 4, 2026
51	1920	2026	999999	September 4, 2026
85	1762	2026	999999	September 4, 2026
85	6115	2026	999999	September 4, 2026

The addition of these records allows the new combinations to be recognized as valid when constructing and validating customs entry numbers for fiscal year 2026.

What is the c_NumPedimentoAduana catalog?

The c_NumPedimentoAduana catalog contains the combinations of customs office, patent number, and fiscal year authorized for the construction of customs entry numbers.

This information is used in transactions that require customs data to be included in the CFDI, particularly when documenting the import or export of goods.

The catalog helps validate elements such as:

The customs office associated with the transaction.
The patent number of the customs broker or authorized customs representative.
The corresponding fiscal year.
The number of customs entries permitted for the registered combination.
The date from which the record may be used.

Therefore, entering a number with the expected length is not enough. The combination must exist in the current SAT catalog and match the customs documentation for the transaction.

Was the CFDI 4.0 structure modified?

No. This update adds records to an existing catalog but does not change the CFDI 4.0 structure or its XSD schemas.

In practical terms, companies are not facing a new version of the electronic tax document. However, they should ensure that the tax and invoicing solutions they use contain the new values published by SAT.

This is one of those small details that can have a significant impact on tax compliance: the XML structure may remain unchanged, while the valid data within that structure continues to evolve.

What should companies review?

Organizations engaged in foreign trade operations should review the following:

Update the customs entry number catalog

Confirm that the seven new records are available in the system used to prepare or issue electronic tax documents.
Review transactions effective September 4, 2026

Determine whether the company has transactions involving any of the customs offices and patent numbers included in the update.
Verify customs entry information

Compare the information registered in the ERP with the documentation provided by the customs broker or the company’s foreign trade department.
Test the update before using the records in production

Whenever possible, update and validate the catalogs first in a sandbox or testing environment.
Coordinate with the electronic invoicing provider

If the process involves an Authorized Certification Provider, known as a PAC, confirm that its platform also recognizes the new records.

How does this update relate to Business Central?

The LLB Solutions Mexico Localization for Microsoft Dynamics 365 Business Central supports the management of tax catalogs required for localized business processes.

For export transactions, the solution allows companies to manage customs entry information within Business Central, together with other data required for the Foreign Trade Complement, such as countries, customs units of measure, tariff codes, and Incoterms, depending on the contracted scope and the customer’s operations.

Foreign trade catalogs can be loaded and updated through configuration packages. Therefore, when SAT publishes changes such as this one, companies should review the available catalog version, update the applicable records, and validate them before using the new values in electronic tax documents.

The catalog update should be coordinated with the implementation partner, the LLB Solutions team, and the electronic invoicing provider whenever the provider participates in the document issuance or certification process.

Recommendations for LLB Solutions Mexico Localization users

If your company uses Business Central and manages transactions involving customs entry information, we recommend:

Identifying whether any of the new combinations apply to the company’s operations.
Confirming that the catalog used in Business Central is up to date.
Validating the information received from the customs broker.
Testing the changes in the sandbox environment before applying them in production.
Confirming the end-to-end process with the electronic invoicing provider.
Keeping evidence of the tests performed and the catalog update.

Not every company will need to use these seven records. The relevance of the update should be assessed based on the customs offices, patent numbers, and foreign trade transactions involved in each company’s operations.

Keep your tax processes in Business Central up to date

SAT may modify its catalogs without introducing a new CFDI version or changing its technical structure. Keeping master data current is therefore an essential part of operational continuity and tax compliance.

With the LLB Solutions Mexico Localization, companies can manage tax and electronic invoicing processes from Microsoft Dynamics 365 Business Central while keeping their operations integrated with the ERP.

Would you like to learn more about our Mexico Localization or review how this update may affect your Business Central environment?

Contact our team for more information.

Note: This article is provided for informational purposes and is based on the information available as of its publication date. The application of tax requirements should be evaluated according to the characteristics of each transaction and the official publications issued by SAT.