Customs in Mexico

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Customs Procedures

Import Procedures
The importing agent is in charge of handling all the formalities and he requests the authorization to allow customs clearance.  It is advised to work with experienced importing agents.

The agent must present an import requisition (issued by the Ministry of the Economy), as well as a commercial invoice, a bill of lading, an exemption permit, and a certificate establishing the origin of the goods so that the corresponding taxes and duties can be applied.

General import taxes depend on the tariff bracket in which the imported goods are classified, in conformity with the Tariff of the General Import and Export Taxes Law or the Mexican Tax  Allowance Table proposed in the free trade treaties.

Specific Import Procedures
Companies that import goods that are listed in the customs classification schedule of the  Annex 10 of General Foreign Trade Rules have to be registered in the  Mexican Importers' Registry for Specific Sectors
Importing Samples
Samples must be classified according the customs list 9801.00.01 of the Legislation of General Tax for Imports and Exports, and they cannot be the object of commercialization.

Customs Duties and Taxes on Imports

Average Customs Duty (Excluding Agricultural Products)
In 2006, the average tax rate, according to UNCTAD (United Nations Conference on Trade and Development), was of 11.5%. It is a very high rate, when compared to the tax rate applied in other emerging countries such as Brazil, China and Russia.
You can consult the Tariff information system via Internet.
Preferential Rates
There are customs duty reductions (and even exemptions) for products helping  the development of the local industry ( "Maquiladora" Program).
Also, Mexico has signed several free trade exchange agreements which have generated a few free trade zones:
- The ALENA (suppresses customs duties with a progressive decrease until 2009, especially for goods subject to origin regulations).
- There are other agreements with Latin American countries, such as Chile, Colombia, Venezuela, Bolivia and Costa Rica.
- Mexico is also part of the APEC.
Customs Classification
Mexico participates in the Harmonized System of Goods Classification's.
Method of Calculation of Duties
Customs duties are calculated Ad Valorem on the CIF  (cost, insurance and freight) value of the goods, except for goods originating from the USA and Canada for which the FOB (freight on board) value is used.
Method of Payment of Customs Duties
Payments for rights are paid in cash, check or bank transfer.
Import Taxes (Excluding Consumer Taxes)
Tax rate applied on imported goods

- Standard rate: 15%
- Reduced rate: 10% when the company's activities are done in a neighboring region, 0% in the case of some specific goods: articles for human consumption, books, medicines, agricultural products.


Customs rights and processing fees: 0.8% on the declared value.



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