Introduction
What changed with the publication of the Decree?
What is the purpose of the Decree?


Introduction

On 22 October 2021, the president of Mexico published in the Federal Official Gazette the decree amending the Tariff of the General Import and Export Duties Law (the Decree) to guarantee health protection rights and a healthy environment for the development and welfare of Mexico's population against the devastating health, social, environmental and economic consequences of smoking.

Two developments leading up to the Decree are of note:

  • On 1 July 2020, the Decree through which the General Import and Export Duties Law is issued, and several provisions of the Customs Law are added and amended was published in the Federal Official Gazette.
  • On 16 July 2021, the Decree amending the Tariff of the General Import and Export Duties Law was published in the Federal Official Gazette. Through this decree, the description of tariff item 8543.70.18 was modified to eliminate alternative systems of nicotine consumption (SACNs). This decree appeared to imply the elimination of the prohibition to import SACNs into Mexico.

What changed with the publication of the Decree?

The descriptions of tariff items 3824.99.83 and 8543.70.18 of the Tariff of the General Import and Export Duties Law were modified to include SACNs, as well as cartridges and/or removable tobacco units, to prohibit their import into Mexico.

Code

Description

Unit

Duty rates

Import duty (%)

Export duty (%)

3824.99.83

Solutions, blends, cartridges and/or dismountable units of tobacco of a kind used for the purposes of the tariff item

8543.70.18.

Prohibited

Prohibited

Prohibited

8543.70.18

Electronic nicotine delivery systems (SEANs) and similar systems without nicotine (SSSNs), SACNs, electronic cigarettes and vaporising devices with similar uses.

Prohibited

Prohibited

Prohibited

Additionally, National Note 16 of Chapter 85 of the Tariff of the General Import and Export Duties Law – "Electrical machinery, devices and equipment, and its parts; recording or reproducing sound devices, television image, and sound recording or reproducing devices, and its parts and accessories" – was modified to include SACNs.

What is the purpose of the Decree?

The purpose of the decree is to prevent non-smokers, young people and those in the most vulnerable age groups from starting to use SEANs, SSSNs and SACNs by prohibiting its import, sale and distribution in Mexico, in addition to protecting the health of children and teenagers.

This is because the competent authorities have concluded that there is scientific evidence which shows that young people who start using the SEANs, SSSNs and SACNs increase their possibilities of smoking combustible cigarettes by two to four times, so worsening the tobacco epidemic.

For further information on this topic please contact Edmundo Elías-Fernández, Daniel Torres-Güémez or Daniel Ascencio-Zamarripa at Ramos, Ripoll & Schuster ​by telephone (+52 55 1518 0445) or email ([email protected], [email protected] or [email protected]). The Ramos, Ripoll & Schuster website can be accessed at www.rrs.com.mx.