International Resource Center
Mexico Country Profile
* Country Information
* Trade Group Member
* General Import Clearance Information
* Mexico Import Prohibitions
* General Import Restrictions
* Mexico Import Restrictions
* Special Import Provisions
o Personal Effects
o Samples
o Gifts
* Standards
* General Export Clearance Information
* Mexico Export Prohibitions
* General Export Restrictions
* Mexico Export Restrictions
* Regulatory Contact Information
Country Information
Capital: Mexico City (Distrito Federal)
Population: 108,700,891 (July 2007 est.)
Language: Spanish and ethnic languages
Weights and Measures: Metric System
Currency: Mexican Pesos
Time Zone Operates on Greenwich Mean Time (GMT)
Daylight Savings Time 9april-october) is observed (plus 1 hour) except for Sonora.
Majority of Mexico GTM-6
Baja California Sur, Chihuahua, Nayarit, Sonora and Sinaloa GTM-7
Baja California GTM-8
Trade Group Member
WTO. Mexico is a founding member of the World Trade Organization (WTO) (1995).
A network of regional arrangements. Mexico's trade strategy has been based on negotiated liberalization, as opposed to unilateral reforms. As a result, Mexico has free trade agreements with Chile (1992); US and Canada (NAFTA) (1994); Colombia and Venezuela (1995); Costa Rica (1995); Bolivia (1995); Nicaragua (1998); the European Union (2000); Israel (2000); Guatemala, El Salvador and Honduras (2001); and Iceland, Liechtenstein, Norway, and Switzerland (EFTA) (2001).
These agreements eliminate barriers to trade in goods and services, promote conditions of fair competition, increase investment opportunities, provide protection of intellectual property rights and create dispute settlement procedures. Their disciplines are compatible, and a high degree of uniformity has been achieved. However, practical problems may arise from the different regimes applied to specific technical issues (e.g. rules of origin, certificates of origin).
Multilateral organizations. Other trade related forums in which Mexico participates include the Latin American Integration Association (ALADI) (1980), the Asia-Pacific Economic Cooperation (APEC) (1993) and the Organization of Economic Cooperation and Development (OECD) (1994).
GSP. Within the "Generalized System of Preferences" selected products originating in certain developing countries can be exported to specific developed countries' markets at lower or zero tariff rates. For more information on the GSP, see http://www.unctad.org/. In order to confirm that Mexico is a beneficiary country, to get the applicable rates and to obtain the appropriate certificate of origin, contact the Ministry of Economy.
GSTP. The "Global System of Trade Preferences" was established by developing countries (Group of 77), and provides for preferential trading among participating countries. For more information on the Group of 77, see http://www.g77.org/. In order to confirm that Mexico is a beneficiary country, to get the applicable rates and to obtain the appropriate certificate of origin, contact the Ministry of Economy.
Environmental agreements. Mexico is a party to several environmental and conservation agreements, such as the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES), the Montreal Protocol on Substances that Deplete the Ozone Layer and the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and Their Disposal (Basel Convention).
Customs conventions. Mexico has signed several conventions, such as the Customs Convention on the ATA carnet for the temporary admission of goods (ATA Convention), the Customs Convention on the temporary importation of professional equipment, the Customs Convention concerning facilities for the importation of goods for display or use at exhibitions, fairs, meetings or similar events and the International Convention to facilitate the importation of commercial samples and advertising material. They have been signed with certain reservations. Full implementation is still pending.
Future instruments. Trade negotiations are conducted both at the multilateral (e.g. the Free Trade Area of the Americas) and the bilateral levels.
General Import Clearance Information
Clearance Process
General. Working with Customs officials throughout the world, FedEx has developed innovative technology to eliminate many paperwork-handling steps and expedite the movement of international shipments. This is the FedEx Expressclear electronic Customs clearance stem. Starting at the origin, state-of-the-art technology allows the processing of shipment paperwork and electronic transmission of documents to the designated FedEx Hub and destination clearance location. The Expressclear system also keeps a database of regulatory information, which includes importers registration numbers, broker designation, corporate contact names and telephone numbers. At a FedEx hub, international shipments are sorted, scanned and loaded on to an international flight. Vital shipment information is keyed into a worldwide manifest database, which is linked to computer systems operated by brokers and Customs officials in many countries. Even before the plane takes off, or while it is in the air, Customs agents and brokers at the destination airport of entry can begin examining shipping manifests, querying air waybill data if they need more details, assessing duties and taxes and selecting which shipments they wish to examine. International shipments are scanned at all key points throughout the process and allows for up-to-date status reports including when Customs clearance is obtained.
Customs brokers. A licensed customs broker must submit the customs declaration. The broker must have a power of attorney from the importer. From the business point of view, the customs broker provides advice on trade and customs matters. From the tax point of view, the customs broker is liable for any misbehavior concerning the application of the proper customs procedure, the tariff classification of the goods, the correct payment of duties and taxes and the strict compliance with non-tariff barriers.
Tariff classification. Mexican tariff items have 8 digits. Knowing the correct tariff classification is crucial. This will determine the duty rate and establish any applicable non-tariff barriers.
Duty payment. Once the customs broker calculates the applicable duties and taxes, they are paid at the commercial banks located at the ports of entry.
Registration requirements. A company seeking to import goods into Mexico must have a tax number and must also be registered as an importer. In theory, this measure allows the customs authorities to better monitor the trade in goods and prevents contraband. The registration procedure is relatively simple, but it may take some weeks. Sector-specific registration is a major concern. Persons who want to import certain sensible goods are required to be registered in one of 32 (approximately) specific sectors (e.g. automotive goods, steel, tools, electronic appliances, bicycles, toys, textiles, apparel, footwear).
Value added tax (VAT). Customs authorities collect a value added tax (VAT) upon entry of the goods into Mexico. For more information, see "Duties and Other Fees", below.
Customs fees (DTA). In addition, Mexican customs charges a customs processing fee (DTA) of 0.8%. Maquiladoras and PITEX companies pay a preferential fee. Goods originating from certain free trade areas are exempt from the processing fee.
Inspection. Physical inspection is performed on approximately 10% of the shipments. Private companies perform a second inspection. This is a tactic implemented to reduce any wrongdoing on behalf of the customs officials. These inspections do not prevent further auditing in the importer's records by customs authorities.
Customs practices/International complaints. Foreign countries and exporters complain about certain issues of the customs administration. For example, they criticize the lack of prior notification of procedural changes. Inconsistent interpretation of trade requirements at different ports of entry is also disapproved. They also complain about excessive fines for violations committed as a result of simple mistakes.
Document Requirements
Import/Export Documentation. The Mexican Law is very strict regarding the proper submission of customs documentation.
Customs declaration. The import declaration is especially detailed and it is submitted both in electronic and printed manners.
Invoices. The invoice evidences the sale for export to the country of importation. Thus, the invoice is essential to determine the transaction value of the goods. The customs regulations are very detailed concerning the information that the invoice must contain. Foreign sellers or shippers must exercise care in preparing invoices.
Invoice requirements checklist:
* Place where the invoice is issued;
* Date in which the invoice is issued;
* Seller's name;
* Seller's full address;
* Importer's name;
* Importer's full address (no PO Box);
* Detailed description of the goods (including grade or quality) (avoid using codes);
* Quantities in weights and measures;
* Unit prices;
* Total value of the invoice;
* Any identification numbers such as serial, part and model numbers of each good.
Special information may be required on certain goods or classes of goods in addition to the information normally required on the invoice (see Individual information, below).
In order for the importers to avoid difficulties and delays the following information should also be included:
* Invoice number;
* Seller's tax identification number;
* Commercial terms (e.g. CIF, FOB);
* Kind of currency;
* Country of origin;
* Total weight;
* Marks and numbers of the packages;
* Total number of packages; and
* For NAFTA trade, is advisable to include the US, Canada and Mexico province or state in which the seller and the importer are located.
The invoice may be written in Spanish, English or French.
Transportation documents. The bill of lading and the air waybill, endorsed by the transport company, are also attached to the customs declaration. These documents normally prove the date on which the goods entered the customs territory.
Non-tariff barriers. Compliance with most non-tariff barriers is evidenced in paper for example; import permits. Thus, compliance there with must be attached to the customs declaration. Mexico regulates products in a number of areas, mainly for health and safety reasons. Goods subject to non-tariff regulations include hazardous materials, pharmaceuticals, food items, medical equipment, etc.
Certificates of origin. Certificates of origin are used to authenticate the origin of the goods imported. They may be required for different purposes. Certificates of origin may be required to claim a preferential tariff treatment when the good originates from a specific free trade area. Certificates of origin may also be required and be attached to the customs declaration in order to prove that the good does not originate from the country to which an antidumping duty has been imposed. Certificate official forms and completion requirements vary depending on the origin of the good.
Individual information. The importation of certain goods requires disclosing very specific information for identification, analysis or control purposes. This requirement may apply to more than 100 types of goods. For example, the importation of wines and liquors requires information such as the full name of the product (e.g. Vodka), its trademarks and age (e.g. Scotch Whisky, Johnnie Walker, Black Label), the appropriate geographical indication and the year of production (e.g. Table Wine, Marqu»s de Caceres, red, Rioja, 1988), the number of bottles and their content, any lot or manufacturing number, alcohol content and other particulars. This information may appear on the customs declaration, on the invoice, on the transportation documents or on a separate exhibit.
Other documents. Certain documents are not necessarily attached to the customs declaration. For example, the value declaration specifies the way the importer calculated the customs value (e.g. the price actually paid, the price adjustments). These documents are kept in the files of the importer and the customs broker for further reference and audits.
Importer's files. Importers must retain the documents that prove the legal importation of the goods, in case the fiscal authorities require clarification after customs clearance.
Customs Valuation
Customs valuation. Customs valuation complies with the WTO Valuation Code.
Transaction value. The primary basis for customs value is the "transaction value." The transaction value is the price actually paid or payable for the goods when sold for export to Mexico. The price actually paid or payable is the total payment made or to be made by the buyer to or for the benefit of the seller for the imported goods. The payment may take the form of a transfer of money or can be made by way of letters of credit or negotiable instruments. Payment may be made directly or indirectly. Certain costs must be added to that price (e.g. commissions and brokerage) and certain other costs must not be included in the customs value (e.g. the cost of transport after importation).
Adjustments. The cost of transport, loading, unloading and handling charges associated with the transport, as well as the cost of insurance, of the imported goods to the "port of importation" (C.I.F.) must be included in the customs value.
Other methods. The Customs Law sets out other methods for determining the customs value whenever it cannot be determined under the transaction value method. For example, the transaction value method may not be used when the buyer and seller are related, and that relationship influenced the price. Such other valuation methods are the transaction value of identical goods, the transaction value of similar goods, the deductive value, the computed value and the fall-back method (any of the previous methods applied with reasonable flexibility). The methods of valuation are set out in a sequential order of application.
Accuracy of the declared value. The Customs Law stresses the proper use of the valuation methods and the need for accuracy of the declared value. Direct enforcement includes the seizure of the imported goods when the declared value is disproportionate vis-a-vis the transaction value of identical or similar goods. Other rules emphasize the truthful declaration of traceable components of the international transaction, such as the importer's and the exporter's names and addresses.
Reference prices. Mexico has established a "minimum estimated price" for certain goods (over 300 tariff items, including tools, wood materials, appliances, textiles, apparel, footwear). This reference price system implies that if the transaction value of the good is lower than the estimated price, the importer may be required to guarantee payment of the difference in tariffs due between the two valuations (i.e. the transaction value or the estimated price).
Import Duties
Duty rates. All tariff items are covered by ceilings under the WTO. The bound ceiling rate is 35%. Applied rates are much lower due to tariff preferential treatment granted in trade agreements. The General Import Duty Law establishes the MFN rates. An annual directive determines the preferential tariff rates applicable to originating goods exported from those countries to which Mexico grants preferences (e.g. Bolivia, Canada, Chile, Colombia, Costa Rica, El Salvador, the European Community, Guatemala, Honduras, Iceland, Israel, Liechtenstein, Nicaragua, Norway, Switzerland, Uruguay, the US and Venezuela). Notice that most NAFTA originating goods are now duty free since the Agreement has reached its 10-year transition period. The sectoral promotion programs provide reduced import duties available to manufacturers of certain goods. Other reduced rates may apply to certain companies established at the border zone.
Antidumping
Mexico is a major user of antidumping measures. Currently, approximately 90 procedures have resulted in antidumping duty determination. Antidumping duties are charged on particular products (e.g. textile goods) from particular exporting countries (notably China) in order to bring their prices closer to the "normal value" (which may result in rates up to 1105%). Since the objective is to act against a genuine injury to the domestic industry, any non-compliance is severely punished.
Excise Duties
On January 1st , 2002 the Mexican Congress approved a comprehensive fiscal package that includes an increase in the tax rate on cigarettes and cigars and modifies the excise tax scheme for alcoholic beverages.
Additional Duties
Tariff types. Mexico levies ad-valorem duties (duties expressed as a percentage of the value of the imported goods), specific duties (duties levied as a fixed sum per unit of quantity) and compound duties (duties comprising an ad valorem duty to which a specific duty is added). Ad-valorem duties are the most frequent; specific duties apply to sugar and compound duties apply to sugar products.
Import Taxes
VAT. Customs authorities collect a value added tax (VAT) upon entry of the goods into Mexico. The VAT rate is normally 15%. The VAT is 10% for goods staying in the border zone (the border zone is usually up to 20 kilometers south of the U.S.-Mexico border). The VAT is assessed on the cumulative value of the customs value of the good plus the duty and other fees. The major items that are exempted from the VAT are the following: temporary imports, personal luggage, household furnishings of immigrants or returning nationals, and goods that are not subject to the VAT in domestic transactions, such as non-industrialized animals and vegetables, pharmaceuticals and certain food products
Customs Fees
In addition, Mexican customs charges a customs processing fee (DTA) of 0.8 %. Maquiladoras and PITEX companies pay a preferential fee. Goods originating from certain free trade areas are exempt from the processing fee.
Exchange Controls
There are no exchange controls for Mexico.
Technical Barriers to Trade (TBT's)
Technical barriers to trade are normally intended to protect human, animal or plant life or health, the environment or consumers. They include testing requirements, packaging requirements, marketing standards, certification requirements, origin marking requirements, health and safety regulations, and sanitary and phytosanitary regulations. Labeling requirements are a species of technical barriers to trade.
Despite the depth and speed of the trade-in-goods liberalization process in Mexico, significant barriers to trade still remain. Non-tariff barriers are all barriers to trade that are not tariffs, including all public regulations and government practices that introduce unequal treatment for domestic and foreign goods of the same or similar production.The most remarkable are quotas, prohibitions and import permits. Mexico regulates products in a number of areas, mainly for health and safety reasons. Goods subject to non-tariff regulations include hazardous materials, pharmaceuticals, food items, medical equipment, etc.
Consular Fees
No consular fees are known to exist.
Import Clearance Process
Mexico Import Prohibitions
Dangerous Goods as defined by IATA (Intl. Air Transport Association)
Chemical precursors. Chemical precursors are substances that can be used in the chemical processes involved in the manufacture of narcotic drugs or psychotropic substances. In order to control the importation, exportation, distribution and/or other type of transaction involving chemical precursors, the Mexican Law prohibits shipping chemical precursors via courier services. To that end, Precursor Chemicals are
2922.49.99 N-Acetylanthranilic acid
2939.63.01 Lysergic acid
2926.90.99 Benzyl cyanide
2939.41.01 Ephedrine
2939.61.01 Ergometrine
2939.62.01 Ergotamine
2914.31.01 1-phenyl-2-propanone
2939.49.99 Phenylpropanolamine
2932.91.01 Isosafrole
2932.92.01 3, 4-Methylenedioxyphenyl-2-propanone
2932.93.01 Piperonal
2932.94.01 Safrole
2939.42.01 Pseudoephedrine
The salts and optical isomers of the aforementioned substances, whenever the existence of such salts is possible
Prohibited goods are
0301.99.01 Predator live fish
1211.90.02 Marijuana (Cannabis Indica) plants and parts of plants
1302.11.02 Opium saps and extracts, prepared for smoking
1302.19.02 Marijuana (Cannabis Indica) saps and extracts
1302.39.04 Mucilages and thickeners, whether or not modified, derived from Marijuana (Cannabis Indica)
2833.29.03 Thallium sulfate
2903.59.03 1,2,3,4,10,10-hexachloro-1,4,4a,5,8,8a-hexahydro-endo-endo-1,4:5,8-dimethanenaphthalene
2903.59.05 1,4,,5,6,7,8,8-heptachloro-3a,4,7,7a,tetrahydro-4,7-methaneindene
2910.90.01 1,2,3,4,10,10-hexachloro-6,7-epoxy-1,4,4a,5,6,7,8,8as-octahydro-endo-endo 1,4:5,8 dimethanenaphtalene
2925.19.01 Imide of the N-ftalilglutamic acid
2931.00.05 O-(4-bromo-2,5-dichlorophenyl) O-methyl phenylphosphonothioate (Leptophos)
2939.10.02 Diacetyl morphine
3003.40.01 Preparations based on Marijuana (Cannabis Indica)
3003.40.02 Preparations based on Acetilmorphine, its salts or its derivatives
3004.40.01 Preparations based on Acetilmorphine, its salts or its derivatives
3004.40.02 Preparations based on Marijuana (Cannabis Indica)
3004.90.33 Preparations based on Marijuana (Cannabis Indica)
4103.20.02 Turtle and "Caguama" turtle raw hides and skins
4908.90.05 Transfers, printed in colors or in black and white, known as "Garbage Pail Kids", for sale in packages or envelopes, even including chewing gum, candy or any other article, containing figures or illustrations showing childhood in denigrated and ridiculous manners, inciting to violence, to self-destruction or to any kind of antisocial behavior, and mentioning to have been printed in the USA or any other country by "Topps Chewing Gumm, Incorporated" or by any company or firm
4911.91.05 Stamps, prints and photographs, printed in colors or in black and white, known as "Garbage Pail Kids", for sale in packages or envelopes, even including chewing gum, candy or any other article, containing figures or illustrations showing childhood in denigrated and ridiculous manners, inciting to violence, to self-destruction or to any kind of antisocial behavior, and mentioning to have been printed in the USA or any other country by "Topps Chewing Gumm, Incorporated" or by any company or firm
General Import Restrictions
The following items are not acceptable for carriage to any international destinations unless otherwise indicated. (Additional restrictions may apply depending on destination. Various regulatory clearances in addition to customs clearance may be required for certain commodities, thereby extending the transit time.)
* APO/FPO addresses.
* C.O.D. shipments.
* Human corpses, human organs or body parts, human and animal embryos, or cremated or disinterred human remains.
* Explosives (Class 1.4 explosives are acceptable for carriage to Canada, Germany, Japan, Sweden, United Arab Emirates and United Kingdom. Note: United Arab Emirates only allows Class 1.4 explosives to be shipped hold- for- pick-up to the FedEx Express facility in Dubai.)
* Firearms, weaponry, and their parts (acceptable between the U.S. and Puerto Rico).
* Perishable foodstuffs and foods and beverages requiring refrigeration or other environmental control.
* Live animals (including insects) except via our Live Animal Desk (1.800.405.9052).
* Plants and plant material, including cut flowers (cut flowers are acceptable from the U.S. to selected points in Canada and from Colombia, Ecuador and the Netherlands to the U.S.).
* Lottery tickets and gambling devices where prohibited by local, state, provincial or national law.
* Money (coins, cash, currency, paper money and negotiable instruments equivalent to cash such as endorsed stocks, bonds and cash letters).
* Collectible coins and stamps.
* Pornographic and/or obscene material.
* Hazardous waste, including, but not limited to, used hypodermic needles or syringes or other medical waste.
* Shipments that may cause damage to, or delay of, equipment, personnel or other shipments.
* Shipments that require us to obtain any special license or permit for transportation, importation or exportation.
* Shipments whose carriage, importation or exportation is prohibited by any law, statute or regulation.
* Shipments with a declared value for customs in excess of that permitted for a specific destination.
* Dangerous goods except as permitted under the Dangerous Goods section of these terms and conditions.
* Processed or unprocessed dead animals, including insects and pets. Taxidermy-finished hunting trophies or completely processed (dried) specimens of whole animals or parts of animals are acceptable for shipment into the U.S.
* Packages that are wet, leaking or emit an odor of any kind.
* Wildlife products that require U.S. Fish and Wildlife Service export clearance by FedEx prior to exportation from the U.S.
* Shipments* being processed under:
Duty drawback claims unless advance arrangements are made.
Temporary Import Bonds - acceptable under the FedEx International Broker Select option, for initial import only.
U.S. State Department licenses.
Carnets.
U.S. Drug Enforcement Administration export permit.
Shipments destined to or being withdrawn from a Foreign Trade Zone.
Letters of Credit (however, shipments covered by a Letter of Credit calling for a "Courier Receipt" as defined by Article 25 of UCP 600 may move via FedEx International Priority).
Certificate of Registration shipments (CF4455).
Shipments moving into or out of Foreign Trade Zones or bonded warehouses.
*You may be able to ship these items via FedEx International Premium, FedEx International Express Freight (IXF), FedEx International Airport-to-Airport (ATA) or FedEx International Controlled Export. For information on FedEx International Premium, IXF and ITA, call FedEx Express Freight Services at 1.800.332.0807. For information on FedEx International Controlled Export, call International Customer Service at 1.800.247.4747or your local FedEx customer service representative.
Mexico Restrictions
De facto prohibitions. Exporters and importers are concerned about certain de facto prohibitions. For example, import permits are systematically rejected for used hardware. In other instances, procedures may be extremely time-consuming and cumbersome (e.g. for environmental reasons, the importation of used tires for renovation purposes is extremely difficult).
Automatic import licensing. Mexico has implemented a prior notification requirement for sensitive products from certain countries. The idea is to closely monitor the value of certain goods, such as textiles, footwear and tableware from Asian countries, as well as steel products from the Balkans. For more information, contact the Ministry of Economy.
Ports of entry. A major concern for exporters is the restriction on the entry of various goods through specific Mexican ports. In theory, this allows the customs authorities to acquire expertise in customs matters relevant to certain sectors, such as tariff classification or valuation, but in practice, this may be an obstacle. Some examples of restricted goods are
* Meat of poultry in brine
* Apples
* Lard, fats and oils
* Beer
* Cigars and cigarettes
* Matches
* New pneumatic tires of a kind used on bicycles
* Used pneumatic tires
* Footwear, gaiters and the like; parts of such articles
* Bicycles
* Pencils
* Compact discs, recorded and unrecorded
* Sound recording equipment (CD writers)
* Textiles
Additional restrictions:
Due to the sanitary alert caused by the aftose fever (foot and mouth disease) breakout in some countries, the list of restricted products was revised, to include live horses, asses, mules, hinnies, bovine animals, swine, sheep, goats and other live animals; their meat, blood and juices; products of animal origin; edible products and preparations of animal origin; animal fats, oils and waxes; glands and organs; albuminoidal substances; raw hides, skins, leather, fur skins and manufactures thereof; wool and animal hair; as well as samples on any of these goods.
Copyright, Trademark Infringement
Border enforcement. A right holder who has valid grounds for suspecting that the importation of counterfeit trademark goods or pirated copyright goods may take place, can file an application with the Mexican competent authorities for the suspension by the customs administration of the release of such goods into free circulation.
The following is a listing of commodities not acceptable for carriage via FedEx International Priority (IP) service into Mexico:
(However, you may be able to use another FedEx service for shipping these items. For additional shipping options, please contact your local FedEx customer service representative)
*
Candy
* Oil (all kinds)
* Used Clothing (except unaccompanied baggage)
* Poisons, (Toxins)
Special Import Provisions
Money. Travelers who transport more than $10,000 US dollars in cash, checks or any monetary instruments into or out of Mexico must file a report with Customs. Similarly, any person who sends by any means (including by courier services), more than that amount of money must report that circumstance to the appropriate company. Failure to comply can result in severe penalties.
Abandonment. When unsolicited goods are sent, the consignee may decide to keep the goods and pay the applicable duties and taxes, or leave them in the temporary storage, where they will cause abandonment in favor of the Ministry of Treasure after the terms specified by the Customs Law expire.
Free Zones Congress amended the Customs Law on December 2002 and provided for a new customs procedure called "
Recinto Fiscalizado Estrategico". Full implementation of this customs procedure is scheduled for June 2003.
Warehouses. This procedure required the construction of warehouses under strict customs control, owned and administered by Mexican legal entities, as approved by Customs Authorities. The premises shall be adjacent to the ports of entry.
Types of Goods. Basically, goods allowed to be stored include foreign goods for further clearance for home use, foreign goods for further temporary entry, as well as domestic goods exportation.
Time limits. Foreign and domestic goods may be stored for less than two years. Machinery, equipment, tools and other types of goods may be stored for longer periods of time.
Temporary Entry for Inward Processing
Maquila and PITEX. These governmental programs are destined to assembly plants operating in Mexico, offering them a special customs treatment, which allows them to import, on a temporary basis, raw materials and machinery to be used in the manufacture of goods that will be re-exported.
Beneficiaries. Persons interested in obtaining the authorization of a program, its modification or its extension, are required to submit an application to the Ministry of Economy, with forms approved for such process.
Rights. Once approved, the program gives its holder the right to import temporarily the following:
1. Raw materials, parts, components, auxiliary materials, containers, packaging materials, fuels and lubricants used in the production process of the exportation goods;
2. Containers and trailers;
3. Tools, equipment and research accessories, industrial safety accessories and products required for hygiene, sanitation, and for the prevention and control of environmental pollution of the production plant, work manuals and industrial blueprints, as well as telecommunication and computer equipment; and
4. Machinery, devices, instruments and spare parts for the production process, laboratory equipment, measuring and testing equipment for their products and equipment required for quality control, for training of personnel, as well as equipment for the administrative development of the enterprise when new industrial plants are installed.
Those goods may remain in the country for the periods set out in the Customs Law (e.g. 18 months for raw materials, 2 years for containers) (Machinery used to be allowed for a period of 5 years. The Customs Law was amended on December 2002 in that aspect. Effective January 1, 2003, machinery and equipment may remain in the country for the duration of the export program).
Customs facilitation. It is worth mentioning that many legal provisions tend to simplify the import/export process of the Maquiladoras and PITEX companies. For instance, a customs control measure sets out that the customs declaration must specify the serial number, part number, model number and trademark of each good imported into Mexico. Maquiladoras or PITEX companies are not compelled to do so if the importation concerns raw materials temporarily imported in accordance with their appropriate export program. Further, Maquiladoras and PITEX companies may submit a single customs declaration for all goods imported during the previous week. Moreover, the law allows such legal entities to modify the information contained in the customs declarations that most importers may not change once the declaration is filed (e.g. quantity of goods).
Obligations. Maquiladoras and PITEX companies must comply with very stringent requirements concerning, for instance, inventory control and reports. Maquiladora and PITEX companies must maintain an automated inventory control system. Where a company fails to comply with this obligation, the goods in its possession are presumed to be foreign (i.e. contraband). Maquiladoras and PITEX companies must file specific reports concerning their international trade process.
Duties levied on materials. Traditionally, Maquiladoras and PITEX companies were relieved from payment of import duties on any materials imported. On January 1, 2001, Maquiladoras and PITEX companies experienced one of their most significant changes. In brief, NAFTA Article 303 limits the amount of customs duties that may be waived by Mexico on non-originating materials imported pursuant to a Maquila or PITEX programs, and used in the production of a finished good that is subsequently exported to the US or Canada. Applicable rules are cumbersome, but may be summarized as follows:
* Applicable rules derive from the combination of two aspects: (1) the origin of the materials used in the production of a finished good (NAFTA originating vs. non-NAFTA originating), and (2) the country to which the finished good is exported (US or Canada vs. any other country).
* Mexico allows duty free temporary importation of originating materials used in the production of a finished good exported to a country different than the US or Canada.
* Mexico allows duty free temporary importation of non-originating materials used in the production of a finished good exported to a country different than the US or Canada.
* Mexico allows duty free temporary importation of originating materials used in the production of a finished good exported to the US or Canada.
* However, temporary importation into Mexico of non-originating materials used in the production of a finished good exported to the US or Canada, may be dutiable.
Duty determination. Where a good is imported into Mexico pursuant to a Maquila or PITEX program, and is used as a material in the production of a finished good that is subsequently exported to the US or Canada, Mexico shall assess the customs duties as if the non-originating materials had been withdrawn for domestic consumption. However, Mexico may waive certain amount of customs duties, in accordance with the rule known as "the lesser of the two" rule. The amount of customs duties owed that may be waived by Mexico shall be the lesser of: (a) the total amount of customs duties owed on the non-originating material upon importation into Mexico, and (b) the total amount of customs duties paid to the US or Canada on the finished good. The total amount of customs duties that shall be paid in Mexico is the result of subtracting the amount of duties waived from the total amount of customs duties determined as if the non-originating materials had been withdrawn for domestic consumption.
Duties levied on machinery. Traditionally, Maquiladoras and PITEX companies were relieved from payment of import duties on machinery and equipment. Now, Mexico collects import duties on machinery, notwithstanding that the goods enter under a temporary import procedure.
Value added tax. Temporary imports of materials and machinery remain VAT exempt.
FedEx IP Service. Please note that Maquiladora and PITEX imports and exports are not available under FedEx International Priority (IP) Service.
More information. Detailed information about Maquiladora and PITEX requirements and program authorizations may be found in the Ministry of Economy's web site, http://www.economia.gob.mx/.
Personal Effects
Passengers have the right to import duty free certain goods, such as personal effects, a camera, a laptop and others. A list of such goods is published yearly and sets out the goods that may be imported by Mexican residents and those that may be imported by foreign residents. Passengers, under certain circumstances, may also import gifts. Their duty free treatment depends on the value of the goods. Anything that exceeds $50.00 dollars (when the passenger arrives by car) or $300.00 dollars (when the passenger arrives by airplane) must pay duties and taxes. Travelers entering the country are required to declare all goods in their possession. In practice, unaccompanied personal effects are treated for customs purposes as any commercial shipment that has to comply with tariff, non-tariff barriers and domestic taxes.
Samples
The concept of "samples" is very limited. Samples are defined by law as items:
1. that could only be used as samples, in view of their quantity, weight, volume and other conditions;
2. which are so marked, torn, perforated, or otherwise treated that they are unsuitable for sale or for use except as commercial samples;
3. that have an individual value of not more than $1.00 US dollar; and
4. whose packing is unsuitable for sale.
Therefore, in many instances, notwithstanding that the exporter or the imported believes that the item he/she is shipping is a "sample", the item is treated for customs purposes as any "good" that has to comply with tariff, non-tariff barriers and domestic taxes.
Gifts
Everything has a value for customs purposes, even if a transaction (sale) did not occur. Consequently, the importer must pay duties and taxes on any gift sent from abroad.
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Standards
"Normas oficiales mexicanas" and "Normas mexicanas". Technical barriers to trade arise from the application of technical regulations or standards. Generally speaking, technical regulations are mandatory, and thus, they are established, monitored and enforced by governments. Standards, on the other hand, are voluntary and they only become effective in a given market because the parties concerned agree to use them. Mexico has those two types of technical barriers: NOM ("Normas Oficiales Mexicanas") are technical regulations. NMX ("Normas Mexicanas") are, on the contrary, voluntary standards, intended for use as references. In many developed countries, technical regulations and standards are complementary. In Mexico, however, technical regulations are fundamental.
Compliance. Foreign companies must meet the Mexican product technical regulations as a condition of market access. Product safety NOMs require Mexican importers to present a NOM certification to Mexican customs along with all other import documents. This certificate attests that the product has been verified and found to have complied with the applicable NOM. A product which is subject to a NOM cannot be imported into Mexico unless it has been certified as being in compliance with the NOM. Samples of goods may be imported in order to be tested by approved laboratories (see library). For more information, contact the Ministry of Economy Standards Division http://www.economia.gob.mx/ (search for "Normatividad empresarial" / "Normas").
Examples. More than 50 technical regulations are enforced at the border. Some examples are
* domestic electric cooking devices (NOM-001-SCFI-1993)
* domestic electrical appliances (NOM-003-SCFI-2000)
* distribution and consumption of L.P. gas (NOM-018/1-SCFI-1993)
* data processing equipment (NOM-019-SCFI-1998)
* non-portable L.P. gas containers (NOM-021/4-SCFI-1993)
* cooking appliances (natural gas and L.P.) (NOM-023-SCFI-1993)
* water heaters (L.P or natural gas) (NOM-027-SCFI-1993).
Labeling Requirements
Informed consumption. Labeling requirements are imposed basically for "informed consumption" reasons. The tariff provisions of the free trade agreements signed by Mexico, which provide for preferential or duty-free entry for manufactured goods, have tremendously increased Mexico's trade flows. Nevertheless, imported goods do not necessarily show the commercial information the Mexican Government considers necessary to protect the consumers in its territory. Consequently, Mexico is placing increasing importance on adopting and enforcing product-labeling regulations.
Compliance. Commercial information or labeling NOMs do not require certification. They simply require the imported goods to comply with the applicable labeling requirements set out in the NOM. Mexican customs may deny entry to any good that does not comply with the technical regulation.
Examples. The most relevant labeling technical standards are
* general labeling of consumer goods (NOM-050-SCFI-1994)
* labeling of food and non-alcoholic beverages (NOM-051-SCFI-1994)
* labeling of alcoholic beverages (NOM-142-SSA1-1995)
* labeling of textiles, clothing and accessories (NOM-004-SCFI-1994)
* labeling of leather and artificial materials with such appearance, footwear and products made of such materials (NOM-020-SCFI-1997)
* labeling of electrical and electronic products, as well as household appliances (NOM-024-SCFI-1998)
* labeling of paints, varnishes and similar goods (NOM-003-SSA1-1993).
General Export Clearance Information
Clearance Process
Taxes. Export taxes are very rare. The may be applicable in order to deter the exportation of certain live animals, for example.
Customs procedures. A licensed customs broker files the export declaration on behalf of the exporter. Any document stating the commercial value of the goods and the applicable document evidencing compliance with non-tariff measures, if any, will be attached to the customs declaration.
Document Requirements
Permission to import and or export Human Blood and components The Import and Export into or out of Mexico of blood and blood products, such as blood serum or plasma, requires a permit. This application must be submitted to the CENTRO NACIONAL DE LA TRANSFUSION SANGUINEA (CNTS) prior to shipping
Convention on International Trade of Endangered Species(CITES) application. This form must be completed when importing goods protected under the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) in order to receive an import or export permit. If the product you are shipping is derived from an endangered animal or plant species, a CITES Import and Export Permit is required. Some examples of commodities requiring this form may be leather and animal skins. For further information please contact Instituto Nacional de Ecologia.
Application for Export of Orange Juice to US This form must be submitted before export of orange juice to the US. The form must be submitted to the Secretaria de Economia to obtain proper export authorization and preferential tariff treatment.
Import and Export Permit Application This form is to obtain an import or export permit for the shipment of restricted goods as classified by the Secretaria de Economia. The failure to complete and file this form is subject to severe punishment under Customs law. This form must be filed with the Secretaria de Economia directly and the permit must be obtained prior to shipment.
Notice for the import or export of essential chemical products This form is an official notification submitted to Secretaria de Salud (SSA) for the import or export of essential chemicals as identified by SSA. Notification must be provided at least 5 business days prior to shipment and a copy of the notification must accompany the shipment.
Permit for the disposition of Human Tissue, Cells, Organs and Cadavers and Components This form is used to obtain a permit for import and export of human cells, tissues, organs and cadavers into or out of Mexico. This form must be submitted to the Secretaria de Salud prior to importation.
Health Import or Export Permit Application for Raw Materials, Pharmaceuticals or Medicines that are or contain Narcotics or Psychotropics, SSA-03-025-A. Importers or exporters in Mexico who trade narcotics or medicaments containing narcotics must complete this form and submit it to Direccion General de Insumos para la Salud of the Secretaria de Salud to obtain the proper authorization.
Export Clearance Process
Export programs - General. The Mexican Law provides for a diversity of export programs, including Maquila and PITEX. A company that holds a Maquila program is called Maquiladora. A company that holds a PITEX authorization is called a PITEX company. Both programs are very similar in terms of the customs issues they raise, but their domestic income tax regime may be different. (See further details under Special Import provisions above)
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Mexico Export Prohibitions
Non-tariff barriers. Non-tariff barriers are applicable to very specific goods. For example, a certificate of origin is needed for the exportation of certain coffee products. The exportation of uranium requires the authorization of the Ministry of Energy. Works of art, collectors' pieces and antiques may not be exported without the proper authorization. Tequila may be required to comply with mandatory standards prior to their exportation. Endangered live animals and plants, woods and fuels require previous permits form the Ministry of Economy. Strict controls are imposed on the exportation of certain chemical substances that may be used in the illegal manufacture of narcotics. Other sanitary restrictions are imposed on the exportation of illegal drugs, medicines and human blood. Finally, the cross-border movement of hazardous materials is severely regulated.
Certain goods may not be legally exported from Mexico:
0301.99.01 Predator live fish
0302.69-01 "Totoaba" fish, fresh or chilled
0303.79-01 "Totoaba" fish, frozen
0410.00-01 Turtle's eggs of any kind
1207.91-01 Poppy seeds
1208.90-03 Flours and meals of poppy seeds
1209.99-07 Marijuana seeds (Cannabis Indica) even if they are mixed with other seeds
1211.90-02 Marijuana (Cannabis Indica) plants and parts of plants
1211.90-02 Coca leaves, except when exported with the authorization of the Ministry of Health
1302.11-02 Opium saps and extracts
1302.19-02 Marijuana (Cannabis Indica) saps and extracts
1302.39-02 Mucilages and thickeners, whether or not modified, derived from Marijuana (Cannabis Indica)
2833.29.03 Thallium sulfate
2903.59.03 1,2,3,4,10,10-hexachloro-1,4,4a,5,8,8a-hexahydro-endo-endo-1,4:5,8-dimethanonaphthalene (Isodrin)
2903.59.05 1,4,,5,6,7,8,8-heptachloro-3a,4,7,7a,tetrahydro-4,7-methanoindene (Heptaclor)
2910.90.01 1,2,3,4,10,10-hexachloro-6,7-epoxy-1,4,4a,5,6,7,8,8a-octahydro-endo-endo 1,4:5,8 dimethanonaphtalene (Endrin)
2931.00.05 O-(4-bromo-2,5-dichlorophenyl) O-methyl phenylphosphonothioate (Leptophos)
2939.11.01 Diacetylmorphine, base or hydrochloride (Heroin)
3003.40.01 Preparations based on Marijuana (Cannabis Indica)
3003.40.02 Preparations based on Acetylmorphine, its salts or its derivatives
3003.90.05 Preparations based on Marijuana (Cannabis Indica)
3004.40.01 Preparations based on Acetylmorphine, its salts or its derivatives
3004.40.02 Preparations based on Marijuana (Cannabis Indica)
3004.90.33 Preparations based on Marijuana (Cannabis Indica)
4103.20.02 Turtle and "Caguama" turtle raw hides and skins
4908.90.05 Transfers, printed in colors or in black and white, for sale in envelopes or packages, including or not chewing gum, candy or any other type of articles, that show drawings, figures or other illustrations that show childhood in denigrated and ridiculous manners, inciting to violence, to self-destruction or to any kind of antisocial behavior, known as "Garbage Pail Kids", for example, printed by any company or firm
4911.91.05 Stamps, prints and photographs, printed in colors or in black and white, for sale in envelopes or packages, including or not chewing gum, candy or any other type of articles, that show drawings, figures or other illustrations that show childhood in denigrated and ridiculous manners, inciting to violence, to self-destruction or to any kind of antisocial behavior, known as "Garbage Pail Kids", for example, printed by any company or firm
9705.00-01 Archaeological monuments
Country specific prohibitions. Country specific export prohibitions are very unusual, and they are the consequence of decisions taken by the United Nations.
General Export Restrictions
The following items are not acceptable for carriage to any international destinations unless otherwise indicated. (Additional restrictions may apply depending on destination. Various regulatory clearances in addition to customs clearance may be required for certain commodities, thereby extending the transit time.)
* APO/FPO addresses.
* C.O.D. shipments.
* Human corpses, human organs or body parts, human and animal embryos, or cremated or disinterred human remains.
* Explosives (Class 1.4 explosives are acceptable for carriage to Canada, Germany, Japan, Sweden, United Arab Emirates and United Kingdom. Note: United Arab Emirates only allows Class 1.4 explosives to be shipped hold- for- pick-up to the FedEx Express facility in Dubai.)
* Firearms, weaponry, and their parts (acceptable between the U.S. and Puerto Rico).
* Perishable foodstuffs and foods and beverages requiring refrigeration or other environmental control.
* Live animals (including insects) except via our Live Animal Desk (1.800.405.9052).
* Plants and plant material, including cut flowers (cut flowers are acceptable from the U.S. to selected points in Canada and from Colombia, Ecuador and the Netherlands to the U.S.).
* Lottery tickets and gambling devices where prohibited by local, state, provincial or national law.
* Money (coins, cash, currency, paper money and negotiable instruments equivalent to cash such as endorsed stocks, bonds and cash letters).
* Collectible coins and stamps.
* Pornographic and/or obscene material.
* Hazardous waste, including, but not limited to, used hypodermic needles or syringes or other medical waste.
* Shipments that may cause damage to, or delay of, equipment, personnel or other shipments.
* Shipments that require us to obtain any special license or permit for transportation, importation or exportation.
* Shipments whose carriage, importation or exportation is prohibited by any law, statute or regulation.
* Shipments with a declared value for customs in excess of that permitted for a specific destination.
* Dangerous goods except as permitted under the Dangerous Goods section of these terms and conditions.
* Processed or unprocessed dead animals, including insects and pets. Taxidermy-finished hunting trophies or completely processed (dried) specimens of whole animals or parts of animals are acceptable for shipment into the U.S.
* Packages that are wet, leaking or emit an odor of any kind.
* Wildlife products that require U.S. Fish and Wildlife Service export clearance by FedEx prior to exportation from the U.S.
* Shipments* being processed under:
Duty drawback claims unless advance arrangements are made.
Temporary Import Bonds - acceptable under the FedEx International Broker Select option, for initial import only.
U.S. State Department licenses.
Carnets.
U.S. Drug Enforcement Administration export permit.
Shipments destined to or being withdrawn from a Foreign Trade Zone.
Letters of Credit (however, shipments covered by a Letter of Credit calling for a "Courier Receipt" as defined by Article 25 of UCP 600 may move via FedEx International Priority).
Certificate of Registration shipments (CF4455).
Shipments moving into or out of Foreign Trade Zones or bonded warehouses.
*You may be able to ship these items via FedEx International Premium, FedEx International Express Freight (IXF), FedEx International Airport-to-Airport (ATA) or FedEx International Controlled Export. For information on FedEx International Premium, IXF and ITA, call FedEx Express Freight Services at 1.800.332.0807. For information on FedEx International Controlled Export, call International Customer Service at 1.800.247.4747 or your local FedEx customer service representative.
Mexico Restrictions
Quantitative restrictions. Certain quantitative export restrictions are applicable to prevent critical shortages of foodstuffs. Other restrictions derive form trade agreements and pertain to non-originating textiles subject to preferential tariff treatment.
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Regulatory Contact Information
Branch or Agency Name
Areas of Responsibility
Comision Federal de Mejora Regulatoria
Federal Regulatory Improvement Commission
Alfonso Reyes 30
Col. Hipodromo Condesa
Mexico, D.F. 06179
* Federal registry of formalities and services
Tramitanet
Portal de tramites gubernamentales
* Official site for government related procedures
Instituto Nacional de Ecologia (INE)
National Environmental Institute
Revolucion 1425
Col. Tlacopac San Angel
Mexico, D.F. 01040
* Trade in hazardous materials
Secretaria de Agricultura, Ganaderia, Desarrollo Rural y Pesca (SAGARPA)
Ministry of Agriculture
Insurgentes Sur 476
Col. Roma Sur
Mexico, D.F. 06760
* Sanitary and phytosanitary measures. Consejo Mexicano del Cafe: coffee exports
Secretaria de Economia (SE)
Ministry of Economy
Alfonso Reyes 30
Col. Hipodromo Condesa
Mexico, D.F. 06179
* Trade policy, quantitative restrictions, import licenses, labeling requirements, certificates of origin, trade preferences, technical barriers to trade
Secretaria de Energia (SENER)
Ministry of Energy
Insurgentes Sur 890
Col. Del Valle
Mexico, D.F. 03100
* Trade in nuclear and radioactive materials
Secretaria de Hacienda y Credito Publico (SHCP)
Ministry of Finance and Public Credit
Avenida Hidalgo 77
rimer piso - Modulo 1
Col. Guerrero
Mexico, D.F. 06300
* Customs policy and customs international negotiations
SecretarÃa de la Defensa Nacional (SEDENA)
Ministry of Defense
Campo Militar 1-3
Predio Reforma
M»xico, D.F.
* Trade in arms, ammunition and explosives
Secretaria de Medio Ambiente y Recursos Naturales (SEMARNAT)
Ministry of the Environment
Periferico Sur 4209
Fracc. Jardines de la Montana
Mexico, D.F. 14210
* Trade in wild flora and fauna, forest products and hazardous materials
Secretaria de Salud (SSA)
Ministry of Health
Lieja 7
Col. Juarez
Mexico, D.F. 06696
* Trade in food, beverages, tobbacco, medicines, medical equipment and beauty products
Servicio de Administracion Tributaria (SAT)
Tax Administration Service
Avenida Hidalgo 77
Primer piso - Modulo 1
Col. Guerrero
Mexico, D.F. 06300
* Customs procedures, customs formalities, customs control
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Lucas Rivera says: | 2010-04-28 15:50:51 |
| If I want to start exporting cloth and accesories to Mexico. How would I go about it and what do I need to start? | ||
Comments: 1