Copyright 2006

National Law Center for Inter-American Free Trade

InterAm^SM Database

28 de abrilde 2006

MEXICO

Import Clearance Procedure

The following is a brief description of the key steps related to import clearance in Mexico.

First: A licensed customs broker must submit the customs declaration. This broker must have a power of attorney from the importer.

Customs Law – Ley Aduanera. Art. 35-59, 159.

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Regulation of the Customs Law – Reglamento de la Ley Aduanera. Art. 185-189.

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Federal Civil Code – Código Civil Federal. Art. 2546–2584, 2595-2604.

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Second: Mexican goods are subject to an 8-digit tariff classification system. This classification will determine the duty rate and establish any applicable non-tariff barriers such as quotas or other restrictions. Once the customs broker calculates the applicable duties and taxes, these are paid at the commercial banks located at the Mexican ports of entry.

General Tax Law of Imports and Exports - Ley de los Impuestos Generales de Importación y Exportación.

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North American Free Trade Agreement – Tratado de Libre Comercio de América del Norte. Art. 401-415, Annex 403.1 - 403.3.

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Third: A company seeking to import goods into Mexico must have a tax number and must also be registered as an importer. Persons who want to import certain sensitive goods are required to be registered in one of 30+ specific sectors (e.g., automotive goods, steel, tools, electronic appliances, bicycles, toys, textiles, apparel, footwear).

Tax Federation Code - Código Fiscal de la Federación Art. 27.

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Regulation of the Tax Federation Code - Reglamento del Código Fiscal de la Federación Art. 14, 15, 16 and 18.

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Annexes 1, 3, 4, 10, 17 and 19 of the Third Resolution of Modifications to the General Rules on Foreign Trade for 2005 - Anexos 1, 3, 4, 10, 17 y 19 de la Tercera Resolución de Modificaciones a las Reglas de Carácter General en Materia de Comercio Exterior para 2005.

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Fourth: Please note 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 that use non-NAFTA originating components. Other reduced rates may apply to certain companies established in the border zone.

North American Free Trade Agreement – Tratado de Libre Comercio de América del Norte. Chapter Three, Anexes 301-3 – 315.

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Fifth: Mexican Customs authorities collect a value added tax (VAT) upon entry of the goods into Mexico. The VAT rate is normally 15% of the value of the goods. The VAT is 10% for goods staying in the border zone (the border zone typically extends up to 20 kilometers south of the U.S.-Mexico border). In addition, Mexican Customs charges a customs processing fee (DTA) of 0.8%. Maquiladoras and PITEX companies pay a preferential fee.

Value Added Tax Law - Ley del Impuesto al Valor Agregado. Art. 1-2.

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Federal Law of Rights - Ley Federal de Derechos. Art. 49.

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