In this material, Move to Mexico provides only basic information on importing goods into Mexico and working with Mexican customs. More detailed data is presented in our materialFundamentals of foreign trade in Mexico.
By import we mean the entry of goods into Mexico without the obligation of export, for sale or processing, with clearance through Mexican customs and payment of all necessary customs duties.
Requirements for the importation of goods for personal consumption by individuals, including guest countries, are describedHere.
Since joining GATT in 1986, Mexico has significantly reduced the number of products that require a license to import. This license is issued by the Ministry of Economy. There are still many special conditions for the import of textile products. Approximately 10% of imported goods are carefully inspected, especially automobile, chemical, pharmaceutical, metallurgical and agricultural goods. Although rules of origin have the power to allow goods imported into Mexico to benefit from preferential duties, rules of origin testing have only become more stringent since Mexico became a member of NAFTA.
Customs stages
Import Processes
Preparation of imports of goods into Mexico and work with Mexican customs is carried out exclusively by accredited customs officials.brokers. You are not able to bring anything into the country for sale without first agreeing with a broker (agent) to represent your interests at customs.
Customs agents are responsible for all administrative formalities and request mandatory permissions for customs clearance.
To apply the correct taxes/duties, the importing agent must submit an import declaration (issued by the Secretariat of the Economy), a commercial invoice, a bill of lading, proof of tax exemption (if applicable) and a certificate of origin. In the future, the cargo itself is subject to inspection.
General import taxes depend on the tariff category in which the imported goods are classified according toTariffThe General Law on Taxes on Imports and Exports or the Mexican System of Tax Incentives set out in specific free trade agreements. For tax purposes, all Mexican importers must apply to be included in the «Padrón de Importadores» (Register of Importers), maintained by the Secretariat of Finance and Public Credit.
In addition to complying with all applicable standards, when importing medical products and medical devices of foreign origin, you must have an official representative or distributor in Mexico registered with the Secretariat of Health.
Accompanying documents for import
For goods shipped to Mexico, you must also have the following accompanying documents:
- unified document of administration (DUA)
- commercial invoice — three copies, in writing, preferably in Spanish
- phytosanitary certificate for fruits, vegetables and seeds
- sanitary certificate for meat
- EUR1 form for applying for a preferential tariff — applies to imports
fromEuropean Union
- certificate of radioactive contamination — mandatory, especially for dairy products
- certificate of marketing authorization for cosmetics issued by the Mexican Ministry of Health
- papers related to transportation and packaging
Mexican customs laws are very strict regarding the proper preparation of customs documentation.Errors in paperwork can lead to fines and even confiscation of goods as contraband.
Special import processes
Companies importing goods listed in Annex 10 of the General Foreign Trade Regulations (FTGR) must be registered with the Mexican Registry of Importers in certain sectors. This applies to a wide range of products, from chemicals to dual-use machinery and equipment.
The Special Production and Services Tax (IEPS) applies to imports of alcoholic beverages, cigars and cigarettes, among others (from 25 to 160% based on the product).
Import samples
Samples must be classified according to customs code 9801.00.01 of the Tariff of the General Import and Export Tax Law. Samples are not for sale.
Customs duties and taxes for import into Mexico
Customs threshold
Products priced up to $50 are free of duty and VAT.
Average customs duty (except for agricultural products)
The average MFN (most favored nation) tariff rate in Mexico was 6.2% in January 2012, compared to 11.2% in 2007 (WTO, 2012). Mexico's main trade volumes are also with the MFN powers.
Preferential rates
There are preferential customs duties (and even benefits on their payment) for products that contribute to the development of local industry («Maquiladora» program). In addition, Mexico has four internal free trade zones: San Luis Potosi, Mexico City, Monterrey and Guanajuato. Deliveries to Cancun have certain benefits.
(Maquiladoras are export-production zones in Mexico with a preferential business regime. More than 80% of manufactured products are exported abroad. Maquiladoras account for 46% of the country’s total exports, the share of these zones in imports exceeds 50%. 93% of the volume of investments in maquiladoras comes from the United States.)
Mexico has more free trade agreements (FTAs) than any other country in the world — 43. The main free trade zones are:
- NAFTA (especially beneficial for goods subject to rules of origin).
- agreements with Latin American powers such as Chile, Colombia, Venezuela, Bolivia and Costa Rica.
- Mexico is also considered part of APEC.
Customs nomenclature
Mexico uses the Harmonized Commodity Description and Coding System, commonly referred to as the Harmonized System, of the World Customs Organization.Systemcovers about 5,000 product groups, each of which is identified by a six-digit code used in more than 200 countries.
Methodology for calculating duties
Customs duties are calculated by Ad Valorem on the basis of the CIF (price, insurance and freight) value of the goods, with the exception of goods originating in the USA and Canada, for which the FOB (freight on board) value is used.
Import taxes (no further consumption taxes)
Tax rates applied to imported goods are:
- standard rate — 15%
- reduced rate — 10% when the company's activities are carried out in a neighboring region, 0% subject to certain specific goods: consumer goods for people, books, medicines, agricultural goods.
Customs fee — 0.8% of the declared value.
Other taxes and fees may also apply, depending on the specific product.
Standards for quality, packaging and labeling
All imported products must meet Mexican standards. Mexico is considered a member of most international organizations involved in standardization and technical regulation. Mexicans respect standards and consider them a signal of quality and safety for products and services.
The Official Standards of Mexico (NOM) are mandatory. They are issued by government agencies. There are also voluntary standards (NMX.CC) that can be applied at local, regional or national levels. All standards are equivalent to ISO 9000 standards.
General criteria for product labeling are set out in the Mexican national standard NOM-050-SCFI-2004.
Labels you should include: the name of the manufacturer, the name of the importer, a full description of the components/ingredients, a risk statement if applicable, etc. The label must be in Spanish, but can also be in other languages. The metric system of measures must be used, in parallel with it — another. The label must include a statement about the origin of the product: «Made in…», «Made in…», «Manufactured in…» or others similar.
Special labeling rules can be applied to goods such as consumer products, live animals, books and printed materials, etc.
The criteria for labeling packaged food products are set out in the following standard and its modifications.
LABELING OF PACKAGED FOOD AND BEVERAGES — GENERAL REQUIREMENTS — COMMERCIAL AND HEALTH INFORMATION
ESPECIFICACIONES GENERALES DE ETIQUETADO PARA ALIMENTOS Y BEBIDAS NO ALCOHOLICAS PREENVASADOS — INFORMACION COMERCIAL Y SANITARIA
CHANGES FROM OCTOBER 1, 2020
MODIFICACIÓN a la NOM-051 que entrará en vigor a partir del 1 de octubre de 2020