{"id":13089,"date":"2026-04-28T20:01:35","date_gmt":"2026-04-29T02:01:35","guid":{"rendered":"https:\/\/barradecomercio.org\/?p=13089"},"modified":"2026-04-28T20:03:53","modified_gmt":"2026-04-29T02:03:53","slug":"reporte-anual-de-operaciones-de-comercio-exterior-raoce","status":"publish","type":"post","link":"https:\/\/barradecomercio.org\/?p=13089","title":{"rendered":"Fecha l\u00edmite para presentaci\u00f3n de Reporte Anual de Operaciones de Comercio Exterior (RAOCE)"},"content":{"rendered":"<section class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto [content-visibility:auto] supports-[content-visibility:auto]:[contain-intrinsic-size:auto_100lvh] R6Vx5W_threadScrollVars scroll-mb-[calc(var(--scroll-root-safe-area-inset-bottom,0px)+var(--thread-response-height))] scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" data-turn-id=\"request-WEB:cab4ec3c-1341-410e-86bc-61b201120355-0\" data-testid=\"conversation-turn-2\" data-scroll-anchor=\"false\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto [--thread-content-margin:var(--thread-content-margin-xs,calc(var(--spacing)*4))] @w-sm\/main:[--thread-content-margin:var(--thread-content-margin-sm,calc(var(--spacing)*6))] @w-lg\/main:[--thread-content-margin:var(--thread-content-margin-lg,calc(var(--spacing)*16))] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\">\n<div class=\"flex max-w-full flex-col gap-4 grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal outline-none keyboard-focused:focus-ring [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"b51966ec-c2c2-46ac-82be-a6d48ad9b6e4\" data-message-model-slug=\"gpt-5-3\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden\">\n<div class=\"markdown prose dark:prose-invert w-full wrap-break-word dark markdown-new-styling\">\n<p data-start=\"0\" data-end=\"195\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-13090\" src=\"https:\/\/i0.wp.com\/barradecomercio.org\/wp-content\/uploads\/2026\/04\/M_2026_RAOCE.jpg?resize=460%2C260&#038;ssl=1\" alt=\"\" width=\"460\" height=\"260\" srcset=\"https:\/\/i0.wp.com\/barradecomercio.org\/wp-content\/uploads\/2026\/04\/M_2026_RAOCE.jpg?w=460&amp;ssl=1 460w, https:\/\/i0.wp.com\/barradecomercio.org\/wp-content\/uploads\/2026\/04\/M_2026_RAOCE.jpg?resize=300%2C170&amp;ssl=1 300w\" sizes=\"auto, (max-width: 460px) 100vw, 460px\" \/>El Reporte Anual de Operaciones de Comercio Exterior (RAOCE) es una obligaci\u00f3n fundamental para empresas con programas IMMEX, PROSEC, ALTEX o ECEX en M\u00e9xico, reportando las operaciones del ejercicio anterior a trav\u00e9s de VUCEM. La fecha l\u00edmite suele ser el 30 de abril (PROSEC) o 31 de mayo (IMMEX). No presentarlo conlleva la suspensi\u00f3n y posterior cancelaci\u00f3n del programa.<\/p>\n<hr data-start=\"197\" data-end=\"200\" \/>\n<h2 data-section-id=\"1ss2oka\" data-start=\"202\" data-end=\"225\">&#x1f4ca; \u00bfQu\u00e9 es el RAOCE?<\/h2>\n<p data-start=\"227\" data-end=\"418\">El <strong data-start=\"230\" data-end=\"239\">RAOCE<\/strong> es un informe anual que se presenta ante la <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">Secretar\u00eda de Econom\u00eda<\/span><\/span>, donde las empresas reportan sus operaciones de comercio exterior del ejercicio fiscal anterior.<\/p>\n<p data-start=\"420\" data-end=\"521\">Su objetivo principal es verificar que las empresas cumplen con los requisitos de los programas como:<\/p>\n<ul data-start=\"523\" data-end=\"606\">\n<li data-section-id=\"17wgcs5\" data-start=\"523\" data-end=\"564\"><span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">Programa IMMEX<\/span><\/span><\/li>\n<li data-section-id=\"1gcjogl\" data-start=\"565\" data-end=\"606\"><span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">PROSEC<\/span><\/span><\/li>\n<\/ul>\n<hr data-start=\"608\" data-end=\"611\" \/>\n<h2 data-section-id=\"31qyk3\" data-start=\"613\" data-end=\"644\">&#x1f3ed; \u00bfQui\u00e9nes est\u00e1n obligados?<\/h2>\n<p data-start=\"646\" data-end=\"700\">Deben presentar el RAOCE las empresas que cuenten con:<\/p>\n<ul data-start=\"702\" data-end=\"855\">\n<li data-section-id=\"1s7v8jh\" data-start=\"702\" data-end=\"758\">Programa IMMEX (industrial, servicios, albergue, etc.)<\/li>\n<li data-section-id=\"1rv5g2i\" data-start=\"759\" data-end=\"786\">PROSEC (en algunos casos)<\/li>\n<li data-section-id=\"xuqvgo\" data-start=\"787\" data-end=\"855\">Registros de empresas certificadas en comercio exterior (IVA\/IEPS)<\/li>\n<\/ul>\n<hr data-start=\"857\" data-end=\"860\" \/>\n<h2 data-section-id=\"1gz5qoj\" data-start=\"862\" data-end=\"888\">&#x1f4c5; \u00bfCu\u00e1ndo se presenta?<\/h2>\n<ul data-start=\"890\" data-end=\"1006\">\n<li data-section-id=\"5q4rzu\" data-start=\"890\" data-end=\"951\"><strong data-start=\"892\" data-end=\"909\">Fecha l\u00edmite:<\/strong> generalmente <strong data-start=\"923\" data-end=\"951\">\u00faltimo d\u00eda h\u00e1bil de mayo<\/strong><\/li>\n<li data-section-id=\"126t10p\" data-start=\"952\" data-end=\"1006\">Se reporta la informaci\u00f3n del a\u00f1o inmediato anterior<\/li>\n<\/ul>\n<hr data-start=\"1008\" data-end=\"1011\" \/>\n<h2 data-section-id=\"1nrpzfy\" data-start=\"1013\" data-end=\"1044\">&#x1f9fe; \u00bfQu\u00e9 informaci\u00f3n incluye?<\/h2>\n<p data-start=\"1046\" data-end=\"1075\">El RAOCE contiene datos como:<\/p>\n<ul data-start=\"1077\" data-end=\"1279\">\n<li data-section-id=\"1skictt\" data-start=\"1077\" data-end=\"1125\">Valor total de exportaciones e importaciones<\/li>\n<li data-section-id=\"bc6urq\" data-start=\"1126\" data-end=\"1153\">Destinos de exportaci\u00f3n<\/li>\n<li data-section-id=\"16i19k8\" data-start=\"1154\" data-end=\"1184\">Materias primas utilizadas<\/li>\n<li data-section-id=\"1592avr\" data-start=\"1185\" data-end=\"1234\">Cumplimiento de requisitos del programa IMMEX<\/li>\n<li data-section-id=\"83pucn\" data-start=\"1235\" data-end=\"1263\">Transferencias virtuales<\/li>\n<li data-section-id=\"adj540\" data-start=\"1264\" data-end=\"1279\">Inventarios<\/li>\n<\/ul>\n<hr data-start=\"1281\" data-end=\"1284\" \/>\n<h2 data-section-id=\"ru7jsw\" data-start=\"1286\" data-end=\"1323\">&#x26a0;&#xfe0f; Consecuencias de no presentarlo<\/h2>\n<p data-start=\"1325\" data-end=\"1350\">No cumplir puede generar:<\/p>\n<ul data-start=\"1352\" data-end=\"1492\">\n<li data-section-id=\"ttmhzh\" data-start=\"1352\" data-end=\"1387\"><strong data-start=\"1354\" data-end=\"1387\">Suspensi\u00f3n del programa IMMEX<\/strong><\/li>\n<li data-section-id=\"lnh4zk\" data-start=\"1388\" data-end=\"1418\"><strong data-start=\"1390\" data-end=\"1418\">Cancelaci\u00f3n del programa<\/strong><\/li>\n<li data-section-id=\"i6rd81\" data-start=\"1419\" data-end=\"1443\">Multas administrativas<\/li>\n<li data-section-id=\"pnbjzq\" data-start=\"1444\" data-end=\"1492\">Restricciones para operar en comercio exterior<\/li>\n<\/ul>\n<hr data-start=\"1494\" data-end=\"1497\" \/>\n<h2 data-section-id=\"1663m3n\" data-start=\"1499\" data-end=\"1524\">&#x1f9e0; Punto clave t\u00e9cnico<\/h2>\n<p data-start=\"1526\" data-end=\"1558\">La autoridad cruza el RAOCE con:<\/p>\n<ul data-start=\"1560\" data-end=\"1658\">\n<li data-section-id=\"4ob2zd\" data-start=\"1560\" data-end=\"1578\">Pedimentos (SAT)<\/li>\n<li data-section-id=\"1j40nr4\" data-start=\"1579\" data-end=\"1585\">CFDI<\/li>\n<li data-section-id=\"2amkcn\" data-start=\"1586\" data-end=\"1624\">Inventarios automatizados (Anexo 24)<\/li>\n<li data-section-id=\"1q8wgsx\" data-start=\"1625\" data-end=\"1658\">Reportes de IVA\/IEPS (Anexo 31)<\/li>\n<\/ul>\n<p data-start=\"1660\" data-end=\"1740\">Es decir, <strong data-start=\"1670\" data-end=\"1695\">no es solo un tr\u00e1mite<\/strong>, es una validaci\u00f3n integral de cumplimiento.<\/p>\n<hr data-start=\"1742\" data-end=\"1745\" \/>\n<h2 data-section-id=\"19bbybd\" data-start=\"1747\" data-end=\"1772\">&#x1f6e0;&#xfe0f; \u00bfC\u00f3mo se presenta?<\/h2>\n<p data-start=\"1774\" data-end=\"1875\">Se realiza en l\u00ednea a trav\u00e9s de la plataforma de la <strong data-start=\"1826\" data-end=\"1852\">Secretar\u00eda de Econom\u00eda<\/strong>, normalmente mediante:<\/p>\n<ul data-start=\"1877\" data-end=\"1946\">\n<li data-section-id=\"4kso1p\" data-start=\"1877\" data-end=\"1906\">Firma electr\u00f3nica (e.firma)<\/li>\n<li data-section-id=\"mar3al\" data-start=\"1907\" data-end=\"1946\">Captura manual o carga de informaci\u00f3n<\/li>\n<\/ul>\n<hr data-start=\"1948\" data-end=\"1951\" \/>\n<h2 data-section-id=\"1rn8g89\" data-start=\"1953\" data-end=\"1981\">&#x1f4a1; Recomendaci\u00f3n pr\u00e1ctica<\/h2>\n<p data-start=\"1983\" data-end=\"2011\">Para evitar inconsistencias:<\/p>\n<ul data-start=\"2013\" data-end=\"2200\">\n<li data-section-id=\"1y5dbti\" data-start=\"2013\" data-end=\"2053\">Cuadra RAOCE vs Anexo 24 vs Anexo 31<\/li>\n<li data-section-id=\"1qdeb3s\" data-start=\"2054\" data-end=\"2102\">Verifica exportaciones vs facturaci\u00f3n (CFDI)<\/li>\n<li data-section-id=\"1cf2aco\" data-start=\"2103\" data-end=\"2150\">Revisa operaciones virtuales (V1, V5, etc.)<\/li>\n<li data-section-id=\"1d7e0cn\" data-start=\"2151\" data-end=\"2200\">Controla inventarios por fracci\u00f3n arancelaria<\/li>\n<\/ul>\n<hr data-start=\"2202\" data-end=\"2205\" \/>\n<p data-start=\"2207\" data-end=\"2236\">Si quieres, puedo ayudarte a:<\/p>\n<ul data-start=\"2238\" data-end=\"2363\">\n<li data-section-id=\"cgv1px\" data-start=\"2238\" data-end=\"2279\"><span class=\"entity-underline hover:entity-accent group inline cursor-pointer align-baseline whitespace-nowrap\" tabindex=\"0\" role=\"button\"><span class=\"group-hover:entity-accent whitespace-normal\">Armar un <strong class=\"group-hover:entity-accent\" data-start=\"9\" data-end=\"42\">formato en Excel automatizado<\/strong> para RAOCE<\/span><\/span><\/li>\n<li data-section-id=\"eyrt5h\" data-start=\"2280\" data-end=\"2321\"><span class=\"entity-underline hover:entity-accent group inline cursor-pointer align-baseline whitespace-nowrap\" tabindex=\"0\" role=\"button\"><span class=\"group-hover:entity-accent whitespace-normal\">Revisar inconsistencias t\u00edpicas que detecta la autoridad<\/span><\/span><\/li>\n<li data-section-id=\"hjs5dh\" data-start=\"2322\" data-end=\"2363\"><span class=\"entity-underline hover:entity-accent group inline cursor-pointer align-baseline whitespace-nowrap\" tabindex=\"0\" role=\"button\"><span class=\"group-hover:entity-accent whitespace-normal\">Preparar un <strong class=\"group-hover:entity-accent\" data-start=\"12\" data-end=\"55\" data-is-last-node=\"\">checklist completo para auditor\u00eda IMMEX<\/strong><\/span><\/span><\/li>\n<\/ul>\n<p data-start=\"2365\" data-end=\"2403\" data-is-last-node=\"\" data-is-only-node=\"\">Solo dime qu\u00e9 necesitas exactamente &#x1f44d;<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"z-0 flex min-h-[46px] justify-start\"><\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto R6Vx5W_threadScrollVars scroll-mb-[calc(var(--scroll-root-safe-area-inset-bottom,0px)+var(--thread-response-height))] scroll-mt-(--header-height)\" dir=\"auto\" data-turn-id=\"b1b942ea-6a58-4861-b42a-d47a7b1085d5\" data-testid=\"conversation-turn-3\" data-scroll-anchor=\"false\" data-turn=\"user\">\n<div class=\"text-base my-auto mx-auto pt-12 [--thread-content-margin:var(--thread-content-margin-xs,calc(var(--spacing)*4))] @w-sm\/main:[--thread-content-margin:var(--thread-content-margin-sm,calc(var(--spacing)*6))] @w-lg\/main:[--thread-content-margin:var(--thread-content-margin-lg,calc(var(--spacing)*16))] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col\">\n<div class=\"flex max-w-full flex-col gap-4 grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal outline-none keyboard-focused:focus-ring [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"user\" data-message-id=\"b1b942ea-6a58-4861-b42a-d47a7b1085d5\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden items-end rtl:items-start\">\n<div class=\"user-message-bubble-color corner-superellipse\/0.98 relative min-w-0 rounded-[22px] px-4 py-2.5 leading-6 max-w-(--user-chat-width,70%)\">\n<div class=\"[overflow-wrap:anywhere] whitespace-pre-wrap\">Preparar un checklist completo para auditor\u00eda IMMEX<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"z-0 flex justify-end\"><\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto [content-visibility:auto] supports-[content-visibility:auto]:[contain-intrinsic-size:auto_100lvh] R6Vx5W_threadScrollVars scroll-mb-[calc(var(--scroll-root-safe-area-inset-bottom,0px)+var(--thread-response-height))] scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" data-turn-id=\"request-WEB:cab4ec3c-1341-410e-86bc-61b201120355-1\" data-testid=\"conversation-turn-4\" data-scroll-anchor=\"false\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:var(--thread-content-margin-xs,calc(var(--spacing)*4))] @w-sm\/main:[--thread-content-margin:var(--thread-content-margin-sm,calc(var(--spacing)*6))] @w-lg\/main:[--thread-content-margin:var(--thread-content-margin-lg,calc(var(--spacing)*16))] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\">\n<div class=\"flex max-w-full flex-col gap-4 grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal outline-none keyboard-focused:focus-ring [.text-message+&amp;]:mt-1\" dir=\"auto\" tabindex=\"0\" data-message-author-role=\"assistant\" data-message-id=\"731828ce-15fd-4550-82eb-f88380b95b45\" data-message-model-slug=\"gpt-5-3\" data-turn-start-message=\"true\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden\">\n<div class=\"markdown prose dark:prose-invert w-full wrap-break-word dark markdown-new-styling\">\n<p data-start=\"0\" data-end=\"202\">Aqu\u00ed tienes un <strong data-start=\"15\" data-end=\"69\">checklist completo y pr\u00e1ctico para auditor\u00eda IMMEX<\/strong>, pensado para pasar revisiones de la <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">Secretar\u00eda de Econom\u00eda<\/span><\/span> y el <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">Servicio de Administraci\u00f3n Tributaria<\/span><\/span> sin sorpresas.<\/p>\n<hr data-start=\"204\" data-end=\"207\" \/>\n<h1 data-section-id=\"1igre5z\" data-start=\"209\" data-end=\"254\">&#x2705; CHECKLIST AUDITOR\u00cdA IMMEX<\/h1>\n<hr data-start=\"256\" data-end=\"259\" \/>\n<h2 data-section-id=\"1f5l51n\" data-start=\"261\" data-end=\"309\">&#x1f3ed; 1. Cumplimiento general del programa IMMEX<\/h2>\n<div class=\"no-scrollbar flex min-h-36 flex-nowrap gap-0.5 overflow-auto sm:gap-1 sm:overflow-hidden xl:min-h-44 mt-1 mb-5 not-first:mt-4\">\n<div class=\"border-token-border-default relative w-32 shrink-0 overflow-hidden rounded-xl border-[0.5px] md:shrink max-h-64 sm:w-[calc((100%-0.5rem)\/3)] rounded-s-xl\"><\/div>\n<div class=\"border-token-border-default relative w-32 shrink-0 overflow-hidden rounded-xl border-[0.5px] md:shrink max-h-64 sm:w-[calc((100%-0.5rem)\/3)] rounded-e-xl\">\n<div class=\"group\/search-image @container\/search-image relative rounded-[inherit] h-full w-full\">\n<div class=\"pointer-events-none absolute inset-x-2 bottom-2 z-0 flex max-w-[calc(100%-1rem)] flex-wrap items-end justify-end gap-1.5\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<ul data-start=\"352\" data-end=\"587\">\n<li data-section-id=\"17heuu3\" data-start=\"352\" data-end=\"380\">\u2610 Programa IMMEX vigente<\/li>\n<li data-section-id=\"1oqvcqf\" data-start=\"381\" data-end=\"435\">\u2610 Actividad registrada coincide con operaci\u00f3n real<\/li>\n<li data-section-id=\"1wy4slr\" data-start=\"436\" data-end=\"475\">\u2610 Domicilios activos y localizables<\/li>\n<li data-section-id=\"wov5lr\" data-start=\"476\" data-end=\"538\">\u2610 No estar en lista de empresas incumplidas (69-B del CFF)<\/li>\n<li data-section-id=\"yjrjy7\" data-start=\"539\" data-end=\"587\">\u2610 Reporte anual (RAOCE) presentado en tiempo<\/li>\n<\/ul>\n<hr data-start=\"589\" data-end=\"592\" \/>\n<h2 data-section-id=\"rcps9i\" data-start=\"594\" data-end=\"636\">&#x1f4e6; 2. Control de inventarios (Anexo 24)<\/h2>\n<div class=\"no-scrollbar flex min-h-36 flex-nowrap gap-0.5 overflow-auto sm:gap-1 sm:overflow-hidden xl:min-h-44 mt-1 mb-5 not-first:mt-4\">\n<div class=\"border-token-border-default relative w-32 shrink-0 overflow-hidden rounded-xl border-[0.5px] md:shrink max-h-64 sm:w-[calc((100%-0.5rem)\/3)] rounded-s-xl\"><\/div>\n<div class=\"border-token-border-default relative w-32 shrink-0 overflow-hidden rounded-xl border-[0.5px] md:shrink max-h-64 sm:w-[calc((100%-0.5rem)\/3)] rounded-e-xl\">\n<div class=\"group\/search-image @container\/search-image relative rounded-[inherit] h-full w-full\">\n<div class=\"pointer-events-none absolute inset-x-2 bottom-2 z-0 flex max-w-[calc(100%-1rem)] flex-wrap items-end justify-end gap-1.5\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<ul data-start=\"679\" data-end=\"1065\">\n<li data-section-id=\"1foui0\" data-start=\"679\" data-end=\"723\">\u2610 Sistema automatizado conforme Anexo 24<\/li>\n<li data-section-id=\"1q910q7\" data-start=\"724\" data-end=\"809\">\u2610 Identificaci\u00f3n por:\n<ul data-start=\"750\" data-end=\"809\">\n<li data-section-id=\"1401ui\" data-start=\"750\" data-end=\"769\">N\u00famero de parte<\/li>\n<li data-section-id=\"ezq138\" data-start=\"772\" data-end=\"796\">Fracci\u00f3n arancelaria<\/li>\n<li data-section-id=\"1mfly0g\" data-start=\"799\" data-end=\"809\">Origen<\/li>\n<\/ul>\n<\/li>\n<li data-section-id=\"1j21jaf\" data-start=\"810\" data-end=\"860\">\u2610 Control de entradas y salidas en tiempo real<\/li>\n<li data-section-id=\"dca3g2\" data-start=\"861\" data-end=\"930\">\u2610 Conciliaci\u00f3n:\n<ul data-start=\"881\" data-end=\"930\">\n<li data-section-id=\"1r116zz\" data-start=\"881\" data-end=\"906\">Pedimentos vs sistema<\/li>\n<li data-section-id=\"1q9bt38\" data-start=\"909\" data-end=\"930\">Sistema vs f\u00edsico<\/li>\n<\/ul>\n<\/li>\n<li data-section-id=\"17fli8j\" data-start=\"931\" data-end=\"965\">\u2610 Kardex completo por producto<\/li>\n<li data-section-id=\"9atgnz\" data-start=\"966\" data-end=\"1024\">\u2610 BOM (lista de materiales) correctamente estructurada<\/li>\n<li data-section-id=\"1hxj2pi\" data-start=\"1025\" data-end=\"1065\">\u2610 Mermas justificadas y documentadas<\/li>\n<\/ul>\n<p data-start=\"1067\" data-end=\"1125\">&#x1f534; <strong data-start=\"1070\" data-end=\"1084\">Foco rojo:<\/strong> diferencias inventario f\u00edsico vs sistema<\/p>\n<hr data-start=\"1127\" data-end=\"1130\" \/>\n<h2 data-section-id=\"1ipmg5q\" data-start=\"1132\" data-end=\"1180\">&#x1f4b0; 3. Control de cr\u00e9ditos IVA\/IEPS (Anexo 31)<\/h2>\n<ul data-start=\"1182\" data-end=\"1367\">\n<li data-section-id=\"p43wy8\" data-start=\"1182\" data-end=\"1225\">\u2610 Sistema de control de cr\u00e9ditos activo<\/li>\n<li data-section-id=\"1p2ocuj\" data-start=\"1226\" data-end=\"1263\">\u2610 Descargos correctos y oportunos<\/li>\n<li data-section-id=\"178xjd\" data-start=\"1264\" data-end=\"1295\">\u2610 Saldos conciliados vs SAT<\/li>\n<li data-section-id=\"12vsb0z\" data-start=\"1296\" data-end=\"1330\">\u2610 No existen cr\u00e9ditos vencidos<\/li>\n<li data-section-id=\"u98je1\" data-start=\"1331\" data-end=\"1367\">\u2610 Reportes mensuales presentados<\/li>\n<\/ul>\n<p data-start=\"1369\" data-end=\"1423\">&#x1f534; <strong data-start=\"1372\" data-end=\"1386\">Foco rojo:<\/strong> cr\u00e9ditos no descargados o sobregiros<\/p>\n<hr data-start=\"1425\" data-end=\"1428\" \/>\n<h2 data-section-id=\"4kx6xt\" data-start=\"1430\" data-end=\"1473\">&#x1f6a2; 4. Pedimentos y operaciones aduaneras<\/h2>\n<div class=\"no-scrollbar flex min-h-36 flex-nowrap gap-0.5 overflow-auto sm:gap-1 sm:overflow-hidden xl:min-h-44 mt-1 mb-5 not-first:mt-4\">\n<div class=\"border-token-border-default relative w-32 shrink-0 overflow-hidden rounded-xl border-[0.5px] md:shrink max-h-64 sm:w-[calc((100%-0.5rem)\/3)] rounded-s-xl\">\n<div class=\"group\/search-image @container\/search-image relative rounded-[inherit] h-full w-full\"><\/div>\n<\/div>\n<\/div>\n<ul data-start=\"1516\" data-end=\"1804\">\n<li data-section-id=\"1rut87r\" data-start=\"1516\" data-end=\"1558\">\u2610 Pedimentos completos y digitalizados<\/li>\n<li data-section-id=\"v2bu0x\" data-start=\"1559\" data-end=\"1598\">\u2610 Fracciones arancelarias correctas<\/li>\n<li data-section-id=\"svv3no\" data-start=\"1599\" data-end=\"1636\">\u2610 Valoraci\u00f3n aduanera consistente<\/li>\n<li data-section-id=\"1usqfet\" data-start=\"1637\" data-end=\"1703\">\u2610 Cumplimiento de regulaciones y restricciones no arancelarias<\/li>\n<li data-section-id=\"1leg2lm\" data-start=\"1704\" data-end=\"1770\">\u2610 Operaciones virtuales correctamente aplicadas (V1, V5, etc.)<\/li>\n<li data-section-id=\"1jfhhcb\" data-start=\"1771\" data-end=\"1804\">\u2610 Plazos de retorno cumplidos<\/li>\n<\/ul>\n<p data-start=\"1806\" data-end=\"1855\">&#x1f534; <strong data-start=\"1809\" data-end=\"1823\">Foco rojo:<\/strong> mercanc\u00eda no retornada en plazo<\/p>\n<hr data-start=\"1857\" data-end=\"1860\" \/>\n<h2 data-section-id=\"1r9ong7\" data-start=\"1862\" data-end=\"1890\">&#x1f9fe; 5. CFDI y contabilidad<\/h2>\n<ul data-start=\"1892\" data-end=\"2069\">\n<li data-section-id=\"1ou92r3\" data-start=\"1892\" data-end=\"1940\">\u2610 CFDI de exportaci\u00f3n emitidos correctamente<\/li>\n<li data-section-id=\"82k3n2\" data-start=\"1941\" data-end=\"1974\">\u2610 Relaci\u00f3n CFDI vs pedimentos<\/li>\n<li data-section-id=\"j5k7qp\" data-start=\"1975\" data-end=\"2019\">\u2610 Ingresos por exportaci\u00f3n identificados<\/li>\n<li data-section-id=\"1julbe1\" data-start=\"2020\" data-end=\"2069\">\u2610 Contabilidad alineada con operaciones IMMEX<\/li>\n<\/ul>\n<p data-start=\"2071\" data-end=\"2134\">&#x1f534; <strong data-start=\"2074\" data-end=\"2088\">Foco rojo:<\/strong> diferencias entre facturaci\u00f3n y exportaciones<\/p>\n<hr data-start=\"2136\" data-end=\"2139\" \/>\n<h2 data-section-id=\"kx8pic\" data-start=\"2141\" data-end=\"2187\">&#x1f30e; 6. Exportaciones (requisito clave IMMEX)<\/h2>\n<ul data-start=\"2230\" data-end=\"2417\">\n<li data-section-id=\"ycorb\" data-start=\"2230\" data-end=\"2284\">\u2610 Se cumple con el m\u00ednimo de exportaci\u00f3n requerido<\/li>\n<li data-section-id=\"1p7mzsn\" data-start=\"2285\" data-end=\"2326\">\u2610 Evidencia documental de exportaci\u00f3n<\/li>\n<li data-section-id=\"322jzx\" data-start=\"2327\" data-end=\"2373\">\u2610 Clientes en el extranjero identificables<\/li>\n<li data-section-id=\"didjtb\" data-start=\"2374\" data-end=\"2417\">\u2610 Transferencias virtuales documentadas<\/li>\n<\/ul>\n<p data-start=\"2419\" data-end=\"2480\">&#x1f534; <strong data-start=\"2422\" data-end=\"2436\">Foco rojo:<\/strong> no cumplir porcentaje m\u00ednimo de exportaci\u00f3n<\/p>\n<hr data-start=\"2482\" data-end=\"2485\" \/>\n<h2 data-section-id=\"nu26vw\" data-start=\"2487\" data-end=\"2529\">&#x1f3e2; 7. Activos y operaciones productivas<\/h2>\n<ul data-start=\"2531\" data-end=\"2713\">\n<li data-section-id=\"w3a4xm\" data-start=\"2531\" data-end=\"2570\">\u2610 Maquinaria registrada en programa<\/li>\n<li data-section-id=\"icxu6a\" data-start=\"2571\" data-end=\"2610\">\u2610 Procesos productivos documentados<\/li>\n<li data-section-id=\"btimfb\" data-start=\"2611\" data-end=\"2663\">\u2610 Capacidad instalada congruente con operaciones<\/li>\n<li data-section-id=\"whj4jp\" data-start=\"2664\" data-end=\"2713\">\u2610 Evidencia de transformaci\u00f3n (no simulaci\u00f3n)<\/li>\n<\/ul>\n<hr data-start=\"2715\" data-end=\"2718\" \/>\n<h2 data-section-id=\"1eklkf6\" data-start=\"2720\" data-end=\"2750\">&#x1f465; 8. Personal y submaquila<\/h2>\n<ul data-start=\"2752\" data-end=\"2924\">\n<li data-section-id=\"pwwkkf\" data-start=\"2752\" data-end=\"2789\">\u2610 Empleados registrados ante IMSS<\/li>\n<li data-section-id=\"vbbhyo\" data-start=\"2790\" data-end=\"2831\">\u2610 Contratos de servicios (submaquila)<\/li>\n<li data-section-id=\"1utp7jq\" data-start=\"2832\" data-end=\"2871\">\u2610 Control de acceso a instalaciones<\/li>\n<li data-section-id=\"1prwjqy\" data-start=\"2872\" data-end=\"2924\">\u2610 Actividades del personal alineadas al programa<\/li>\n<\/ul>\n<hr data-start=\"2926\" data-end=\"2929\" \/>\n<h2 data-section-id=\"mgk2l3\" data-start=\"2931\" data-end=\"2976\">&#x1f4cd; 9. Domicilios y visitas de verificaci\u00f3n<\/h2>\n<div class=\"no-scrollbar flex min-h-36 flex-nowrap gap-0.5 overflow-auto sm:gap-1 sm:overflow-hidden xl:min-h-44 mt-1 mb-5 not-first:mt-4\"><\/div>\n<ul data-start=\"3019\" data-end=\"3182\">\n<li data-section-id=\"mjdtzr\" data-start=\"3019\" data-end=\"3058\">\u2610 Domicilio localizable y operativo<\/li>\n<li data-section-id=\"lhb6un\" data-start=\"3059\" data-end=\"3102\">\u2610 Se\u00f1alizaci\u00f3n y evidencia de operaci\u00f3n<\/li>\n<li data-section-id=\"1fjgwkw\" data-start=\"3103\" data-end=\"3142\">\u2610 Personal presente durante visitas<\/li>\n<li data-section-id=\"15clhlb\" data-start=\"3143\" data-end=\"3182\">\u2610 Documentaci\u00f3n disponible en sitio<\/li>\n<\/ul>\n<p data-start=\"3184\" data-end=\"3238\">&#x1f534; <strong data-start=\"3187\" data-end=\"3201\">Foco rojo:<\/strong> domicilios inexistentes o \u201cfantasma\u201d<\/p>\n<hr data-start=\"3240\" data-end=\"3243\" \/>\n<h2 data-section-id=\"1d2o859\" data-start=\"3245\" data-end=\"3285\">&#x1f4ca; 10. Conciliaciones clave (CR\u00cdTICO)<\/h2>\n<ul data-start=\"3287\" data-end=\"3400\">\n<li data-section-id=\"34xyy9\" data-start=\"3287\" data-end=\"3312\">\u2610 RAOCE vs pedimentos<\/li>\n<li data-section-id=\"16ppivt\" data-start=\"3313\" data-end=\"3339\">\u2610 Anexo 24 vs Anexo 31<\/li>\n<li data-section-id=\"zgecbi\" data-start=\"3340\" data-end=\"3372\">\u2610 Inventario vs contabilidad<\/li>\n<li data-section-id=\"1v6dgul\" data-start=\"3373\" data-end=\"3400\">\u2610 CFDI vs exportaciones<\/li>\n<\/ul>\n<p data-start=\"3402\" data-end=\"3443\">&#x1f449; <strong data-start=\"3405\" data-end=\"3443\">Aqu\u00ed es donde m\u00e1s empresas fallan.<\/strong><\/p>\n<hr data-start=\"3445\" data-end=\"3448\" \/>\n<h2 data-section-id=\"e7td2t\" data-start=\"3450\" data-end=\"3503\">&#x26a0;&#xfe0f; 11. Riesgos comunes detectados por la autoridad<\/h2>\n<ul data-start=\"3505\" data-end=\"3684\">\n<li data-section-id=\"14ubsdl\" data-start=\"3505\" data-end=\"3536\">&#x274c; Simulaci\u00f3n de operaciones<\/li>\n<li data-section-id=\"jj8s60\" data-start=\"3537\" data-end=\"3555\">&#x274c; Subvaluaci\u00f3n<\/li>\n<li data-section-id=\"1fppleq\" data-start=\"3556\" data-end=\"3578\">&#x274c; Empresas fachada<\/li>\n<li data-section-id=\"wqr58t\" data-start=\"3579\" data-end=\"3617\">&#x274c; Inventarios inflados o negativos<\/li>\n<li data-section-id=\"1vo8zti\" data-start=\"3618\" data-end=\"3656\">&#x274c; Operaciones virtuales mal usadas<\/li>\n<li data-section-id=\"qx6c14\" data-start=\"3657\" data-end=\"3684\">&#x274c; Falta de trazabilidad<\/li>\n<\/ul>\n<hr data-start=\"3686\" data-end=\"3689\" \/>\n<h2 data-section-id=\"p3xh6j\" data-start=\"3691\" data-end=\"3728\">&#x1f9e0; Estrategia para pasar auditor\u00eda<\/h2>\n<ol data-start=\"3730\" data-end=\"3915\">\n<li data-section-id=\"1x2y0v6\" data-start=\"3730\" data-end=\"3778\"><strong data-start=\"3733\" data-end=\"3776\">Auditor\u00eda preventiva interna trimestral<\/strong><\/li>\n<li data-section-id=\"12xhzbf\" data-start=\"3779\" data-end=\"3821\"><strong data-start=\"3782\" data-end=\"3819\">Simulaci\u00f3n de visita domiciliaria<\/strong><\/li>\n<li data-section-id=\"1h5mdzi\" data-start=\"3822\" data-end=\"3864\"><strong data-start=\"3825\" data-end=\"3862\">Cruces autom\u00e1ticos de informaci\u00f3n<\/strong><\/li>\n<li data-section-id=\"oildhm\" data-start=\"3865\" data-end=\"3915\"><strong data-start=\"3868\" data-end=\"3913\">Expediente digital completo por operaci\u00f3n<\/strong><\/li>\n<\/ol>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>El Reporte Anual de Operaciones de Comercio Exterior (RAOCE) es una obligaci\u00f3n fundamental para empresas con programas IMMEX, PROSEC, ALTEX o ECEX en M\u00e9xico, reportando las operaciones del ejercicio anterior a trav\u00e9s de VUCEM. La fecha l\u00edmite suele ser el 30 de abril (PROSEC) o 31 de mayo (IMMEX). No presentarlo conlleva la suspensi\u00f3n y&hellip; <br \/> <a class=\"read-more\" href=\"https:\/\/barradecomercio.org\/?p=13089\">Seguir leyendo&#8230;<\/a><\/p>\n","protected":false},"author":2,"featured_media":13090,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[376,299,1838,287,312,3,288,369,445],"tags":[1713,2013,115,13,2012,1505,232,2016,2015,2014,1135,2011,1583,620],"table_tags":[],"class_list":["post-13089","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-barradecomercio-2","category-cursos","category-fiscal","category-industria-2","category-logistica-2","category-noticomext","category-regulaciones","category-servicios","category-tramites-2","tag-abril","tag-anual","tag-cancelacion","tag-comercio","tag-ecex","tag-exterior","tag-immex","tag-mayo","tag-obligacion","tag-opraciones","tag-prosec","tag-raoce","tag-reporte","tag-secon"],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/barradecomercio.org\/wp-content\/uploads\/2026\/04\/M_2026_RAOCE.jpg?fit=460%2C260&ssl=1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/barradecomercio.org\/index.php?rest_route=\/wp\/v2\/posts\/13089","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/barradecomercio.org\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/barradecomercio.org\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/barradecomercio.org\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/barradecomercio.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13089"}],"version-history":[{"count":2,"href":"https:\/\/barradecomercio.org\/index.php?rest_route=\/wp\/v2\/posts\/13089\/revisions"}],"predecessor-version":[{"id":13092,"href":"https:\/\/barradecomercio.org\/index.php?rest_route=\/wp\/v2\/posts\/13089\/revisions\/13092"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/barradecomercio.org\/index.php?rest_route=\/wp\/v2\/media\/13090"}],"wp:attachment":[{"href":"https:\/\/barradecomercio.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13089"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/barradecomercio.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13089"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/barradecomercio.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13089"},{"taxonomy":"table_tags","embeddable":true,"href":"https:\/\/barradecomercio.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftable_tags&post=13089"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}