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Import and export of merchandise
Responsible Authority: Customs General Administration. Tax Administration Service. Ministry of Treasury. The Customs General Administration is the authority in charge of enforcing the laws that regulate customs clearances, as well as determining the systems, methods, and procedures which customs must fulfill; participate in the study and development of projects related with duties, countervailing duties, and other foreign trade regulation and restriction measures; comply with agreements; order and carry out the verification of foreign trade merchandise in transport; in-transit verification of foreign vehicles; establish taxes on foreign trade and other taxes in accordance with the Law of General Taxes of Importation and Exportation and other ordinances, as well as the value in customs of merchandise based on the Customs Law (CL); establish the nature, state, origin, and other characteristics of merchandise, thus determining their tariff classification. The Customs General Administration carries out its functions basing its operations in 49 customs, distributed as follows:
Customs offices in the country
See: http://www.aduanas.sat.gob.mx/aduana_mexico/2008/index.html and http://www.aduanas.gob.mx/aduana_mexico/2008/preguntas_frecuentes/145_10406.html#1 Law of the Tax Administration Service: http://www.diputados.gob.mx/LeyesBiblio/pdf/93.pdf Interior Regulation of the Tax Administration Service: http://www.cgeson.gob.mx/servicios/leyes/federales/reglamentos/Regl_Interior_Serv_%20Admon_Tributar.pdf Articles 40, 41, 50, 53, and 54 of the Customs Law (CL) Customs agents and proxies, acting as legal representatives of importers and exporters, are the only persons who can carry out formalities, and all actions and notifications derived from customs clearances of merchandise. The customs agent is responsible for the veracity and accuracy of data and information furnished; determining the merchandise's customs regime and its correct tariff classification; fulfilling other obligations in terms of non-tariff regulations and restrictions for such merchandise, in accordance with the Customs Law and other applicable laws and regulations. There are exceptions to this responsibility: one of these is when such responsibility derives from the falsehood of data or documents furnished by the client, as long as the officer could not have known of the inaccuracy or falsehood when examining the merchandise; of the veracity of the declared value when keeping the value manifest and a copy of the document proving the guarantee in terms of estimated prices; when the omission of taxes is due to the application of a preferential tariff derived from a free trade agreement, as long as a duly documented copy of the certificate of origin is kept; ensures that the merchandise is protected by the certificate and complies with the applicable rules of origin. These exceptions are not valid when the customs agent uses a false Federal Taxpayers' Registry (RFC) number. The customs agent is jointly liable for the payment of foreign trade taxes and other duties, as well as for countervailing duties caused by the introduction of merchandise into national territory, when he intervenes personally or through his deputies or authorized employees in customs clearance. Joint liability includes accessories, with the exception of fines. As an exception of the above, individuals may carry out customs clearing in person, only in the following cases: Refer to: Customs Law: http://www.diputados.gob.mx/LeyesBiblio/pdf/12.pdf General Rules of Foreign Trade for 2008: http://www.sat.gob.mx/sitio_internet/informacion_fiscal/legislacion/52_11565.html Article 90 of the CL The following customs regimes for the importation of merchandise exist in Mexico; these allow importers to use the one which best suits their needs, in accordance with the Customs Law (CL) and its Regulations (CLR): Customs agents must indicate in the import petition the customs regime they request for the merchandise and must state under oath their compliance with obligations and formalities.
Articles 96-101 of the CL The entry of merchandise from abroad which is to remain in national territory for an unlimited period of time is considered as definite importation regime. Those who import under this regime must pay foreign trade taxes, and depending on the case, countervailing duties; they must also fulfill other obligations in terms of non-tariff regulations and restrictions, and formalities for its clearance. It is possible to import through the procedure of revision in origin. Importing with this procedure has the following advantages: If a person wishes to import by means of the revision in origin procedure, he must present an application to register in the registry of clearance of merchandise of companies before the Central Administration of Customs Operations. Article 104 of the CL Temporary imports of foreign merchandise do not pay foreign trade taxes or countervailing duties, except when they are introduced under a deferment or tariff return program, in the transfer and alienation among IMMEX companies, or if they introduce machinery or equipment but must fulfill the obligations in terms of non-tariff regulations and restrictions, as well as formalities for clearance. Articles 119, 120, and 123 of the CL and Rule 3.6.17 of the General Rules of Foreign Trade for 2008 The fiscal deposit regime consists of the storage of foreign or national merchandise in general deposit warehouses which may offer this service in accordance with the General Law of Organizations and Auxiliary Credit Activities, and that are also authorized by customs authorities. This regime is undertaken once foreign trade taxes and countervailing duties are determined. This regime lets importers postpone the choice of a specific import regime and allows them to keep their merchandise stored as long as they want, provided that the storage contract is in force and the service is paid. Merchandise can be extracted totally or partially for importation, previously paying taxes and countervailing duties, updated from the time of entry into the country until withdrawal from the warehouse. In fact, it can be returned overseas through internal transit. In addition, it allows for merchandise in deposit to be commercialized. However, there are goods that cannot be assigned to this regime. These are: weapons and ammunition; explosive, radioactive, and polluting merchandise; diamonds, rubies, sapphires, emeralds, and natural or harvested pearls, or jewelry made with precious metals or with the abovementioned stones or pearls; jade, coral, ivory, amber; or vehicles. Articles 124-134 of the CL and 167-170 of CLR The transit regime consists of the transport of merchandise under fiscal control from one national customs office to another. This regime has two forms: internal transit of merchandise and international transit of merchandise. Article 135 of the CL and Rule 3.8.1 of the General Rules of Foreign Trade for 2008
The regime of production, transformation, or repair in a fiscalized precinct consists of the introduction of foreign or national merchandise into such buildings for its production, transformation, or repair, and to be returned abroad or to be definitely exported.
The introduction of foreign merchandise under this regime will be subject to the payment of the general import tax and the countervailing duties applicable to this regime, when they are part of a program of deferment or return of duties. In no case can merchandise assigned to this regime be removed from the fiscalized precinct unless it is to return abroad or to be exported.
Customs authorities may authorize merchandise stored in fiscalized precincts to be the object of production, transformation, or repair. The return of products resulting from the processes of production, transformation, or repair will pay the general import tax when they are under a program of deferment or return of tariffs.
Companies that need machinery and equipment to produce, transform, or repair merchandise in a fiscalized precinct of foreign or national merchandise, may introduce it in the country as long as they pay the general import tax and comply with non-tariff regulations and restrictions applicable to this regime.
The list of fiscalized precincts authorized to produce, transform, or repair merchandise is found in Annex 20 of the General Rules of Foreign Trade for 2008.
Articles 14 and 14-A of the CL
SAT grants individuals concessions to render services of handling, storage, and custody of merchandise in buildings located within the fiscal precincts, in which case they will be known as fiscalized precincts.
SAT grants individuals that have the right to use a building adjacent to a fiscal precinct or of a building located inside or adjacent to a port precinct, authorization to render the services of handling, storage, and custody of merchandise, in which case the building where such services are rendered will be known as a fiscalized precinct. Articles 14-D, 135-A, 135-B, 135-C, and 135-D of the CL and Rules from 3.9.1 to 3.9.17 of the General Rules of Foreign Trade for 2008
Is the introduction, for a limited period of time, of foreign, national, or nationalized merchandise to the strategic fiscalized precincts to be the object of handling, storage, custody, exhibit, sale, distribution, production, transformation, or repair and subject to the following:
From the date in which national or nationalized merchandise enters this regime, it will be considered as definitely exported. Foreign merchandise introduced in this regime may stay in strategic fiscalized precincts for a limited period of up to two years, except in the following cases, in which the period of time will be no greater than what is established in the Income Tax Law for its depreciation:
Merchandise introduced under this regime may be withdrawn from said precinct to:
Products resulting from the processes of production, transformation, or repair that return overseas will be subject to the payment of the general export tax.
SAT may grant those persons that have the right of use of a building within or adjacent to a fiscal precinct (fiscalized or port precinct; in case of maritime, border, and interior -rail or aerial traffic- customs), the exclusive authorization for said buildings to introduce merchandise under the regime of strategic fiscalized precinct and the authorization for its administration. The authorized building will be known as strategic fiscalized precinct.
Refer to: http://www.aduanas.sat.gob.mx/aduana_mexico/2007/Descargas/Guia_Importacion/GI03_06.pdf Customs Law: http://www.diputados.gob.mx/LeyesBiblio/pdf/12.pdf Regulations of the Customs Law: http://www.diputados.gob.mx/LeyesBiblio/regley/Reg_LAdua.pdf General Rules of Foreign Trade for 2008: http://www.sat.gob.mx/sitio_internet/informacion_fiscal/legislacion/52_11565.html Fiscal Code of the Federation: http://www.diputados.gob.mx/LeyesBiblio/ref/cff.htm 4. Goods Importation Procedure
The procedure to import is simple and is broadly summarized as follows:
•Present a petition to import merchandise; the import petition is the document that proves the legal existence of merchandise in Mexico; •Attach to the petition the rest of the documents required by law, such as: commercial invoice, bill of lading, document proving the origin of merchandise, certificate of weight and volume, etc.; •Pay the foreign trade taxes that are incurred, as well as expenses from storage, loading, unloading, transport of merchandise; or countervailing duties, if applicable, among others; •Comply with non-tariff regulations and restrictions; •Be registered in the importers' registry; •Hire a customs agent or carry out the importation through a legal representative, as the case may be; and •Activate the automated selection mechanism and deliver the merchandise to the other party so that it enters the country.
Customs Clearance
Customs clearance comprises all acts and formalities related to the entry and exit of merchandise to national territory, which according to different customs traffics and regimes, must be carried out in customs by customs authorities, consignees, trustees, owners, or holders in case of imports and the remittent in exports, as well as customs agents or customs proxies.
Customs Valuation
The valuation of merchandise for customs tax purposes is the starting point for the determination and payment of foreign trade taxes.
The customs value of merchandise is accepted to determine the tax base of the import tax. This is the merchandise's transaction value; in other words, the paid price as long as it is sold for export purposes to national territory by purchase made by the importer. It is understood that the paid price is the total payment made or to be made for the imported merchandise by the importer directly or indirectly to the seller or to his benefit.
Furthermore, to determine the transaction value, it will be adjusted to the CIF base (Cost, Insurance and Freight) except when requesting preferential tariff treatment derived from the rulings of any foreign trade treaty which Mexico has signed.
The Customs Law's chapter on the Tax Base determines that the customs value must be based, to the extent possible, on the price effectively paid or to be paid, which is generally indicated in the commercial invoice of the merchandise being valued. This conveniently adjusted price (if such is the case), is what is known as transaction value. If this value did not exist or the paid price (or price to be paid) could not be accepted as a valuation base, then the Agreement concerning the application of Article VII of the General Agreement of Customs and Commerce Tariffs, as well as our customs legislation, foresee other secondary valuation procedures.
The valuation criteria are the following:
1. Transaction value of merchandise, 2. Transaction value of similar merchandise, 3. Value of sales unit Price, 4. Reconstructed value of imported merchandise, 5. Procedure called ''last resource'' which will be determined by applying the methods indicated in numbers 1-4, in succeeding order and by exclusion, with more flexibility, in accordance with reasonable criteria, compatible with legal principles and rulings, and based on the data base available in the country.
Importers may seek consultation before customs authorities over the valuation method or the elements to determine the value in customs of merchandise. This consultation must be presented before the merchandise is imported, meet the requirements established in articles 18, 18-A, and 19 of the Fiscal Code of the Federation, and have all the information and documentation that allows the customs authority to issue a resolution.
Customs Law: http://www.diputados.gob.mx/LeyesBiblio/pdf/12.pdf
Regulations of the Customs Law: http://www.diputados.gob.mx/LeyesBiblio/regley/Reg_LAdua.pdf
General Rules of Foreign Trade 2008: http://www.sat.gob.mx/sitio_internet/informacion_fiscal/legislacion/52_11565.html
Fiscal Code of the Federation: http://www.diputados.gob.mx/LeyesBiblio/ref/cff.htm
Documents that must be presented in the importation
Article 36 of the CL
Persons that import or export merchandise must present in customs a petition in the official form approved by SHCP, which must be processed by the customs agent or legal representative once the necessary documentation is gathered, and must declare, among other, the following information:
•The customs regime chosen for the merchandise, •Necessary information to determine and pay foreign trade taxes and, if applicable, countervailing duties, •Information that proves the compliance of non-tariff regulations and restrictions (permits or authorizations or official standards), the origin of merchandise, the weight or volume and individual identification, such as serial number, part, make, model, or technical specifications, •The bar code, confidential number, or electronic signature that determines clearance by the customs agent.
In cases of importation, the following documentation must be attached in addition to the petition:
•The commercial invoice that supports the merchandise to be imported, •The bill of lading in maritime traffic or aerial clearance certificate in aerial traffic, which must be re-validated by the transportation company or naval agent, •The documents that prove the fulfillment of non-tariff regulations and restrictions (permits or authorizations), •When the importation of merchandise is subject to the Ministry of Economy's import permit, it is mandatory to comply with each and every one of the terms established by this body in the respective permit, including among others, the customs agent authorized to exercise the permit, country of origin of the merchandise, characteristics, clearance customs office, etc., •The document that determines the origin of merchandise for purposes of the application of preferential tariffs, countervailing duties, limits, marking of country of origin and other applicable measures, •The document that proves the guarantee determined by SHCP by means of rules when the declared value is less than the estimated price established by said ministry, •The certificate of weight or volume issued by the certifying company authorized by SHCP through rules, in case of merchandise clearing in bulk in customs offices of maritime traffic, in the cases established by Regulations of the Customs Law, •The information that allows the identification, analysis, and control indicated by SHCP by means of rules.
In the case of exportation of merchandise that would have been imported under the terms of article 86 of the CL, as well as merchandise that would have been imported temporarily and returns in the same condition, and that is liable of being identified individually, the person in charge must indicate the serial numbers, parts, make, model, or technical or commercial specifications needed to identify the merchandise and distinguish it from similar ones, when these data exist.
In spite of the above, maquiladoras or companies with export programs authorized by the Ministry of Economy, are not required to identify the merchandise when they make temporary importations; as long as the imported products are components, input and semi-finished products, foreseen in the corresponding program, when these companies decide to change to the definite importation regime they must comply with the obligation to provide serial numbers of the merchandise they would have temporarily imported.
In export cases, the following must be attached in addition to the petition:
•The invoice or any document stating the commercial value of the merchandise, •The documents proving the compliance of non-tariff regulations and restrictions for export that would have been issued in accordance with the Foreign Trade Law. Regarding the compliance of non-tariff regulations and restrictions in the area of animal and plant sanitation, the same must be verified in the fiscal or fiscalized precinct of the customs indicated by the Tax Administration Service.
In case of imports and exports, the SAT may require that the petition or invoice (in case of consolidated petitions) be attached to customs documentation that is required in accordance with international agreements signed by Mexico.
See procedure to import merchandise: http://www.aduanas.sat.gob.mx/aduana_mexico/2007/Descargas/Guia_Importacion/GI04_06.pdf
Customs Law: http://www.diputados.gob.mx/LeyesBiblio/pdf/12.pdf
Regulations of the Customs Law: http://www.diputados.gob.mx/LeyesBiblio/regley/Reg_LAdua.pdf
5. Taxes that may be caused by the importation of goods
Taxes that may arise as a result of imports are the following:
a. General Imports Tax (duty), b. Value-Added Tax (NAT), c. New Automobiles Tax (NAT), d. Special Tax over Production and Services (STPS) e. Customs Procedure Duty (CPD), f. Warehouse Duty (WD).
a. General Imports Tax
Articles 12 and 13 of the LCE, 51 and 52 of the CL and 1 and 2 of the Law of General Taxes of Importation and Exportation
Taxes that are caused by foreign trade are the following: •General importation, in accordance to the rate of the respective law. •General exportation, in accordance to the rate of the respective law.
Persons and companies that introduce or extract merchandise into/from the national territory, including those under a duties refund or deferment program in cases indicated in articles 63-A, 108, section III and 110 of the CL, are required to pay foreign trade taxes.
These taxes will be determined according to the tariff code where imported merchandise is classified, in accordance to the Tariff of the General Taxes of Importation and Exportation Law or Mexico's tariffs reduction schedule seen in any free trade agreement.
The General Import Tax may be:
•Ad valorem, when expressed as a percentage of the value in customs of the merchandise, •Specific, when expressed in monetary terms by unit of measure, and •Mixed, when it is a combination of the two above.
This Tax may adopt the following options:
•Duty-limit, when a duty level is established for a certain amount or value of the imported/exported merchandise, as well as a different rate for exports or imports of that merchandise that exceed said amount, •Seasonal duty when they establish different duty levels for different times of the year, and •All others indicated by the President.
Foreign Trade Law: http://www.diputados.gob.mx/LeyesBiblio/pdf/28.pdf
Customs Law: http://www.diputados.gob.mx/LeyesBiblio/pdf/12.pdf
General Taxes of Importation and Exportation Law: http://www.diputados.gob.mx/LeyesBiblio/pdf/LIGIE.pdf
b. Value-Added Tax (VAT)
Article 1 and 27 of the Law of the VAT
VAT is caused by importation and has a rate of 15%. The value used for purposes of the general import tax will be considered for the importation of tangible goods; the amount of this tax and the rest that have to be paid due to importation, including, if necessary, countervailing duties, will be added. In the border zone this tax is 10%.
Value-Added Tax Law: http://www.diputados.gob.mx/LeyesBiblio/pdf/77.pdf
Fiscal Code of the Federation: http://www.diputados.gob.mx/LeyesBiblio/ref/cff.htm
c. New Automobiles Tax (NAT)
Articles 1 and 2 of the Federal Law of the NAT
NAT is caused when automobiles are imported and is determined by applying the duty established by the NAT Law over the value considered for purposes of the general import tax; this amount and other taxes that have to be paid as a result of importation, except for VAT, will be added.
Federal Law of New Automobiles Tax (NAT): http://www.diputados.gob.mx/LeyesBiblio/pdf/123.pdf
d. Special Tax over Production and Services (STPS)
Articles 1 and 2 of the Law of STPS
STPS is caused by the importation of certain goods such as: alcoholic beverages and beer, alcohol, denatured alcohol, and uncrystallizable honey, tobacco, gasoline, and diesel.
It is determined using the following rates:
•Alcoholic beverages and beer: o With an alcoholic strength of up to 14¡ GL: 25% o With an alcoholic strength of more than 14¡ and up to 20¡ GL: 30% o With an alcoholic strength of more than 20¡ GL: 50% •Alcohol, denatured alcohol and uncrystallizable honey: 50% •Tobacco o Cigarettes, Cigars, and other kinds of tobacco: 160% o Cigars and other kinds of tobacco that are entirely handmade: 30.4% •Gasoline: the resulting rate for the month in terms of articles 2-A and 2-B of the Law of STPS •Diesel: the resulting rate for the month in terms of articles 2-A and 2-B of the Law of STPS.
Special Tax over Production and Services Law: http://www.diputados.gob.mx/LeyesBiblio/pdf/78.pdf
e. Customs Procedure Duty (CPD)
Articles 1 and 49 of the Federal Law on Duties and Rules 5.1.1-5.1.5 of the General Rules of Foreign Trade for 2008
The CPD is caused by customs operations which are made using a petition or corresponding customs document in terms of the Customs Law. To know the amount, refer to the Federal Law on Duties where amounts are updated every six months.
Federal Law on Duties: http://www.diputados.gob.mx/LeyesBiblio/pdf/107.pdf
f. Warehouse Duty
Articles 1 and 42 of the Federal Law on Duties
Storage costs in fiscal or fiscalized precincts for merchandise that will be imported is free for the first two days in aerial and land traffic; in maritime traffic, the period is five days, and the importer will only have to pay handling and custody services during that time.
After these deadlines right of storage duties in fiscal precincts of merchandise in deposit before customs, are those established in article 42 of the Federal Law on Duties. These amounts are periodically updated; it is suggested to see the modification resolutions in fiscal matters published in the Federal Daily Gazette.
Federal Law on Duties: http://www.diputados.gob.mx/LeyesBiblio/pdf/107.pdf
Refer to: http://www.aduanas.sat.gob.mx/aduana_mexico/2007/A_ImpExp_Guia_Importacion.htm
Responsible authority: International Trade Practices Unit. Ministry of Economy.
Countervailing duties must be paid in addition to the payment of the abovementioned taxes (depending on the case) for definite imported merchandise.
Definition
Articles 3, 29, 65, and 66 of the Foreign Trade Law (FTL)
Countervailing duties are those that apply to merchandise imported in conditions of price discrimination (prices below their cost) or subsidies (fiscal stimulus from other countries granted to export products), and that cause damage or threat of damage to the national industry, in accordance with the Foreign Trade Law.
They are a means of offsetting the effects of an unfair practice of international trade and are calculated using the difference between the normal value and the export price. They may be provisional (those imposed in a preliminary resolution) or definitive when applied in a final resolution.
Countervailing duties may only be imposed through a dumping or subsidies investigation, which is carried out by an established procedure of the Foreign Trade Law, its regulations, and the agreements ruled by the World Trade Organization. The responsible authority for this procedure is the International Trade Practices Unit of the Ministry of Economy. Importers, exporters, foreign governments, and any interested party may participate in this investigation.
Duration
They have a five year term or as long as it takes to offset the unfair trade practice.
Collection
The Ministry of Treasury will be responsible for collecting countervailing duties and in case of a provisional duty, will accept guarantees on its payment, in accordance with the Fiscal Code of the Federation.
Importers of an identical or similar merchandise to that which must pay a provisional or definite countervailing duty, are not obligated to pay it if they prove that the country of origin is different from that of the merchandise subject to a countervailing duty.
Merchandise subject to countervailing duties
The Ministry of Economy publishes in the Official Gazette a notice indicating the tariff codes of the General Taxes of Importation and Exportation Law, which classifies merchandise subject to countervailing duties and safeguard measures payment (Agreement on Countervailing Duties and Safeguard Measures). The last one is dated January 3, 2006.
Countervailing duties imposed afterward, can be consulted in the Official Gazette or directly at the International Trade Practices Unit of the Ministry of Economy.
Refer to: http://www.economia.gob.mx/?P=395
Foreign Trade Law: http://www.diputados.gob.mx/LeyesBiblio/pdf/28.pdf
Regulations of the Foreign Trade Law: http://www.diputados.gob.mx/LeyesBiblio/regley/Reg_LComExt.pdf
Agreement on Countervailing Duties and Safeguard Measures: http://www.economia.gob.mx/pics/p/p485/AO24.pdf
7. Non-tariff regulations and restrictions
Responsible authority: Foreign Trade Office. Ministry of Economy, together with other State Ministries.
Articles 16, 17, 19, and 20 of the Foreign Trade Law (FTL)
Non-tariff regulations and restrictions must be complied with in addition to payment of diverse taxes and countervailing duties for the importation of merchandise.
These measures are established through agreements issued by the Ministry of Economy, or jointly with other authorities (ministries of agriculture, environment and natural resources, defense, health, education, etc.) and are established in the following cases:
•To correct balance of payments imbalances, •To regulate the entry of used or waste products, or those that do not have a significant market in their country of origin, •In accordance with international treaties and agreements signed by Mexico, •In response to restrictions unilaterally applied by other countries to Mexican exports, •When it is necessary to avoid the entry into the internal market of merchandise in conditions that imply unfair trade competition practices, •In situations not foreseen by Mexican Official Standards in matters of national security, public health, phyto- sanitation, or ecology.
These measures consist of prior permits, authorizations, maximum quotas, country of origin marking, certifications, official standards, and other instruments that are deemed adequate for the achievement of commercial policy. Among these measures are the following:
a. Ministry of Economy. Quota certificate, import license for definite or temporary import, or fiscal deposit for new or used merchandise; automatic notice, IMMEX registration, etc.
Issuance of Quota Certificate obtained by Direct Assignment: http://www.cofemer.gob.mx/wwwroot/BuscadorRFTS/DatosGenerales.asp?homoclave=SE-03-042&modalidad=1&identificador=649600&SIGLAS=SE
Direct Assignment of Import and Export Quota: http://www.cofemer.gob.mx/wwwroot/BuscadorRFTS/DatosGenerales.asp? homoclave=SE-03-033&modalidad=2&identificador=617470&SIGLAS=SE
Application for Permit of Import or Export and of Modifications: http://www.cofemer.gob.mx/wwwroot/BuscadorRFTS/DatosGenerales.asp? homoclave=SE-03-060&modalidad=0&identificador=832486&SIGLAS=SE
Automatic Notice of Import and Export or New Product Certificate: http://www.cofemer.gob.mx/wwwroot/BuscadorRFTS/DatosGenerales.asp? homoclave=SE-03-073&modalidad=0&identificador=1257627&SIGLAS=SE
Authorization or expansion of the program of manufacturing, maquiladora, and export services industry program (IMMEX):
b. Ministry of Agriculture, Livestock, Rural Development, Fishing, and Food
Phyto-sanitary certificate of importation:
Zoo-sanitary certificate of importation:
In origin verification request:
Accreditation of manufacturing companies, formulators, maquila formulators, maquiladoras and importers of agricultural pesticides:
c. Ministry of Health
Products Importation Prior Sanitary Permit:
Sanitary Registration of allopathic medicines, vaccines, and hemo-derivatives:
Samples Import Prior Sanitary Permit: http://www.apps.cofemer.gob.mx/buscador/ficha.asp?homoclave=COFEPRIS-01-003
Prior Notice of Importation: http://www.economia-snci.gob.mx/sphp_pages/faqs/mex/ley_bioterrorismo.php
d. Ministry of the Environment and Natural Resources
Authorization to import pesticides, plant nutrients, and toxic or dangerous substances or materials:
Authorization to import and export dangerous waste:
Notice of importation of genetically modified organisms to be used only for industrial or commercial purposes:
Phyto-sanitary certificate of importation:
Importation of wildlife, parts and derivatives:
Report of use of the authorizations of import and return of dangerous waste:
Agreement that entrusts powers to federal delegates of the Ministry of the Environment and Natural Resources to issue the phyto-sanitary certificates of importation of the following forestry products or sub-products:
e. Inter-Ministerial Commission for the Control of the Process and Use of Pesticides, Fertilizers, and Toxic Substances (CICOPLAFEST in Spanish). Authorization, ecological guide, or regulations.
Regulations: http://www.ine.gob.mx/publicaciones/folletos/97/97.html
PLAFEST Procedure Format: http://www.cofepris.gob.mx/wb/cfp/plafest
f. Ministry of Defense. Authorizations for the importation of guns, ammunition, and explosive materials.
Ordinary permit for the importation of raw materials supported by a general permit for individuals and organizations: http://tramilnet.sedena.gob.mx/portal/informacion/tramite0.php?idtramite=16&tramite=PERMISO%20ORDINARIO%20PARA%20LA%20IMPORTACION%20DE%
Extraordinary permit for the importation of weapons, ammunition, and varied materials for individuals and organizations: http://tramilnet.sedena.gob.mx/portal/informacion/tramite0.php?idtramite=124&tramite= PERMISO%20EXTRAORDINARIO%20PARA%20LA%20IMPORTACION%20DE%
g. Ministry of the Interior. Permit for importation or exportation.
h. Ministry of Public Education. Authorization for importation or exportation.
Ruling of definite or temporary importation of works of art:
i. Ministry of Energy. Authorization for temporary or definite importation.
Grant permit of importation of electrical energy:
Identification of non-tariff regulations and restrictions
In order to identify the non-tariff regulations and restrictions imposed on products of definite importation, the importer must consult the corresponding tariff codes in the agreements issued by the ministries of state.
The customs agent is in charge of informing the tariff code of the merchandise and the applicable non-tariff restrictions or regulations.
Import licencing (prior permit)
Articles 21 and 22 of the FTL
An import-export license is a non-tariff regulation used to import certain merchandise that is controlled. It is an instrument used by the Ministry of Economy in cases of importing and exporting critical goods, so that it may ensure national security issues and population safety and health, and control the exploitation of natural resources and conserve flora and fauna by regulating the entrance of merchandise.
Merchandise subject to the requirement of an import license, according to its tariff classification, is found in the agreement that establishes the classification and codification of merchandise which importation and exportation is subject to the requirement of an import-export license from the Ministry of Economy (permits agreement).
In the licenses, the Ministry of Economy indicates the characteristics, conditions, and time limits they will be subject to, as well as the value and quantity or volume of the merchandise to be imported, and the information or requirements that are needed; modifications or extensions may be requested. For control purposes, the licenses are issued in security paper or in an intelligent card for electronic use.
Licenses will not be used to restrict:
•The importation of merchandise when it is necessary to impede the entry in the internal market of merchandise in conditions that imply unfair trade practices, or •The exportation, importation, circulation, or transit of merchandise in order to comply with regulations in matters of Mexican Official Standards.
Refer to Licenses Agreement: http://www.economia.gob.mx/pics/p/p437/A60.pdf
Quotas
Articles 23 and 24 of the FTL
Mexico established the quota certificate in order to control the quotas negotiated in free trade agreements. Quotas are an amount of merchandise that will enter under a preferential tariff (quota tariff) during a fixed amount of time; in other words, they will be in force as established in the quota certificate. These certificates are issued by the Ministry of Economy in security paper and are granted to companies through public auctions or direct assignment.
Refer to existing quotas in the Quota Agreements issued in the Official Gazette or at the Foreign Trade Office of the Ministry of Economy.
Refer to quota in: http://www.economia.gob.mx/?P=470
Foreign Trade Law: http://www.diputados.gob.mx/LeyesBiblio/pdf/28.pdf
Regulations of the Foreign Trade Law: http://www.diputados.gob.mx/LeyesBiblio/regley/Reg_LComExt.pdf
Mexican Official Standards (MOS)
Responsible authority: Ministry of Economy.
Article 26 of the FTL, and 52, 53 of the Metrology and Standards Federal Law
MOS are non-tariff regulations and restrictions used to ensure international quality standards.
The purpose of MOS is to establish the terminology, classification, characteristics, qualities, measures, technical specifications, samples, and test methods that products, services, or processes must comply with if they have the potential to pose a risk to people's safety or damage human, animal, and vegetable health, the environment, or our natural resources.
When required, the importation, circulation, or transit of merchandise will be subject to Mexican Official Standards in accordance with applicable law. Standardization regulations for import, circulation, or transit of merchandise different from Mexican Official Standards may not be established.
All products, processes, methods, installations, services, or activities must comply with Mexican Official Standards.
When products or services have to meet a particular Mexican Official Standard, comparable products or services to be imported must also meet the specifications established in this standard.
Before a merchandise subject to compliance with a MOS enters the country, the importer must have the corresponding certificate or authorization from the appropriate government entity regulating the product or service.
Through the General Standards Office, the Ministry of Economy will determine those Mexican Official Standards which customs authorities must enforce at the point of entry of the country. Non-compliance with MOS is sanctioned in accordance with the Metrology and Standards Federal Law and the Customs Law.
Merchandise subject to compliance with MOS, depending on its tariff classification, is included in the agreement that identifies the tariff codes of the General Taxes of Importation and Exportation Law, which classifies merchandise subject to compliance with Mexican Official Standards at the points of entry and exit of the country (MOS Agreement).
Foreign Trade Law: http://www.diputados.gob.mx/LeyesBiblio/pdf/28.pdf
Metrology and Standards Federal Law: http://www.diputados.gob.mx/LeyesBiblio/pdf/130.pdf
Customs Law: http://www.diputados.gob.mx/LeyesBiblio/pdf/12.pdf
MOS Agreement: http://www.economia.gob.mx/pics/p/p437/A62_b.pdf
Catalogue of Mexican Official Standards: http://www.economia-noms.gob.mx/
Article 59, Section IV of the CL
People or organizations that wish to introduce merchandise into the country must enroll in the importers' registry. To do so, they must be up to date with tax obligations and prove to the customs authority that they are properly enrolled in the Federal Taxpayers' Registry, among others.
Taxpayers may register in the importers' registry if they:
•Pay taxes under the general regime of the Income Tax Law, •Import products based on decrees proclaimed by the President, which establish the tariff transition regime to the general commercial regime, or of a border region regime, •Are exclusively engaged in agricultural, livestock, fishing, forestry activities, and cargo or passengers land transportation, which according to the Income Tax Law are obliged to pay taxes in accordance with the simplified regime, and, whose income in the previous period exceeded 500,000 pesos, •Are non-taxing organizations.
Taxpayers different from those mentioned above are not required to enroll in the importers' registry, as long as the merchandise they seek to import is for their activities or that will not be commercialized.
Consult Importers' Registry: http://www.padrondeimportadores.com.mx/padron.asp
Consult: http://www.aduanas.sat.gob.mx/aduana_mexico/2007/A_ImpExp_Guia_Importacion.htm
Customs Law: http://www.diputados.gob.mx/LeyesBiblio/pdf/12.pdf
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