SlideShare a Scribd company logo
1 of 2
Mexico Import Considerations
If you are legally established in Mexico, you will probably handle your own importation. If not, your clients or distributors are
ultimately responsible for the successful entry of your products into Mexico. Either way, it is important to have some
familiarity with what the import process entails, as it can affects sales and delivery negotiations. This sheet provides an
overview of points to think about and documentation that will be required as you begin moving your products into Mexico.
Overview
The Normas Oficiales Mexicanas (NOMs) and Normas Mexicanas govern goods sold or consumed domestically in Mexico
and thus also apply to imported products:
• NOMs and Normas govern testing, packaging and labeling, marketing standards, certification, origin marking and
regulations on health and safety, environment, and sanitation/phytosanition
• frequently in harmony with US standards, should nevertheless be verified
Laws governing imports and exports:
• Law on General Taxation of Imports and Exports (Ley de Impuestos Generales de Importaciones y Exportaciones)
• Customs Law (Ley Aduanera)
• The Waasenaar Arrangement for defense-related trade, primarily for exporters from Mexico
◦ among other controls, provides for exchange of information with other party states on movement of sensitive
dual-use goods/technologies
• The IMMEX (Maquiladora) program waives duties on goods/materials that are imported for processing/assembly
and subsequent re-exportation.
Important counterparts in Mexico:
• Hacienda, the Mexican tax authority, also known as SHCP and its corresponding agency SAT; customs is under
Hacienda's oversight and is called Aduanas
• Importers, responsible for goods entering the country; must be registered with Hacienda
◦ For certain goods, importers register within specific product classifications (e.g. automotive goods, steel, tools,
appliances, bicycles, toys, textiles, apparel, footwear).
◦ For products with specific technological applications, if you or a distributor is handling importation, it may be
necessary to coordinate an end-user letter with clients in order to limit liability and specify intended use.
• Customs broker, required by law for filing a Customs Declaration; also registered with Hacienda
Tariffs:
• Value Added Tax of 16 percent is standard, plus a 0.8 percent customs fee for most goods being imported
• Some goods will have a higher tax rate, up to 35 percent depending on category and possibly higher if content is
www.neighbors.mx 09/23/14
subject to anti-dumping penalization (see certificate of origin)
• Mexico uses the Harmonized Tariff Schedule as the basis for organizing tariff classifications
Required Documentation
The most common reason for imports to be denied entry is improper or incomplete documentation. Approximately 10 percent
of goods entering Mexico are physically inspected, to ensure accuracy of customs declarations. As a transparency measure,
a private government contractor performs inspections as well as a customs official.
Commercial Invoice: Details of what should be shown on an invoice are available on FedEx's website (see link below), and
the invoice can be in Spanish, English or French.
Customs Declaration: This mandatory document can only be submitted by a licensed customs broker, who has power of
attorney for the importer. The declaration certifies tariff classification of the goods and assumes liability for the correct
payment of duties and taxes and for compliance with local regulations.
Certificate of Origin: Proves goods are qualified for preferential tariffs (e.g. NAFTA-produced) or are free of content against
which anti-dumping measures are being observed. Please note penalties may be applied if non-NAFTA products are
included in a NAFTA-certified shipment.
Other Documentation: For certain products, more extensive documentation may be required and is advised.
Sources and more information
• SIICEX – Sistema Integral de Información de Comercio Exterior – the Mexican Secretary of the Economy's
international trade portal (“Comprehensive International Trade System”)
◦ Includes tariff rates and data as well as permitting and other procedures information
• FedEx, “Mexico Country Snapshot”
• The US Commercial Service
• Mexicolaw.com, “Customs Regulations and Rules in Mexico”
• PriceWaterhouseCoopers, 2011 Guide to Doing Business in Mexico, “Chapter 8: Exporting to Mexico”
• Hacienda (Secretaría de Hacienda y Crédito Publico, Servicio de Administración Tributaria, Aduanas)
www.neighbors.mx 09/23/14

More Related Content

Similar to Importing to mexico considerations

Mexico is open for business - yours!
Mexico is open for business  - yours!Mexico is open for business  - yours!
Mexico is open for business - yours!Wanda Barquin
 
Customs Issues and Procedure Part 1.pptx
Customs Issues and Procedure Part 1.pptxCustoms Issues and Procedure Part 1.pptx
Customs Issues and Procedure Part 1.pptxSheldon Byron
 
Understanding customs clearance in Mexico
Understanding customs clearance in MexicoUnderstanding customs clearance in Mexico
Understanding customs clearance in MexicoCompass USA
 
Cbp tips new_importers_exporters
Cbp tips new_importers_exportersCbp tips new_importers_exporters
Cbp tips new_importers_exporterssasan1
 
How to export a product
How to export a productHow to export a product
How to export a productcuaspa
 
Final Review Customs Class 4.4.2024 CCBST
Final Review Customs Class 4.4.2024 CCBSTFinal Review Customs Class 4.4.2024 CCBST
Final Review Customs Class 4.4.2024 CCBSTSheldon Byron
 
Mexico Customs International Trade Basics
Mexico Customs International Trade BasicsMexico Customs International Trade Basics
Mexico Customs International Trade BasicsThe Offshore Group
 
Transportation and Trade 3.1 (1) (1).pptx
Transportation and Trade 3.1 (1) (1).pptxTransportation and Trade 3.1 (1) (1).pptx
Transportation and Trade 3.1 (1) (1).pptxSheldon Byron
 
International Trade Training March 2012
International Trade Training March 2012International Trade Training March 2012
International Trade Training March 2012wannabesailer
 
3 Initial Step In Customs Clearance Company Process.pdf
3 Initial Step In Customs Clearance Company Process.pdf3 Initial Step In Customs Clearance Company Process.pdf
3 Initial Step In Customs Clearance Company Process.pdfPL Global
 
International business notes Chapter 12
International business notes Chapter 12International business notes Chapter 12
International business notes Chapter 12Sumit Palwe
 
GHY University - Basics of Importing Into Canada
GHY University - Basics of Importing Into CanadaGHY University - Basics of Importing Into Canada
GHY University - Basics of Importing Into CanadaGHY International
 
Foreign Trade and Customs in Colombia
Foreign Trade and Customs in ColombiaForeign Trade and Customs in Colombia
Foreign Trade and Customs in ColombiaProColombia
 
Services Kreston BSG
Services Kreston BSGServices Kreston BSG
Services Kreston BSGKreston BSG
 
Web list of public customs warehouse 11 mayo
Web list of public customs warehouse 11 mayoWeb list of public customs warehouse 11 mayo
Web list of public customs warehouse 11 mayoProColombia
 
Binding ruling Risks & Rewards
Binding ruling Risks & RewardsBinding ruling Risks & Rewards
Binding ruling Risks & RewardsDan Petrosini
 

Similar to Importing to mexico considerations (20)

Mexico is open for business - yours!
Mexico is open for business  - yours!Mexico is open for business  - yours!
Mexico is open for business - yours!
 
U simportrequirements
U simportrequirementsU simportrequirements
U simportrequirements
 
Customs Issues and Procedure Part 1.pptx
Customs Issues and Procedure Part 1.pptxCustoms Issues and Procedure Part 1.pptx
Customs Issues and Procedure Part 1.pptx
 
2011 ITCC Customs Seminar
2011 ITCC Customs Seminar2011 ITCC Customs Seminar
2011 ITCC Customs Seminar
 
Understanding customs clearance in Mexico
Understanding customs clearance in MexicoUnderstanding customs clearance in Mexico
Understanding customs clearance in Mexico
 
Cbp tips new_importers_exporters
Cbp tips new_importers_exportersCbp tips new_importers_exporters
Cbp tips new_importers_exporters
 
Foreign trade
Foreign tradeForeign trade
Foreign trade
 
How to export a product
How to export a productHow to export a product
How to export a product
 
Final Review Customs Class 4.4.2024 CCBST
Final Review Customs Class 4.4.2024 CCBSTFinal Review Customs Class 4.4.2024 CCBST
Final Review Customs Class 4.4.2024 CCBST
 
Mexico Customs International Trade Basics
Mexico Customs International Trade BasicsMexico Customs International Trade Basics
Mexico Customs International Trade Basics
 
Transportation and Trade 3.1 (1) (1).pptx
Transportation and Trade 3.1 (1) (1).pptxTransportation and Trade 3.1 (1) (1).pptx
Transportation and Trade 3.1 (1) (1).pptx
 
International Trade Training March 2012
International Trade Training March 2012International Trade Training March 2012
International Trade Training March 2012
 
CV Presentation
CV PresentationCV Presentation
CV Presentation
 
3 Initial Step In Customs Clearance Company Process.pdf
3 Initial Step In Customs Clearance Company Process.pdf3 Initial Step In Customs Clearance Company Process.pdf
3 Initial Step In Customs Clearance Company Process.pdf
 
International business notes Chapter 12
International business notes Chapter 12International business notes Chapter 12
International business notes Chapter 12
 
GHY University - Basics of Importing Into Canada
GHY University - Basics of Importing Into CanadaGHY University - Basics of Importing Into Canada
GHY University - Basics of Importing Into Canada
 
Foreign Trade and Customs in Colombia
Foreign Trade and Customs in ColombiaForeign Trade and Customs in Colombia
Foreign Trade and Customs in Colombia
 
Services Kreston BSG
Services Kreston BSGServices Kreston BSG
Services Kreston BSG
 
Web list of public customs warehouse 11 mayo
Web list of public customs warehouse 11 mayoWeb list of public customs warehouse 11 mayo
Web list of public customs warehouse 11 mayo
 
Binding ruling Risks & Rewards
Binding ruling Risks & RewardsBinding ruling Risks & Rewards
Binding ruling Risks & Rewards
 

Recently uploaded

Call Us ➥97110√14705🔝 Call Girls in Munirka (Delhi NCR)
Call Us ➥97110√14705🔝 Call Girls in Munirka (Delhi NCR)Call Us ➥97110√14705🔝 Call Girls in Munirka (Delhi NCR)
Call Us ➥97110√14705🔝 Call Girls in Munirka (Delhi NCR)thapagita
 
Call Us ☎97110√14705🔝 Call Girls in Majnu Ka Tilla (Delhi NCR)
Call Us ☎97110√14705🔝 Call Girls in Majnu Ka Tilla (Delhi NCR)Call Us ☎97110√14705🔝 Call Girls in Majnu Ka Tilla (Delhi NCR)
Call Us ☎97110√14705🔝 Call Girls in Majnu Ka Tilla (Delhi NCR)thapagita
 
Trusted Call~Girls In New Friends Colony, Delhi꧁❤ 9667422720 ❤꧂Escorts Service
Trusted Call~Girls In New Friends Colony, Delhi꧁❤ 9667422720 ❤꧂Escorts ServiceTrusted Call~Girls In New Friends Colony, Delhi꧁❤ 9667422720 ❤꧂Escorts Service
Trusted Call~Girls In New Friends Colony, Delhi꧁❤ 9667422720 ❤꧂Escorts ServiceLipikasharma29
 
cloudstudioアプローチ別営業資料202403_en (1) (2).pptx
cloudstudioアプローチ別営業資料202403_en (1) (2).pptxcloudstudioアプローチ別営業資料202403_en (1) (2).pptx
cloudstudioアプローチ別営業資料202403_en (1) (2).pptxcomworks
 
Call Girls In Sector 62, Noida꧁❤ 8800357707 ❤꧂Top Quality Escorts Service
Call Girls In Sector 62, Noida꧁❤ 8800357707 ❤꧂Top Quality Escorts ServiceCall Girls In Sector 62, Noida꧁❤ 8800357707 ❤꧂Top Quality Escorts Service
Call Girls In Sector 62, Noida꧁❤ 8800357707 ❤꧂Top Quality Escorts Servicemonikaservice1
 
9643097474 Full Enjoy @24/7 Call Girls in Laxmi Nagar Delhi NCR
9643097474 Full Enjoy @24/7 Call Girls in Laxmi Nagar Delhi NCR9643097474 Full Enjoy @24/7 Call Girls in Laxmi Nagar Delhi NCR
9643097474 Full Enjoy @24/7 Call Girls in Laxmi Nagar Delhi NCRthapariya601
 
Call Girls In indirapuram Ghaziabad ¶ 9667422720 ⎷ Delhi Escorts All Star
Call Girls In indirapuram Ghaziabad ¶ 9667422720 ⎷ Delhi Escorts All StarCall Girls In indirapuram Ghaziabad ¶ 9667422720 ⎷ Delhi Escorts All Star
Call Girls In indirapuram Ghaziabad ¶ 9667422720 ⎷ Delhi Escorts All StarLipikasharma29
 
9643097474 Full Enjoy @24/7 Call Girls In Munirka Delhi Ncr
9643097474 Full Enjoy @24/7 Call Girls In Munirka Delhi Ncr9643097474 Full Enjoy @24/7 Call Girls In Munirka Delhi Ncr
9643097474 Full Enjoy @24/7 Call Girls In Munirka Delhi Ncrthapariya601
 
Justdial Call Girls In Vaishali, Ghaziabad 8800357707 Escorts Service
Justdial Call Girls In Vaishali, Ghaziabad 8800357707 Escorts ServiceJustdial Call Girls In Vaishali, Ghaziabad 8800357707 Escorts Service
Justdial Call Girls In Vaishali, Ghaziabad 8800357707 Escorts Servicemonikaservice1
 
Justdial Call Girls In Moolchand Metro Delhi 9911191017 Escorts Service
Justdial Call Girls In Moolchand Metro Delhi 9911191017 Escorts ServiceJustdial Call Girls In Moolchand Metro Delhi 9911191017 Escorts Service
Justdial Call Girls In Moolchand Metro Delhi 9911191017 Escorts Servicesafdarjungdelhi1
 
9643097474 Full Enjoy @24/7 Call Girls In Khirki Extension Delhi Ncr
9643097474 Full Enjoy @24/7 Call Girls In Khirki Extension Delhi Ncr9643097474 Full Enjoy @24/7 Call Girls In Khirki Extension Delhi Ncr
9643097474 Full Enjoy @24/7 Call Girls In Khirki Extension Delhi Ncrthapariya601
 
Call In girls Munirka 🔝Delhi NCR >9711147426
Call In girls Munirka 🔝Delhi NCR >9711147426Call In girls Munirka 🔝Delhi NCR >9711147426
Call In girls Munirka 🔝Delhi NCR >9711147426jennyeacort
 
Call Girls In Munirka,( Delhi — 9667422720 Escorts ) Service
Call Girls In Munirka,( Delhi — 9667422720 Escorts ) ServiceCall Girls In Munirka,( Delhi — 9667422720 Escorts ) Service
Call Girls In Munirka,( Delhi — 9667422720 Escorts ) ServiceLipikasharma29
 
9643097474 Full Enjoy @24/7 Call Girls In Laxmi Nagar Delhi Ncr
9643097474 Full Enjoy @24/7 Call Girls In Laxmi Nagar Delhi Ncr9643097474 Full Enjoy @24/7 Call Girls In Laxmi Nagar Delhi Ncr
9643097474 Full Enjoy @24/7 Call Girls In Laxmi Nagar Delhi Ncrthapariya601
 
▶ ●─Hookup Call Girls In Noida Sector 137 (Noida) ⎝9667422720⎠ Delhi Female E...
▶ ●─Hookup Call Girls In Noida Sector 137 (Noida) ⎝9667422720⎠ Delhi Female E...▶ ●─Hookup Call Girls In Noida Sector 137 (Noida) ⎝9667422720⎠ Delhi Female E...
▶ ●─Hookup Call Girls In Noida Sector 137 (Noida) ⎝9667422720⎠ Delhi Female E...Lipikasharma29
 
Call Girls In Lajpat Nagar Delhi➥9911191017 High Class Escorts In 24/7 Delhi NCR
Call Girls In Lajpat Nagar Delhi➥9911191017 High Class Escorts In 24/7 Delhi NCRCall Girls In Lajpat Nagar Delhi➥9911191017 High Class Escorts In 24/7 Delhi NCR
Call Girls In Lajpat Nagar Delhi➥9911191017 High Class Escorts In 24/7 Delhi NCRsafdarjungdelhi1
 
9643097474 Full Enjoy @24/7 Call Girls in Saket Metro Delhi NCR
9643097474 Full Enjoy @24/7 Call Girls in Saket Metro Delhi NCR9643097474 Full Enjoy @24/7 Call Girls in Saket Metro Delhi NCR
9643097474 Full Enjoy @24/7 Call Girls in Saket Metro Delhi NCRthapariya601
 
Call Us ≽ 9643900018 ≼ Call Girls In Sarojini Nagar (Delhi)
Call Us ≽ 9643900018 ≼ Call Girls In Sarojini Nagar (Delhi)Call Us ≽ 9643900018 ≼ Call Girls In Sarojini Nagar (Delhi)
Call Us ≽ 9643900018 ≼ Call Girls In Sarojini Nagar (Delhi)ayushiverma1100
 
Call Us ≽ 9643900018 ≼ Call Girls In Lado Sarai (Delhi)
Call Us ≽ 9643900018 ≼ Call Girls In Lado Sarai (Delhi)Call Us ≽ 9643900018 ≼ Call Girls In Lado Sarai (Delhi)
Call Us ≽ 9643900018 ≼ Call Girls In Lado Sarai (Delhi)ayushiverma1100
 

Recently uploaded (20)

Call Us ➥97110√14705🔝 Call Girls in Munirka (Delhi NCR)
Call Us ➥97110√14705🔝 Call Girls in Munirka (Delhi NCR)Call Us ➥97110√14705🔝 Call Girls in Munirka (Delhi NCR)
Call Us ➥97110√14705🔝 Call Girls in Munirka (Delhi NCR)
 
Call Us ☎97110√14705🔝 Call Girls in Majnu Ka Tilla (Delhi NCR)
Call Us ☎97110√14705🔝 Call Girls in Majnu Ka Tilla (Delhi NCR)Call Us ☎97110√14705🔝 Call Girls in Majnu Ka Tilla (Delhi NCR)
Call Us ☎97110√14705🔝 Call Girls in Majnu Ka Tilla (Delhi NCR)
 
Trusted Call~Girls In New Friends Colony, Delhi꧁❤ 9667422720 ❤꧂Escorts Service
Trusted Call~Girls In New Friends Colony, Delhi꧁❤ 9667422720 ❤꧂Escorts ServiceTrusted Call~Girls In New Friends Colony, Delhi꧁❤ 9667422720 ❤꧂Escorts Service
Trusted Call~Girls In New Friends Colony, Delhi꧁❤ 9667422720 ❤꧂Escorts Service
 
cloudstudioアプローチ別営業資料202403_en (1) (2).pptx
cloudstudioアプローチ別営業資料202403_en (1) (2).pptxcloudstudioアプローチ別営業資料202403_en (1) (2).pptx
cloudstudioアプローチ別営業資料202403_en (1) (2).pptx
 
Call Girls In Sector 62, Noida꧁❤ 8800357707 ❤꧂Top Quality Escorts Service
Call Girls In Sector 62, Noida꧁❤ 8800357707 ❤꧂Top Quality Escorts ServiceCall Girls In Sector 62, Noida꧁❤ 8800357707 ❤꧂Top Quality Escorts Service
Call Girls In Sector 62, Noida꧁❤ 8800357707 ❤꧂Top Quality Escorts Service
 
9643097474 Full Enjoy @24/7 Call Girls in Laxmi Nagar Delhi NCR
9643097474 Full Enjoy @24/7 Call Girls in Laxmi Nagar Delhi NCR9643097474 Full Enjoy @24/7 Call Girls in Laxmi Nagar Delhi NCR
9643097474 Full Enjoy @24/7 Call Girls in Laxmi Nagar Delhi NCR
 
Call Girls In indirapuram Ghaziabad ¶ 9667422720 ⎷ Delhi Escorts All Star
Call Girls In indirapuram Ghaziabad ¶ 9667422720 ⎷ Delhi Escorts All StarCall Girls In indirapuram Ghaziabad ¶ 9667422720 ⎷ Delhi Escorts All Star
Call Girls In indirapuram Ghaziabad ¶ 9667422720 ⎷ Delhi Escorts All Star
 
9643097474 Full Enjoy @24/7 Call Girls In Munirka Delhi Ncr
9643097474 Full Enjoy @24/7 Call Girls In Munirka Delhi Ncr9643097474 Full Enjoy @24/7 Call Girls In Munirka Delhi Ncr
9643097474 Full Enjoy @24/7 Call Girls In Munirka Delhi Ncr
 
Justdial Call Girls In Vaishali, Ghaziabad 8800357707 Escorts Service
Justdial Call Girls In Vaishali, Ghaziabad 8800357707 Escorts ServiceJustdial Call Girls In Vaishali, Ghaziabad 8800357707 Escorts Service
Justdial Call Girls In Vaishali, Ghaziabad 8800357707 Escorts Service
 
Justdial Call Girls In Moolchand Metro Delhi 9911191017 Escorts Service
Justdial Call Girls In Moolchand Metro Delhi 9911191017 Escorts ServiceJustdial Call Girls In Moolchand Metro Delhi 9911191017 Escorts Service
Justdial Call Girls In Moolchand Metro Delhi 9911191017 Escorts Service
 
9643097474 Full Enjoy @24/7 Call Girls In Khirki Extension Delhi Ncr
9643097474 Full Enjoy @24/7 Call Girls In Khirki Extension Delhi Ncr9643097474 Full Enjoy @24/7 Call Girls In Khirki Extension Delhi Ncr
9643097474 Full Enjoy @24/7 Call Girls In Khirki Extension Delhi Ncr
 
9953056974 Low Rate Call Girls Delhi NCR
9953056974 Low Rate Call Girls Delhi NCR9953056974 Low Rate Call Girls Delhi NCR
9953056974 Low Rate Call Girls Delhi NCR
 
Call In girls Munirka 🔝Delhi NCR >9711147426
Call In girls Munirka 🔝Delhi NCR >9711147426Call In girls Munirka 🔝Delhi NCR >9711147426
Call In girls Munirka 🔝Delhi NCR >9711147426
 
Call Girls In Munirka,( Delhi — 9667422720 Escorts ) Service
Call Girls In Munirka,( Delhi — 9667422720 Escorts ) ServiceCall Girls In Munirka,( Delhi — 9667422720 Escorts ) Service
Call Girls In Munirka,( Delhi — 9667422720 Escorts ) Service
 
9643097474 Full Enjoy @24/7 Call Girls In Laxmi Nagar Delhi Ncr
9643097474 Full Enjoy @24/7 Call Girls In Laxmi Nagar Delhi Ncr9643097474 Full Enjoy @24/7 Call Girls In Laxmi Nagar Delhi Ncr
9643097474 Full Enjoy @24/7 Call Girls In Laxmi Nagar Delhi Ncr
 
▶ ●─Hookup Call Girls In Noida Sector 137 (Noida) ⎝9667422720⎠ Delhi Female E...
▶ ●─Hookup Call Girls In Noida Sector 137 (Noida) ⎝9667422720⎠ Delhi Female E...▶ ●─Hookup Call Girls In Noida Sector 137 (Noida) ⎝9667422720⎠ Delhi Female E...
▶ ●─Hookup Call Girls In Noida Sector 137 (Noida) ⎝9667422720⎠ Delhi Female E...
 
Call Girls In Lajpat Nagar Delhi➥9911191017 High Class Escorts In 24/7 Delhi NCR
Call Girls In Lajpat Nagar Delhi➥9911191017 High Class Escorts In 24/7 Delhi NCRCall Girls In Lajpat Nagar Delhi➥9911191017 High Class Escorts In 24/7 Delhi NCR
Call Girls In Lajpat Nagar Delhi➥9911191017 High Class Escorts In 24/7 Delhi NCR
 
9643097474 Full Enjoy @24/7 Call Girls in Saket Metro Delhi NCR
9643097474 Full Enjoy @24/7 Call Girls in Saket Metro Delhi NCR9643097474 Full Enjoy @24/7 Call Girls in Saket Metro Delhi NCR
9643097474 Full Enjoy @24/7 Call Girls in Saket Metro Delhi NCR
 
Call Us ≽ 9643900018 ≼ Call Girls In Sarojini Nagar (Delhi)
Call Us ≽ 9643900018 ≼ Call Girls In Sarojini Nagar (Delhi)Call Us ≽ 9643900018 ≼ Call Girls In Sarojini Nagar (Delhi)
Call Us ≽ 9643900018 ≼ Call Girls In Sarojini Nagar (Delhi)
 
Call Us ≽ 9643900018 ≼ Call Girls In Lado Sarai (Delhi)
Call Us ≽ 9643900018 ≼ Call Girls In Lado Sarai (Delhi)Call Us ≽ 9643900018 ≼ Call Girls In Lado Sarai (Delhi)
Call Us ≽ 9643900018 ≼ Call Girls In Lado Sarai (Delhi)
 

Importing to mexico considerations

  • 1. Mexico Import Considerations If you are legally established in Mexico, you will probably handle your own importation. If not, your clients or distributors are ultimately responsible for the successful entry of your products into Mexico. Either way, it is important to have some familiarity with what the import process entails, as it can affects sales and delivery negotiations. This sheet provides an overview of points to think about and documentation that will be required as you begin moving your products into Mexico. Overview The Normas Oficiales Mexicanas (NOMs) and Normas Mexicanas govern goods sold or consumed domestically in Mexico and thus also apply to imported products: • NOMs and Normas govern testing, packaging and labeling, marketing standards, certification, origin marking and regulations on health and safety, environment, and sanitation/phytosanition • frequently in harmony with US standards, should nevertheless be verified Laws governing imports and exports: • Law on General Taxation of Imports and Exports (Ley de Impuestos Generales de Importaciones y Exportaciones) • Customs Law (Ley Aduanera) • The Waasenaar Arrangement for defense-related trade, primarily for exporters from Mexico ◦ among other controls, provides for exchange of information with other party states on movement of sensitive dual-use goods/technologies • The IMMEX (Maquiladora) program waives duties on goods/materials that are imported for processing/assembly and subsequent re-exportation. Important counterparts in Mexico: • Hacienda, the Mexican tax authority, also known as SHCP and its corresponding agency SAT; customs is under Hacienda's oversight and is called Aduanas • Importers, responsible for goods entering the country; must be registered with Hacienda ◦ For certain goods, importers register within specific product classifications (e.g. automotive goods, steel, tools, appliances, bicycles, toys, textiles, apparel, footwear). ◦ For products with specific technological applications, if you or a distributor is handling importation, it may be necessary to coordinate an end-user letter with clients in order to limit liability and specify intended use. • Customs broker, required by law for filing a Customs Declaration; also registered with Hacienda Tariffs: • Value Added Tax of 16 percent is standard, plus a 0.8 percent customs fee for most goods being imported • Some goods will have a higher tax rate, up to 35 percent depending on category and possibly higher if content is www.neighbors.mx 09/23/14
  • 2. subject to anti-dumping penalization (see certificate of origin) • Mexico uses the Harmonized Tariff Schedule as the basis for organizing tariff classifications Required Documentation The most common reason for imports to be denied entry is improper or incomplete documentation. Approximately 10 percent of goods entering Mexico are physically inspected, to ensure accuracy of customs declarations. As a transparency measure, a private government contractor performs inspections as well as a customs official. Commercial Invoice: Details of what should be shown on an invoice are available on FedEx's website (see link below), and the invoice can be in Spanish, English or French. Customs Declaration: This mandatory document can only be submitted by a licensed customs broker, who has power of attorney for the importer. The declaration certifies tariff classification of the goods and assumes liability for the correct payment of duties and taxes and for compliance with local regulations. Certificate of Origin: Proves goods are qualified for preferential tariffs (e.g. NAFTA-produced) or are free of content against which anti-dumping measures are being observed. Please note penalties may be applied if non-NAFTA products are included in a NAFTA-certified shipment. Other Documentation: For certain products, more extensive documentation may be required and is advised. Sources and more information • SIICEX – Sistema Integral de Información de Comercio Exterior – the Mexican Secretary of the Economy's international trade portal (“Comprehensive International Trade System”) ◦ Includes tariff rates and data as well as permitting and other procedures information • FedEx, “Mexico Country Snapshot” • The US Commercial Service • Mexicolaw.com, “Customs Regulations and Rules in Mexico” • PriceWaterhouseCoopers, 2011 Guide to Doing Business in Mexico, “Chapter 8: Exporting to Mexico” • Hacienda (Secretaría de Hacienda y Crédito Publico, Servicio de Administración Tributaria, Aduanas) www.neighbors.mx 09/23/14