What does the Accord establish?
What was changed in the Accord?
What evidence is needed to prove the country of origin or country of precedence of goods imported into Mexico?
On 4 February 2022, the "Decree amending the accord by means of which the rules for the determination of the country of origin of goods imported and the provisions for their certification, for non-preferential purposes" (the Accord) was published in the Federal Official Gazette.
What does the Accord establish?
The Accord establishes that the rules applicable to the import into Mexico of identical or similar goods that are usually imported into Mexico are subject to the payment of antidumping or countervailing duties.
The Accord also establishes a duty for importers to demonstrate the country of origin or country of export of the goods imported into Mexico and the evidence that such goods are not subject to the payment of antidumping or countervailing duties.
It is important to note that the declaration of origin established in the Accord is only for determining the applicability of antidumping or countervailing duties, and not for preferential duty treatment under a free trade agreement.
What was changed in the Accord?
The main modifications are the following:
- the requirement to electronically submit the declaration of origin as an annex to the import customs form;
- the inclusion of the official prescribed form for the declaration of origin and instructions as regards its completion; and
- an updated list of free trade agreements that grant powers to the Mexican authorities to verify the origin of goods abroad.
What evidence is needed to prove the country of origin or country of precedence of goods imported into Mexico?
Importers must obtain and submit a "declaration of origin", which is completed by the producer or exporter of the goods based on the official prescribed form of the declaration of origin of Annex VIII of the Accord. The declaration contains the following items, among other things, which are declared under oath:
- tariff classification of the goods;
- invoice number; and
- country of origin.
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.