Corp 117 final bundle: Mexican gas station network
The corp 117 final bundle equips the dispenser, the station manager and the technician of the Mexican gas station network (Pemex, BP, Shell, Mobil, Repsol, G500, Fullgas, Onexpo) with the NOM-004 antistatic uniform, NOM-003 fuel-handling PPE, CRE and spill-handling training kit, corporate backpack, engraved flask. The CFDI 4.0 invoice runs under key E48 with deduction under Article 27 LISR with attention to IEPS in border zones.
The Mexican gas station network and CRE regulation
Mexico has more than 13,500 fuel service stations that sell more than 750,000 barrels of gasoline and diesel per day. The network is composed of Pemex stations (40%), international brand stations (BP, Shell, Mobil, Repsol, Total, Arco) at 25%, Mexican brand stations (G500, Fullgas, Onexpo, Hidrosina) at 25%, and independent stations at 10%. CRE (Comision Reguladora de Energia) supervises fuel quality, maximum prices and compliance with applicable NOMs.
The 2013-2014 energy reform opened the fuel market to private competition, allowing the entry of international brands (BP, Shell, Mobil, Repsol) and the expansion of Mexican brands (G500, Fullgas, Onexpo). CRE supervises the quality of fuels sold, the maximum prices to the public, the sales volume and the compliance with NOMs. The non-compliant station faces fines from $500,000 to $50,000,000 MXN and suspension of the authorisation.
The Mexican gas station corporate operates under a specific fiscal regime. Fuel sales are subject to IEPS (Impuesto Especial sobre Produccion y Servicios) with variable rates by fuel type and geographic zone. Magna gasoline has IEPS of $5.49 MXN per litre, Premium gasoline has IEPS of $4.69 MXN per litre and diesel has IEPS of $6.04 MXN per litre in 2026. In border zones the IEPS is reduced by 50% or rated at $0 depending on the border fiscal stimulus decree.
The corp 117 final bundle equips the gas station corporate to comply with CRE regulation and with the NOMs applicable to fuel handling. The antistatic uniform complies with NOM-004-STPS-1999 on PPE identification. The fuel-handling PPE complies with NOM-003-STPS-1999 on hazardous-substance handling. Training for the dispenser and the station manager covers customer-service protocol, spill handling and CRE compliance.
Components of the corp 117 final bundle
The kit is delivered to the dispenser, the station manager and the maintenance technician of the Mexican gas station network. Each profile has its own variations of the uniform and the PPE.
NOM-004 antistatic uniform with brand logo
Shirt and pants in antistatic fabric with spark protection, corporate colour by brand (blue for Pemex, green for BP, red for Shell, yellow for Mobil, orange for G500, grey for Fullgas). Embroidered with the brand logo and employee name. Sizes from XS to 4XL. The uniform complies with NOM-004-STPS-1999 on PPE identification and with NOM-018-STPS-2015 on hazard communication. Women's cut available.
NOM-003 fuel-handling PPE and spill kit
3M H-700 helmet with chin strap certified for explosion-risk areas, anti-fog certified safety glasses, NIOSH N95 respirator for gasoline vapours, long nitrile gloves (30 cm) for fuel handling, industrial boots with steel toe and conductive slip-resistant sole, reflective vest for night visibility, spill kit with absorbent material, spark-proof shovel and container for hazardous waste. The PPE complies with NOM-003-STPS-1999 on hazardous-substance handling and NOM-018-STPS-2015.
CRE + IEPS + NOM fuels manual
240-page full-colour printed manual with the CRE regulatory framework for service stations, applicable NOMs (NOM-005-SCFI-2011 on dispensers, NOM-016-CRE-2016 on fuel quality, NOM-003-STPS-1999 on hazardous substances, NOM-018-STPS-2015 on hazard communication), the IEPS fiscal regime, the border fiscal stimulus, spill handling, customer-service protocol and CRE inspection cases. 2026 edition with the reforms to Article 25 of the Income Law.
Corporate backpack and CRE training kit
Canvas backpack with brand logo and employee name embroidery. Includes encrypted 32 GB USB with editable templates for CRE reports, IEPS calculator, profit margin calculator, examples of invoices with IEPS breakdown and spill report format. Dispenser training kit with DC-3 manual, customer-service script, spill-handling protocol and DC-3 certificate before the STPS. Training lasts 16 hours and is delivered in-person or virtual.
How the gas station network kit is invoiced
The corp 117 final bundle is invoiced under CFDI use key G03 (general expenses) with line-by-line breakdown. The deductibility runs under Article 27 LISR as an expense strictly indispensable in service-station operation. For gas station corporates under the RESICO or REPECO regime, the deduction runs under the same article as long as the expense is tied to the business purpose. For corporates under the free-zone regime, IVA is rated at 0% with the Free Zone complement.
The uniform and PPE are invoiced with key E48 (work equipment) or H89 (goods not covered) depending on the piece. The backpack and flask are invoiced under key E46 (product not classified). The manual and teaching material are invoiced with key H87 (training) or P01 (to be defined). The encrypted USB is invoiced under key S01 (consulting services). The DC-3 certificate is attached to the dispenser's training file.
For gas station corporates with stations in border zones, the kit invoice takes advantage of the border fiscal stimulus that reduces IVA to 8% in the northern border zone or applies reduced IEPS in the southern border zone. The invoice runs with normal IVA breakdown and the stimulus application. The deductibility runs under Article 27 LISR regardless of the IVA regime.
The gas station corporate with a network of more than 50 stations issues one consolidated monthly invoice for all deliveries of the month. The invoice breaks down by station, date, number of trained employees and individual amount. The deductibility runs under the same Article 27 LISR regardless of frequency. The supporting documentation includes the station manager-signed employee list, the DC-3 certificates issued, and the monthly training report to the STPS.
CRE, IEPS and the fiscal regime of Mexican gas stations
CRE (Comision Reguladora de Energia) is the Mexican regulatory authority of the energy sector that supervises the production, distribution, storage and commercialisation of fuels. CRE regulates the maximum prices to the public of fuels, the quality of fuels sold, the compliance with NOMs by permisionarios and the technical operation of service stations. CRE inspection of the station verifies compliance and omission triggers a fine.
IEPS (Impuesto Especial sobre Produccion y Servicios) is the federal tax that levies fuel sales in Mexico. The IEPS rate varies by fuel type and geographic zone. In 2026, Magna gasoline has IEPS of $5.49 MXN per litre, Premium gasoline has IEPS of $4.69 MXN per litre, and diesel has IEPS of $6.04 MXN per litre. In border zones the IEPS is reduced by 50% as part of the border fiscal stimulus.
The border fiscal stimulus is a mechanism that reduces the IEPS in border zones to match Mexican fuel prices with American prices and reduce the flow of cross-border purchases. The stimulus applies in the northern border zone (full states of Baja California, Sonora, Chihuahua, Coahuila, Nuevo Leon, Tamaulipas, and border municipalities of Sinaloa) and the southern border zone (full states of Chiapas, Campeche, Quintana Roo, and border municipalities of Tabasco and Yucatan).
The Mexican service station issues a CFDI 4.0 for each fuel sale with IEPS breakdown and, where applicable, the border fiscal stimulus. The invoice includes the client RFC when invoicing, the volume sold, the unit price, the IEPS, the IVA and the total. For gas station corporates with electronic invoicing systems, the corp 117 final bundle kit includes specific training in handling CFDI 4.0 with IEPS.
Pricing, MOQ and lead times
Prices in MXN before 16% IVA. The basic corp 117 final bundle starts at $1,400 MXN per unit from MOQ 30. The standard bundle with premium uniform and full PPE starts at $2,800 MXN per unit from MOQ 15. The premium bundle with high-end uniform and 64 GB encrypted USB starts at $4,800 MXN per unit from MOQ 10. For gas station corporates with a network of more than 100 stations we run a preferential rate with 22% discount on the base price.
Lead times are 14 to 18 business days for basic kits and 22 to 28 business days for premium kits with embroidered uniform and certified PPE. Delivery is coordinated with the gas station corporate's operations area two weeks before the training date. For deliveries in CDMX, Monterrey and Guadalajara, delivery runs in 3 to 5 business days. For deliveries in the rest of the country, delivery runs via national courier with 5 to 10 business-day transit.
For gas station corporates with US operations (the case of international brands with binational presence), we run versions with OSHA and EPA compliance for staff crossing the border for inspection. Delivery is via DHL Express Worldwide with 0% IVA and foreign trade complement. Transit time is 3 to 5 business days for North America.
FAQ — corp 117 final bundle
Does the uniform comply with NOM-004 and NOM-018?
Yes. The antistatic uniform complies with NOM-004-STPS-1999 on PPE identification and with NOM-018-STPS-2015 on hazard communication for chemical substances. The antistatic fabric reduces spark risk during fuel-dispensing operations. The brand logo embroidery complies with staff identification requirements. The documentation is attached to the employee file and kept for 5 years.
Does the spill-kit PPE comply with NOM-003 and NOM-018?
Yes. The spill-kit PPE complies with NOM-003-STPS-1999 on hazardous-substance handling and NOM-018-STPS-2015 on hazard communication. The spill kit includes absorbent material, spark-proof shovel and hazardous-waste container. Dispenser training covers spill-handling protocol and reporting to CRE. The DC-3 certificate credits the dispenser before the STPS and CRE in case of inspection.
Is the DC-3 certificate valid for CRE inspection?
Yes. The DC-3 certificate credits the training before the STPS and serves as support in case of CRE inspection. For dispensers and station managers, DC-3 is an indispensable requirement under NOM-003-STPS-1999 and NOM-018-STPS-2015. Training must be at least 16 hours for fuel handling and 8 additional hours for spill handling. The certificate is attached to the employee file and renewed annually.
How is it invoiced when the station is in a border zone?
For stations in the northern or southern border zone, the invoice takes advantage of the border fiscal stimulus that reduces IVA to 8% in the northern zone or applies reduced IEPS in the southern zone. The invoice runs with normal IVA breakdown and the stimulus application on a separate line. The deductibility runs under Article 27 LISR regardless of the IVA regime. The documentation includes the border-zone decree, the permisionario's operations notice and the CRE compliance certificate.
Do you offer specific training for Premium gasoline and diesel?
Yes. For stations that sell Premium gasoline and diesel we run an additional 8-hour training on premium-fuel handling, additive handling, fuel quality per NOM-016-CRE-2016 and premium customer service. The DC-3 certificate additionally deducts under Article 27 LISR as training expense. The invoice runs under the same CFDI key and deduction. For stations selling CNG (Compressed Natural Gas) we run a specific kit version with NOM-007-CRE-2017 compliance.
Can you include uniform for convenience-store staff?
Yes. For stations with an attached convenience store we run additional uniform for store staff with apron, cap and vest with the brand logo. Additional training covers food handling, store customer service and NOM-251-SSA01-2009 compliance on foods. The DC-3 certificate additionally deducts under Article 27 LISR as training expense. The invoice runs under the same CFDI key and deduction.