Customs duties

Normal rates and notification requirements

Where are normal customs duty rates for your jurisdiction listed? Is there an exemption for low-value shipments, if so, at what level? Is there a binding tariff information system or similar in place? Are there prior notification requirements for imports?

Customs duty rates are listed in the General Import Duties and General Export Duties Law (LIGIE) which contains the Tariff Schedule for each good.

For purposes of guidance and information, the Mexican government launched the Comprehensive Foreign Trade Information System (SIICEX), where tariffs, duties, free trade agreements, anti-dumping or countervailing duties, safeguard measures and other information regarding goods are listed. However, this information is not binding (www.siicex.gob.mx/portalSiicex/).

The Customs Law, its Regulations and the General Rules of Foreign Trade establish certain exceptions for some merchandise on which customs duties will not be paid; for example passenger baggage on international trips, donations for cultural and teaching purposes, and works of art destined to be part of permanent collections of museums open to the public.

Some low-value shipments carried out by the postal service are consider exempt from customs duties if the customs value is equal to or less than the equivalent in national or foreign currency of US$50.

The general requirements for importing goods into Mexico are: enrolment in the Federal Register of Taxpayers, prior registration in the General Importers Registry, and filling an import entry that contains all the information regarding the value, transport and other data regarding the imported goods.

Some products, depending on their nature and tariff classification, may be subject to specific requirements, including prior import notices; enrolment before the Importers Specific Sector Registry; and specific requirements and permissions of the authority in charge of the regulation of the good to be imported (eg, health supplies require prior import permits and these are issued by the Ministry of Health).

Currently, 118 tariff classifications are subject to prior permits, of which 97 correspond to imports. The products subject to prior import permission are crude oils of petroleum, gasoline, turbosine, propane, butane, articles of clothing, anti-pollution equipment, and research and development equipment, among others.

Registration in the Importers Specific Sector Registry will be necessary for the importation of chemical, radioactive and nuclear products, firearms and ammunition, explosives and material related to explosives, cigars, footwear, textiles and clothing, ethyl alcohol, hydrocarbons, steel and automobiles .

Special rates and preferential treatment

Where are special tariff rates, such as under free trade agreements or preferential tariffs, and countries that are given preference listed?

Special or preferential tariff rates under free trade agreements signed by Mexico can be found in the treaties themselves and their annexes (www.siicex.gob.mx/portalSiicex/).

There are also Sectoral Promotion Programmes (PROSEC), which are instruments aimed at entities producing certain goods, in which they are allowed to import with preferential ad valorem tariffs raw materials that will be used in the elaboration of specific products, no matter whether the goods to be produced are destined for export or for the domestic market (www.gob.mx/cms/uploads/attachment/file/224497/2.3.2_PROSEC.pdf).

Additionally, to promote national productivity, the Ministry of Economy has implemented the benefit of Rule Eight, which allows manufacturers to import with preferential tariffs, inputs, parts, components, machinery, equipment and other goods related to production processes, particularly for PROSEC programmes (www.siicex.gob.mx/portalSiicex/Transparencia/Permisos/infgeneral.htm).

How can GSP treatment for a product be obtained or removed?

There is no formal procedure for a product to obtain or remove GSP treatment. However, the Ministry of Economy has implemented a procedure before its Foreign Trade Commission, which will analyse the commercial circumstances and reasons brought by any interested individual or entity before determining a recommendation for a GSP amendment.

Is there a duty suspension regime in place? How can duty suspension be obtained?

Yes. The President may be empowered by the Congress of the Union to suppress the quotas of export and import tariffs issued by the Congress itself, and to create others when it deems it urgent, in order to regulate foreign trade, the economy of the country or the stability of national production, or to perform any other purpose for the benefit of the country.

Challenge

Where can customs decisions be challenged in your jurisdiction? What are the procedures?

Customs decisions can be challenged through a revocation appeal before the issuing authority, a nullity appeal before the TFJA and through an amparo before the Federal Courts. Exceptionally the Supreme Court of Justice may consider cases, following the procedures indicated in question 7.